GST 2016 txation

Procedure and Forms for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of goods and conveyances

CBEC today issued procedure for inspection of goods in movement its detention, release and confiscation of Goods under Section 129 of CGST Act. It also specified the different forms GST Mov-01 to GST mov-11:

ü An order of confiscation of good- FORM GST MOV-11 (refer attachment for draft)

ü Notice proposing to confiscate the goods and conveyance- FORM GST MOV-10 (refer attachment for draft)

ü an order demanding the applicable tax and penalty- FORM GST MOV-09 (refer attachment for draft)

ü notice under sub-section (3) of section 129 of the CGST Act, specifying the tax and penalty payable- FORM GST MOV-07(refer attachment for draft)

ü order of detention U/S 129 of CGST ACT – FORM GST MOV-06 (refer attachment for draft)

ü order to release the goods and conveyance /Goods release order – FORM GST MOV-05

ü Report On completion of the physical verification/inspection of the conveyance- FORM GST MOV-04

ü final report of the inspection in Part B – FORM GST EWB-03 (within three days of such physical verification/inspection.)

ü STATEMENT OF THE OWNER / DRIVER/ PERSON IN CHARGE OF THE GOODS AND CONVEYANCE- FORM GST MOV-01 (refer attachment for draft)

ü ORDER FOR PHYSICAL VERIFICATION / INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS- FORM GST MOV-02 (refer attachment for draft)

ü ORDER OF EXTENTION OF TIME FOR INSPECTION BEYONF THREE WORKING DAYS – FORM GST MOV-03(refer attachment for draft)

ü furnished a bond/security for release of goods/ conveyance FORM GST MOV-08

Circular No. 41/15/2018-GST : 13th April 2018

Subject: Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances

Sub-section (1) of section 68 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) stipulates that the person in charge of a conveyance carrying any consignment of goods of value exceeding a specified amount shall carry with him the documents and devices prescribed in this behalf. Sub-section (2) of the said section states that the details of documents required to be carried by the person in charge of the conveyance shall be validated in such manner as may be prescribed. Sub-section (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 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.

Please refer attachment for the details:

Circular_No.41-15-2018-GST.pdf

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