9911796707
TMI BlogProcedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyancesX X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 (1) 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed 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 report in Part A of FORM GST EWB-03 and upload the same on the common portal. (e) Within a period of 1 [ 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 1 [ three days ] and a copy of the order of extension shall be served on the person in charge of the conveya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (1) 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 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 CGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... _____________________(Vehicle Number) made before the _________ (Designation of the proper officer) on DD/MM/YYYY at_________AM/PM at________________(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 DL NO: RTO Conveyance Registration No. Engine No. Chassis No. Proof of Identity ADDRESS Phone: Email, If any 2.Details of the transporter: NAME ADDRESS Phone: Email 3 I am the person-in-charge of the goods conveyance number / / / 4 I am transporting the goods from To 5 I have a) not produced any documents relating to the goods under transportation b) produced the documents, recorded in the Annexure, relating to the goods under transportation, which I have duly certified and signed as correct. I hereby further declare that, except the documents mentioned in the Annexure to this statement which have been tendered to you, there are no other documents with me or in the conveyance relating to the goods in movement. The fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the goods in question. Proper officer To, Sri. Owner/Driver/Person-in-charge Conveyance No: / / / GOVERNMENT OF INDIA FORM GST MOV-03 ORDER OF EXTENTION OF TIME FOR INSPECTION BEYONF THREE WORKING DAYS Order No. The conveyance bearing No.__________________ was intercepted by ____________________ (Designation of the officer) on ____________________ (date time) at _______________________ (Place) and the same was directed to be stationed at ____________ (place) for inspection by serving an Order in FORM GST MOV-02 on the person in charge of the conveyance. Now, the proper officer has requested for extension of time for conducting the inspection of the goods and conveyance for the following reasons: ---------------------------- ---------------------------- The request of the proper officer has been examined and the same is found to be reasonable. The time period for conduct of inspection is hereby extended for a further period of ________ days. The proper officer is hereby directed to serve a copy of this order on the person in charge of the conveyance. JOINT/ADDL. COMMISSIONER Place: Date: FORM GST MOV-04 PHYSICAL VERIFICATION REPORT Ref: FORM GST MOV-02 No.__________ Dated The phys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veyance 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. 2 [ In view of the above, the goods and conveyance(s) are hereby released on (DD/MM/YYYY) at ____ AM/PM. ] Signature Designation of the Proper Officer, ACKNOWLEDGEMENT : I hereby duly declare that I have received a copy of the above order. Signature of the Owner / Person-in-charge * Strike through whichever is not applicable GOVERNMENT OF INDIA FORM GST MOV-06 ORDER OF DETENTION UNDER SECTION 129 (1) 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 goods conveyance bearing No. ______________ was intercepted and inspected by the undersigned on _________________at _________ (place and time) AM/PM. At the time of interception, the owner/ driver/ person in charge of the goods/ conveyance is Shri___________ the owner/ driver/ person in charge of the goods conveyance Shri___________ has not tendered any documents for the goods in movement Prima facie, the documents tendered are found to be def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices 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. (i) (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 Act, 2017 read with subsection (3) of section 68 of the Central Goods and Services Tax Act, 2017 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). 4. Sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods and conveyance detained on the payment of tax and penalty as u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pensation 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. Signature Name and Designation of the Proper Officer To, Sri.__________________________ Driver/Person in charge Vehicle/Conveyance No: Address: GOVERNMENT OF INDIA FORM GST MOV -08 BOND FOR PROVISIONAL RELEASE OF GOODS AND CONVEYANCE I/We.................S/D/W of....................hereinafter called obligor(s) am/are held and firmly bound to the President of India (hereinafter called the President ) and/or the Governor of .(State) (hereinafter called the Governor ) for the sum of...........................rupees to be paid to the President / Governor for which payment will and truly be made. I jointly and severally bind myself and my heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; dated this...................day of.................... WHEREAS, in accordance with the provisions of sub-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iption 3. Engine No. 4. Chassis No. 5. ORDER ENCLOSED (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 intercepted by _____________ (name and designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____ (date). 2. The goods in movement was 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 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. (i) (ii) (iii) 3. In view of the above, the goods and the conveyance used for the movement of goods were detained unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29 AMOUNT OF TAX PENALTY AMOUNT SL.NO. DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 6. Incorporating the above points, a notice in FORM GST MOV-07 was issued and duly served on the person in charge of the conveyance, providing him an opportunity to show cause against the demand of tax and penalty as applicable and make payment of the same and to get the goods and conveyance released. 7. In response to the said notice, (i) the owner of the goods/ person in charge of the conveyance has come forward and made the payment of tax and penalty as proposed. In view of this, the applicable tax and penalty proposed are hereby confirmed. (ii) the owner of the goods/ person in charge of the conveyance has neither made the payment of tax and penalty proposed nor has he filed any objections to the notice issued in FORM GST MOV-07 and hence, the proposed tax and penalty are confirmed. (iii) the owner of the goods/ person in charge of the conveyance has filed objections as under: a. .. b. .. c. 8. The objections filed by him were perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yance 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, 2017, specifying the tax and penalty payable in respect of the goods in question. 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. 5. In view of this, the undersigned proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Central Goods and Services Tax Act, 2017 read with State Goods and Services Tax Act / section 21 of the Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Tax Act, 2017/Goods and Services Tax (Compensation to States) Act, 2017. In addition, you are liable to pay the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and on merits. Signature Name and Designation of the Proper Officer To, Shri__________________________ Driver/Person in charge Vehicle/Conveyance no: Address: GOVERNMENT OF INDIA FORM GST MOV -11 ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF TAX, FINE AND PENALTY Order No. Order Date: 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 charge of the conveyance 5. 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 of Confiscation 10. Order passed by 11. Date of Service of Order 12. Demand as per Confiscation Order On the Goods Act Tax Interest Penalty Fine/Other charges Demand No. CGST Act SGST/UTGST Act IGST Act Cess Total On the Conveyance Act Tax Interest Penalty Fine/Other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 said notice, the tax, penalty and other charges payable in respect of such goods and the conveyance were also demanded. OR As the goods were transported without any valid documents, it was presumed that the goods were transported for the purposes of evading the taxes. Hence, it was proposed to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Central Goods and Services Tax Act, 2017 read with State Goods and Services Tax Act / Section 21 of the UT Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to States) Act, 2017 by issue of a notice in FORM GST MOV-10. In the said notice, the tax, penalty and other charges payable in respect of such goods and the conveyance were also demanded. 5. The person in charge has not filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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