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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....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 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 Identifica....
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....yance 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 shall be served....
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....ods 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. (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 w....
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....-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 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....
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....g. Sub-section (1) of section 68 of the Chhattisgarh Goods and Services Tax Act, 2017 (hereinafter referred to as the "CGGST Act") stipulates 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 gene....
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....bile 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 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....
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.... 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 (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....
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....able 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 portaland 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. 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....
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..... Difficulties, if any, in implementation of the above instructions may be brought to the notice of this office at an early date. 4. (Sangeetha P.) Commissioner, State Tax Chhattisgarh, Raipur Page5 of 32 Scanned by CamScanner (327) GOVERNMENT OF CHHATTISGARH STATE TAX DEPARTMENT FORM GST MOV-01 STATEMENT OF THE OWNER / DRIVER/PERSON INCHARGE OF THE GOODS 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 ....
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....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,- To, (1) to station the conveyance carrying goods at_ (place) at your own risk and responsibility, (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. 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 offic....
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....onveyance has- a. 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 along with the bank guarantee for the amount equivalent to the tax and penalty proposed. 3. The goods conveyance bearing No._ or carrying goods was inspected and after inspection and by me (name and designation) on 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 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....
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.... MOV-07 NOTICE UNDER SECTION 129 (3) OF THE CHHATTISGARH GOODS AND SERVICES TAX ACT, 2017 AND THE CHHATTISGARH GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 The conveyance bearing No._ Designation of the proper officer) on was intercepted by (date) at (time) at_ (Name and (place). The statement of the driver/personincharge 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 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 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 wit....
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...."TAX TAX 1 2 3 4 10 5 6 7 89 10 11 12 13 3) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUB-SECTION (1) OF SECTION 129 AMOUNT OF TAX PENALTY AMOUNT Page15 of 32 Scanned by CamScanner 337 128 STAT STAT ΤΟ E H E TAX DESC TA TAX RIPTI UNO ON N | QUA OF GOO NTI TY DS E (Rs .) L CEN VA TRA UNIO LU L N E TAX TER RITO INTE C CEN E GRAT TRA UNIO GRAT ED S L N ED TAX S TAX TER TAX INTE RITO RY TAX 1 2 ã€ã€Œ3〠4ã€ã€Œ5〠6〠7 〠8 「9 10 〠11 12 ã€ã€Œ13 RY TAX 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 Chhattisgarh 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 HH/MM. 9. If you fail to furnish a reply within the stipula....
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....d the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). Date: Place: Page17 of 32 Scanned by CamScanner (338) (339) To Additional Commissi ssioners/Deputy Commissioners Witnesses (1) Name and Address (2) Name and Address Date Occupation Occupation Place Accepted by me this.... ...day of ...(month).. ....(year) (designation of officer) for and on behalf of the President /Governor. (Signature of the Officer) Page18 of 32 Scanned by CamScanner GOVERNMENT OF CHHATTISGARH STATE TAX DEPARTMENT FORM GST MOV -09 ORDER OF DEMAND OF TAX AND PENALTY Order No. 1. Conveyance No. 2 Person in charge of the 3 Order Date 4. 5. 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 6. Name of the transporter 7. 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 Act Tax Interest Penalty Fine/Other charges Demand No. CGST Act SGST / UTGST Act IGST Act Cess Total DETAILS OF GOOD....
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....nd Services Tax Act and Central 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 the goods does not come forward to pay such tax and penalty. Page20 of 32 Scanned by CamScanner 4.1. Clause (c) of sub-section (1) of section 129 of the Chhattisgarh Goods and Services Tax Act, 2017 provides for the release of goods upon furnishing of a security equivalent to the amount payable under clause (a) or clause (b ) of the said sub-section, as indicated supra at (i) an(ii) of para 4 above, in FORM GST MOV-08. A 5. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF APPLICABLE TAX RATE OF TAX TAX AMOUNT STAT ΤΟ РDESC RIPTI ZZO SL ON .N OF GOO DS HSNCODE QUA NTI TY 99-3-2 E TA TAX STAT E TAX L CEN INTE (Rs VA TRA UNIO GRAT LU L N E TAX TER RITO ED TAX CEKS C CEN INTE TRA UNIO. GRAT L N ED S TAX TER TAX RITO .) RY TAX RY TAX CESS 342 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF APPLICABLE PENALTY....
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....initiated. To, Shri Driver/Person in charge Vehicle/Conveyance No: Address: Signature Name and Designation of the Proper Officer Page23 of 32 344 Scanned by CamScanner (345) GOVERNMENT OF CHHATTISGARH STATE TAX DEPARTMENT FORM GST MOV -10 NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF PENALTY UNDER SECTION 130 OF THE CHHATTISGARH GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 / THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 The conveyance bearing No. was intercepted by (date) at ( time) at of the proper officer) on statement of the driver/person in charge of the vehicle was recorded on (Designation (place). The _(date). 2. The goods in movement was inspected under the provisions of subsection (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 / 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....
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....ntral 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 RATE OF TAX STAT E TAX AMOUNT STAT E ΤΟ TAX TAX DESC RIPTI ON SL OF NO .N GOO DS HSNCODES TA L UNIO UNIO VA N QUA ᎠNTI (Rs TY .) TER INTE LU CEN E TRA RITO GRAT ED L RY TAX TAX TAX CESS C CEN N TER INTE TRA RITO GRAT L TAX TAX 9 10 11 RY ED TAX CESS 12 13 1 2 3 4 5 6 7 850 2) CALCULATION OF PENALTY RATE OF TAX STAT PENALTY AMOUNT STAT E E ΤΟ TAX TAX DESC RIPTI ON SL OF .N GOO DS HSNCODEM ΠTA L UNIO VA QUA LU CEN E NTI (Rs TY .) RY TAX N TER INTE TRA RITO GRAT L TAX UNIO N ED TAX CESS C CEN TER INTE C TRA RITO GRAT 1 2 3 4 5 6 7 8 9 10 11 12 1 L TAX RY TAX TAX ED S 13 ES Page 25 of 32 Scanned by CamScanner (47) 3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF ....
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....X/ Tax Interest Penalty Fine/ Other charges Demand No. Page27 of 32 (348 Scanned by CamScanner UTGST Act IGST Act Cess Total DETAILS OF GOODS CONFISCATED Sl.No. Description of goods HSN Code Quantity Value DETAILS OF CONVEYANCE CONFISCATED Sl.No. 1 Description Conveyance Registration No. 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. Details ORDER ENCLOSED (Name and designation of Proper Officer) Page 28 of 32 Scanned by CamScanner ORDER OF CONFISCATION UNDER SECTION 130 OF THE CHHATTISGARH 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. 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 the relevant provisions of the Central Goods and Services Tax Act/the Integrated Goods and Services Tax Act, 2017 and ....
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.... 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 no 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 Chhattisgarh Goods and Services Tax Act and under section 130 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 which are listed as under: SL.NO DESCRIPTION OF GOODS 2 HSN TOTAL VALUE CODE QUANTITY (Rs.) 3 4 5 7. You are also informed that the above goods and conveyance shall be released on the payment of the following tax, penalty and fines in lieu of confiscation if the same is made within days from the date of this order. (1) CALCULATION OF TAX RATE OF TAX STAT E TAX AMOUNT STAT ΤΟ TAX E TAX DESC RIPTI ON USNC H TA L UNIO UNIO VA SL OF .N GOO DS E TY .) TAX TAX CESS 1 ༠2à¼3༠4....