Interception of conveyance in transit

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Interception of conveyance in transit


Under the GST regime, detailed procedures have been laid down for interception of conveyances, for inspection, detention, release, and confiscation of goods and conveyance while they are in transit/movement. Specific GST forms need to be issued within specified timelines for the same.

Form GST MOV-01

The statement of the person in charge of conveyance will be recorded.

Form GST MOV-02

A summary report of the inspection of goods, conveyance, and documents in transit within 24 hours of the inspection.

Note: A summary report of inspection shall also be uploaded in Part A of Form GST EWB-03 within 24 hours of inspection on the e way bill portal. 

Form GST MOV-03

If due to any circumstances, the inspection proceedings cannot be concluded within 3 days from the date of issuing Form GST MOV – 02. Then the proper officer will obtain permission for extension from Commissioner or an officer authorized by him. (Extension can be a maximum of 3 days)

Note: A copy of the order of extension shall be served on the person in charge of the conveyance.

Form GST MOV-04

A final physical verification report after completion of inspection/physical verification should be uploaded online within 3 days from the date of issue of Form GST MOV-02.

Note: A final report of the inspection also needs to be uploaded in Part B of FORM GST EWB-03 within 3 days.

Form GST MOV-05

Release order will be issued upon

  • If there were no discrepancies after the inspection. OR
  • If the amount of tax and penalty u/s 129(1) is paid. OR
  • If the owner comes forward to pay the amount of tax and penalty after the order of confiscation has been issued in GST MOV-11.

Form GST MOV-06

A detention order specifying the reasons why detention u/s 129 is necessary.

  • Documents required for the goods in the movement are not provided. Or
  • Apparently, the documents provided are defective. Or
  • To verify the genuineness of goods in transit/documents tendered. Or
  • Any other reason (to be specified)

Form GST MOV-07

Notice specifying the tax and penalty payable u/s 129(3)

Form GST MOV-08

If a taxpayer Surety Bond for provisional release of goods and conveyance

Form GST MOV-09

Final Order of demand of tax and penalty payable u/s 129(3)
Form GST MOV-10 Notice for the confiscation of goods or conveyance u/s 130


Notice for penalty payable u/s 130

Form GST MOV-11

Final order for the confiscation of goods or conveyance u/s 130.


Final Order for the demand of tax and penalty payable u/s 130.



Disclaimer: The above content is for general information purpose only and does not constitute professional advice. The author/ website will not be liable for any false, inaccurate, incomplete information. Any reliance you place on above content is therefore strictly at your risk.

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About CA Ankita Khetan 196 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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