TaxTMI 
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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....e 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 notified by the Commissioner. 1.2 Section 129 of the DGST Act provides for de....
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....f 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 of the conveyance. (f) On completion of the physical verification/inspection of the conveyance and the goods in movement....
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.... 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 accordance with the provisions of section 49 of the DGST Act. (k) In case the proposed tax and penalty are not paid within seven days from the date of the issue of the ....
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.... 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 MOV-11. ΓΒ±ΓΒΓβ Page 4 3. (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 conve....
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....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) 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....
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.... 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 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 9 GOVERNMENT OF NCT OF DELHI STATE TAX DEPARTMENT FORM GST MOV-04 PHYSICAL VERIFICATION REPORT Ref: FORM GST MOV-02NO. Dated The physical verification of the goods conveyance beari....
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....e 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 undersigned (place and time) AM/PM. At the time of interception, the owner/ driver/ person- in -charge of the goods/ conveyance is Shri 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 requiresfurther verification E-Way bill not tendered for the goods in movement Others (Specify) For the above said reasons, an order for ....
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.... 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 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 Delhi Goods and Services Tax Act, 2017 and CentralGoods and Services Tax Act calculated separately or the applicable tax and penalty equal tothe value of the goods reduced by the tax amount paid thereon u....
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.... 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 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 Delhi Goods and Services Tax Act, 2017, the goods have been detained vide order number ........dated..........having value of rupees and involving an 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 amount of tax 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 provisiona....
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....t (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 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. (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 Delhi 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 Delhi 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 a....
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....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 theorder of detention in FORM GST MOV-06, failing which action under section 130 of the 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....
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....he undersigned proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Delhi Page | 23 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 Delhi 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 ....
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....nveyance 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 Order Date: On the Goods Act Tax Interest Penalty Fine/ Other Demand No. charges CGST Act SGST/ UTGST Act IGST Act Cess Total On the Conveyance Act CGST Act STATE TAX/ Tax Interest Penalty Fine/ Other charges Demand No. Page | 26 UTGST Act IGST Act Cess Total DETAILS OF GOODS CONFISCATED Sl.No. Description of goods HSN Code Quantity Value Sl.No. DETAILS OF CONVEYANCE CONFISCATED 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 | 27 ORDER OF CONFISCATION UNDER SECTION 130 OF THE DELHI 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 was intercepted by (date) at The conveyance bearing No. Designation of the proper officer) on (time)....
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....on 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 Delhi Goods and Services Tax Act and under section 130 of the-Central Goods and Services Tax Act / Section 21 of the Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act which are listed as under: TOTAL SL.NO 1 DESCRIPTION OF GOODS 2 HSN VALUE CODE QUANTITY (Rs.) 3 4 5 7. You are also informed that the above goods and conveyance shall be released on the payment of the following tax, penalty and fines in lieu of confiscation if the same is made within days from the date of th....