TaxTMI 
TaxTMI 
Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation or and confiscation of such goods and conveyances —reg.
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....on (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 Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as the "Assam GST 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 Commissioner. 1.2 Section ....
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.... 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 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 sha....
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....nd the payment made shall be credited to such electronic liability register by debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the Assam GST 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 Assam GST 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 Assam GST Act. The finalisation of the proceedings under section 129 of the Assam GST 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, p....
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.... suitable time not exceeding three months shall be offered to make the payment of tax, penalty and fine imposed in lieu of confiscation and gets the goods 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 Assam GST 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 ....
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.... MOV-11 shall be uploaded electronically in FORM GST-DRC-07 on the common portal. 3. The format of FORMS GST MOV-01 to GST MOV-11 are annexed to this Circular. 4. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date. Sd/- Anurag Goel. IAS., Commissioner of State tax, Assam, Dispur, Guwahati ============= Document 1GOVERNMENT OF ASSAM COMMISSIONERATE OF STATE TAX FORM GST MOV-01 STATEMENT OF THE OWNER/DRIVER/ PERSON-IN-CHARGE OF THE GOODS AND CONVEYANCE Statement of Sri residing at Slo age years, owner/driver/ (Vehicle (Designation of the proper officer) on AM/PM at (place). person-in-charge of the goods and conveyance bearing No. Number) made before the DD/MM/YYYY at 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 Engine No. Chassis No. Conveyance Registration No. Proof of Identit....
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....ered any documents for the goods in movement Prima facie the documents tendered are found to be defective 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) Hence, you are hereby directed, - (1) to station the conveyance carrying goods at responsibility, (place) at your own risk and (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. To. Sri. Owner/Driver/Person-in-charge Conveyance No: Proper Officer Page 9 GOVERNMENT OF ASSAM COMMISSIONERATE OF STATE TAX FORM GST MOV-03 ORDER OF EXTENTION OF TIME FOR INSPECTION BEYOND THREE WORKING DAYS The conveyance bearing No.. (Designation of the officer) was intercepted by (date & time) at (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 reques....
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....ent of tax and penalty as proposed and proceedings is drawn in this regard. b. made the payment of tax and penalty as demanded in the order in FORM GST MOV-09. c. come forward and furnished a bond in FORM GST MOV-08 along with the bank guarantee for the amount equivalent to the tax and penalty proposed. 3. The goods conveyance bearing No. (name and designation) on ог carrying goods was inspected by me and after inspection and following the due The 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 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 | 12 GOVERNMENT OF ASSAM COMMISSIONERATE OF STATE TAX FORM GST MOV-06 ORDER OF DETENTION UNDER SECTION 129 (1) ....
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....ICES TAX ACT, 2017 The conveyance bearing No., (Name and Designation of the proper officer) on was intercepted by (date) at (time) (place). The statement of the driver/person-in-charge of the vehicle was recorded on at (date). 2. The goods in movement were inspected under the provisions of sub-section (3) of section 68 of the Assam 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. (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 Assam Goods and Services Tax Act, 2017 and sub-section (1) of section 129 of the Assam 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, ....
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....X AMOUNT which, further proceedings under the provisions of the Assam 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 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. Signature Name and Designation of the Proper Officer To. Sri. Driver/Person- in- charge Vehicle/Conveyance No: Address: Page 17 GOVERNMENT OF ASSAM COMMISSIONERATE OF STATE TAX FORM GST MOV-08 FOR PROVISIONAL RELEASE OF GOODS AND CONVEYANCE S/D/W of I/We... 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 ....
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....Order Act Tax Interest Penalty Fine/Other charges Demand No. CGST Act SGST Act IGST Act Cess Total DETAILS OF GOODS DETAINED Sl. No. Description of goods HSN Code Quantity Value DETAILS OF CONVEYANCE E DETAINED Sl. No. Description Details 1. Conveyance Registration No. 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. ORDER ENCLOSED (Proper Officer) Page | 20 ORDER UNDER SECTION 129 (3) OF THE ASSAM 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. of the proper officer) on was intercepted by (date) at (name and designation (time) at (place). The statement (date). of the driver/person in charge of the vehicle was recorded on 2. The goods in movement was inspected under the provisions of sub-section (3) of section 68 of the Assam 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, 2017 read with sub-section (3) of s....
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....N (1) OF SECTION 129 RATE OF TAX (b) OF TAX AMOUNT SUB- Central tax F State tax Integrated tax 7. 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 22 髯 9 10 Cess Central tax State tax Integrated tax 12 13 Cess Cess Central tax State tax Integrated tax Cess Cess Central tax State tax TAX AMOUNT Integrated tax 10 11 12 13 Cess 8. In response to the said notice, (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 h....
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.... in FORM GST MOV 07 under the provisions of sub-section (3) of section 129of the Assam 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 proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Assam Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Act or section 20 of the Integrated Goods and Services Tax Act, 2017/Goods and Services Tax (Compensation to Page | 24 SL no Description of goods HSN code Quantity Total value (Rs.) Central tax Sl. no Description spooš jo HSN code Quantity Total value (Rs.) States) Act, 2017. In addition, you are lia....
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....in-charge Vehicle/Conveyance no: Address: Page | 26 Signature Name and Designation of the Proper Officer Central tax State tax FINE AMOUNT Integrated tax Cess Central tax State tax Integrated tax Cess GOVERNMENT OF ASSAM COMMISSIONERATE OF STATE TAX FORM GST MOV -11 ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF TAX, FINE AND PENALTY Order No. I. Conveyance No. 2. Person in charge of the Conveyance 4. 5. 6. 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 Order Date: On the Goods Act Тах Interest Penalty Fine/Other charges Demand No. CGST Act SGST Act IGST Act Cess Total On the Conveyance Act CGST Act SGST Act IGST Act Cess Total Тах Interest Penalty Fine/Other charges Demand No. Page 27 DETAILS OF GOODS CONFISCATED SI. No. Description of goods ....
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....or 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 was presumed that the goods were transported for the purposes of evading the taxes. Hence, it was proposed to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Assam Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Act or 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 Page 29 SL. no Description of goods HSN code ou 15 Description of goods HSN code Quantity Total value (Rs.) 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: 6. In view of the above, th....