TMI BlogNotice Under Section 129(3) of The Central Goods And Services Tax Act, 2017 And The State/Union Territory Goods And Services Tax Act, 2017 / Under Section 20 of The Integrated Goods And Services Tax Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... AX ACT, 2017 / UNDER SECTION 20 OF 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). 2. The goods in movement were inspected under the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 20 of the Integrated Goods and Services Tax Act, 2017 read with subsection (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 Central Goods and Services Tax Act, 2017 provides for the release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 T ..... 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.) CENTRAL TAX STATE TAX/ UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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