TaxTMI 
TaxTMI 
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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....alidated in such manner as may 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 incharge 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 Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the "CGGST 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 CGGST 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 n....
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....ds 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 shall be served on the person in-charge of the conveyance. (f) On completion of the physical ver....
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.... 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 CGGST Act. The finalisation of the proceedings under section 129 of the CGGST 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 CGGST Act. (k) In case the proposed tax and penalty....
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.... (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 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 CGGST 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. (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 fi....
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....that the person incharge 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 required to be carried by the person in charge of the conveyance shall be validated in such manner as may 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 incharge 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 Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the "CGGST 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 CGGST rules prescribes that the person in charge of a conveyance shall carry ....
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....officer under rule 138B of the CGGST Rules shall be the officer who has been assigned the functions under sub-section (3) of section 68 of the CGGST Act vide order No. CGGST/01/2018/01 dated 08.01.2018 of Commissioner State Tax, Chhattisgarh. 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 FORMGST 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. 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 thi....
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....on 49 of the (i) (j) CGGST 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 conveyance released by furnishing a security under clause (c) of sub-section (1) of section 129 of the CGGST 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 CGGST Act. The finalisation of the proceedings under section 129 of the CGGST 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. Whereany 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....
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....c 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 CGGST 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 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 debitin....
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....OODS AND CONVEYANCE Statement of Sri at bearing No. (Designation at of S/o age years, residing _owner / driver / person- in- charge of the goods and conveyance (Vehicle Number) made before the the proper officer) on DD/MM/YYYY at (place). AM/PM 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 5 I have Το 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 which have been tendered to you, there are no....
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....ot 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. Sri. Owner/Driver/Person-in-charge Conveyance No: Proper officer Page8 of 32 Scanned by CamScanner GOVERNMENT OF CHHATTISGARH STATE TAX DEPARTMENT ORDER OF EXTENTION OF TIME FOR INSPECTION BEYONF THREE FORM GST MOV-03 WORKING DAYS 3300 Order No. The conveyance bearing No. was intercepted by (Designation of the officer) on (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: JOINT/ADDL. COMMISSIONER Page9 of 32 Scanned by CamScanner 331) GOVERNMENT OF CHHATTISGARH STATE TAX DEPAR....
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....conveyance on The 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. * Strike through whichever is not applicable Signature of the Owner/ Person-in-charge Page11 of 32 332 Scanned by CamScanner 333 GOVERNMENT OF CHHATTISGARH STATE TAX DEPARTMENT FORM GSTMOV-06 ORDER OF DETENTION UNDER SECTION 129 (1) OF THE CHHATTISGARH 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 t....
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....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 Chhattisgarh Goods and Services Tax Act, 2017 and sub-section (1) of section 129 of the Chhattisgarh 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 subsection (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 Chhattisgarh 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 pe....
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....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 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. Signature Name and Designation of the Proper Officer To, Sri. Driver/Person in charge Vehicle/Conveyance No: Address: Page16 of 32 e Scanned by CamScanner GOVERNMENT OF CHHATTISGARH STATE TAX 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 severally ..rupees to legal be paid to the President / Governor for which payment will and truly be made. I jointly and bind myself and my heirs/ administrators/ executors/ ....
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....Interest Penalty Fine/Other charges Demand 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 Page19 of 32 (340) Scanned by CamScanner (341. 16. /CT/Tech/2018/ ORDER ENCLOSED (Name and designation of Proper Officer)) ORDER UNDER SECTION 129 (3) OF THE CHHATTISGARH 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. was intercepted by (date) at (time) at (name and (place). designation of the proper officer) on The statement of the driver/person in charge of the vehicle was recorded on (date). 2. The goods in movement was inspected under the provisions of sub-section (3) of section 68 of the Chhattisgarh 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, 20....
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....ECTION (1) OF SECTION 129 RATE OF TAX PENALTY AMOUNT DESC RIPTI ENO SL ON HSNCODE РQUA NTI TY 04-13-20 ΤΟ TA LU L ED E TAX (Rs TER TAX RITO STAT E TAX STAT E TAX L CEN VA TRA UNIO GRAT OF GOO DS .) RY ED TAX TER TAX RITO RY CESS 123456 4 8 9 10 11 12 13 INTE C CEN INTE ESS TRA UNIO GRAT L N 3) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUB-SECTION (1) OF SECTION 129 Page21 of 32 Scanned by CamScanner (343) AMOUNT OF TAX PENALTY AMOUNT STAT TO E DESC SL NO RIPTI ON OF GOO DS HSNCODE TA TAX STAT TAX L CEN INTE C CEN INTE QUA VA TRA UNIO GRAT NTI LU L TY N TAX TER ED TAX ESS TRA UNIO GRAT L N TAX TER ED TAX SSS (Rs RITO RITO TAX TAX 1 2 3 4 5 6 7 8 9 10 11 12 13 6. 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. 7. 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 a....
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.... detained under sub-section (1) of section 129 of the Chhattisgarh 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 read with sub-section (3) of section 68 of the Central Goods 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 (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 Chhattisgarh 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 propose....
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....ER QUA E TRA RITO RY INTE C CEN GRAT E TRA ED S L TAX S TAX N TER RITO GRAT INTE C RY ED TAX TAX ESS GOO DS NTI (Rs L TY .) TAX TAX 123456 7 8 9 10 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 confiscated under the provisions of section 130 of the Chhattisgarh Goods and Services Tax Act or the Integrated Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, 2017 and why the tax, penalty and other charges payable in respect of such goods and the conveyance shall not be payable by you. 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. Signature Name and Designation of the Proper Officer To, Shri Driver/Person in charge Vehicle/Conveyance no: Address: Page26 of 32 Scanned by CamScanner GOVERNMENT OF CHHATTISGARH STATE TAX DEPARTMENT FORM GST MOV -11 ORDER OF....
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....etention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance (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 Chhattisgarh Goods and Services Tax Act, specifying the tax and penalty payable. on 4. Subsequently, after observing the principles of natural justice, an order demanding the (Date) and the applicable tax and penalty was issued in FORM GST MOV-09 on in FORM GST MOV-10 was issued on 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. Hence, a notice (Date) proposing to confiscate the goods and the conveyance used for 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 wa....