Notice 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, 2017
GST MOV – 07
GST
GOVERNMENT OF INDIA
FORM GST MOV- 07
NOTICE 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, 2017
The conveyance bearing No._______ was intercepted by _____________ (Name and Designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on ______ (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 sec
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of goods and conveyance detained on the payment of tax and penalty as under:
(i) the applicable tax and penalty equal to one hundred per cent of the tax payable on such goods, where the owner of the goods comes forward to pay such tax and penalty.
(ii) the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon under the Central Goods and Services Tax Act, 2017 and State/UT Goods and Services Tax Act calculated separately or the applicable tax and penalty equal to the value of the goods reduced by the tax amount paid thereon under the Integrated Goods and Services Tax Act, where the owner of the goods does not come forward to pay such tax and penalty.
5. Clause (c) of sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods upon furnishing of a security equivalent to the amount payable under clause (a) or clause (b) of the said sub-section, as indicated supra at (i
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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 TAX
CESS
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
1
2
3
4
5
6
7
8
9
10
11
12
13
7. You are hereby directed to show cause, within seven days from the receipt of this notice, as to why the proposed tax and penalty mentioned supra should not be payable by you, failing which, further proceedings under the provisions of the Central Goods and Services Tax Act, 2017 State/Union Territory Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017 and the Goods and
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