TaxTMI 
TaxTMI 
Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances
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.... in such manner as may be prescribed. Sub-section (3) of the said section provides that where any conveyance referred to in sub-section (1) of the said section is intercepted by the proper officer at any place, he may require the person in charge of the conveyance to produce the documents for verification, and the said person shall be liable to produce the documents and also allow the inspection of goods. 1.1 Rules 138 to 138D of the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the "KGST Rules") lay down, in detail, the provisions relating to e-way bills. As per the said provisions, in case of transportation of goods by road, an e-way bill is required to be generated before the commencement of movement of the consignment. Rule 138A of the KGST rules prescribes that the person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, as the case may be; and in case of transportation of goods by road, he shall also carry a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by....
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.... record a statement of the person in charge of the conveyance in FORM GST MOV-01. In addition, the proper officer shall issue an order for physical verification/inspection of the conveyance, goods and documents in FORM GST MOV-02, requiring the person in charge of the conveyance to station the conveyance at the place mentioned in such order and allow the inspection of the goods. The proper officer shall, within twenty four hours of the aforementioned issuance of FORM GST MOV-02, prepare a report in Part A of FORM GST EWB-03 and upload the same on the common portal. (e) Within a period of three working days from the date of issue of the order in FORM GST MOV-02, the proper officer shall conclude the inspection proceedings, either by himself or through any other proper officer authorised in this behalf. Where circumstances warrant such time to be extended, he shall obtain a written permission in FORM GST MOV-03 from the Commissioner or an officer authorized by him, for extension of time beyond three working days and a copy of the order of extension shall be served on the person in charge of the conveyance. (f) On completion of the physical verification/inspection of the conveya....
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....along with a security in the form of bank guarantee equal to the amount payable under clause (a) or clause (b) of sub-section (1) of section 129 of the KGST Act. The finalisation of the proceedings under section 129 of the KGST Act shall be taken up on priority basis by the officer concerned and the security provided may be adjusted against the demand arising from such proceedings. (j) Where any objections are filed against the proposed amount of tax and penalty payable, the proper officer shall consider such objections and thereafter, pass a speaking order in FORM GST MOV-09, quantifying the tax and penalty payable. On payment of such tax and penalty, the goods and conveyance shall be released forthwith by an order in FORM GST MOV-05. The order in FORM GST MOV-09 shall be uploaded on the common portal and the demand accruing from the order shall be added in the electronic liability register and, upon payment of the demand, such register shall be credited by either debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the KGST Act. (k) In case the proposed tax and penalty are not paid wit....
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....f confiscation of conveyance shall be passed in FORM GST MOV-11, after taking into consideration the objections filed by the person in charge of the conveyance and the same shall be served on the person concerned. Once the order of confiscation is passed, the title of such conveyance shall stand transferred to the State Government. In the order passed above, a suitable time not exceeding three months shall be offered to make the payment of penalty and fines imposed in lieu of confiscation and get the conveyance released. The order in FORM GST MOV-11 shall be uploaded on the common portal and the demand accruing from the order shall be added in the electronic liability register and, upon payment of the demand, such register shall be credited by either debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the KGST Act. (p) The order referred to in clauses (n) and (o) above may be passed as a common order in the said FORM GST MOV-11. (q) In case neither the owner of the goods nor any person other than the owner of the goods comes forward to make the payment of tax, penalty and fine imposed a....
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....D/MM/YYYY at_________AM/PM at________________(place). Today, you have intercepted the above mentioned conveyance and after disclosing your identity, you have requested me to produce my credentials and the documents relating to the goods in movement for your verification. In this regard, I hereby declare the following. 1. : Personal Details NAME FATHER'S NAME AGE: Yrs DL NO: RTO Conveyance Registration No. Engine No. Chassis No. Proof of Identity ADDRESS Phone: Email, If any 2.Details of the transporter: NAME ADDRESS Phone: Email 3 I am the person-in-charge of the goods conveyance number / / / 4 I am transporting the goods from To 5 I have a) not produced any ....
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....d to be done in accordance with the provisions of sub- section (3) of section 68 of the State Goods and Services Tax Act, 2017 read with State/UT Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 for the following reasons. The owner / driver / person-in charge of the conveyance has not tendered any documents for the goods in movement Prima facie the documents tendered are found to be defective The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification E-Way bill not tendered for the goods in movement Others (Specify) Hence, you are hereby directed,- (1) to station the conveyance carrying goods at__________________(place) at your own risk and responsibility, (2) to allow and assist in physical verification and inspection of the goods in movement and related documents, (3) not to move the goods and conveyance from the place at which it is stationed until further orders and not to part with the goods in question. Pro....
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....cept that the contents recorded in this report are true and correct. Signature of the Owner / Person in charge Signature Designation of the Proper Officer ACKNOWLEDGEMENT : I hereby duly declare that I have received a copy of the above report of physical verification. Signature of the Owner / Person in charge GOVERNMENT OF KARNATAKA Department of Commercial Taxes FORM GST MOV-05 RELEASE ORDER Ref: FORM GST MOV-02 NO.__________ Dated 1. The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on_______________ and on inspection, no discrepancy was noticed either in the documents or in the physical verification of goods. or 2. The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on _______________ and after inspection, an order of detention was issued in FORM GST MOV-06 on _______________ and a notice in FORM GST MOV-07 was served on the person in charge of the conveyance on _______________. The owner or person in charge of the conveyance has- a. come forward and made the payment of tax and penalty as proposed and proceedings is draw....
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....ovement was conducted on_______________by ______ (name and designation) in the presence of the owner/driver/person in charge of the conveyance Shri____________________________ and a report was drawn in FORM GST MOV-04. The following discrepancies were noticed. Discrepancies noticed after physical verification of goods and conveyance Mismatch between the goods in movement and documents tendered, the details of which are as under- a) --------- b) --------- c) --------- Mismatch between E-Way bill and goods in movement, the details of which are as under- a) --------- b) --------- c) --------- Goods not covered by valid documents, and the details are as under- a) --------- b) --------- c) --------- Others (Specify) a) --------- b) --------- c) --------- In view of the above discrepancies, the goods and conveyance are required to be detained for further proceedings. Hence, the goods and above conveyance are detained by the undersigned and the driver/person in charge of the conveyance is hereby directed to station the conveyance at _______________________(place) at his own risk and responsibilit....
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....uced by the tax amount paid thereon under the State Goods and Services Tax Act, 2017 and State/UT Goods and Services Tax Act calculated separately or the applicable tax and penalty equal to the value of the goods reduced by the tax amount paid thereon under the Integrated Goods and Services Tax Act, where the owner of the goods does not come forward to pay such tax and penalty. 5. Clause (c) of sub-section (1) of section 129 of the State Goods and Services Tax Act, 2017 provides for the release of goods upon furnishing of a security equivalent to the amount payable under clause (a) or clause (b) of the said sub-section, as indicated supra at (i) and (ii) of para 4 above, in FORM GST MOV-08. 6. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF APPLICABLE TAX RATE OF TAX TAX AMOUNT Sl.no Description of goods HSN code Quantity Total value (Rs.) State tax State tax/ Union territory tax Integrated tax Cess State tax State tax/ Union territory tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 ....
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....ONAL RELEASE OF GOODS AND CONVEYANCE I/We.................S/D/W of....................hereinafter called "obligor(s)" am/are held and firmly bound to the President of India (hereinafter called "the President") and/or the Governor of .............(State) (hereinafter called "the Governor") for the sum of...........................rupees to be paid to the President / Governor for which payment will and truly be made. I jointly and severally bind myself and my heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; dated this...................day of.................... WHEREAS, in accordance with the provisions of sub-section (1) of section 129 of the State Goods and Services Tax Act, 2017, the goods have been detained vide order number ........................dated............ having value of .............rupees and involving an amount of tax of ......................... rupees. On my request, the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value .....................rupees and a security of ........................rupees against which bank guarantee has been furnished in fav....
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....; DETAILS OF GOODS DETAINED Sl.No. Description of goods HSN Code Quantity Value DETAILS OF CONVEYANCE DETAINED Sl.No. Description Details 1 Conveyance Registration No. 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. ORDER ENCLOSED (Name and designation of Proper Officer) ORDER UNDER SECTION 129 (3) OF THE STATE GOODS AND SERVICES TAX ACT, 2017 READ WITH RELEVANT PROVISIONS OF THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES (COMPENSATION TO STATES) ACT, 2017 The conveyance bearing No._______ was intercepted by _____________ (name and designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____ (date). 2. The goods in movement was inspected under the provisions of sub-sectio....
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....TITY TOTAL VALUE (Rs.) STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB-SECTION (1) OF SECTION 129 RATE OF TAX PENALTY AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 3) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUB-SECTION (1) OF SECTION 129 AMOUNT OF TAX PENALTY AMOUNT SL.NO DESCRIPTION OF GOODS ....
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....SIONS OF STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 The conveyance bearing No._______ was intercepted by _____________ (Designation of the proper officer) on __________ (date) at _____( time ) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____(date). 2. The goods in movement was inspected under the provisions of subsection (3) of section 68 of the State Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State Goods and Services Tax Act / Section 21 of the Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub-section (3) of section 68 of the State Goods and Services Tax Act on _______(date) and the following discrepancies were noticed. (i) (ii) (iii) 3. In view of the above, the goods and conveyances used for the movement of goods were detained under sub-section (1) of section 129 of the State Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods....
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.... 2) CALCULATION OF PENALTY RATE OF TAX PENALTY AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS FINE AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTI TY TOTAL VALUE (Rs.) STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 &nb....
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....p; 12. Demand as per Confiscation Order On the Goods Act Tax Interest Penalty Fine/Other charges Demand No. KGST Act SGST/UTGST Act IGST Act Cess Total On the Conveyance Act Tax Interest Penalty Fine/Other charges Demand No. KGST Act STATE TAX/UTGST Act IGST Act Cess Total DETAILS OF GOODS CONFISCATED Sl.No. Description of goods HSN Code Quantity Value &nbs....
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....d penalty within the time allowed in the order passed supra. Hence, a notice in FORM GST MOV-10 was issued on _________(Date) proposing to confiscate the goods and the conveyance used for transporting such goods and the same was duly served on the person in charge of the conveyance. In the said notice, the tax, penalty and other charges payable in respect of such goods and the conveyance were also demanded. OR As the goods were transported without any valid documents, it was presumed that the goods were transported for the purposes of evading the taxes. Hence, it was proposed to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the State Goods and Services Tax Act, 2017 read with State Goods and Services Tax Act / Section 21 of the UT Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to States) Act, 2017 by issue of a notice in FORM GST MOV-10. In the said notice, the tax, penalty and other charges payable in respect of such goods and the conveyance were also demanded. 5. The person in charge has not filed an....