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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....rson 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 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 o....
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....he 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 - 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 office....
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....ovisions of section 49 of the CGST 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 (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 ....
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....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 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 reg....
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....omplete 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 notice 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....
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.... 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) 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....
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....ard 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 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 T....
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..../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 (Name and (time) at (place). (date). The statement of the driver/person in charge of the vehicle was recorded on 2. The goods in movement were 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, 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. (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 ....
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....AX PENALTY AMOUNT TO STAT TA E L CEN TAX QUA VA TRA NTI LU L TY E TAX (Rs .) UNIO N TER INTE C CEN GRAT E TRA ED S L TAX S TAX STAT E TAX INTE GRAT E UNIO ED N TAX CESS TER RITO RITO RY RY ☠MTAX 1 2 3 4 5 6 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 proposed tax and penalty mentioned supra should not be payable by you, failing which, further proceedings under the provisions of the Central Goods and Services Tax Act, 2017 State/Union Territory 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 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 ....
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....r No. 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 5. 6. 7. charge 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 Act Tax CGST Act SGST/ UTGST Act IGST Act Cess Total Order Date Interest Penalty Fine/Other Demand charges No. DETAILS OF GOODS DETAINED Sl.No. Description of goods HSN Code Quantity Value Sl.No. 1 DETAILS OF CONVEYANCE DETAINED Conveyance Registration No. Description 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. ORDER ENCLOSED Details Page 20 of 33 (Name and designation of Proper Officer) ORDER UNDER SECTION 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 int....
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....a 4 above, in FORM GST MOV-08. 5. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF APPLICABLE TAX RATE OF TAX TAX AMOUNT STAT TO E DESC RIPTI SL ON .N OF GOO DS HSNCODE TA TAX STAT E TAX QUA NTI TY (Rs .) L CEN INTE VA TRA UNIO GRAT LU L N ED E TAX TER TAX RITO SEKS C CEN INTE TRA UNIO GRAT L N ED TAX TER TAX CESS RITO RY TAX 1 2 3 4 5 6 7 8 9 10 11 12 13 RY TAX 2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB- SECTION (1) OF SECTION 129 RATE OF TAX PENALTY AMOUNT TO DESC RIPTI UNO SL ON OF GOO DS HSNCODE TA STAT E TAX STAT E TAX N | QUA NTI TY L CEN VA TRA UNIO GRAT LU L N ED E TAX TER TAX INTE SEKS C CEN INTE E TRA UNIO GRAT L N ED TAX TER TAX SEES C Ꭰ(Rs RITO RITO TAX TAX 1 2 3 4 5 6 7 8 9 10 11 12 13 Page 22 of 33 3) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUB-SECTION (1) OF SECTION 129 DESC RIPTI SL ON .N OF GOO DS HSNCODE AMOUNT OF TAX PENALTY AMOUNT TO STAT E STAT TA TAX E TAX 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....
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....ted under the provisions of subsection (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 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 read with sub- section (3) of section 68 of the Central Goods and Services Tax Act on following discrepancies were noticed. (i) (ii) (iii) (date) and the 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 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 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 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 Central....
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....CEN INTE O QUA LU TRA UNIO GRAT NTI TY E L (Rs TAX .) 1 RY TAX TER TAX RITO RY TAX ‛à¼à¼´à¼à½Ÿà¼ 4à¼5་ 6〠7〠8 「9〠10 | 11 12 N ED TER TAX S TAX RITO CEKS CEN INTE TRA UNIO GRAT L N ED SEKS C 13 3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS FINE AMOUNT STATE TOT AL TAX/ UNION SL. DESCRIP HSN TION OF NO GOODS VAL CENTR CO QUANT UE AL DE ITY (Rs.) TAX TERRIT ORY TAX INTEGRA CE 1 2 3 4 5 6 7 EDTAX S 4) CALCULATION OF FINE IN LIEU OF CONFISCATION OF CONVEYANCE RATE OF TAX STAT FINE AMOUNT STAT DESC RIPTI ON SL OF .N GOO ESNCODES E TO TAX TA L VA QUA UNIO N LU CEN TER E TRA RITO NTI (Rs L RY E TAX UNIO N INTE C CEN TER INTE GRAT E TRA RITO GRAT ED S L RY ED 1 DS 3 TY 3 TAX TAX TAX 5 TAX TAX TAX Page 2 of 33 CESS 13 To, Shri 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 Central Goods and Services Tax Act or the Integrated Goods and Se....
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....tion 68 of the Central Goods and Services Tax Act, 2017 read with the relevant provisions of the State/ Union Territory 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 Central Goods and Services Tax Act 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 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 Central Goods and Services Tax Act, specifying the tax and penalty payable. 4. Subsequently, after observing the principles of natural justice, an order....