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TMI BlogTime limit to upload Form GST MOV-09 on GST portalX X X X Extracts X X X X X X X X Extracts X X X X ..... Time limit to upload Form GST MOV-09 on GST portal X X X X Extracts X X X X X X X X Extracts X X X X ..... on (1) of section 129 of the CGST Act, or 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 said section, the proper officer shall, after the amount of tax and penalty has been paid in accordance with the provisions of the CGST Act and the CGST Rules, release the goods and conveyance by an order in FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M GST MOV-05. Further, 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 register and the payment made shall be credited to such electronic liability register by debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 49 of the CGST Act." Even in Point no (v) A summary 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. Is there any time limit to upload the MOV-09 on Common GST Portal? Is there any time limit to create the liability on GST Portal and adjust the cash or credit balance on GST Portal? In there any time limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to upload details of every order in MOV-09 and MOV-11 in DRC-07 on the Common Portal? Thanks and Regards Reply By Sadanand Bulbule: The Reply: Dear quersit Section 129[3] reads as under: (3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1). In view of this provision. the penalty order in FORM MOV-09 shall be uploaded instantly. That is the reason the CBIC Circular No. 41/15/2018-GST dated 13/04/2018 has not prescribed any time frame to do so. This does not mean that, the officer can do it at his own swe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et time. It has to be instantly.
On a practical note, such orders are seldom uploaded instantly.
Reply By Sadanand Bulbule:
The Reply:
Many a times, "collection" of penalty is much before its " levy" in hurry to release the detained conveyance. X X X X Extracts X X X X X X X X Extracts X X X X
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