Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances [ Section 129] - GST Ready Reckoner - GST

..... urpose shall, by an order, designate an officer/officers as the proper officer/officers to conduct interception and inspection of conveyances and goods in the jurisdictional area specified in such order. The proper officer, empowered to intercept and inspect a conveyance , may intercept any conveyance for verification of documents and/or inspection of goods. On being intercepted, the person in charge of the conveyance shall produce the documents related to the goods and the conveyance. Produce the relevant document for verification The proper officer shall verify such documents and where, prima facie, no discrepancies are found, the conveyance shall be allowed to move further. An e-way bill number may be available with the person in c .....

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Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances Section 129 - GST Ready Reckoner - GST

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..... me on the common portal. Time Limit to complete inspection and verification of proceeding The proper officer shall conclude the inspection proceedings within a period of three days from the date of issue of the order in FORM GST MOV-02, either by himself or through any other proper officer authorised in this behalf. Serve the order of extension for physical verification/inspection proceeding time to the person in charge of the conveyance:- Where circumstances warrant such time to be extended, he shall obtain a written permission in FORM GST MOV-03 from the Commissioner or an officer authorized by him, for extension of time beyond three days and a copy of the order of extension shall be served on the person in charge of the conveyance. .....

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Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances Section 129 - GST Ready Reckoner - GST

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..... forward to make the payment of tax and penalty as applicable under clause (b) of sub-section (1) of the section 129 , Issue of release order after payment of penalty 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 section 49 of the CGST Act. 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 .....

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Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances Section 129 - GST Ready Reckoner - GST

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..... ility register and, upon payment of the demand. The electronic liability 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. Mandatorily initiate proceedings under section 129 In case a consignment of goods is accompanied by an invoice or any other specified document and not an e-way bill, proceedings under section 129 of the CGST Act may be initiated. Circumstance in which proceedings under section 129 not initiate In case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the CGST Act may not be initiat .....

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Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances Section 129 - GST Ready Reckoner - GST

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..... r section 130 of the CGST Act shall be initiated by serving a notice in FORM GST MOV-10 , proposing confiscation of the goods and conveyance and imposition of penalty. movement of goods is being effected to evade payment of tax Where the proper officer is of the opinion that such movement of goods is being effected to evade payment of tax , he may directly invoke section 130 of the CGST Act by issuing a notice proposing to 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. Wh .....

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Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances Section 129 - GST Ready Reckoner - GST

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..... 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. Withdrawal of order of detention:- Once an order of confiscation of goods is passed in FORM GST MOV-11, the order in FORM GST MOV-09 passed earlier with respect to the said goods shall be withdrawn. Circumstances proper officer has come power for sale or dispose of goods or conveyance In case neither the owner of the goods nor any person other than the owner of the goods comes forward to make the payment of tax, penalty and fine imposed and get the goods or conveyance released within the time specified in FORM GST MOV-11, and remit the sale proceeds to the account of the Central Governmen .....

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Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances Section 129 - GST Ready Reckoner - GST

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