TaxTMI 
TaxTMI 
Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
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....ay 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 Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the "Goa 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; COMMERCIAL and in case of transportation of COMMISSIONERd, he shall also carry a copy GOVT. OF GOA, PANAJI-GOA Page | 1 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 conveyan....
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.... (3) of section 68 of the Goa GST Act vide Order No. CCT/26-2/2017-18/4124 dated 29th November, 2017, published in Official Gazette, Series II No. 34, Extraordinary No. 2 dated 29th November, 2017. (d) Where the person-in-charge of the 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 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 circumstan....
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....e with the provisions of section 49 of the Goa 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 COMMERCEST Co of the ALES Act, the goods and the Page 4 GOVT 37 COA, PANAJI-GOA 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 Goa GST Act. The finalisation of the proceedings under section 129 of the Goa 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 conve....
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.... confiscation and get 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 Central Goods and Services Tax 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 get the conveyance released. The order in FORM GS....
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....MS 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 undersigned at an early date. COMMISSIONER COMMERCIAL TAXES Maym (Dipak M. Bandekar) Commissioner of State Tax GOVT. OF GOA. PANAJI-GOA Note Similar circular is issued under Central Goods and Services Act, 2017 by the GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, ministry of Finance, GOI, New Delhi vide Circular No. 41/15/2018-GST dated 13/04/2018. Page 8 GOVERNMENT OF GOA STATE TAX DEPARTMENT FORM GST MOV-01 STATEMENT OF THE OWNER / DRIVER/ PERSON- IN-CHARGE OF THE GOODS AND CONVEYANCE Statement of Shri S/o age years, residing at charge of the goods and owner / driver / person-in- conveyance bearing No. (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 d....
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....rvices Tax Act, 2017 or undersection 20 of the Integrated Goods and Services Tax Act, 2017 for the following reasons. The owner/driver/ person-in charge of the conveyance has not tendered 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) Page | 11 Hence, you are hereby directed,- (1) to station the conveyance carrying goods at_ your own risk and responsibility, (place) at (2) to allow and assist in physical verification and inspection of the goods in movement and related documents. Proper officer To, Sri. Owner/Driver/Person-in-charge Conveyance No: /// Page 12 GOVERNMENT OF GOA STATE TAX DEPARTMENT FORM GST MOV-03 Order No. ORDER OF EXTENTION OF TIME FOR INSPECTION BEYONF THREE WORKING DAYS The conveyance bearing No. of the was intercepted by officer) on (date & time) at (Place) (Designation 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 ....
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.... come forward and made the payment 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 alongwith the bank guarantee for the amount equivalent to the tax and penalty proposed. 3. The goods conveyance bearing No. or carrying goods was and after inspected by me (name and designation) on inspection and 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 Page | 15 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. at Signature Designation of the Proper Officer ACKNOWLEDGEMENT : I hereby duly declare that I have received a copy of the above order. * Strike through whichever is not applicable Signature of the Owner / Person-in-charge Page | 16 GOVERNMENT OF GOA STATE TAX DEPARTMENT FORM GSTMOV-06 ORDER OF DETENTION UNDER SEC....
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....T, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 The conveyance bearing No. was intercepted by (Name and Designation of the proper officer) on (time) at_ (date) at (place). The statement of the driver/person-in-charge of the vehicle was recorded on (date). 2. The goods in movement were inspected under the provisions of sub-section (3) of section 68 of the Goa 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 Goa Goods and Services Tax Act, 2017and sub-section (1) of section 129 of the Goa 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-sect....
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....A TE STA TE DESC RIPTI SL ON .N OF GOO DS HSNCODE РTA CE TAX CE TAX QUA NTI TY -≤3- L NT INTE C NT INTE VA RA UNI GRA E RA UNI GRA LU L ON TED E TA TER TAX S SS L ON TED TA TER TAX CESS Ꭰ(Rs X RIT X RIT .) ORY ORY TAX TAX 1 3 4567 8 8 9 10 1 11 12 13 7. You are hereby directed to show cause, within seven days from the receipt of this notice, as to why the proposed tax and penalty mentioned supra should not be payable by you, failing which, further proceedings under the provisions of the Goa 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. Page 21 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 De....
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....1. Conveyance No. 2 Person in charge of the Conveyance 3 Address of the Person in charge of the Conveyance 4. Mobile No. of the Person in charge 5. 6. 7. of the conveyance e-mail ID of the Person in charge of the conveyance Name of the transporter GSTIN of the transporter, if any 8. Date and Time of Inspection 9. Date of Service of Notice 10. Order passed by 11. Date of Service of Order 12. Demand as per Order Order Date 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 1 Conveyance Registration No. 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. Details ORDER ENCLOSED (Proper Officer) Page 25 ORDER UNDER SECTION 129 (3) OF THE GOA 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 was intercepted by (date) at The conveyance bearing No. and designation of the proper offic....
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....LICABLE TAX RATE OF TAX TAX AMOUNT STA STA DESC RIPTI L. ON SUNO ΠOF GOO DS HSNCODE РQU ANT ITY ᎠTOMLVULRS TE TE CE TAX CE TAX TA NT l RA L AL TA TER TAX UE ✗ RIT (R ORY TAX RA UNI GRA L ON TED TA TER TAX X RIT ORY TAX CESS 1234567 8 9 10 11 12 13 INTE UNI GRA ON TED CESS NT INTE Page | 27 2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB- SECTION (1) OF SECTION 129 CESS RATE OF TAX PENALTY AMOUNT STA STA DESC RIPTI SL ON .N OF GOO DS HSNCODE N | QUA NTI TY Ꭰ91-B-20 ΤΟ TE TE TA CE TAX CE TAX L NT I INTE VA RA UNI GRA LU L ON TED E TA TER TAX CESS NT I INTE RA UNI GRA L ON TED TA TER TAX (Rs .) X RIT X RIT ORY ORY TAX TAX 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 STA STA ΤΟ TE TE DESC RIPTI UNO SL ON .N OF GOO DS HSNCODE TA CE TAX CE TAX QUA NTI TY Ꭰ-B-0 L NT INTE VA RA UNI GRA LU L ON TED E TA TER TAX CESS NT INTE RA L UNI ON GRA TED TA TER TAX CESS (Rs X RIT X ....
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....(3) of section 68 of the Goa Goods and Services Tax Act, 2017read with subsection (3) of section 68 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 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act on (date) and the following discrepancies were noticed. (i) (ii) (iii) 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 Goa 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 Page | 30 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 on (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 129 of the Goa Goods and Services Tax Act, 2017, specifying the tax....
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.... UNI CE UNI RIPTI N VA NT ON NT ON ON C SL OF O QUA NO .N GOO ᎠDS E LU RA TER E L RIT NTI (Rs TA ORY TY .) X TAX 0 SSS i〠2「རྙ་ 4 à¼à½›à¾à¼‹6 〠7â€ã€ 8 「 9 10 〠11 12 13 INTE C RA GRA E L TER INTE RIT GRA TED S TA ORY TED TAX S X TAX TAX 3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS FINE AMOUNT STATE TAX / SL. DESCRIP TION OF HS N TOT AL UNION NO GOODS VAL CENT CO QUANT UE RAL DE ITY (Rs.) TAX TERRIT ORY TAX INTEGRA TED TAX SS CE 1 2 3 4 5 6 7 89 Page | 32 4) CALCULATION OF FINE IN LIEU OF CONFISCATION OF CONVEYANCE RATE OF TAX STA FINE AMOUNT STA TE TE то TAX TAX H ΤΑ I 1 L N VA NT DESC S RIPTI ON LU RA SL OF O QUA E L GRA E L .N GOO D NTI (Rs TA ORY TED S TA 0 DS E TY .) X TAX TAX S X CE UNI CE UNI ON NT ON TER RIT INTE C RA TER INTE C RIT GRA E ORY TED TAX TAX S 12345678910 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 confisca....
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....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 Goa 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 (date) and the following discrepancies were noticed. (i) (ii) (iii) 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 Goa Goods and Services Tax Act 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 CentralGoods 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 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 Goa Goods and Services Tax Act, specifying the tax and penalty payable. on....