AI OCR 
TaxTMI 
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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.... 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 embedded on to the conveyance in such manner as may be notified by the Commissio....
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....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 FORM GST MOV-04and serve a copy of the said report to the person in charge of the goods and conveyance. The proper officer sh....
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....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-06, the action under section 130 of the OGST Act shall be initiated by serving a notice in FORM GST MOV-10, proposing confiscation of the goods and conveyance and impositi....
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....n 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 conveyance released within the time specified in FORM GST MOV-11, the proper officer shall auction the goods and/or conveyance by a public auction and remit the sale proceeds to the account of the State Government. q) Suitable....
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....e 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 statement were explained to once again in the (language)which is known to me and I declare that the information furnished in this statement is true and correct and I have retained a copy of this statement. "Before me" Signature Designation (Owner/Driver/Person-in-charge) ANNEXURE TO THE DEPONENT STATEMENT IN FORM....
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.... 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-02NO. Dated The physical verification of the goods conveyance bearing No. presence of Shri the physical verification are as under:- Date of Physical Verification Goods Conveyance number Name of the Transporter has been conducted in the owner / person- in- charge of the goods vehicle. The details of PHYSICAL VERIFICATION REPORT Description of Transport Tendered Sl. goods as per Document/ Invoice / invoice Description of No LR N....
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....| 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, the documents tendered are found to be defective has not tendered any 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) For the above said reasons, an order for physical verification / inspection of the conveyance, goods and documents was issued in FORM GST MOV-02 dated and served on the owner/driver/person- in- charge of the conveyance. A physical verification and inspection of goods in movement was conducted on....
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....ices 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 such goods, where the owner of the goods comes forward to pay such tax and penalty. (ii) the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon under the Odisha Goods and Services Tax Act, 2017 and Central 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 Odisha Good....
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....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 Odisha 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 favour of the President/ Governor; and WHEREAS, I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act. And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within seven days of the date of detenti....
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....a 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 _(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 (1) of section 129 of the Odisha Goods and Services Tax Act, 2017read 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 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 such goods, where the owner of the good....
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....(i) the owner of the goods/ person in charge of the conveyance has come forward and made the payment of tax and penalty as proposed. In view of this, the applicable tax and penalty proposed are hereby confirmed. (ii) the owner of the goods/ person in charge of the conveyance has neither made the payment of tax and penalty proposed nor has he filed any objections to the notice issued in FORM GST MOV-07 and hence, the proposed tax and penalty are confirmed. (iii) the owner of the goods/ person in charge of the conveyance has filed objections as under: a. b. †c. ... 8. The objections filed by him were perused and found acceptable/ not acceptable for the following reasons: 9. In view of the above, the applicable tax and penalty are hereby calculated/recalculated as under: 10. You are hereby directed to make the payment forthwith/not later than seven days from the date of the issue of the order of detention in FORM GST MOV-06, failing which action under section 130 of the Odisha Goods and Services Tax Act /section 21 of the Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Act shall be initiated. To, Shri Driver/Person-in-charge Vehic....
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....penalty within the time allowed in the order passed supra. 5. In view of this, the undersigned proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Odisha Page 24 Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Act / section 21 of the Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Tax Act, 2017/Goods and Services Tax (Compensation to States) Act, 2017. In addition, you are liable to pay the tax, penalty and other charges payable in respect of such goods and the conveyance. OR As the goods were transported without any valid documents, it is presumed that the goods were being transported for the purposes of evading the taxes. In view of this, the undersigned proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Odisha Goods and Services Tax Act, 2017 read with the relevant provisions of the Central Goods and Services Tax/Union Territory Goods and Services Tax Act, the Integrated Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) A....
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....ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF TAX, FINE AND PENALTY Order No. Order Date: 1. 2 3 4. 5. 6. Conveyance No. Person in charge of the Conveyance Address of the Person in charge of the Conveyance Mobile No. of the Person in charge of the conveyance e-mail ID of the Person in charge of the conveyance Name of the transporter 7. GSTIN of the transporter, if any 8. Date and Time of Inspection 9. Date of Service of Notice of Confiscation 10. Order passed by 11. Date of Service of Order 12. Demand as per Confiscation Order On the Goods Act Tax Interest Penalty Fine/ Other charges Demand No. CGST Act SGST / UTGST Act IGST Act Cess Total On the Conveyance Act CGST Act STATE Tax Interest Penalty Fine/ Other charges Demand No. Page | 27 TAX / UTGST Act IGST Act Cess Total DETAILS OF GOODS CONFISCATED Sl.No. Description of goods HSN Code Quantity Value DETAILS OF CONVEYANCE CONFISCATED Sl.No. Description 1: Conveyance Registration No. 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. Details ORDER ENCLOSED (Name and designation of Proper Officer) Page | 28 ORDER OF CONFISCATION UNDER SECTION 130 OF THE ODISHA GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT....
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....o confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Odisha Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Act / Section 21 of the UT Union Territory Goods and Services Tax Act or Page | 28 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 any objections/ the objections filed were found to be not acceptable for the reasons stated below: a) b) c) 6. In view of the above, the following goods and conveyance are confiscated by the undersigned by exercising the powers vested under section 130 of the Odisha Goods and Services Tax Act and under section 130 of the Central Goods and Services Tax Act / Section 21 of the Union TerritoryGoods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act which are listed as under: SL.NO 1 DESCRIPTION OF GOODS 2 HSN TOTAL VALUE CODE QUANTITY (Rs.) 3 4....