Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances [ Section 129]

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....er. • The proper officer, empowered to intercept and inspect a conveyance, may intercept any conveyance for verification of documents and/or inspection of goods. On being intercepted, the person in charge of the conveyance shall produce the documents related to the goods and the conveyance. Produce the relevant document for verification  • The proper officer shall verify such documents and where, prima facie, no discrepancies are found, the conveyance shall be allowed to move further. • An e-way bill number may be available with the person in charge of the conveyance or in the form of a printout, sms or it may be written on an invoice. All these forms of having an e-way bill are valid. Wherever a facility exists to verify the e-way bill electronically, the same shall be so verified, either by logging on to http://mis.ewaybillgst.gov.in or the Mobile App or through SMS by sending EWBVER to the mobile number 77382 99899 (For e.g. EWBVER 120100231897). • For the purposes of verification of the e-way bill, interception and inspection of the conveyance and/or goods, the proper officer under rule 138B of the CGST ....

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....sue order of release:-  Where no discrepancies are found after the inspection of the goods and conveyance, the proper officer shall issue forthwith a release order in FORM GST MOV-05 and allow the conveyance to move further. • Issue of order of detention:- Where the proper officer is of the opinion that the goods and conveyance need to be detained under section 129 of the CGST Act, he shall issue an order of detention in FORM GST MOV-06 and a notice in FORM GST MOV-07 in accordance with the provisions of section 129(3) of the CGST Act, specifying the tax and penalty payable. The said notice shall be served on the person in charge of the conveyance. Payment of penalty determined under section 129(1) • Where the owner of the goods or any person authorized by him comes forward to make the payment of tax and penalty as applicable under section 129(1)(a) of the CGST Act.  • where the owner of the goods does not come forward to make the payment of tax and penalty as applicable under section 129(1)(b), Issue of release order after payment of penalty • The order in FORM GST....

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....rned person in accordance with the provisions of section 49 of the CGST Act. Mandatorily initiate proceedings under section 129 • In case a consignment of goods is accompanied by an invoice or any other specified document and not an e-way bill, proceedings under section 129 of the CGST Act may be initiated. Circumstance in which proceedings under section 129 not initiate • In case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the CGST Act may not be initiated, inter alia, in the following situations: • Spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct; • Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill; • Error in the address of the consignee to the extent that the locality and other details of the consignee ar....

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....scation of goods or conveyance, or for imposition of penalty, shall be issued without giving the person an opportunity of being heard. procedure of issuing the order of confiscation of goods • Passing the order:- An order of confiscation of goods shall be passed in FORM GST MOV-11, after taking into consideration the objections filed by the person in charge of the goods (owner or his representative), and the same shall be served on the person concerned. • Transfer the title of goods:- Once the order of confiscation is passed, the title of such goods shall stand transferred to the Central Government. • Time limit for payment demand:- In the order of confiscation of goods a suitable time not exceeding three months shall be offered to make the payment of tax, penalty and fine imposed in lieu of confiscation and get the goods released. • Manner of payment:- 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....