Order of Demand of Tax And Penalty
GST MOV – 09
GST
GOVERNMENT OF INDIA
\nFORM GST MOV -09
\nORDER OF DEMAND OF TAX AND PENALTY
\nOrder No.
\nOrder Date
\n1.
\nConveyance No.
\n
\n2
\nPerson in charge of the Conveyance
\n\t
\n3
\nAddress of the Person in charge of the Conveyance
\n\t
\n4.
\nMobile No. of the Person in charge of the conveyance
\n\t
\n5.
\ne-mail ID of the Person in charge of the conveyance
\n\t
\n6.
\nName of the transporter
\n\t
\n7.
\nGSTIN of the transporter, if any
\n\t
\n8.
\nDate and Time of Inspection
\n\t
\n9.
\nDate of Service of Notice
\n\t
\n10.
\nOrder passed by
\n\t
\n11.
\nDate of Service of Order
\n\t
\n12.
\nDemand as per Order
\n\t
\n
\n
\nAct
\nTax
\nInterest
\nPenalty
\nFine\/Other charges
\nDemand No.
\nCGST Act
\n\t
\n\t
\n\t
\n\t
\n\t
\nSGST\/UTGST Act
\n\t
\n\t&nbs<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o._______ 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). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n TAX = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Order of Demand of Tax And PenaltyGST MOV – 09GSTGOVERNMENT OF INDIA FORM GST MOV -09 ORDER OF DEMAND OF TAX AND PENALTY Order No. Order Date 1. Conveyance No. 2 Person in charge of … Continue reading “Order of Demand of Tax And Penalty”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13701","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13701","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13701"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13701\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. 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 section 68 of the State\/ Union Territory Goods and Services Tax Act 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.
\n(i)
\n(ii)
\n(iii)
\n3. In view of the above, the goods and the conveyance used for the movement of goods were detained under sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the State\/ Union Territory Goods and Services Tax Act or und<\/p>\n
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\n4.1. 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 indicated supra at (i) and (ii) of para 4 above, in FORM GST MOV-08.
\n5. The calculation of proposed tax and penalty is as under:
\n1) CALCULATION OF APPLICABLE TAX
\n\t
\n\t
\n\t
\n\t
\n\t
\nRATE OF TAX
\n\t
\nTAX AMOUNT
\n\t
\nSL.NO.
\nDESCRIPTION
\nOF
\n GOODS
\nHSN
\nCODE
\nQUANTITY
\nTOTAL
\nVALUE
\n(Rs.)
\nCENTRAL
\nTAX
\nSTATE TAX \/ UNION
\nTERRITORY TAX
\nINTEGRATED
\nTAX
\nCESS
\nCENTRAL
\nTAX
\nSTATE TAX \/ UNION
\nTERRITORY TAX
\nINTEGRATED
\nTAX
\nCESS
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n\t
\n\t \n<\/p>\n
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\nINTEGRATED
\nTAX
\nCESS
\nCENTRAL
\nTAX
\nSTATE TAX \/ UNION
\nTERRITORY TAX
\nINTEGRATED
\nTAX
\nCESS
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
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\n6. 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.
\n7. In response to the said notice,
\n(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.
\n(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 n<\/p>\n
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