Circular Circular No 41/15/2018-GST which lays down the procedure to be followed by the officer in case of search, seizure and detention of Goods (MOV Rules Procedure)
Financial Year: 2018
Dear Friends
Govt has issued MOV Rules which should be followed by the officer in charge for search, seizure and detention of Vehicles.
|
Form Name
|
Purpose
|
| GST MOV-01 | Statement of owner, driver or person in charge of the vehicle |
| GST MOV-02 | Order for physical verification and inspection of goods, conveyance or documents |
| GST MOV-03 | Order for extension of time beyond 3 days for inspection |
| GST MOV-04 | Physical verification report |
| GST MOV-05 | Release order |
| GST MOV-06 | Order of detention |
| GST MOV-07 | Notice specifying tax and penalty amount |
| GST MOV-08 | Bond for provisional release of goods/ conveyance |
| GST MOV-09 | Order of demand of tax and penalty |
| GST MOV-10 | Notice for the confiscation of goods |
| GST MOV-11 | Order of confiscation of goods and conveyance and demand of tax, fine and penalty |
We are attaching PDF Version of the Circular as well.
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Valid E Way Bill
The proper officer shall verify such 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 the mobile number 77382 99899 (For e.g. EWBVER 120100231897). |
Detailed Notes on MOV Rules
GST MOV-01
Where the person in charge of the conveyance fails to produce
any prescribed document (Invoice and E Way Bill)
or
where the proper officer intends to undertake an inspection
he shall record a statement of the person in charge of the conveyance
in FORM GST MOV-01.
GST MOV-02 And EWB-03
The proper officer shall issue an order for
physical verification/inspection of the
conveyance,
goods and documents
in FORM GST MOV-02,
requiring the person in charge of the conveyance
to station the conveyance at the place mentioned in such order
and allow the inspection of the goods.
The proper officer shall,
within twenty four hours
of the aforementioned issuance of FORM GST MOV-02,
prepare a report in Part A of FORM GST EWB-03 and upload the same on the common portal.
GST MOV -03
Within a period of
three working days from the date of issue of the order in FORM GST MOV-02,
the proper officer shall conclude the inspection proceedings,
either by himself
or through any other proper officer authorised in this behalf.
Where circumstances warrant such time to be extended,
he shall obtain a written permission in FORM GST MOV-03
from the Commissioner
or an officer authorized by him,
for extension of time beyond three working days
and a copy of the order of extension
shall be served on the person in charge of the conveyance.
MOV-04 and EWB-03 Part B:-
On completion of the
physical verification/inspection of the conveyance
and the goods in movement,
the proper officer shall
prepare a report of such physical verification in FORM GST MOV-04
and
serve a copy of the said report to the person in charge of the goods and conveyance.
The proper officer shall also record, on the common portal,
the final report of the inspection in
Part B of FORM GST EWB-03 within three days of such physical verification/inspection
MOV-05, MOV-06, MOV-07
Where no discrepancies are found
after the inspection of the goods and conveyance,
the proper officer shall issue forthwith a release order in FORM GST MOV-05
and allow the conveyance to move further.
Where the proper officer is of the opinion
that the goods and conveyance need to be detained
under section 129 of the CGST Act,
he shall issue an
order of detention in FORM GST MOV-06
and a notice in FORM GST MOV-07
in accordance with the provisions of sub-section (3) of section 129 of the CGST Act,
specifying the tax and penalty payable.
The said notice shall be served on the person in charge of the conveyance.
MOV-09 and MOV-05 (Releasing Goods by Paying Taxes)
Where the
owner of the goods or any person authorized by him
comes forward
to make the payment of tax and penalty as applicable under 129(1)(a) of the CGST Act,
or
where the
owner of the goods does not come forward to make the payment 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 CGST Act and the CGST 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 CGST Act.
If any objections are filed by the person
the officer shall consider such objections
and pass a speaking order in MOV-09,
quantifying the tax and penalty payable
and goods shall be released on payment of such tax and penalty.
MOV-08 and MOV-05 (Releasing Goods by furnishing security)
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 section 129(1)(c) of the CGST 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 clause (b) of sub-section (1) of section 129 of the CGST Act.
The finalisation of the proceedings under section 129 of the CGST Act shall be taken up
on priority by the officer concerned
and the security provided may be adjusted
against the demand arising from such proceedings
MOV-10 and Section 130 of CGST Act:-
In case the
proposed tax and penalty are not paid
within 7 days from the date of the
issue of the order of detention in FORM GST MOV-06,
action under section 130 of the CGST Act shall be initiated by serving a notice in FORM GST MOV-10,
proposing
confiscation of the goods and conveyance
and imposition of penalty.
Where the proper officer is of the opinion
that such movement of goods is being effected to evade payment of tax,
he may directly invoke section 130 of the CGST Act
by issuing a notice
proposing to confiscate the goods and conveyance in FORM GST MOV-10.
In the said notice,
the quantum of tax and penalty leviable under section 130 of the CGST Act
read with section 122 of the CGST Act,
and the fine in lieu of
confiscation leviable under section 130(2) of the CGST Act shall be specified.
Where the conveyance is used for the carriage of goods or passengers for hire,
the owner of the conveyance shall also be issued a notice under the third proviso to section 130(2) of the CGST Act, proposing to impose a
fine equal to the tax payable
on the goods being transported
in lieu of confiscation of the conveyance.
Thanks
CA Rahul Gupta