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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 ..... 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 Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the KGST 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 KGST 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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 three working 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M 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 KGST Act. The finalisation of the proceedings under section 129 of the KGST Act shall be taken up on priority basis 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 KGST Act. (k) In case the proposed tax and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll 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 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 KGST 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 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Before me (Owner/Driver/Person in charge) Signature Designation GOVERNMENT OF KARNATAKA Department of Commercial Taxes FORM GST MOV-02 ORDER FOR PHYSICAL VERIFICATION / INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS The goods conveyance bearing No. / / / carrying ____________________ goods was intercepted by the undersigned ____________(Designation of the officer), on / / at AM/PM at________________________________(Place). The owner/driver/person-in- charge of the goods conveyance has: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -- 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: GOVERNMENT OF KARNATAKA Department of Commercial Taxes FORM GST MOV-04 PHYSICAL VERIFICATION REPORT Ref: FORM GST MOV-02 No.__________ Dated The physical verification of the goods conveyance bearing No.__________has been conducted in the presence of Shri__________________ owner / person in charge of the goods vehicle. The details of the physical verification are as under:- PHYSICAL VERIFICATION REPORT Date of Physical Verification Goods Conveyance number Name of the Transporter Sl.No. Transport Document/ LR No. Date Tendered Invoice/ Documents No. Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to the tax and penalty proposed. or 3. The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on _______________ and after inspection and following the due process, an order of confiscation of goods and conveyance was issued in FORM GST MOV-11 and served on the owner/person in charge of the conveyance 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. In view of the above, the goods and conveyance are hereby released on _______________ at ____ AM/PM in good condition. 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 KARNATAKA Department of Commercial Taxes FORM GST MOV-06 ORDER OF DETENTION UNDER SECTION 129 (1) OF THE STATE GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Signature Designation of the Proper Officer To, Shri__________________________ Driver/Person in charge Vehicle/Conveyance No: Address: GOVERNMENT OF KARNATAKA Department of Commercial Taxes FORM GST MOV- 07 NOTICE UNDER SECTION 129 (3) OF THE STATE 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._______ 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 were inspected under the provisions of sub-section (3) of section 68 of the State Goods and Services Tax Act, 2017 read with subsection (3) of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl.no Description of goods HSN code Quantity Total value (Rs.) State tax State tax/ Union territory tax Integrated tax Cess State tax State tax/ Union territory tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 2] CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUBSECTION (1) OF SECTION 129 RATE OF TAX PENALTY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Goods and Services Tax Act, 2017 State/Union Territory Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation 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 KARNATAKA Department of Commercial Taxes 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 10. Order passed by 11. Date of Service of Order 12. Demand as per Order Act Tax Interest Penalty Fine/Other charges Demand No. KGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 State 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 (1) of section 129 of the State 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 State 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 State Goods and Services Tax Act, 2017 provides for the release of goods and conveyance detained on the payment of tax and penalty as under: (i) the applicable tax and penalty equal to one hundred per cent of the tax payable on such goods, where the owner of the goods comes forward to pay such tax and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 3) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUB-SECTION (1) OF SECTION 129 AMOUNT OF TAX PENALTY AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) STATE TAX ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnation of the Proper Officer To, Shri__________________________ Driver/Person in charge Vehicle/Conveyance No: Address: GOVERNMENT OF KARNATAKA Department of Commercial Taxes FORM GST MOV -10 NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF PENALTY UNDER SECTION 130 OF THE STATE GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 The conveyance bearing No._______ was intercepted by _____________ (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 subsection (3) of section 68 of the State 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RATE OF TAX TAX AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS STATE TAX STATE TAX/ UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF PENALTY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ON OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 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 goods in question and the conveyance used to transport such goods shall not be confiscated under the provisions of section 130 of the State Goods and Services Tax Act or the Integrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SGST/UTGST Act IGST Act Cess Total On the Conveyance Act Tax Interest Penalty Fine/Other charges Demand No. KGST Act STATE TAX/UTGST Act IGST Act Cess Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of section 129 of the State Goods and Services Tax Act 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 State 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 State 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 goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF PENALTY ..... X X X X Extracts X X X X X X X X Extracts X X X X
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