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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 ..... harge of the conveyance shall be validated 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x 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 clause (a) or cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 consideration the objections filed by the person i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 23rd 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. _____________________(Vehicle Number) made before the _________ (Designation of the proper officer) on DD/MM/YYYY at_________AM/PM at________________(place). Today ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M GST MOV-01 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 Maharashtra Goods and Services Tax Act, 2017 read with Central 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 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 goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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._______________ carry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 discrepancies, the goods and conveyance are required to be detained for further proceedings. Hence, the goods and above conveyance are detained by the undersigned and the driver/person in charge of the conveyance is hereby directed to station the conveyance at _______________________(place) at his own risk and responsibility and not to part with any goods, till the issue of release order in FORM GST MOV-05. Signature Designation of the Proper Officer To, Shri__________________________ Driver/Person in charge Vehicle/Conveyance No: Address: COMMISSIONER OF STATE TAX FINANCE DEPARTMENT GOVERNMENT OF MAHARASHTRA FORM GST MOV- 07 NOTICE UNDER SECTION 129 (3) OF THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 AND THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase 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.) 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 APPLICABLE PENALTY UNDER CLAUSE (a) OF SUBSECTION (1) OF SECTION 129 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 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 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lip;…rupees and a security of ……………………rupees against which bank guarantee has 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 Date Occupation Place Accepted by me this.................. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der sub-section (1) of section 129 of the Maharashtra Goods and Services Tax Act, 2017 read with sub section (3) of section 68 of the Central 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, 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). 4. Sub-section (1) of section 129 of the Maharashtra Goods and Services 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 and Central Goods and Services Tax Act, 2017 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 there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yance 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 as under: < RECALCULATION PART> 10. You are hereby directed to make the payment forthwith/not later than seven days from the date of the issue of the order of detention in FORM GST MOV-06, failing which action under section 130 of the Maharashtra Goods and Services Tax Act, 2017 and section 130 of the Central Goods and Services Tax Act, 2017 or section 20 of the Integrated Goods and Services Act shall be initiated. 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 FORM GST MOV -10 NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF PENALTY UNDER SECTION 130 OF THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 / THE INTEGRATED GOODS AND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 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 the relevant provisions of the Central Goods and Services Tax, 2017 or the Integrated Goods and Services Tax Act, 2017 and the 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. 6. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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. KGST Act SGST/UTGST Act IGST Act Cess Total On the Conveyance Act Tax Interest Penalty Fine/Other charges Demand No. KGST 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 MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND 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). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 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) … 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 Maharashtra Goods and Services Tax Act and under section 130 of the Central Goods and Services Tax Act, 2017 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 the date of this order. (1) CALCULATION OF TAX RATE OF TAX TAX AMOUNT SL.NO DESCRIPTI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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