9911796707
TMI BlogNOTICE UNDER SECTION 129 (3) 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, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... _ (date). 2. The goods in movement were 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, 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 G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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.) Central tax State tax/ Union territory tax Integrated tax Cess Central tax State tax/Union territory tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.) CENTRAL TAX STATE TAX/ UNION TERRITORY TAX INTEGRATED T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
