Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances
41/15/2018-GST Dated:- 13-4-2018 CGST – Circulars
GST
Circular No. 41/15/2018-GST
CBEC-20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
****
New Delhi, Dated the 13th April, 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Reg.
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 st
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or delivery challan, as the case may be; and in case of transportation of goods by road, he shall also carry a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.
1.2 Section 129 of the CGST Act provides for detention, seizure and release of goods and conveyances in transit while section 130 of the CGST Act provides for the confiscation of goods or conveyances and imposition of penalty.
2. In this regard, various references have been received regarding the procedure to be followed in case of interception of conveyances for inspection of goods in movement and detention, seizure and release and confiscation of such goods and conveyances. In order to ensure uniformity in the implementation of the provisions of the CGST Act across all the field formations, the Board, in exercise of the powers conferred under section 168
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acility exists to verify the e-way bill electronically, the same shall be so verified, either by logging on to http://mis.ewaybillgst.gov.in or the Mobile App or through SMS by sending EWBVER to the mobile number 77382 99899 (For e.g. EWBVER 120100231897).
(c) For the purposes of verification of the e-way bill, interception and inspection of the conveyance and/or goods, the proper officer under rule 138B of the CGST Rules shall be the officer who has been assigned the functions under sub-section (3) of section 68 of the CGST Act vide Circular No. 3/3/2017 – GST, dated 05.07.2017.
(d) Where the person in charge of the conveyance fails to produce any prescribed document or where the proper officer intends to undertake an inspection, he shall record a statement of the person in charge of the conveyance in FORM GST MOV-01. In addition, the proper officer shall issue an order for physical verification/inspection of the conveyance, goods and documents in FORM GST MOV-02, requiring the pers
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a report of such physical verification in FORM GST MOV-04 and serve a copy of the said report to the person in charge of the goods and conveyance. The proper officer shall also record, on the common portal, the final report of the inspection in Part B of FORM GST EWB-03 within three days of such physical verification/inspection.
(g) Where no discrepancies are found after the inspection of the goods and conveyance, the proper officer shall issue forthwith a release order in FORM GST MOV-05 and allow the conveyance to move further. Where the proper officer is of the opinion that the goods and conveyance need to be detained under section 129 of the CGST Act, he shall issue an order of detention in FORM GST MOV-06 and a notice in FORM GST MOV-07 in accordance with the provisions of sub-section (3) of section 129 of the CGST Act, specifying the tax and penalty payable. The said notice shall be served on the person in charge of the conveyance.
(h) Where the owner of the goods or any perso
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by him, or any person other than the owner of the goods comes forward to get the goods and the conveyance released by furnishing a security under clause (c) of sub-section (1) of section 129 of the CGST Act, the goods and the conveyance shall be released, by an order in FORM GST MOV-05, after obtaining a bond in FORM GST MOV-08 along with a security in the form of bank guarantee equal to the amount payable under clause (a) or clause (b) of sub-section (1) of section 129 of the CGST Act. The finalisation of the proceedings under section 129 of the CGST Act shall be taken up on priority by the officer concerned and the security provided may be adjusted against the demand arising from such proceedings.
(j) Where any objections are filed against the proposed amount of tax and penalty 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
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confiscate the goods and conveyance in FORM GST MOV-10. In the said notice, the quantum of tax and penalty leviable under section 130 of the CGST Act read with section 122 of the CGST Act, and the fine in lieu of confiscation leviable under sub-section (2) of section 130 of the CGST Act shall be specified. Where the conveyance is used for the 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.
(m) No order for confiscation of goods or conveyance, or for imposition of penalty, shall be issued without giving the person an opportunity of being heard.
(n) An order of confiscation of goods shall be passed in FORM GST MOV-11, after taking into consideration the objections filed by the person in charge of the goods (owner or his representative),
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ng into consideration the objections filed by the person in charge of the conveyance and the same shall be served on the person concerned. Once the order of confiscation is passed, the title of such conveyance shall stand transferred to the Central Government. In the order passed above, a suitable time not exceeding three months shall be offered to make the payment of penalty and fines imposed in lieu of confiscation and get the conveyance released. 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 CGST Act.
(p) The order referred to in clauses (n) and (o) above may be passed as a common order in the said FORM GST MOV-11.
(q) In case neither the owner of the
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tax.
(t) The procedure narrated above shall be applicable mutatis mutandis for an order or proceeding under the IGST Act, 2017.
(u) 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.
(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.
3. The format of FORMS GST MOV-01 to GST MOV-11 are annexed to this Circular.
4. It is requested that suitable standing orders and trade notices may be issued to publicise the contents of this Circular.
5. Difficulties, if a
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Engine No.
Chassis No.
Proof of Identity
ADDRESS
Phone:
Email, If any
2.Details of the transporter:
NAME
ADDRESS
Phone:
Email
3
I am the person-in-charge of the goods conveyance number
/ / /
4
I am transporting the goods from
To
5
I have
a) not produced any documents relating to the goods under transportation
b) produced the documents, recorded in the Annexure, relating to the goods under transportation, which I have duly certified and signed as correct.
I hereby further declare that, except the documents mentioned in the Annexure to this statement which have been tendered to you, there are no other documents with me or in the conveyance relating to the goods in movement.
The facts recorded in this statement are as per the submissions made by me and the contents of the statement were explained to me once again in the __________________ (language) which is known to me and I declare that the information furnished in this statement is true and correct and I ha
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1 for verification.
Upon verification of the documents tendered, the undersigned is of the opinion that the inspection of the goods under movement is required to be done in accordance with the provisions of sub- section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with State/UT Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 for the following reasons.
The owner / driver / person-in charge of the conveyance has not tendered any documents for the goods in movement
Prima facie the documents tendered are found to be defective
The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification
E-Way bill not tendered for the goods in movement
Others (Specify)
Hence, you are hereby directed,-
(1) to station the conveyance carrying goods at__________________(place) at your own risk and responsibility,
(2) to allow and assist in physical verification and ins
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time period for conduct of inspection is hereby extended for a further period of ________ days.
The proper officer is hereby directed to serve a copy of this order on the person in charge of the conveyance.
JOINT/ADDL. COMMISSIONER
Place:
Date:
FORM GST MOV-04
PHYSICAL VERIFICATION REPORT
Ref: FORM GST MOV-02 No.__________ Dated
The physical verification of the goods conveyance bearing No.__________has been conducted in the presence of Shri__________________ owner / person in charge of the goods vehicle. The details of the physical verification are as under:-
PHYSICAL VERIFICATION REPORT
Date of Physical Verification
Goods Conveyance number
Name of the Transporter
Sl.No.
Transport Document/LR No. & Date
Tendered Invoice/Documents No. & Date
Description of goods as per invoice including HSN code
Description of goods in the conveyance
Quantity as per invoice
Quantity as per physical verification
Diff.
1
Date:
Date:
2
Date:
Date:
I hereby declare that the phy
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ST MOV-07 was served on the person in charge of the conveyance on
_______________. The owner or person in charge of the conveyance has-
a. come forward and made the payment of tax and penalty as proposed and proceedings is drawn in this regard.
b. made the payment of tax and penalty as demanded in the order in FORM GST MOV-09.
c. come forward and furnished a bond in FORM GST MOV-08 along with the bank guarantee for the amount equivalent to the tax and penalty proposed.
or
3. The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on _______________ and after inspection and following the due process, an order of confiscation of goods and conveyance was issued in FORM GST MOV-11 and served on the owner/person in charge of the conveyance on _______________. The owner/person-in-charge has come forward and made the payment of tax, penalty, fine in lieu of confiscation of goods and conveyance.
2[In view of the above, the goods and c
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to be defective
The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification
E-Way bill not tendered for the goods in movement
Others (Specify)
For the above said reasons, an order for physical verification / inspection of the conveyance, goods and documents was issued in FORM GST MOV-02 dated______________ and served on the owner/driver/person in charge of the conveyance. A physical verification and inspection of goods in movement was conducted on_______________by ______ (name and designation) in the presence of the owner/driver/person in charge of the conveyance Shri____________________________ and a report was drawn in FORM GST MOV-04. The following discrepancies were noticed.
Discrepancies noticed after physical verification of goods and conveyance
Mismatch between the goods in movement and documents tendered, the details of which are as under-
Mismatch between E-Way bill and goods in movement, the details of which
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_____________ (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 section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 on _______(date) and the following discrepancies were noticed.
(i)
(ii)
(iii)
3. In view of the above, the goods and the conveyance used for the movement of goods were detained under sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 and sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of
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he 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) and (ii) of para 4 above, in FORM GST MOV-08.
6. The calculation of proposed tax and penalty is as under:
1) CALCULATION OF APPLICABLE TAX
RATE OF TAX
TAX 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
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2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB-SECTION (1) OF SECTION 129
RATE OF TAX
PENALTY AMOUNT
SL
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he Goods and Services Tax (Compensation to States) Act, 2017 shall be initiated.
8. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
9. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and on merits.
Signature
Name and Designation of the Proper Officer
To,
Sri.__________________________
Driver/Person in charge
Vehicle/Conveyance No:
Address:
GOVERNMENT OF INDIA
FORM GST MOV -08
BOND FOR PROVISIONAL RELEASE OF GOODS AND CONVEYANCE
I/We……………..S/D/W of………………..hereinafter called "obligor(s)" am/are held and firmly bound to the President of India (hereinafter called "the President") and/or the Governor of ………….(State) (hereinafter called “the Governor”) for the sum of………………………rupees to be paid to the President / Go
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been furnished in favour of the President/ Governor; and
WHEREAS, I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act.
And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within seven days of the date of detention being made in writing by the said proper officer, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue:
AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the bank guarantee or by endorsing his rights under the above- written bond or both;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
Signature(s) of obligor(s).
Date :
Place :
Witnesses
(1) Name and Address
Occupation
(2) Name and Address
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ETAILS OF GOODS DETAINED
Sl.No.
Description of goods
HSN Code
Quantity
Value
DETAILS OF CONVEYANCE DETAINED
Sl.No.
Description
Details
1
Conveyance Registration No.
2.
Vehicle Description
3.
Engine No.
4.
Chassis No.
5.
ORDER ENCLOSED
(Name and designation of Proper Officer)
ORDER UNDER SECTION 129 (3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH RELEVANT PROVISIONS OF THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES (COMPENSATION TO STATES) 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 was 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
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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 and State/Union Territory Goods and Services Tax Act calculated separately or 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 Integrated Goods and Services Tax Act, where the owner of the goods does not come forward to pay such tax and penalty.
4.1. 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 ind
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TE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
1
2
3
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6. Incorporating the above points, a notice in FORM GST MOV-07 was issued and duly served on the person in charge of the conveyance, providing him an opportunity to show cause against the demand of tax and penalty as applicable and make payment of the same and to get the goods and conveyance released.
7. In response to the said notice,
(i) the owner of the goods/ person in charge of the conveyance has come forward and made the payment of tax and penalty as proposed. In view of this, the applicable tax and penalty proposed are hereby confirmed.
(ii) the owner of the goods/ person in charge of the conveyance has neither made the payment of tax and penalty proposed nor has he filed any objections to the notice issued in FORM GST MOV-07 and hence, the proposed tax and penalty are confirmed.
(iii) the owner of the goods/ person in
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130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
The conveyance bearing No._______ was intercepted by _____________ (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 was inspected under the provisions of subsection (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State Goods and Services Tax Act / Section 21 of the Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act on _______(date) and the following discrepancies were noticed.
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n _______(Date) and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order passed supra.
5. In view of this, the undersigned proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Central Goods and Services Tax Act, 2017 read with State Goods and Services Tax Act / section 21 of the Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Tax Act, 2017/Goods and Services Tax (Compensation to States) Act, 2017. In addition, you are liable to pay the tax, penalty and other charges payable in respect of such goods and the conveyance.
OR
As the goods were transported without any valid documents, it is presumed that the goods were being transported for the purposes of evading the taxes. In
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TITY
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
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12
13
3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS
FINE AMOUNT
SL.NO.
DESCRIPTION OF GOODS
HSN CODE
QUANTITY
TOTAL VALUE (Rs.)
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
1
2
3
4
5
6
7
8
9
4) CALCULATION OF FINE IN LIEU OF CONFISCATION OF CONVEYANCE
RATE OF TAX
FINE 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
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13
7. You are hereby directed to show cause, within seven days from the receipt of this notice, as to why the goods in question and the conveyance used to transport such goods shall not be confiscated under the provisions of section 1
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bile No. of the Person in charge of the conveyance
5.
e-mail ID of the Person in charge of the conveyance
6.
Name of the transporter
7.
GSTIN of the transporter, if any
8.
Date and Time of Inspection
9.
Date of Service of Notice of Confiscation
10.
Order passed by
11.
Date of Service of Order
12.
Demand as per Confiscation Order
On the Goods
Act
Tax
Interest
Penalty
Fine/Other charges
Demand No.
CGST Act
SGST/UTGST Act
IGST Act
Cess
Total
On the Conveyance
Act
Tax
Interest
Penalty
Fine/Other charges
Demand No.
CGST Act
STATE
TAX/UTGST Act
IGST Act
Cess
Total
DETAILS OF GOODS CONFISCATED
Sl.No.
Description of goods
HSN Code
Quantity
Value
DETAILS OF CONVEYANCE CONFISCATED
Sl.No.
Description
Details
1
Conveyance Registration No.
2.
Vehicle Description
3.
Engine No.
4.
Chassis No.
5.
ORDER ENCLOSED
(Name and designation of Proper Officer)
ORDER OF CONFISCATION UNDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT
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Act read with sub-section (3) of section 68 of the State/ Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance on ____ (date). Along with the order of detention in FORM GST MOV 06, a notice was issued in FORM GST MOV 07 under the provisions of sub-section (3) of section 129 of the Central Goods and Services Tax Act, specifying the tax and penalty payable.
4. Subsequently, after observing the principles of natural justice, an order demanding the applicable tax and penalty was issued in FORM GST MOV-09 on _______(Date) and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within t
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ST MOV-10. In the said notice, the tax, penalty and other charges payable in respect of such goods and the conveyance were also demanded.
5. The person in charge has not filed any objections/ the objections filed were found to be not acceptable for the reasons stated below:
a) …
b) …
c) …
6. In view of the above, the following goods and conveyance are confiscated by the undersigned by exercising the powers vested under section 130 of the Central Goods and Services Tax Act and under section 130 of the State Goods and Services Tax Act / Section 21 of the Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act which are listed as under:
SL.NO.
DESCRIPTION OF GOODS
HSN CODE
QUANTITY
TOTAL VALUE (Rs.)
1
2
3
4
5
7. You are also informed that the above goods and conveyance shall be released on the payment of the following tax, penalty and fines in lieu of confiscation if the same is made within days from
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E (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
Signature
Name and Designation of the Proper Officer To,
Shri__________________________
Driver/Person in charge Vehicle/Conveyance no:
Address:
*********
Notes
1. Substituted vide Circular No. 49/23/2018-GST dated 21-06-2018 before it was read as, " three working days"
2. Substituted vide Circular No. 49/23/2018-GST dated 21-06-2018 before it was read as,
"In view of the above, the goods and conveyance are hereby released on _______________ at ____ AM/PM in good condition."
3. Substituted vide Circular No. 88/07/2019-GST dated 01-02-2019 before it was read as,
"(k) In case the proposed tax and penalty are not paid within seven days from the date of the issue of the order of detention in FORM GST MOV-06, action under section 130 of the CGST Act shall be initiated by serv
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