Form No. GST MOV - 06 - Order of Detention Under Section 129(1) of The Central Goods And Services Tax Act, 2017 And The State/Union Territory Goods And Services Tax Act, 2017 / Under Section 20 of The Integrated Goods And Services Tax Act, 2017
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Detention of goods in transit - conveyance may be detained pending verification and release order under GST procedures. Interception may lead to an order for physical verification in FORM GST MOV-02, inspection and report in FORM GST MOV-04, and, upon finding discrepancies-such as mismatches between goods and documents, mismatches with the E Way bill, or absence of valid documents-the proper officer may detain the goods and conveyance and direct the driver to station the conveyance at a specified place until a release order in FORM GST MOV-05 is issued.
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.
Detention of goods in transit - conveyance may be detained pending verification and release order under GST procedures.
Interception may lead to an order for physical verification in FORM GST MOV-02, inspection and report in FORM GST MOV-04, and, upon finding discrepancies-such as mismatches between goods and documents, mismatches with the E Way bill, or absence of valid documents-the proper officer may detain the goods and conveyance and direct the driver to station the conveyance at a specified place until a release order in FORM GST MOV-05 is issued.
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