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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.... devices prescribed in this behalf. Sub-section (2) of the said section states that the details of documents required to be carried by the person 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 Tripura State Goods and Services Tax Rules, 2017 (hereinafter referred to as the "TSGST 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 car....

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....le 138B of the TSGST Rules shall be the officer who has been assigned the functions under sub-section (3) of section 68 of the TSGST Act vide Order No. F.IV-3(15)-TAX/2017/7237- 52 dated 16th August, 2017. (d) Where the person in-charge of the conveyance fails to produce any prescribed document or where the proper officer intends to undertake an inspection, he shall record a statement of the person in-charge of the conveyance in FORMGST 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. Wher....

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....ion 49 of the TSGST Act. (i) Where the owner of the goods, or the person authorized by him, or any person other than the owner of the goods comes forward to get the goods and the conveyance released by furnishing a security under clause (c) of sub-section (1) of section 129 of the TSGST Act, the goods and the conveyance shall be released, by an order in FORM GST MOV-05, after obtaining a bond in FORM GST MOV-08 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 TSGST Act. The finalisation of the proceedings under section 129 of the TSGST 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. (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....

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.... 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 TSGST Act. Once an order of confiscation of goods is passed in FORM GST MOV-11, the order in FORM GST MOV-09 passed earlier with respect to the said goods shall be withdrawn. (o) An order of 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 fine imposed in lieu of confiscation and get the conveyance released. The order in Page 4 3. 4. 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, s....

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....f Commissioner of State Tax at an early date. 18/4/18 (Dr. B. Kaur, IAS) Chief Commissioner of State Tax Government of Tripura GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) FORM GST MOV-01 STATEMENT OF THE OWNER / DRIVER/ PERSON- IN-CHARGE OF THE GOODS AND CONVEYANCE Statement of Sri S/o age years, residing at bearing No. _owner/driver/ person- in- charge of the goods and conveyance (Vehicle Number) made before the proper officer) on DD/MM/YYYY at (place). (Designation of the at AM/PM 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 Το 5 I have a) not produced any documents relating to the goods un....

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.... bill not tendered for the goods in movement Others (Specify) Hence, you are hereby directed,- To, (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. Sri. Owner/Driver/Person-in-charge Conveyance No: Proper officer Page 8 GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) FORM GST MOV-03 Order No. ORDER OF EXTENTION OF TIME FOR INSPECTION BEYONF THREE WORKING DAYS No. (Designation of the officer) on The conveyance bearing 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. ....

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.... MOV-08 along with the bank guarantee for the amount equivalent to the tax and penalty proposed. 3. The goods conveyance bearing No. or carrying goods was inspected and after inspection and by me (name and designation) on following the due process, an order of confiscation of goods and conveyance was issued in FORM GST MOV-11 and 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. * Strike through whichever is not applicable Signature of the Owner/ Person-in-charge GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) FORM GST MOV-06 ORDER OF DETENTION UNDER SECTION 129 (1) OF THE TRIPURA STATE 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. on ....

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..... The statement of the driver/person in-charge of the vehicle was recorded on (date). 2. The goods in movement were inspected under the provisions of sub-section (3) of section 68 of the Tripura State Goods and Services Tax Act, 2017 read with sub-section (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 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 Tripura State Goods and Services Tax Act, 2017and sub-section (1) of section 129 of the Tripura State 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....

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....u are hereby directed to show cause, within seven days from the receipt of this notice, as to why the proposed tax and penalty mentioned supra should not be payable by you, failing which, further proceedings under the provisions of the Tripura State Goods and Services Tax Act, 2017 Central Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation 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 16 GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) FORM GST MOV-08 I/We BOND FOR PROVISIONAL RELEASE OF GOODS AND CONVEYANCE .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 o....

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....onveyance Name of the transporter GSTIN of the transporter, if any 8. Date and Time of Inspection 9. Date of Service of Notice 10. Order passed by ✓ 11. Date of Service of Order 12. Demand as per Order Act Tax CGST Act SGST / UTGST Act IGST Act Cess Total Order Date Interest Penalty Fine/Other Demand charges No. 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. ORDER ENCLOSED Details (Name and designation of Proper Officer) ORDER UNDER SECTION 129 (3) OF THE TRIPURA STATE GOODS AND SERVICES TAX ACT, 2017 READ WITH RELEVANT PROVISIONS OF THE CENTRALGOODS 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 (time) at (name and (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-secti....

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.... RAL TAX E (Rs. UNION TERRI TORY TAX INTEG RATED TAX CENT CE SS UNION RAL TAX TERRI TORY TAX INTEG RATED TAX CE SS 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 ΤΟ TA STATE DESCRI HS L TAX / CENT SL. PTION N QUAN VA UNION NO OF CO GOODS DE TITY LU E RAL TAX TERRI TORY INTEG RATED TAX CENT CE SS RAL TAX STATE TAX/ UNION TERRI TORY INTEG RATED TAX CE SS (RE TAX TAX 1 2 3 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 ΤΟ TA STATE DESCRI HS L TAX / CENT NO SL. PTION OF GOODS N QUAN VA UNION CO TITY LU RAL TAX DE E (Rs. TERRI TORY TAX INTEG RATED TAX CE SS CENT RAL TAX STATE TAX / UNION TERRI INTEG RATED TAX CE SS TORY TAX 123456 7 8 9 10 11 12 13 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....

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....rated Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act on and the following discrepancies were noticed. (i) (ii) (iii) (date) 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 Tripura State 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 129 of the Tripura State 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....

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....CENTRA TERRITOR INTEGRAT CES GOODS E Y E (Rs.) L TAX Y TAX ED TAX S 1 2 3 4 5 6 7 8 9 4) CALCULATION OF FINE IN LIEU OF CONFISCATION OF CONVEYANCE RATE OF TAX FINE AMOUNT ΤΟ TA STAT E L TAX / STAT E TAX / VA UNIO UNIO DESCR HS SL. NO N IPTION N QUA E TRA TERRI OF CO NTIT (Rs. L TORY GOODS DE Y ) TAX TAX LU CEN CEN INTEG C TRA RATED ES L TAX S TAX TAX N TERRI INTEG TORY RATED TAX CSSE 12345678910 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 Tripura State 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....

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.... of goods were detained under sub-section (1) of section 129 of the Tripura State Goods and Services Tax 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 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 129 of the Tripura State Goods and Services Tax Act, specifying the tax and penalty payable. 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 within the time allowed in the order passed supra. Hence, a notice in FORM GST MOV-10 was issued on (Date) p....