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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....erson in charge of the conveyance shall be validated 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 Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the "OGST 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 said 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 embedde....
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.... 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. d) 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-03from 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. Page | 2 e) On completion of the physical verification/inspection of the conveyance and the goods in movement, the proper officer shall prepare a report of such physical verification in FO....
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....a) or clause (b) of sub-section (1) of section 129 of the OGST Act. The finalisation of the proceedings under section 129 of the OGST Act shall be taken up on priority by the officer concerned and the security provided may be adjusted against the demand arising from such proceedings. Page 3 i) 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 OGST Act. j) In case the proposed tax and penalty are not paid within seven days from the date of the issue of the order of detention in FORM GST MOV-0....
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....ed 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 Government of Odisha. In the order passed above, a suitable time not exceeding three months shall be offered to make the payment of penalty and fine imposed in lieu of confiscation and gets 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 OGST Act. o) The order referred to in clauses (n) and (o) above may be passed as a common order in the said FORM GST MOV-11. (p) 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 and get the goods or conveyanc....
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....M 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 Engine No. Chassis No. Registration No. Proof of Identity ADDRESS Phone: 2.Details of the transporter: NAME ADDRESS Email, If any 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 documents relating to the goods under transportation b) produced the documents, recorded in the Annexure, relating to the goods under transportation, which I have duly certified and signed as correct. Page | 7 I hereby further declare that, except the documents mentioned in the Annexure to this statement which have been tendered to you, there are no other documents with me or in the conveyance relating to the goods in movement. me The facts recorded in this statement are as per the submissions made by me and the contents of the statem....
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.... Owner/Driver/Person-in-charge Conveyance No: Proper officer Page 9 COMMISSIONERATE OF CT & GST, ODISHA (AT CUTTACK) (UNDER FINANCE DEPARTMENT, GOVERNMENT OF ODISHA) FORM GST MOV-03 Order No. ORDER OF EXTENTION OF TIME FOR INSPECTION BEYONF THREE WORKING DAYS The conveyance bearing No. (Designation of the officer) on time) at was intercepted by (date & (Place) and the same was directed to be stationed at (place) for inspection by serving an Order in FORM GST MOV-02 on the person in charge of the conveyance. Now, the proper officer has requested for extension of time for conducting the inspection of the goods and conveyance for the following reasons: The request of the proper officer has been examined and the same is found to be reasonable. The time period for conduct of inspection is hereby extended for a further period of days. The proper officer is hereby directed to serve a copy of this order on the person in charge of the conveyance. : Place: Date: JOINT/ADDL. COMMISSIONER Page 10 COMMISSIONERATE OF CT & GST, ODISHA (AT CUTTACK) (UNDER FINANCE DEPARTMENT, GOVERNMENT OF ODISHA) FORM GST MOV-04 PHYSICAL VERIFICATION REPORT Ref: FORM GST MOV-02N....
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....served on the owner/person in charge of the conveyance on The owner/person-in-charge has come forward and made the payment of tax, penalty, fine in lieu of confiscation of goods and conveyance. In view of the above, the goods and conveyance are hereby released on AM/PM in good condition. at Signature Designation of the Proper Officer, ACKNOWLEDGEMENT : I hereby duly declare that I have received a copy of the above order. Signature of the Owner/ Person-in-charge * Strike through whichever is not applicable Page | 12 COMMISSIONERATE OF CT & GST, ODISHA (AT CUTTACK) (UNDER FINANCE DEPARTMENT, GOVERNMENT OF ODISHA) FORM GSTMOV-06 ORDER OF DETENTION UNDER SECTION 129 (1) OF THEODISHA GOODS AND SERVICES TAX ACT, 2017 AND THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 The goods conveyance bearing No. was intercepted and inspected by the undersigned (place and time) AM/PM. At the time of interception, the owner/ driver/ person- in -charge of the goods/ conveyance is Shri on at the owner/ driver/ person- in -charge of the goods conveyance Shri documents for the goods in movement Prima facie, t....
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.... the Central Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 on _(date) and the following discrepancies were noticed. (i) (ii) (iii) 3. In view of the above, the goods and the conveyance used for the movement of goods were detained under sub-section (3) of section 68 of the Odisha Goods and Services Tax Act, 2017and sub-section (1) of section 129 of the Odisha Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the Central Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance on (date). 4. Sub-section (1) of section 129 of the Odisha Goods and Services Tax Act, 2017 provides for the release of goods and conveyance detained on the payment of tax and penalty as under: (i) the applicable tax and penalty equal to one hundred percent of the tax payable on....
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.... to States) Act, 2017 shall be initiated. 8. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. 9. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and on merits. To, Sri. Driver/Person- in- charge Vehicle/Conveyance No: Address: Signature Name and Designation of the Proper Officer Page 17 COMMISSIONERATE OF CT & GST, ODISHA (AT CUTTACK) (UNDER FINANCE DEPARTMENT, GOVERNMENT OF ODISHA) FORM GST MOV -08 BOND FOR PROVISIONAL 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 provi....
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.... CGST Act SGST/ UTGST Act IGST Act Cess Total DETAILS OF GOODS DETAINED Sl.No. Description of goods HSN Code Quantity Value DETAILS OF CONVEYANCE DETAINED Sl.No. Description 1 Conveyance Registration No. 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. Details ORDER ENCLOSED (Proper Officer) Page | 20 ORDER UNDER SECTION 129 (3) OF THE ODISHAGOODS AND SERVICES TAX ACT, 2017 READ WITH RELEVANT PROVISIONS OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES (COMPENSATION TO STATES) ACT, 2017 was intercepted by (date) at (name and _(time) at_ (place). The conveyance bearing No. designation of the proper officer) on 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-section (3) of section 68 of the Odisha Goods and Services Tax Act, 2017read with subsection (3) of section 68 of the Central Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 on _....
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....ATE OF TAX PENALTY AMOUNT ΤΟ ΤΑ STATE DESCRI HS L TAX / CENT SL. NO PTION N OF QUAN VA TITY LU E UNION RAL CO GOODS DE ☠R. TAX TAX TAX TERRI TORY INTEG RATED TAX CENT CE SS STATE TAX / UNION RAL TAX INTEG RATED TERRI មឌ CE SS TAX TORY 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 SL. NO DESCRI HS PTION OF GOODS DE 282 QUAN CO TITY AMOUNT OF TAX PENALTY AMOUNT 01-13-2- ΤΟ TA STATE STATE L TAX / CENT VA UNION LU RAL TAX TERRI INTEG RATED TAX CE SS CENT RAL TAX TAX / UNION INTEG RATED CE E (Rs. TORY TAX TERRI TORY TAX SS TAX 123456789101112 1 6. Incorporating the above points, a notice in FORM GST MOV-07 was issued and duly served on the person in charge of the conveyance, providing him an opportunity to show cause against the demand of tax and penalty as applicable and make payment of the same and to get the goods and conveyance released. Page | 22 7. In response to the said notice, (i) the owner of the goods/ person in charge of the conveyance has come forward and ma....
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.... 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 Odisha Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the Central 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 Central Goods and Services Tax Act by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance (date). Along with the order of detention in FORM GST MOV 06, a notice was issued in FORM GST MOV 07 under the provisions of sub-section (3) of section 129of the Odisha Goods and Services Tax Act, 2017, specifying the tax and penalty payable in respect of the goods in question. on 4. Subsequently, after observing the principles of natural justice, an order demanding the applicable tax and penalty was issued in FORM GST MOV-09 on (Date) and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty wit....
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....E RATE OF TAX FINE AMOUNT TO TA STAT E STAT E L TAX / TAX/ VA UNIO UNIO DESCR HS LU CEN CEN IPTION N QUA SL. OF CO NO GOODS DE NTIT Y (Rs. E TRA L ) TAX N TERRI TORY TAX 1 2 3 4 5 6 7 8 INTEG C TRA RATED ES L TAX S TAX 10 N TERRI TORY RATED ES TAX TAX INTEG 03 S 9 11 12 13 7. You are hereby directed to show cause, within seven days from the receipt of this notice, as to why the goods in question and the conveyance used to transport such goods shall not be confiscated under the provisions of section 130 of the Odisha Goods and Services Tax Act or the Integrated Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, 2017 and why the tax, penalty and other charges payable in respect of such goods and the conveyance shall not be payable by you. 8. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. 9. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and on merits. To, Shri Driver/Person- in- charge Vehicle/Co....
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....Act read with sub-section (3) of section 68 of the Central 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 CentralGoods and Services Tax Act by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance on (date). Along with the order of detention in FORM GST MOV 06, a notice was issued in FORM GSTMOV 07 under the provisions of sub-section (3) of section 129of the Odisha Goods and Services Tax Act, specifying the tax and penalty payable. 4. Subsequently, after observing the principles of natural justice, an order demanding the applicable tax and penalty was issued in FORM GSTMOV-09 on (Date) and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order passed supra. Hence, a notice in FORM GSTMOV-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 t....