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.
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Form GST MOV-01 |
The statement of the person in charge of conveyance will be recorded. |
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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. |
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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. |
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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. |
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Form GST MOV-05 |
Release order will be issued upon
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Form GST MOV-06 |
A detention order specifying the reasons why detention u/s 129 is necessary.
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Form GST MOV-07 |
Notice specifying the tax and penalty payable u/s 129(3) |
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Form GST MOV-08 |
If a taxpayer Surety Bond for provisional release of goods and conveyance |
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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
AND Notice for penalty payable u/s 130 |
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Form GST MOV-11 |
Final order for the confiscation of goods or conveyance u/s 130.
AND Final Order for the demand of tax and penalty payable u/s 130. |
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She can be contacted at info.financepost@gmail.com
- 50th GST Council Meeting - 11/07/2023
- GST Compliance Calendar of October 2023 - 01/04/2023
- GST sections amended in Finance Act 2023 - 27/03/2023
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