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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 conveyances.X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (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 (officer to whom powers in this behalf are delegated by the Notification cited at Ref. (2) and (3) above) 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 Rajasthan Goods and Services Tax Rules, 2017 (hereinafter referred to as the RGST 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 said rules prescribes that the person incharge 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 embe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) 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 RGST Rules shall be the officer who has been assigned the functions under sub-section (3) of section 68 of the RGST Act vide Order No. F.16(21)Tax/Juris(GST)/CCT/2017/3170 dated 1 st July 2017. (e) Where the person-in-charge of the conveyance fails to produce any prescribed 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. (f) Within a period of three working days from the date of issue of the order in FORM GST MOV-02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the RGST Act. (j) Where the owner of the goods, or the person authorized by him, or any person other than the owner of the goods comes forward to get the goods and the conveyance released by furnishing a security under clause (c) of sub-section (1) of section 129 of the RGST Act, the goods and the conveyance shall be released, by 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 RGST Act. The finalisation of the proceedings under section 129 of the RGST 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. (k) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 RGST Act. Once an order of confiscation of goods is passed in FORM GST MOV-11 , the order in FORM GST MOV-09 passed earlier with respect to the said goods shall be withdrawn. (p) 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 fine 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 orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aware the officers as well as trade and industry in this regard. 5. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the undersigned, at an early date. (Alok Gupta) Commissioner State Tax, Rajasthan, Jaipur. GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT FORM GST MOV-01 STATEMENT OF THE OWNER / DRIVER/ PERSON IN CHARGE OF THE GOODS AND CONVEYANCE Statement of Sri______________________ S/o______________ age _______years, residing at ____________________owner / driver / person- in- charge of the goods and conveyance bearing No. _____________________(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 F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INVOICE/BOS/DC DATE CONSIGNOR CONSIGNEE COMMODITY VALUE EWB BILL NO, IF ANY 1 2 3 4 5 6 7 8 9 10 Before me (Owner/Driver/Person in charge) Signature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 COMMISSIONER STATE TAX Place: Date: GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT FORM GST MOV-04 PHYSICAL VERIFICATION REPORT Ref: FORM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing No._______________ carrying goods was inspected by me (name and designation) on _______________ and after inspection, an order of detention was issued in FORM GST MOV-06 on _______________ and a notice in FORM GST MOV-07 was served on the person in charge of the conveyance on _______________. The owner or 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 equivalent 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 conveyan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) --------- Mismatch between E-Way bill and goods in movement, the details of which are as under- a) --------- b) --------- c) --------- Goods not covered by valid documents, and the details are as under- a) --------- b) --------- c) --------- Others (Specify) a) --------- b) --------- c) --------- 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. Signature Designation of the Proper Officer To, Shri__________________________ Driver/Person in charge Vehicle/Conveyance No: Address: GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT FORM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the owner of the goods does not come forward to pay such tax and penalty. 5. Clause (c) of sub-section (1) of section 129 of the Rajasthan 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. 6. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF APPLICABLE TAX 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 proposed tax and penalty mentioned supra should not be payable by you, failing which, further proceedings under the provisions of the Rajasthan Goods and Services Tax Act, 2017 Central 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 app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gor(s). Signature(s) of obligor(s). Date : Place : Witnesses (1) Name and Address Occupation (2) Name and Address Date Occupation Place Accepted by me this.............................day of .........................(month)................. ..(year) .. (designation of officer) for and on behalf of the President /Governor. (Signature of the Officer) GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT FORM GST MOV -09 ORDER OF DEMAND OF TAX 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER UNDER SECTION 129 (3) OF THE RAJASTHAN GOODS AND SERVICES TAX ACT, 2017 READ WITH RELEVANT PROVISIONS OF THE CENTRAL 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 Rajasthan Goods and Services Tax Act, 2017 read with sub section (3) of section 68 of the Central 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 (1) of section 129 of the Rajasthan Goods and Services Tax Act, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 7 8 9 10 11 12 13 2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB-SECTION (1) OF SECTION 129 RATE OF TAX PENALTY 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 perused and found acceptable/ not acceptable for the following reasons: SPEAKING ORDER Text 9. In view of the above, the applicable tax and penalty are hereby calculated/recalculated as under: RECALCULATION PART 10. You are hereby directed to make the payment forthwith/not later than seven days from the date of the issue of the order of detention in FORM GST MOV-06 , failing which action under section 130 of the Rajasthan Goods and Services Tax Act, 2017 and section 130 of the Central Goods and Services Tax Act, 2017 or section 20 of the Integrated Goods and Services Act shall be initiated. Signature Name and Designation of the Proper Officer To, Shri__________________________ Driver/Person in charge Vehicle/Conveyance No: Address: GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT FORM GST MOV -10 NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch goods under the provisions of section 130 of the Rajasthan Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Act, 2017 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 tax, penalty and other charges payable in respect of such goods and the conveyance. OR As the goods were transported without any valid documents, it is presumed that the goods were being transported for the purposes of evading the taxes. 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 Rajasthan Goods and Services Tax Act, 2017 read with the relevant provisions of the Central Goods and Services Tax, 2017 or the Integrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to States) Act, 2017. In addition, you are liable to pay the tax, penalty and other charges payable in respect of such goods and the conveyance. 6. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF TAX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS FINE AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTI TY TOTAL VALUE (Rs.) STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NT 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OF CONVEYANCE CONFISCATED Sl.No. Description Details 1 Conveyance Registration No. 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. ORDER ENCLOSED (Name and designation of Proper Officer) ORDER OF CONFISCATION UNDER SECTION 130 OF THE RAJASTHAN GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND 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 was inspected under the provisions of sub-section (3) of section 68 of the Rajasthan Goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 any objections/ the objections filed were found to be not acceptable for the reasons stated below: a) b) c) 6. In view of the above, the following goods and conveyance are confiscated by the undersigned by exercising the powers vested under section 130 of the Rajasthan Goods and Services Tax Act and under section 130 of the Central Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act which are listed as under: SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE(Rs.) 1 2 3 4 5 7. You are also informed that the above goods and conveyance shall be release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 10 11 12 13 3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS FINE AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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