9911796707
TMI BlogGST -Circular - CommunicationX X X X Extracts X X X X X X X X Extracts X X X X ..... d confiscation of such goods and conveyances 2018-GST dated 13.04.2018. The gist of the Circular is highlighted hereunder: 2. Section 68 of the Central Goods and Services Tax Act, 2017, (hereinafter referred to as CGST Act ), Rule 138 to 138D of the CGST Rules, 2017 and Sectioni29 and 130 of the CGST Act, 2017 provide i) for carrying document viz e-way bill generated before commencement of the movement of the consignment ii) interception by the proper officer at any place to verify the documents and for inspection of the goods iii) detention, seizure and release of goods and conveyances in transit iv) confiscation of goods or conveyances and imposition of penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 68 of the CGST Act, vide Circular No.3/3/2017 GST dated 05.07.2017. (d) Forms: The prescribed Forms are detailed hereunder:- (i) GST MOV-01: The proper officer shall record a statement of the person in charge of the conveyance in FORM GST MOV-01 where the person fails to produce any prescribed document. (ii) GST MOV-02: The proper officer shall issue an order for physical verification/inspection of the conveyance, goods and documents in FORM GST MOV-02. (iii) GST EWB-03 : The proper officer shall, within twenty four hours of the 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. (iv) GST MOV-03 : Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of the goods and conveyance and imposition of penalty. Where the proper officer is of the opinion that such movement of goods is being effected to evade payment of tax, he may directly invoke section 130 of the CGST Act by issuing a notice proposing to confiscate the goods and conveyance in Form GST MOV-10. Where the conveyance is used for carriage of goods or passengers for hire, the owner of the conveyance shall also be issued a notice under the third proviso to sub-section (2) of section 130 of the CGST Act, proposing to impose a fine equal to the tax payable on the goods being transported in lieu of confiscation of the conveyance. (xii) GST MOV-11: An Order of confiscation of goods and an order of conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Demand of any tax, penalty, fine or other charges shall be added in the electronic liability ledger of the person concerned. Where no electronic liability ledger is available in case of an unregistered person, a temporary ID shall be created by the proper officer on the common portal and the liability shall be created therein. He shall also credit the payments made towards such demands of tax penalty or fine and other charges by debiting the electronic cash ledger of the concerned person. (j) A summary of every of every order in Form GST MOV-09 and Form GST MOV-11 shall be uploaded electronically in Form GST-DRC-07 on the common portal. 4. This Trade Notice is being issued so as to sensitise the trad ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
