TMI BlogProcedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (officer to whom powers in this behalf are delegated by the Notification cited at Ref. (2) and (3) above) 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. 1.1. Rules 138 to 138D of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the MGST Rules ) lay down, in detail, the provisions relating to e-way bills. As per the said provisions, in case of transportation of goods by road, an e-way bill is required to be generated before the commencement of movement of the consignment. 1.2. Rule 138A of the said rules prescribes that the person incharge of a conveyance shall carry the invoice or bill of supply 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 charge of the conveyance or in the form of a printout, sms or it may be written on an invoice. All these forms of having an e-way bill are valid. Wherever a facility 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 mobile number 7738299899 (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 MGST Rules shall be the officer who has been assigned the functions under sub-section (3) of section 68 of the MGST Act. For this purpose the Commissioner has issued notifications cited at Ref. (2) and (3) above. (d) Where the person incharge 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 incharge of the conveyance in FORM GST MOV-01 . In addition, the proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of tax and penalty as applicable under clause (b) of sub-section (1) of the said section, the proper officer shall, after the amount of tax and penalty has been paid in accordance with the provisions of the MGST Act, and the MGST Rules, release the goods and conveyance by an order in FORM GST MOV-05. Further, 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 MGST Act. (i) Where the owner of the goods, or the person authorized 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 MGST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of confiscation of goods shall be passed in FORM GST MOV-11 , after taking into consideration the objections filed by the person incharge of the goods (owner or his representative), and the same shall be served on the person concerned. Once the order of confiscation is passed, the title of such goods shall stand transferred to the Central Government. In the said order, a suitable time not exceeding three months shall be offered to make the payment of tax, penalty and fine imposed in lieu of confiscation and get the goods 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 MGST Act. 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. (o) An order of confiscation of conveyance shall be passed in FORM GST MOV-11 , after taking into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein. 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 Trade Circular. 4. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner State Tax at an early date. Yours faithfully, (RAJIV JALOTA) Commissioner of State Tax, (GST) Maharashtra State, Mumbai. No. JC (HQ)-1/GST/2018/NOT1/E-way Bill/ADM-8 dated 23 rd April, 2018 Trade Circular No. 14T of 2018 COMMISSIONER OF STATE TAX FINANCE DEPARTMENT GOVERNMENT OF MAHARASHTRA FORM GST MOV-01 STATEMENT OF THE OWNER / DRIVER/ PERSON IN CHARGE OF THE GOODS AND CONVEYANCE Statement of Sri______________________ S/o______________ age _______years, residing at ____________________owner / driver / person- in- charge of the goods and conveyance bearing No. _____________________( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age) which is known to me and I declare that the information furnished in this statement is true and correct and I have retained a copy of this statement. Before me (Owner/Driver/Person in charge) Signature Designation ANNEXURE TO THE DEPONENT STATEMENT IN FORM GST MOV-01 PARTICULARS OF GOODS UNDER MOVEMENT- AS PER DOCUMENTS TENDERED SL. NO. LR NO. LR DATE INVOICE/BOS/DC NO INVOICE/BOS/DC DATE CONSIGNOR CONSIGNEE COMMODITY VALUE EWB BILL NO, IF ANY 1 2 3 4 5 6 7 8 9 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (1) to station the conveyance carrying goods at__________________(place) at your own risk and responsibility, (2) to allow and assist in physical verification and inspection of the goods in movement and related documents, (3) not to move the goods and conveyance from the place at which it is stationed until further orders and not to part with the goods in question. Proper officer To, Sri. Owner/Driver/Person-in-charge Conveyance No: / / / COMMISSIONER OF STATE TAX FINANCE DEPARTMENT GOVERNMENT OF MAHARASHTRA FORM GST MOV-03 ORDER OF EXTENTION OF TIME FOR INSPECTION BEYONF THREE WORKING DAYS Order No. The conveyance bearing No.__________________ was intercepted by ____________________ (Designation of the officer) on ____________________ (date time) at _______________________ (Place) and the same was directed to be stationed at ____________ (place) for inspection by serving an Order in FORM GST MOV-02 on the person in charge of the conveyance. Now, the proper officer has requested for extension of time for conducting the inspection of the goods and conveyance for the following reasons: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WLEDGEMENT : I hereby duly declare that I have received a copy of the above report of physical verification. Signature of the Owner / Person in charge COMMISSIONER OF STATE TAX FINANCE DEPARTMENT GOVERNMENT OF MAHARASHTRA FORM GST MOV-05 RELEASE ORDER Ref: FORM GST MOV-02 NO.__________ Dated 1. The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on_______________ and on inspection, no discrepancy was noticed either in the documents or in the physical verification of goods. or 2. The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on _______________ and after inspection, an order of detention was issued in FORM GST MOV-06 on _______________ and a notice in FORM GST 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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- a) --------- b) --------- c) --------- Mismatch between E-Way bill and goods in movement, the details of which are as under- a) --------- b) --------- c) --------- Goods not covered by valid documents, and the details are as under- a) --------- b) --------- c) --------- Others (Specify) a) --------- b) --------- c) --------- In view of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 2017 provides for the release of goods and conveyance detained on the payment of tax and penalty as under: (i) the applicable tax and penalty equal to one hundred percent 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 Maharashtra Goods and Services Tax Act, 2017 and Central 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 Maharashtra 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 APPLICABL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.) STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 Date Occupation Place Accepted by me this.............................day of .........................(month)................. ..(year) .. (designation of officer) for and on behalf of the President /Governor. (Signature of the Officer) COMMISSIONER OF STATE TAX FINANCE DEPARTMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 READ WITH RELEVANT PROVISIONS OF THE CENTRAL 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as under: 1) CALCULATION OF APPLICABLE TAX RATE OF TAX TAX AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF APPLICA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 charge of the conveyance has filed objections as under: a. .. b. .. c. 8. The objections filed by him were perused and found acceptable/ not acceptable for the following reasons: SPEAKING ORDER Text 9. In view of the above, the applicable tax and penalty are hereby calculated/recalculated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M GST MOV 06 , a notice was issued in FORM GST MOV 07 under the provisions of sub-section (3) of section 129 of the Maharashtra Goods and Services Tax Act, 2017, specifying the tax and penalty payable in respect of the goods in question. 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 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 Maharashtra Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Act, 2017 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 3) DETERMINATION OF FINE IN LIEU OF CONFISCATIO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 or the Integrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to States) Act, 2017 and why the tax, penalty and other charges payable in respect of such goods and the conveyance shall not be payable by you. 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, Shri__________________________ Driver/Person in charge Vehicle/Conveyance no: Address: COMMISSIONER OF STATE TAX FINANCE DEPARTMENT GOVERNMENT OF MAHARASHTRA ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF TAX, FINE AND PENALTY Order No. Order Date: 1. Conveyance No. 2 Person in charge of the Conveyance 3 Address of the Person in charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a notice in FORM GST MOV-10 was issued on _________(Date) proposing to confiscate the goods and the conveyance used for transporting such goods and the same was duly served on the person in charge of the conveyance. In the said notice, the tax, penalty and other charges payable in respect of such goods and the conveyance were also demanded. OR As the goods were transported without any valid documents, it was presumed that the goods were transported for the purposes of evading the taxes. Hence, it was proposed to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Maharashtra Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Act, 2017 or section 20 of the Integrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to States) Act, 2017 by issue of a notice in FORM GST 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) CALCULATION OF PENALTY RATE OF TAX PENALTY AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS STATE TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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