Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.

Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. https://www.taxtmi.com/circulars?id=57493 Designated proper officers shall intercept conveyances for verification of prescribed documents including invoice/delivery challan and an e-way bill; failures trigger FORM GST MOV-01 and issuance of FORM GST MOV-02 for physical verification with upload of Part A of FORM GST EWB-03. Inspection must conclude within three working days (extension via FORM GST MOV-03). Results are recorded in FORM GST MOV-04 and Part B of FORM GST EWB-03. Release follows FORM GST MOV-05 if no discrepancies; detention uses FORM GST MOV-06 and FORM GST MOV-07 specifying tax and penalty, with release on payment, bond with bank guarantee (FORM GST MOV-08), or after objections resolved in FORM GST MOV-09. Unpaid dues after seven days lead to FORM GST MOV-10 proposing confiscation and, after hearing, FORM GST MOV-11 conveys confiscation, possible auction, and addition of demands to the electronic liability ledger. en-us Wed, 25 Apr 2018 00:00:00 +0530 Sat, 29 Sep 2018 16:03:00 +0530 TaxTMI RSS Generator Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. https://www.taxtmi.com/circulars?id=57493 Designated proper officers shall intercept conveyances for verification of prescribed documents including invoice/delivery challan and an e-way bill; failures trigger FORM GST MOV-01 and issuance of FORM GST MOV-02 for physical verification with upload of Part A of FORM GST EWB-03. Inspection must conclude within three working days (extension via FORM GST MOV-03). Results are recorded in FORM GST MOV-04 and Part B of FORM GST EWB-03. Release follows FORM GST MOV-05 if no discrepancies; detention uses FORM GST MOV-06 and FORM GST MOV-07 specifying tax and penalty, with release on payment, bond with bank guarantee (FORM GST MOV-08), or after objections resolved in FORM GST MOV-09. Unpaid dues after seven days lead to FORM GST MOV-10 proposing confiscation and, after hearing, FORM GST MOV-11 conveys confiscation, possible auction, and addition of demands to the electronic liability ledger. Circulars GST - States Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57493