Kerala State Goods & Services Tax Act, 2017 – Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017- instructions issued

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.... Ph: 04712785230, e-mail: [email protected] File No. CT/7372/2022-C9 date : 10-11-2022 Circular No. 10/2022 Sub : Kerala State Goods & Services Tax Act, 2017 - Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017-  instructions issued - reg: Ref: 1. Circular No. 41/15/2018-GST dated 13.04.2018 of CBIC 2. Judgement dated 20/....

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....hereunder. II). The notice in Section 129(3) is provided for under FORM GST MOV-07 and the order is given in FORM GST MOV-09. The order in FORM GST MOV-09 raises a demand for penalty, and this demand is reflected as FORM GST DRC-07. The issuance of statutory MOV forms for the detention and release of goods in transit is a fully online process. During the night hours and in situations owing to t....

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....n by him or proceedings said to be concluded against him. The party may have made the entire payment of tax and penalty, under the exigencies of a particular case. This payment may be one made under protest, under urgent circumstances, and since it is voluntary in nature, that is even before the raising of a demand in FORM GST MOV-09, it can only be paid under FORM GST DRC-03. However, the fact th....

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....017 the Appellate Authority shall issue a summary of the order in FORM GST APL-04 indicating the final amount of demand confirmed. As per the Standard Operating Procedure (SOP) for M2 back office module, FORM GST APL-04 can only be issued against an Application Reference Number (ARN) which is generated at the time of electronic filing of an application for appeal in FORM GST APL-01 on the common p....