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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 [ Section 129]X X X X Extracts X X X X X X X X Extracts X X X X ..... in exercise of the powers conferred under section 168 (1) of the CGST Act, hereby issues the following instructions: Who authorised to interception or inspection of conveyance or goods The jurisdictional Commissioner or an officer authorised by him for this purpose shall, by an order, designate an officer/officers as the proper officer/officers to conduct interception and inspection of conveyances and goods in the jurisdictional area specified in such order. The proper officer, empowered to intercept and inspect a conveyance , may intercept any conveyance for verification of documents and/or inspection of goods. On being intercepted, the person in charge of the conveyance shall produce the documents related to the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Time Limit to complete inspection and verification of proceeding The proper officer shall conclude the inspection proceedings within a period of three days from the date of issue of the order in FORM GST MOV-02, either by himself or through any other proper officer authorised in this behalf. Serve the order of extension for physical verification/inspection proceeding ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty payable. The said notice shall be served on the person in charge of the conveyance. Payment of penalty determined under section 129(1) Where the owner of the goods or any person authorized by him comes forward to make the payment of tax and penalty as applicable under clause (a) of sub-section (1) of section 129 of the CGST Act. where the owner of the goods does not come forward to make the payment of tax and penalty as applicable under clause (b) of sub-section (1) of the section 129 , Issue of release order after payment of penalty The order in FORM GST MOV-09 shall be uploaded on the common portal and the demand accruing from the proceedings shall be added in the electronic liability regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Manner of payment of demand 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. The electronic liability 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 ..... in FORM GST DRC-07 for every consignment. A record of all such consignments where proceedings under section 129 of the CGST Act have not been invoked in view of the situations listed above shall be sent by the proper officer to his controlling officer on a weekly basis . Circumstance in which confiscation of good proceeding initiate Tax and penalty not paid :- In case the proposed tax and penalty are not paid within fourteen days from the date of the issue of the order of detention in FORM GST MOV-06 , the action under section 130 of the CGST Act shall be initiated by serving a notice in FORM GST MOV-10 , proposing confiscation of the goods and conveyance and imposition of penalty. movement of goods is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfiscation is passed, the title of such goods shall stand transferred to the Central Government . Time limit for payment demand:- In the order of confiscation of goods a suitable time not exceeding three months shall be offered to make the payment of tax, penalty and fine imposed in lieu of confiscation and get the goods released. Manner of payment:- 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 CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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