GST -Circular - Communication

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....3.04.2018. The gist of the Circular is highlighted hereunder: 2. Section 68 of the Central Goods and Services Tax Act, 2017, (hereinafter referred to as "CGST Act"), Rule 138 to 138D of the CGST Rules, 2017 and Sectioni29 and 130 of the CGST Act, 2017 provide i) for carrying document viz e-way bill generated before commencement of the movement of the consignment ii) interception by the proper officer at any place to verify the documents and for inspection of the goods iii) detention, seizure and release of goods and conveyances in transit iv) confiscation of goods or conveyances and imposition of penalty. 3. The following instruction as issued regarding the procedure to be followed in case of interc....

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....e detailed hereunder:- (i) GST MOV-01: The proper officer shall record a statement of the person in charge of the conveyance in FORM GST MOV-01 where the person fails to produce any prescribed document. (ii) GST MOV-02: The proper officer shall issue an order for physical verification/inspection of the conveyance, goods and documents in FORM GST MOV-02. (iii) GST EWB-03 : The proper officer shall, within twenty four hours of the 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. (iv) GST MOV-03 : Written permission in Form GST MOV-03 from the Commissioner or an officer authorised by him for extension of time beyond three working days for co....

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....of tax, he may directly invoke section 130 of the CGST Act by issuing a notice proposing to confiscate the goods and conveyance in Form GST MOV-10. Where the conveyance is used for carriage of goods or passengers for hire, the owner of the conveyance shall also be issued a notice under the third 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. (xii) GST MOV-11: An Order of confiscation of goods and an order of confiscation of conveyance in Form GST MOV-11 shall be passed by the proper officer. The order in Form GST - MOV -11 shall be uploaded on the common and once an order of confiscation of goods....