Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances [ Section 129]

Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances [ Section 129] https://www.taxtmi.com/manuals?id=2795 Designated proper officers may intercept conveyances for verification of prescribed documents, including valid e-way bills, and must release vehicles where prima facie no discrepancy exists. Failure to produce documents triggers recorded statements (FORM GST MOV-01), orders for physical verification (FORM GST MOV-02) and completion within three days unless extended (FORM GST MOV-03), with final reports uploaded to the portal. Detention orders (FORM GST MOV-06/MOV-07) and release orders (FORM GST MOV-05) follow inspection; release may occur on payment of tax and penalty, or on furnishing bond and bank guarantee (FORM GST MOV-08), while unpaid demands or evasion may lead to confiscation proceedings (FORM GST MOV-10/MOV-11) after opportunity of hearing. en-us Thu, 01 Jun 2023 11:31:00 +0530 Thu, 20 Mar 2025 15:44:00 +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 [ Section 129] https://www.taxtmi.com/manuals?id=2795 Designated proper officers may intercept conveyances for verification of prescribed documents, including valid e-way bills, and must release vehicles where prima facie no discrepancy exists. Failure to produce documents triggers recorded statements (FORM GST MOV-01), orders for physical verification (FORM GST MOV-02) and completion within three days unless extended (FORM GST MOV-03), with final reports uploaded to the portal. Detention orders (FORM GST MOV-06/MOV-07) and release orders (FORM GST MOV-05) follow inspection; release may occur on payment of tax and penalty, or on furnishing bond and bank guarantee (FORM GST MOV-08), while unpaid demands or evasion may lead to confiscation proceedings (FORM GST MOV-10/MOV-11) after opportunity of hearing. Manuals GST Thu, 01 Jun 2023 11:31:00 +0530 https://www.taxtmi.com/manuals?id=2795