Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation or and confiscation of such goods and conveyances —reg.
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Interception of goods in transit: verification, detention, payment or bond release, and confiscation procedure with electronic reporting. Designated proper officers may intercept conveyances to verify documents and e way bills; if documents are missing or discrepancies arise the officer records a statement in FORM GST MOV 01, issues FORM GST MOV 02 directing physical verification (report Part A of FORM GST EWB 03 within 24 hours) and completes inspection within three working days (extensions by FORM GST MOV 03). Post inspection reports (FORM GST MOV 04 and Part B of FORM GST EWB 03) lead to either release (FORM GST MOV 05) or detention (FORM GST MOV 06 and notice FORM GST MOV 07) with quantified demands in FORM GST MOV 09, provisional release on bond and bank guarantee (FORM GST MOV 08) or confiscation proceedings under section 130 with notices (FORM GST MOV 10) and orders (FORM GST MOV 11); all demands and releases are recorded on the common portal and electronic liability register.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interception of goods in transit: verification, detention, payment or bond release, and confiscation procedure with electronic reporting.
Designated proper officers may intercept conveyances to verify documents and e way bills; if documents are missing or discrepancies arise the officer records a statement in FORM GST MOV 01, issues FORM GST MOV 02 directing physical verification (report Part A of FORM GST EWB 03 within 24 hours) and completes inspection within three working days (extensions by FORM GST MOV 03). Post inspection reports (FORM GST MOV 04 and Part B of FORM GST EWB 03) lead to either release (FORM GST MOV 05) or detention (FORM GST MOV 06 and notice FORM GST MOV 07) with quantified demands in FORM GST MOV 09, provisional release on bond and bank guarantee (FORM GST MOV 08) or confiscation proceedings under section 130 with notices (FORM GST MOV 10) and orders (FORM GST MOV 11); all demands and releases are recorded on the common portal and electronic liability register.
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