TaxTMI 
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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.... 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 (l) 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 Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the "CGST 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 CGST 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; a....
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....s 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 - GST, dated 05.07.2017. (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 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....
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....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 (l) of section 129 of the CGST 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 (l) of section 129 of the CGST Act. The finalisation of the proceedings under section 129 of the CGST 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-09 shall be uploaded on the common portal and the demand accruing from the order shall be added in the electr....
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....onic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the CGST 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 Central 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 pro....
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....ce of all the officers working under their charge and the assessees falling under their respective jurisdiction. The Trade & Industry Associations/Chambers of Commerce are requested to bring the contents of the Trade Notice to the notice of all their members. (W. L. Hangshing) Chief Commissioner ============= Document 1GOVERNMENT OF INDIA FORM GST MOV-01 STATEMENT OF THE OWNER/DRIVER/ PERSON IN CHARGE OF THE GOODS AND CONVEYANCE S/o ageyears, residing owner/driver/person- in- charge of the goods and conveyance Statement of Sri at bearing No. (Vehicle Number) made before the DD/MM/YYYY at AM/PM at (Designation of the proper officer) on (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 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 ....
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....ill 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: Page 9 of 33 Proper officer GOVERNMENT OF INDIA FORM GST MOV-03 ORDER OF EXTENTION OF TIME FOR INSPECTION BEYONF THREE Order No. WORKING DAYS The conveyance bearing No. (Designation of the officer) on time) at was intercepted by (date & (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 ....
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....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 Page 12 of 33 Signature of the Owner/ Person-in-charge GOVERNMENT OF INDIA FORM GST MOV-06 ORDER OF DETENTION UNDER SECTION 129 (1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017/UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 The goods conveyance bearing No. 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 on the owner/driver/ person in charge of the goods conveyance Shri_ documents for the goods in moveme....
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.... 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. (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 Central Goods and Services Tax Act, 2017 and sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory 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 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....
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....d. 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 Designation of the Proper Officer Page 17 of 33 GOVERNMENT OF INDIA 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 of..... ..(State) (hereinafter called "the Governor") for the sum ...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 Central Goods and Services Tax Act, 2017, the goods have been detained vide order numb....
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....ON 129 (3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH RELEVANT PROVISIONS OF THE STATE/UNION TERRITORY 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 (name and (time) at (place). (date). designation of the proper officer) on The statement of the driver/person in 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 Central Goods and Services Tax Act, 2017 read with subsection (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, 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. (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 Central Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the State/ Union Territory Goods and Services Tax Act o....
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....AX QUA NTI TY E L CEN INTE C CEN VA TRA UNIO GRAT LU L N TAX TER ED TAX SEKS INTE TRA UNIO GRAT L N TAX TER ED TAX SEKS C (Rs RITO RITO TAX TAX 1 2 3 4 5 6 7 8 9 10 11 112 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 and penalty proposed are hereby confirmed. (ii) the owner of the goods/ person in charge of the conveyance has neither made the payment of 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: a. b. C. 8. The objections filed by him were perused and found acceptable/ not acceptable for the following reasons: 9. In view of....
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....e Central Goods and Services Tax Act, 2017, specifying the tax and penalty payable in respect of the goods in question. 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 Page 25 of 33 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 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 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 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 ....
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....all 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 Driver/Person in charge Vehicle/Conveyance no: Address: Page 28 of 33 GOVERNMENT OF INDIA FORM GST MOV -11 ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF TAX, FINE AND PENALTY Order No. 1. Conveyance No. 2 3 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 4. 5. 6. 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 Order Date: 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 T....
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....d in the order passed supra. Hence, a notice in FORM GST MOV-10 was issued on (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 were transported 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 file....