AI Drafter 
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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....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 Nagaland Goods and Services Tax Rules, 2017 (hereinafter referred to as the "NGST 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 NGST 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 notified by the Commissioner. 1.2 Section 129 of the NGST Act provides for detention, seizure and release of goods and conveyances in transit while section 130 of the NGST Act provid....
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..... 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 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 verification/inspection of the conveyance and the goods in movement, the proper officer shall prepare a repo....
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....arantee equal to the amount payable under clause (a) or clause (b) of sub-section (1) of section 129 of the NGST Act. The finalisation of the proceedings under section 129 of the NGST 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 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 NGST Act. k) In case the proposed tax and penalty are not paid within seven days from the date of ....
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....er 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 NGST 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, pena....
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....rrently, any action initiated by the State tax officers is not being intimated to the central tax officers and vice-versa, doubts have been raised as to the procedure to be followed in such situations. 3.1 In this regard, it is clarified that the hard copies of the notices/orders issued in the specified FORMS by a tax authority may be shown as proof of initiation of action by a tax authority by the transporter/registered person to another tax authority as and when required. 3.2 Further, it is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder. Illustration: Where a conveyance carrying twenty-five consignments is intercepted and the person-in-charge of such conveyance produces valid e-way bills and/or other relevant documents in respect of twenty consignments, but is unable to produce the same with respect to the remaining five consignments, detention/confiscation can be made only with respect to the five consignments and the conveyance in respect of which the violation of the Act or the rules made thereunder has been establ....
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.... 9 10 "Before me" Signature Designation (Owner/Driver/Person in charge) GOVERNMENT OF NAGALAND FORM GST MOV-02 ORDER FOR PHYSICAL VERIFICATION / INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS The goods conveyance bearing No. was intercepted by the undersigned AM/PM at of the goods conveyance has: / carrying goods (Designation of the officer), on at (Place). The owner/driver/person-in-charge 1. failed to tender any document for the goods in movement, or 2. tendered the documents mentioned in the Annexure to FORM GST MOV-01 for verification. Upon verification of the documents tendered, the undersigned is of the opinion that the inspection of the goods under movement is required to be done in accordance with the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with State/UT Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 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 tr....
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....re true and correct. Signature Designation of the Proper Officer Signature of the Owner / Person in charge ACKNOWLEDGEMENT: I hereby duly declare that I have received a copy of the above report of physical verification. Signature of the Owner/Person in charge GOVERNMENT OF NAGALAND FORM GST MOV-05 RELEASE ORDER Ref: FORM GST MOV-02 NO. Dated 1. The goods conveyance bearing No. by me (name and designation) on carrying goods was inspected and on inspection, no discrepancy was noticed either in the documents or in the physical verification of goods. 2. The goods conveyance bearing No._ by me (name and designation) on was issued in FORM GST MOV-06 on or carrying goods was inspected and after inspection, an order of detention and a notice in FORM GST MOV- The owner or 07 was served on the person in charge of the conveyance on person in charge of the conveyance 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....
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....in movement, the details of which are as under- a) b) Goods not covered by valid documents, and the details are as under- b) Others (Specify) a) b) In view of the above discrepancies, the goods and conveyance are required to be detained for further proceedings. Hence, the goods and above conveyance are detained by the undersigned and the driver/person in charge of the conveyance is hereby directed to station the conveyance at (place) at his own risk and responsibility and not to part with any goods, till the issue of release order in FORM GST MOV-05. To, Shri Driver/Person in charge Vehicle/Conveyance No: Address: Signature Designation of the Proper Officer GOVERNMENT OF NAGALAND FORM GST MOV-07 NOTICE UNDER SECTION 129 (3) 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 conveyance bearing No. Designation of the proper officer) on was intercepted by (date) at (time) at (Name and (place). (date). The statement of the driver/person in charge of the vehicle was recorded on 2. The goods in movement were inspected unde....
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....of HSN Code Qua Total Cent State/ Integr Cess Centr ntity Value ral UT о goods (Rs.) Tax 1 2 3 4 5 6 Tax 7 ated Tax al Tax UT TAX AMOUNT State/ Integr Cess ated Tax Tax 8 9 10 11 12 13 Sl. 2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB- SECTION (1) OF SECTION 129 RATE OF TAX State/ Integr Cess Centr PENALTY AMOUNT State/ Integr Cess ntity Value ral UT ated al Tax UT ated Descrip HSN Qua Total Cent tion of Code 11 goods 3 4 (Rs.) Tax Tax Tax 9 10 11 12 13 3) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUB- SECTION (1) OF SECTION 129 SI. Descrip HSN Qua Total Cent RATE OF TAX State/ N 0 tion of Code ntity Value ral goods UT (Rs.) Tax Tax Integr Cess ated Tax Centr al Tax PENALTY AMOUNT State/Integr Cess UT ated Tax Tax 1 2 ã€ã€Œ 3 ་ 4〠5。「7ã€ã€‚「。 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 Go....
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....s from the amount of the bank guarantee or by endorsing his rights under the above- written bond or both; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Date Place Accepted by me this........ /Governor. (Signature of the Officer) Occupation Occupation ..(month).... ..............(year) .....day of. (designation of officer) for and on behalf of the President Document 2Order No. GOVERNMENT OF NAGALAND FORM GST MOV -09 ORDER OF DEMAND OF TAX AND PENALTY 1. Conveyance No. 2. Person in charge of the Conveyance 3. Address of the Person in charge of the Conveyance 4. 5. 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 Order Date Act Tax Interest....
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....Union Territory 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. 4.1. Clause (c) of sub-section (1) of section 129 of the Nagaland 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) and (ii) of para 4 above, in FORM GST MOV-08. 5. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF APPLICABLE TAX TAX AMOUNT State/ Integr Cess ated SI. N Descrip HSN tion of Code 0 goods Qua Total Cent ntity Value ral (Rs.) Tax RATE OF TAX State/ Integr Cess Centr UT Tax ated Tax al Tax UT Tax Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB- SECTION (1) OF SECTION 129 Sl. Descrip HSN Qua Total Cent N tion of Code ntity Value ral RATE OF TAX State/ Integr UT ated PENALTY AMOUNT Cess Centr State/Integr Cess al Tax UT ated 1 ....
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....atement of the (date). The conveyance bearing No. proper officer) on driver/person in charge of the vehicle was recorded on 2. The goods in movement was inspected 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 (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, 2017 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 d....
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....ated al Tax UT 9 goods 3 4 (RS.) Tax Tax Tax 9 10 Tax 12 13 3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS FINE AMOUNT State/UT Sl.No Description HSN of goods Code Quantity Total Value Central Tax Tax (Rs.) Integrated Cess Tax 4) CALCULATION OF FINE IN LIEU OF CONFISCATION OF CONVEYANCE N 0 Sl. Descrip HSN Qua Total tion of Code ntity Value goods Cent RATE OF TAX State/ Integr FINE AMOUNT Cess Centr State/ Integr Cess ral UT (Rs.) Tax Tax Tax ated Tax 123456789 10 11 12 13 ated al Tax UT Tax 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 Nagaland 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 hear....
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....ate/ 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 Nagaland Goods and Services Tax Act, specifying the tax and penalty payable. 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. 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 s....