TaxTMI 
TaxTMI 
Procedure for interception of conveyances for inspectio of goods in movement,detention ,release and confiscation of such goods and conveyances
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....¤¾à¤à¤§à¥€ रोड, शिलांग- 793001 Crescens Building, M.G Road, Shillong-793001,¶/Tel.Nos.91-0364-2500131/2502052. H/Fax nos. 91-0364-2224747/2502047, /Email: [email protected] Trade Notice No. 09/2018 Dated, Shillong the 17th April, 2018 Subject: Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances --Reg. The Central Board of Indirect Taxes & Customs [CBIC] has issued a Circular No. 41/15/2018-GST dated 13th April, 2018 for the Trade and as well as all concerned regarding procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. Sub-section (1) of section 68 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "CGST Act") stipulates that the person in charge of a conveyance carrying any consignment of goods of value exceeding a specified amount shall carry with him the documents and devices prescribed in this behalf. Sub-section (2) of the said section states that the details of documents ....
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....rcept and inspect a conveyance, may intercept any conveyance for verification of documents and/or inspection of goods. On being intercepted, the person in charge of the conveyance shall produce the documents related to the goods and the conveyance. The proper officer shall verify such documents and where, prima facie, no discrepancies are found, the conveyance shall be allowed to move further. An e-way bill number may be available with the person in charge of the conveyance or in the form of a printout, sms or it may be written on an invoice. All these forms of having an e-way bill are valid. Wherever a facility exists to verify the e-way bill electronically, the same shall be so verified, either by logging on to http://mis.ewaybillgst.gov.in or the Mobile App or through SMS by sending EWBVER to the mobile number 77382 99899 (For e.g. EWBVER 120100231897). (c) (d) (e) For the purposes of verification of the e-way bill, interception and inspection of the conveyance and/or goods, the proper officer under rule 138B of the CGST Rules shall be the officer who has been assigned the functions under sub-section (3) of section 68 of the CGST Act vide Circular No. 3/3/2017....
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....e served on the person in charge of the conveyance. Where the owner of the goods or any person authorized by him comes forward to make the payment of tax and penalty as applicable under clause (a) of sub-section (1) of section 129 of the CGST Act, or where the owner of the goods does not come forward to make the payment of tax and penalty as applicable under clause (b) of sub-section (1) of the said section, the proper officer shall, after the amount of tax and penalty has been paid in accordance with the provisions of the CGST Act and the CGST Rules, release the goods and conveyance by an order in FORM GST MOV- 05. Further, the order in FORM GST MOV-09 shall be uploaded on the common portal and the demand accruing from the proceedings shall be added in the electronic liability register and 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 CGST Act. 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 ....
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....ird proviso to sub-section (2) of section 130 of the CGST Act, proposing to impose a fine equal to the tax payable on the goods being transported in lieu of confiscation of the conveyance. (m) No order for confiscation of goods or conveyance, or for imposition of penalty, shall be issued without giving the person an opportunity of being heard. (n) An order of confiscation of goods shall be passed in FORM GST MOV-11, after taking into consideration the objections filed by the person in charge of the goods (owner or his representative), and the same shall be served on the person concerned. Once the order of confiscation is passed, the title of such goods shall stand transferred to the Central Government. In the said order, a suitable time not exceeding three months shall be offered to make the payment of tax, penalty and fine imposed in lieu of 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 electron....
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....rritory tax. (t) The procedure narrated above shall be applicable mutatis mutandis for an order or proceeding under the IGST Act, 2017. (u) Demand of any tax, penalty, fine or other charges shall be added in the electronic liability ledger of the person concerned. Where no electronic liability ledger is available in case of an unregistered person, a temporary ID shall be created by the proper officer on the common portal and the liability shall be created therein. He shall also credit the payments made towards such demands of tax, penalty or fine and other charges by debiting the electronic cash ledger of the concerned person. (v) A summary of every order in FORM GST MOV-09 and FORM GST MOV-11 shall be uploaded electronically in FORM GST-DRC-07 on the common portal. The format of FORMS GST MOV-01 to GST MOV-11 are annexed to this Circular. This Trade Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective references may please be referred in the CBIC's website www.cbec.gov.in. All Commissioners are requested to bring the contents of the Trade Notice to the notic....
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....ance relating to the goods in movement. The facts recorded in this statement are as per the submissions made by me and the contents of the statement were explained to me once again in the ( language) which is known to me and I declare that the information furnished in this statement is true and correct and I have retained a copy of this statement. "Before me" Signature Designation (Owner/Driver/Person in charge) Page 7 of 33 ANNEXURE TO THE DEPONENT STATEMENT IN FORM GST MOV-01 PARTICULARS OF GOODS UNDER MOVEMENT- AS PER DOCUMENTS TENDERED LRNON EWB S L. INVOIC LR INVOIC E/ DAT E/BOS/D BOS/DC CONSI GNOR CONSIG NEE E C DATE COMMODI TY VALU BILL E NO, IF NO ANY 1 2 3 4 5 6 7 8 9 10 "Before me" (Owner/Driver/Person in charge) Signature Designation Page 8 of 33 GOVERNMENT OF INDIA FORM GST MOV-02 ORDER FOR PHYSICAL VERIFICATION / INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS The goods conveyance bearing No. was intercepted by the undersigned AM/PM at of the goods conveyance has: carrying goods at (Designation of the officer), on / / (Place). The owner/driver/person-in- charge 1 failed to tender any document for the g....
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....ods conveyance bearing No._ presence of Shri the physical verification are as under:- Date of Physical Verification Goods Conveyance number Name of the Transporter has been conducted in the owner person in charge of the goods vehicle. The details of PHYSICAL VERIFICATION REPORT Description of 31. Transport Tendered goods as per Document/ Invoice / invoice Description of No LR No. & Documents including HSN goods in the Date No. & Date conveyance code - Date: Date: 2 Date: Date: Quantity as per invoice Quantity as per physical Diff. verificati on I hereby declare that the physical verification of the goods and conveyance mentioned above has been conducted in my presence and I accept that the contents recorded in this report are true and correct. Signature of the Owner/ Person in charge Signature Designation of the Proper Officer ACKNOWLEDGEMENT : I hereby duly declare that I have received a copy of the above report of physical verification. Signature of the Owner/ Person in charge Page 11 of 33 GOVERNMENT OF INDIA FORM GST MOV-05 RELEASE ORDER Ref: FORM GST MOV-02 NO. 1. The goods conveyance bearing No._ by me (name and desig....
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....ion E-Way bill not tendered for the goods in movement Others (Specify) Foithe above said reasons, an order for physical verification / inspection of the conveyance, goods and documents was issued in FORM GST MOV-02 dated and served on the owier/driver/person in charge of the conveyance. A physical verification and inspection of goods in mo'ement was conducted on (name and designation) in the presence of _by the owner/driver/person in charge of the conveyance Shri_ report was drawn in FORM GST MOV-04. The following discrepancies were noticed. Discrepancies noticed after physical verification of goods and conveyance and a Mismatch between the goods in movement and documents tendered, the details of which are as under- b) c) Mismatch between E-Way bill and goods in movement, the details of which are as under- a) b) c) Goods not covered by valid documents, and the details are as under- a) b) c) Others (Specify) a) b) c) Page 13 of 33 In view of the above discrepancies, the goods and conveyance are required to be detained for further proceedings. Hence, the goods and above conveyance are detained by the undersigned and the driver/person in charge of the ....
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.... by the tax amount paid thereon under the Central Goods and Services Tax Act, 2017 and State/ UT Goods and Services Tax Act calculated separately or the applicable tax and penalty equal to the value of the goods reduced by the tax amount paid thereon under the Integrated Goods and Services Tax Act, where the owner of the goods does not come forward to pay such tax and penalty. 5. Clause (c) of sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods upon furnishing of a security equivalent to the amount Page 15 of 33 payable under clause (a) or clause (b) of the said sub-section, as indicated supra at (i) and (ii) of para 4 above, in FORM GST MOV-08. 6. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF APPLICABLE TAX RATE OF TAX TAX AMOUNT Tot State tax/ HS al Sl. Descrip N Quan val Cent Unio Integr State tax / Cent Unio Integr Ce no gonds so tity use tax termi ed es fa sentit sted ory tax tax SS 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB- SECTION (1) OF SECTION 129 DESC RIPTI SL ON CESS RATE OF TAX PENALTY A....
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....upees. On my ..........rupees and involving an amount of tax of 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 by the proper officer duly authorized under the Act. And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within seven days of the date of detention being made in writing by the said proper officer, this obligation shall be void. OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the bank guarantee or by endorsing his rights under the above- written bond or both; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). Date : Place: ....
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.... 2017 read with sub-section (3) of section 68 of the State/ 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, 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 Central 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 per cent 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 Central Goods and Services Tax Act and State/Union Territory Goods and Services Tax Act calculated separately or 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 Integrated Goods and Services Tax Act, where the owner of t....
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....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: Page 23 of 33 10. 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 Central/State 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 No: Address: Page 24 of 33 Signature Name and Designation of the Proper Officer GOVERNMENT OF INDIA FORM GST MOV -10 NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF PENALTY UNDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF STATE/UNION TERRITORY GOODS AND SER....
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....ction 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 Central Goods and Services Tax Act, 2017 read with the relevant provisions of the State 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 payable in respect of such goods and the conveyance. 6. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF TAX DESC RIPTI ON SL OF .N GOO 0 DS RATE OF TAX STAT E TAX AMOUNT STAT E Τ....
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.... 4. 5. 6. Person in charge of the Conveyance 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 On the Goods Act Tax Interest Penalty Fine/ Other charges Demand No. CGST Act SGST/UTGST Act IGST Act Cess Total On the Conveyance Act CGST Act STATE TAX / UTGST Act Tax Interest Penalty Fine/ Other charges Demand No. Page 29 of 33 IGST Act Cess Total DETAILS OF GOODS CONFISCATED Sl.No. Description of goods HSN Code Quantity Value DETAILS OF CONVEYANCE CONFISCATED Sl.No. Description 1 Conveyance Registration No. 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. Details ORDER ENCLOSED Page 30 of 33 (Name and designation of Proper Officer) ORDER OF CONFISCATION UNDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF THE STATE/UNION T....
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....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 Central Goods and Services Tax Act, 2017 read with State Goods and Services Tax Act / Section 21 of the UT Union Territory Goods and Services Tax Act or Page 31 of 33 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 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 Central Goods and Services Tax Act and under section 130 of the State 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 w....