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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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....eyance 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 129 of the Assam GST Act provides for detention, seizure and release ....
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....ke 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 shall be served on the person-in-charge of the conveyance. (f) On completion of the physical verification/i....
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....edger 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, 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 rel....
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....hall 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 to make the payment of penalty and fine imposed in lieu of confiscation and gets 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 a....
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....t 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 Identity ADDRESS Phone: 2. Details of the transporter: NAME Email, If any ADDRESS Phone: Email 3 I am the person-in-charge of the goods conveyance number 4 I am transporting the goods from To I 5 I have a) not produced any documents relating to the goods under transportation produced the documents, recorded in the Annexure, relating....
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.... 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 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: ADDITIONAL/JOINT/DEP....
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....sued 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) OF THE ASSAM 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. undersigned on at was intercepted and inspected by the (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 not tendered any documents for the goods in movement Prima facie, the documents tendered are found to be def....
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....t, 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, 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 Assam 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) (ii) 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. 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 As....
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....VERNMENT 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 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 Assam detained vide order number Goods and Services Tax Act, 2017, the goods have been ..dated....... an amount of tax of having value of..... rupees and involving 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....
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....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 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 (1) of section 129 of the Assam 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 Assam 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 ap....
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....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: b. C. 9. The objections filed by him were perused and found acceptable/ not acceptable for the following reasons: 10. In view of the above, the applicable tax and penalty are hereby calculated/recalculated as under: 11. 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 Assam Goods and Services Act/Central Goods and Services Tax Act or section 20 of the Integrated Goods and Services Act shall be initiated. Signature Name and Designation of the Proper Officer To. Shri Driver/Person-in-charge Vehicle/Conveyance No: Address: Page 23 GOVERNMENT OF ASSAM COMMISSIONERATE OF STATE TAX FORM GST MOV-10 NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF PENALTY UNDER SECTION 130 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF CENTRAL GOODS AND SERVICES TAX ....
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....lue (Rs.) Central tax Sl. no Description spooš jo HSN code Quantity Total value (Rs.) 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 Assam Goods and Services Tax Act, 2017 read with the relevant provisions of the Central Goods and Services Tax. 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 Central tax State tax 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF PENALTY RATE OF TAX PENALTY AMOUNT State tax 123456 7 8 9 10 11 12 Page 25 Integrated tax Cess Central tax 13 State tax Integrated tax Cess Integrated tax C....
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....ETAILS OF CONVEYANCE CONFISCATED Description Conveyance Registration No. SL No. 1. 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. ORDER ENCLOSED Details (Name and designation of Proper Officer) Page | 28 ORDER OF CONFISCATION UNDER SECTION 130 OF THE ASSAM 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. (date) at (time) at was intercepted by (Name and Designation of the proper officer) on (place). The statement of the driver/person in (date). 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 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) 11 (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 Assam Goods and Services Tax Act rea....