GST Detention : Free study material
Here is the free study material on detention in GST
Relevant Section of GST Act on Detention
Relevant Rules of CGST on Detention
Relevant Form on Detention under GST
Relevant Circular on Detention under GST Act
Circular No 76/50/2018 GST Dated 31st December 2018 : Who will be considered as the “owner of the goods‟ for the purposes of section 129(1) of the CGST Act?
CBI&C has issued detailed circular No. 41/15/2018-GST dated 13-4-2018, elaborating procedure for interception of conveyances for inspection of goods in movement, detention, release and confiscation of contravening goods and conveyances.
Relevant GST judgments on Detention
Refer Topic wise commentary on GST Act of India