TaxTMI 
TaxTMI 
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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.... 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 Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the "Delhi 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 incharge 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 notif....
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....d document or where the proper officer intends to undertake an inspection, he shall record a statement of the person incharge 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 incharge....
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....e goods and the conveyance shall be released, by an order in FORM GST MOV-05,after obtaining a bond in FORM GST MOV-08along 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 DGST Act. The finalisation of the proceedings under section 129 of the DGST 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- 09shall 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....
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....ation 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. (0) An order of confiscation of conveyance shall be passed in FORM GST MOV-11, after taking into consideration the objections filed by the person incharge 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 Govt. of NCT of Delhi. 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 DGST Act. (p) The order referred to in clauses (n) and (o) above may be passed as a common order in the said FORM GST ....
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....x Bar Association (Regd.), Vyapar Bhawan, I.P. Estate, New Delhi. All Assistant Commissioners/GSTOs, Deptt. of Trade and Taxes GNCT of Delhi. Guard File. দে Commissioner, State Tax Page 5 GOVERNMENT OF NCT OF DELHI STATE TAX DEPARTMENT FORM GSTMOV-01 STATEMENT OF THE OWNER/DRIVER/ PERSON-IN-CHARGE OF THE GOODS AND CONVEYANCE Statement of Sri at bearing No. S/o age years, residing _owner/driver/person- in- charge of the goods and conveyance (Vehicle Number) made before the (Designation of the proper officer) on DD/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 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 1 To 5 I have a)....
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....ill not tendered for the goods in movement Others (Specify) Hence, you are hereby directed,- To, Sri. (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. Owner/Driver/Person-in-charge Conveyance No: Proper officer Page 8 GOVERNMENT OF NCT OF DELHI STATE TAX DEPARTMENT 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 peri....
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....ntee 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. Signature of the Owner/ Person-in-charge * Strike through whichever is not applicable Page | 11 GOVERNMENT OF NCT OF DELHI STATE TAX DEPARTMENT FORM GSTMOV-06 ORDER OF DETENTION UNDER SECTION 129 (1) OF THE DELHI 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 at was intercepted and inspected by the unde....
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....ded on (date). 2. The goods in movement were inspected under the provisions of sub-section (3) of section 68 of the Delhi Goods and Services Tax Act, 2017read 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 Delhi Goods and Services Tax Act, 2017and sub-section (1) of section 129 of the Delhi-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 Delhi Goods and Services Tax Ac....
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....pra shouldnot be payable by you, failing which, further proceedings under the provisions of the Delhi 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 NCT OF DELHI STATE TAX DEPARTMENT 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 wi....
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....tice 10. Order passed by 11. Date of Service of Order 12. Demand as per Order Act Tax Interest Penalty Fine/Other Demand charges No. 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 Details 1 Conveyance Registration No. 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. ORDER ENCLOSED (Proper Officer) Page 19 ORDER UNDER SECTION 129 (3) OF THE DELHI GOODS 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 The conveyance bearing No. designation of the proper officer) on The statement of the driver/person in charge of the vehicle was recorded on was intercepted by (date) at (name and (time) at (place). (date). 2. The goods in movement was inspected under the provisions of sub-section (3) of section 68 of the Delhi 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 th....
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....OF SUB- SECTION (1) OF SECTION 129 RATE OF TAX PENALTY AMOUNT TO TA STATE STATE DESCRI HS SL. PTION NO OF 9789 L QUAN VA CO TITY LU GOODS DE CENT RAL TAX E (Rs. TAX/ UNION TERRI TORY TAX INTEG RATED TAX 595 CE CENT RAL SS TAX TAX/ UNION TERRI TORY TAX INTEG RATED TAX CE SS 786 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 TO TA STATE STATE DESCRI HS L SL. NO PTION N QUAN VA OF CO TITY LU GOODS DE CENT RAL TAX E TAX/ UNION TERRI TORY INTEG RATED TAX CE SS CENT RAL TAX (Rs. ) TAX TAX/ UNION TERRI TORY TAX INTEG RATED TAX CE SS 1 2 3 4 5 6 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 applicable and make payment of the same and to get the goods and conveyance released. Page 21 7. In response to the said notice, (i) the owner of the goods/ person in charge of the conveyance has come forward and made the....
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....s were detained under sub-section (1) of section 129 of the Delhi 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 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 Delhi 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 within the time allowed in the order passed supra. 5. In view of this, the undersigned ....
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.... Y L ) TAX TRA TERRI TORY TAX INTEG RATED ES TAX 1 2 3 4 5 6 7 8 6559 TRA L TAX TERRI TORY TAX INTEG RATED ES TAX S 10 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 Delhi 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/Conveyance no: Address: Signature Name and Designation of the Proper Officer Page 25 GOVERNMENT OF NCT OF DELHI STATE TAX DEPARTMENT FORM GSTMOV -11 ORDER OF CONFIS....
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....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 Delhi 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 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 w....