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Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances –reg.
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....e documents and 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. Section 129 of the HGST Act provides for detention, seizure and release of goods and conveyances in transit while section 130 of the HGST Act provides for the confiscation of goods or conveyances and imposition of penalty. Rules 138, 138A, 138B, 138C and 138D of the Haryana Goods & Services Tax Rules, 2017 (hereinafter referred to as the "HGST 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....
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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. (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 conveyance and the goods in movement, the proper officer shall prepare a report of such physical verification in FORM GST MOV-04 and s....
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....lause (b) of sub-section (1) of section 129 of the HGST Act. The finalisation of the proceedings under section 129 of the HGST 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 MOV09 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 HGST Act. (k) 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....
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....ion 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 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 HGST 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 and get the goods or conveyance released within the time specified in FORM GST MOV11, the proper ....
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....ou 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. 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. Page | 6 The facts recorded in this statement are as per the submissions made by me and the contents of the statement were explained to me once again in the (language) which is known to me and I declare that the information furnished in this statement is true and corr....
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....as 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: Authorised Officer Page 9 HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT FORM GST MOV-04 PHYSICAL VERIFICATION REPORT Ref: FORM GST MOV-02 NO. Dated The physical verification of the goods conveyance bearing No. presence of Shri of 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 PHYSICAL VERIFICATION REPORT Description of Transport Tendered Sl. goods as per Description of Quantity Quantity as per Docume....
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....PARTMENT FORM GST MOV-06 ORDER OF DETENTION UNDER SECTION 129 (1) OF THE HARYANA 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. at 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 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 (name and designation) in the presence of by the owner/driver/person- in- charge of the conve....
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.... 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 Haryana 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 Haryana 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 Haryana Goods and Services Tax Act, 2017 provides for the release of goods upon furnishing of a security equivalent to the amount Page | 1....
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..../ legal representatives/successors and assigns by these presents; dated this ... .day of................. .rupees and WHEREAS, in accordance with the provisions of sub-section (1) of section 129 of the Haryana Goods and Services Tax Act, 2017, the goods have been detained vide order number .dated... having value of 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 detention being made in writing by the said proper officer, this obligation shall be void. OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/Governor shall, at his option, be competent to make good al....
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....ement of goods were detained under sub-section (1) of section 129 of the Haryana Goods and Services Tax Act, 2017 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, 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 Haryana 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 Haryana Goods and Services Tax Act and Central Goods and Services Tax Act calculated separately or 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 ....
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....ted 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 Haryana /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 Act shall be initiated. To, Shri Driver/Person- in- charge Vehicle/Conveyance No: Address: Signature Name and Designation of the Proper Officer Page | 22 HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT FORM GST MOV -10 NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF PENALTY UNDER SECTION 130 OF THE HARYANA GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF CENTRAL 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. of the proper officer) on was intercepted by (date) at ( time ) at_ (Designation (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....
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....undersigned proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Haryana 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) Act, 2017. In addition, you are liable to pay the tax, penalty and other charges payable in respect of such goods and the conveyance. 6. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF TAX RATE OF TAX TOT AL STA VAL CENT TE INTEGR OF UE RAL TA ATED NO GOODS DE TITY (Rs.) TAX X TAX DESCRI HS PTION N SL. CO QUAN TAX AMOUNT STA CENT CE RAL SS TAX TE INTEGR TA ATED X CE TAX SS 12345678910 11 12 13 2) CALCULATION OF PENALTY DESCRI HS SL. PTION N OF CO NO GOODS DE QUAN TITY RATE OF TAX STA TOT AL VAL CENT TE INTEGR UE RAL TA ATED (Rs.) TAX X TAX PENALTY AMOUNT STA CENT TE CE RAL TA SS TAX X INTEGR ATED TAX CE SS 13 1 2 3 4 5 6 7 8 9 10 11 12 | 3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS FINE AMOUNT Page | 24 HSN TOTA L SL.N DESCRIPTIO COD QUANTIT VALU CENTRA....
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....Vehicle Description 3. Engine No. 4. Chassis No. 5. Details ORDER ENCLOSED (Name and designation of Proper Officer) Page 27 ORDER OF CONFISCATION UNDER SECTION 130 OF THE HARYANA GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF THE CENTRAL GOODS AND SERVICES TAX ACT/THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 The conveyance bearing No. was intercepted by (date) at Designation of the proper officer) on (time) at The statement of the driver/person in charge of the vehicle was recorded on (Name and (place). _(date). 2. The goods in movement was inspected under the provisions of sub-section (3) of section 68 of the Haryana Goods and Services Tax Act, 2017 read with the relevant provisions of the Central Goods and Services Tax Act/the Integrated Goods and Services Tax Act, 2017 and Goods and Services Tax (Compensation to States) Act, 2017 on following discrepancies were noticed. (i) (ii) (iii) (date) and the 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 Haryana Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act o....