Circular, 2018

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

I. \I GOVi:. ?Jl\!E?JT OF NATIONAL CAPITAL TERRJTORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

Circular No. IQ_/20 18-GST (Ref: Central Circular No. 41/11 /2018-GST) ?5;o'1; 201s Subject: Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances -reg. Suh-section ( 1J of section 6S of the Delhi Goods and Services T,LX Ad. 20 I 7 (hereinafter refern xl to as the DGS T Act") stipulates that the person-in-charge of a conveyance carrying any consignment of goods of value exceeding a specified amount shall carry with him the documents and devices prescribed in this behalf. Sub-section (2) of the said section states that the details of documents required to be carried by the person in charge 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 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. I.I Rules 138 to 138D of the Delhi Goods anc.l Services Tax Rules. 2017 (hereinafter referred to as .hc ' Delhi Rules") lay down, in detail, the provisions relating to e-way bills. As per the said provisions, in case of transportation of goods by mad. un e-way bill is required to be generated before the commencement of movement of the consignment. Ruic 138A of the said rules prescribes that the person incharge of a conveyance shall carry the in Yo ice or bill of supply 01 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 c-way bill number in electronic form or mapped to a Radio frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. 1.2 Section 129 of the DOST Act provides for detention, seizure and release of goods and conveyances in transit while section 130 of the DOST Act provides for the confiscation of goods or conveyances and imposition of penalty.

2. In this regard, various references have been received regarding the procedure to he followed in case of interception of conveyances for inspection of goods in movement and detention, release and confiscation of such goods and conveyances. In order to ensure uniformity in the implementation of the provisions of the DGST Act amongst all the Page 11 jurisdictional officers, the Commissioner of State Tax, in exercise of the powers conferred under section 168 (I) of the DOST Act, hereby issues the following instructions:

(a) The Commissioner or an officer authorised by him for this purpose shall by an order, designate an officer/officers as the proper officer/officers to conduct interception and inspection of conveyances and goods under the provisions of sections 68, 129 and 130 of the DGST Act in the jurisdictional area specified in such order.

(b) The proper officer, empowered to intercept and inspect a conveyance, may intercept 'any conveyance for verification of documents and/or inspection of goods. On being intercepted, the person incharge of ?if conveyance shall produce the documents related to the goods and the conveyance. The proper officer shall verify such documents and where, prirna facic. no discrepancies are found, the conveyance shall be allowed to move further. An c-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 vcri ficd, either by lugging on to http://mis.cwaybillgst.gov.in or the Mobile App or through sms by sending EWBVER <E\VB_NO> to mobile number 77382 99899tFor e.g.

EWBVER 120100231897).

(c) For the purposes of verification of the c-way bill, interception and inspection of the conveyance and/or goods, the proper officer under rule 1388 of the DGST Rules shall be the officer who has been assigned the functions under sub-section (3) of section 68 of U1c DGST Act.

(cl) Where the person inchargc of the conveyance fails tu 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- 0:1.Tn addition, 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 or 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 1\10V-02. prepare a report in Part A of FORi\'I GST EWB-03 and upload the same on the common portal.

(c) 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 lime to be extended, he shall obtain a written permission in FORM GST MOV-03from 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 inchargc of the conveyance.

(f) 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-04and serve a copy of the said report to the person incharge of the goods and conveyance. The proper officer shall also record, 0/ Page I 2 l <' on the common portal, the final report of the inspection in Part B of FORM GST E\VB-03 within three clays of such physical verification/inspection.

(g) Where no discrepancies arc found after the inspection of the goods and conveyance, the proper officer shall issue forthwith a release order in FORM GST l\lOV-OSaml 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 DGST Act, he shall issue an order of detention in FORM GSTi\lOV-06 and a notice in FORM GST MOV-07in accordance with the provisions or sub-section (3) of scctionl 29 of the DGST Act, specifying the tax and penally payable. The said notice shall be served on the person incharge of the conveyance.

(h) 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 clause (a) of sub-section ( l) of section 129 of the DGST Act. or where the owner of the goods does not come forward to make the payment or tax and penalty as applicable under clause (b) of sub-section (I) of the said section, the proper officer shall, alter Lhe amount of tax and penalty has been paid in accordance with the provisions of the DOST Act and the DGST Rules, release the goods and conveyance by an order in FORM GST MOV-05. Further, the order in FORM GST l\10V-09shall 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 DGST 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) or section 129 of the DGST Act, the goods and the conveyance shall be released, by an order in FORM GST MOV-05,after obtaining a bond in FORM GST VIOY-08along with -1 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 DGST Act. The finalisation of the proceedings under section 129 of the DGST 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.

li) Where any objections are filed against the proposed amount of tax and penally payable, the proper officer shall consider such objections and thereafter, pass a speaking order in FORM GST MOV-09, quantifying the tax and penalty payable. On payment of such tax and penalty. the goods and conveyance shall be released forthwith by an order in FORM GST MOV-05.The order in f?ORM GST MOV- 09sha11 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 DOST Act.

(k) In case the proposed tax and penalty arc nut paid within seven days from the date of the issue of the order of detention in FORM GST MOV-06, U1e action under Page I 3 e section 130 of the DGST Act shall he initiated by serving a notice in FORM GST l\'IOV-10, proposing confiscation of the goods and conveyance and imposition of penalty.

(1) Where the proper officer is of the opinion that such movement of goods is being effected lo evade payment of tax, he may directly invoke section J 30 of the CGST Act by issuing a notice proposing to confiscate the goods and conveyance in FORM GST MOV-10.ln the said notice, the quantum of tax and penalty leviable under section l 30of the DOST Act read with section 122 of the DGST Act, and the fine in lieu or confiscation lcviablc under sub-section (2) of section 130 of the DGST Act. shall be specified. Where the conveyance is used for the carriage of goods or passenger ') !(,,; hire. the owner of the conveyance shall also be issued a notice under the third proviso to sub-section (2) of section UO of the DGST Act, proposing to impose a fine equal to the tax payable on the goods being transported in lieu of confiscation of the conveyance.

(m) No order for confiscation of goods or conveyance, or for imposition of penalty, shall be issued without giving the person an opportunity of being heard.

(n) An order of confiscation of goods shall be passed in FOR.MGST MOV-11, after taking into consideration the objections filed by the person inchargc of the goods (owner or his representative). and the same shall be served on the person concerned. Once the order of confiscation is passed, U1c title of such goods shall stand transferred to the Govt. of NCT of Delhi. 1n the said order, a suitable time not exceeding three months shall be offered to make the payment of lax. penalty and fine imposed in lieu of confiscation and get the goods released. The order in FORM GST MOV-1.lshall he uploaded on the common portal and the demand accruing from the order shall he 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 OGST Art Once t\11 order of confiscation of good? i, 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 FORi\J GST MOV-11, alter taking into consideration the objections filed by the person incharge of U1c conveyance and the same shall be served on the person concerned. Once the order of confiscation is passed, the title of such conveyance shall stand transferred to the Govt. of NCT of Delhi. ln the order passed above, a suitable time not exceeding three months shall be offered lo make the payment of penalty and fines imposed in lieu of confiscation and get the conveyance released. The order in FORM GST l\lOV-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 DGST Act.

(p) The order referred to in clauses (n) and (o) above may be passed as a common order in the said FOR.1\'l GST MOV-ll.

0/ Page I 4

(q) In case neither the owner of the goods nor any person other than the owner of the goods comes forward to make the payment of tax, penalty and fine imposed and get the goods or conveyance released within the time specified in FORM GST MOV-

11. the proper officer shall auction the goods and/or conveyance by a public auction and remit the sale proceeds to the account of the State Government.

(r) Suitable modifications in the time allowed for the service of notice or order or auction or disposal shall be app1ie<lin case of perishable and/or hazardous goods.

(s) Whenever an order or proceedings under the DOST Act is passed by the proper officer, a corresponding order or proceedings shall be passed by him under the CGST Act and if applicable. under the Goods and Services fax (Compensations to States) Act. 2017. Further, sub-sections (3) and (4) of section79 or the DGS1 Act /CGST Acts may be referred to in case of recovery of arrears of State tax/central tax.

(t) The procedure narrated above shall be applicable 11111/atis mutundis for an order or proceeding under the IGST Act. 2017.

(u) Demand of any tax, penalty, fine or other charges shall be added in the electronic liability ledger of the person concerned. Tn case where no electronic liability ledger is available in case of an unregistered person, a temporary ID shall be created by the proper officer on the common portal and the liability shall be created therein. He shall also credit the payments made towards such demands of 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 i\lOV-11 shall be uploaded electronically in FORM GST-DRC-07 on the common portal.

1. The format or FORMS GST .l\lOV-01 to GST MOV-1 l are annexed to this Circular.

4. Difficulties, i r any, in implementation of the above instructions notice of the State Ta.'>. Commissioner at an early date.

Commissioner, State Tax Copy forwarded for information and necessary action to:

1. All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi.

2. Joint Director (IT), Department of Trade and Taxes, GNCT of Delhi.

3. The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P. Estate, New Delhi.

4. All Assistant Commissioners/GSTOs, Deptt. of Trade and Taxe

5. Guard File.

Commissioner, State Tax Page I 5

I ( I

GOVERNMENT OF NCT OF DELHI

STATE TAX DEPARTMENT

FORM GSTMOV-01

STATEMENT OF THE O\VNER/ DRIVER/ PERSON- IN-CHARGE

OF THE GOODS AND CONVEYANCE

Statement of Sri S/o___ age years, residing at owner I driver I person- in- charge of the goods and conveyance bearing No. (Vehicle Number) made before the (Designation of the proper officer) on DD/MMIYYYY at AM/P011 at (pince).

Today, you have intercepted the above mentioned conveyance and after disclosing your identity, you have requested me to produce my credentials and the documents relating to the goods in movement for your verification.

In this regard, I hereby declare the following.

er

FATHER'S NAME

AGE: 'Yrs DLNO: RTO I Conveyance Engine No. Chassis No. .l Registration No.

Proof of Identity

ADDRESS

NAME

ADDRESS

.... T am the person-in-chargeof the goods conveyance number I I I 4 l run transporting the goods from I To J ,5 I h·av?) not produced any documents relating tu the goods under transportation h) produced the documents, recorded in the Annexure. relating to the goods und transportation, which I have duly certified and signed as correct. hereby further declare that, except the documents mentioned in the Annexure to this statement which have been tendered to you, there are no other documents with me or in the conveyance relating to the goods in movement.

Page I 6 The facts recorded in this statement arc as per the submissions made by me and the contents ( of the statement were explained to me once again in the (languagelwhich is known to me and I declare that the information furnished in this statement is true and correct and I have retained a copy or this statement. "Before me" Signature Designation A1'?EXURE TO THE DEPONENT STATEME1'T IN FORM CST MOV-01

PARTICULARS OF GOODS UNDER MOVEMENT- AS PER DOCUMENTS TENDERED

:s?.?;?-1LR IN\'?!;:?J - - ??--- r----- - - I l?VOICE/B EWB

OR E

I 2 .., 4 I 5 6 7 8 9 I 10.)

I It---+---- ·- -? - ,- -- t------?- >---- 1------- --T ? -·- ---- "Before me" Signature Designation (Owner/Ori vet! Person-in-charge) Page J7 ( GOVERNMENT OF NCT OF DELID

STATE TAX DEPARTMENT

ORDER FOR PHYSICAL VERIFICATION I INSPECTION OF THE CONVEYANCE, GOODS

AND DOCUMENTS

The goods conveyance bearing No. I I I carrying goods was intercepted by the undersigned (Designation of the officer), on I I at AM/PM at (Place). The owner/driver/person-in- charge of the goods conveyance has:

1. failed to tender any document for the goods in movement, or

2. tendered the documents mentioned in the Annexure to FORM 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 Delhi Goods and Services 'J ax Act, 20 l 7 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 I driver I person-in charge of the conveyance has not tendered any documents for the goods in movement -? Prima facie the documents tendered are found lo be detective The genuineness of the goods in transit (its quantity etc) and/or tendered documents requiresfurther verification E-Way bill not tendered for the goods in movement Others (Specify) Hence, you arc hereby directed- (L) 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 goods in question.

Proper officer To, S1i.

Conveyance No: I I I Page I 8 ( GOVERNMENT OF NCT OF DEI,IU Order No.

ORDER OF EXTENTION OF TIME FOR INSPECTION BEYONI' THREE

WORKING DAYS

(date & conveyanceThe bearing No.

(Designation of the officer) on time) at (Pince) and the same was directed to be stationed at (place) for inspection by serving an Order in FORM GST MOV-02 on the person in charge of the conveyance.

Now, the proper officer has requested for extension of time for conducting the inspection of the goods and conveyance for the following reasons:

TI1e request of the proper officer h:25 been examined and the same is found to be reasonable. 111e time period for conduct of inspection is hereby extended for a further period of The proper officer is hereby directed to serve a copy of this order on the person in charge of the conveyance.

Place:

Date:

Page I 9 GOVER?'MENT OF NCT OF DELHI (

PHYSICAL VERIFICATION REPORT

The physical verification of the goods conveyance bearing No. has been conducted in the presence of Shri owner I person- in- charge of the goods vehicle. The details of the physical verification are as under.-

EPORT

Diff.

t Quantity as per as per j physical invoice : vcriftcati on on of the nee Date of Physical Verification Goods Conveyance number Name of the Transporter Description of Sl.

Transport Tendered goods as per Dcscripti Document/ Invoice I invoice No LR No. & Documents including 1ISN goods in I conveya Date No. & Date co<le I I Dntc: Dnte:

2 I- - . Date: Date:

conducted iii my presence and I accept that the contents recorded in this report are true and correct. Signature of the Owner I Person- in- charge Signature Designation of the Proper Officer, I hereby duly declare that 1 have received a copy of the above report of physical verification. Signature of the Owner I Person-in-charge Page 110 ( GOVER.Nl\ilENT OF NCT OF DELHI

STATE TAX DEPARTMENT

FORM GSTMOV-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. carrying goods was inspected by me (name and designation) on and after inspection and following the due process, an order of confiscation of goods mid conveyance was issued in FORIVI GST MOV-11 and served on the owner/person in charge of the conveyance on The owner/person-in-charge has come forward and made the payment of tax, penalty, fine in lieu of confiscation of goods and conveyance.

In view of the above, the goods and conveyance arc hereby released on at AM/PM in good condition.

Signature Designation of the Proper Officer, ACKNOWLEDGEMENT:

I hereby duly declare that I have received a copy of the above order. Signature of the Owner I Person-in-charge * Strike through whichever is not applicable Page J 11 ( GOVERNMENT OF NCT OF DELHI

STATE TAX DEPARTMENT

ORDER OF DETENTION UNDER SECTION 129 (l) OF THE DELHI GOODS AND

SERVICES TAX ACT, 2017 AND THE CENTRAL GOODS AND SERVICES TAX

ACT, 2017 I UNDER SECTJON 20 OF THE INTEGRATED GOODS AND

SERVICES TAX ACT, 2017

The goods conveyance bearing No. was intercepted and inspected by the undersigned on at (place and time) AM/PM. At the time of interception, the owner/ driver/ person- in -charge of the goods/ conveyance is Shri the owner/ driver/ person- in -charge of the goods conveyance Shri has not tendered any documents for the goods in movement Primafacic.iue documents tendered are found to he defective The genuineness of the goods in transit (its quantity etc) and/or tendered documents requircsfurthcr verification E-Way bill not tendered for the goods in movement Others (Specify) L For the above said reasons. an order for physical verification I inspection of the conveyance, goods and documents was issued in FORM GST MOV-02 dated and served on the owner/driver/person- in- charge of the conveyance. A physical verification and inspection of goods in movement was conductcdon by (name and designation) in the presence of the owner/driver/person- in- charge of the conveyance Shri and a report was drawn in FORM GST MOV-04.Thc following discrepancies were noticed. Discrepancies noticed after physical verification of goods and conveyance Mismatch between the goods in movement and documents tendered, 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) -------- Page I 12 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:

Page 113 ( GOVERNMENT OF NCT OF DELHI

STATE TAX DEPARTMENT

NOTICE UNDER SECTION 129 (3) OF THE DELHI GOODS AND SERVICES TAX

ACT, 2017 AND THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 I UNDER

SECTION 20 OF THE TNTECRATED 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.personincharge of the vehicle was recorded on (date).

2. The goods in movement were inspected under the provisions of sub-section (3) of section 68 of the Delhi Goods and Services Tax Act. 20 I 7read 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 on (date) and the following discrepancies were noticed. (i) (ii) (iii)

3. In view of the above, the goods and the conveyance used for the movement of goods were detained under sub-section (3) of section 68 of the Delhi Goods and Services Tax Act. 2017and sub-section (I) of section 129 of the Delhi-Goods and Services Tax Act, 2017 read with subsection (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 Gt> of the Central Goods and Services THx Act. 2017 by issumg an order of detention in FORl.\1 CST .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 Delhi 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 fitly per cent of the value of the goods reduced by the tax amount paid thereon under the Delhi Goods and Services Tax Act, 2017 and CcntralGoods and Services Tax Act calculated separately or the applicable tax and penalty equal tothe value of the goods reduced hy the tax amount paid thereon under the Integrated Goods and Services Tax Act, where the owner of the goods does not come forward lo pay such tax and penalty.

5. Clause (c) of sub-section (1) of section 129 of the Delhi Goods and Services Tax Act, 2017 provides for the release of goods upon furnishing of a security equivalent lo the amount Page I 14 payable under clause (a) or clause (b) of the said sub-section, as indicated supra at (i) and (ii) (

6. The calculation of proposed tax and penalty is as under:

1) CALCLLATION OF APPLICABLE TAX HATE OF TAX TAX A \IOUl'iT IIS State vulu Union Centrn Union Integrate C'1..>s 0 n of goods cod y I tax territor terriror C e l 2 3 4 5 6 7 I! 9 10 11 12 u

2) CALCULATION OF APPLICABLE PENAL TY UNDER CLAUSE (a) OF SUB­ SECTION (l) OF SECTION 129

STATE

CENT

TAX/

INTEC

CE RAL

RATED

CE TAX

TORY

TAX TAX 9 Ill 11 12 l:l

I I I I I

li'fff:(;

TA);:

I

HA 1 E OF TAX

?:,."'TET--?--

TAXI- I

CI-..,

UNION I

I

I GOODS

()Jf.

(:S.+··???'j ..L ? i?-.- ?

I II

3) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (h) OF

SUB-SECTION (1) OF SF.CTI ON 129

AMOUNT OF TAX PENAL TY A:\IOllNT

TO I

TA STATE

S'JATE

CENT

TAX/

l::"iTEC CENT

TAX/

INTEC

R.-\L

UNION

RATED

CE RAL

UNION

RAT EU

CF:

:\0 OF co TIIY 1.U TAX

TERRI

TAX ss TAX

TERRI

TAX ss l I ) I

I 1, 2 3 4 5 6 7 8 9 10 11 12 13

l l 1= Page I 15 ( 7. You are hereby directed to show cause, within seven days from the receipt of this notice, as to why the proposed tax and penalty mentioned supra shouldnol be payable by you, failing which, further proceedings under the provisions of the Delhi Goods and Sen ices Tax Act, 2017 Central Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to States) Act. 2017 shall be initiated.

8. You arc hereby directed to appear before the undersigned on DD/iv1MNYYY al HI--IfMM.

9. If you fail lo furnish a reply within the stipulated date or fail lo appear for personal hearing on the appointed date and time, the case will he decided ex-parte on the basis of available records and on merits.

Signature Name and Designation of the Proper Officer To.

Sri.???????????? Driver/Person- in- charge Vehicle/Conveyance No:

Address:

Page j 16 f ' GOVERNMENT OF NCT OF DELHI

STATE TAX DEPARTMENT

BOND FOR PROVISIONAL RELEASE OF GOODS AND CONVEYANCE

1/We S/D/W of. hereinafter called ''obligor(s)" am/are held and firmly bound to the President of India (hereinafter called "the President") and/or the Governor of (State) (hereinafter called "the Governor") for the sum of.. rupees to be paid to the President I Go, ernor for which payment will and truly be made. I jointly and severally bind myself and my heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; dated this day of WHEREAS, in accordance with the provisions of sub-section (I) of section 129 of the Delhi Goods and Services Tax Act. 2017. the goods have been detained vide order number dated............ having value of rupees and involving an amount of tax of rupees. On my request, the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value ..................... rupees and a security of rupees against which bank guarantee has been furnished in favour of the President/ Governor; and WHEREAS, ! 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, line 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 mid.

OTHER WlSE and on breach or failure in the performance of any part of this condition, the same shall he in full forceand 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 <layhcreinbcforc written Signatureis) of obligor(s).

Date:

Place:

Witnesses Page I 17 (l) Place Name and Address Name and Address Dale Occupation Occupation /i Accepted by me this day of (month) (year) (designation of officer) for and on behalf of the President /Governor.

(Signature or the O lficcr) Page I 18 Order No.

GOVERNMENT OF NCT OF DELHI

ORDER OFDE:\TAND OF TAX AND PENALTY Order Date

1. Conveyance No.

2 - ---+Personin charge of the I Conveyance 3 Address of the Person in charge or the (?onvcyancc Mobile No. of the Person in charge of the conveyance

5. e-mail TD of the Person in charge of the conveyance

6. Name of the transporter

7. _G?T!Nof the transporter, if any I

8. Date and Time of Inspection

9. Date of Service of Notice

10. Order passed by

11. Date of Service of Order

12. Demand as per Order r I charges No.

I CGST Act I I UTGST Act I fci;s I I Total

DETAILS OF GOODS DETAINED

·! SI.No. Description of gQ.Ods HSN Code Ouantitv =--r- ? L?_ __J

DETAILS OF CONVEYANCE DETAINED

SI.No. Description Details 1 Conveyance Registration No.

2. Vehicle Description

3. Engine No.

4. Chassis No.

ORDER ENCLOSED

(Proper Officer) Page I 19 ORDER UNDER SECTION 129 (3) OF THE DELJTI GOODS AND Sft:RVICES TAX ACT, 2017 READ WITH RELft:VANT PROVISIONS OF THE :Cl<:l\TRAL GOODS AND The conveyance bearing No. was intercepted by (name and designation of the proper officer) on (dale) at (time) at (place).

The statement of the driver/person in charge of the vehicle was recorded on (date).

2. The goods in movement was inspected under the provisions of sub-section (3) of section 68 of the Delhi Goods and Services lax Act, 20 I 7read with subsection (3) of section 68 of the Central Goods and Services Tax Act or under section 20 of the Tntegrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act 2017 on (date) and the following discrepancies were noticed. (i) (ii) (iii)

3. In view of the above: the goods and the conveyance used for the movement of goods were detained under sub-section ( 1) of section 129 of the Delhi Goods and Services Tax Act, 2017rca<l with sub-section (3) of section 68 of the Central Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act 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 (I) of section 129 of the Delhi Goods and Services Tax Act, 2017 provides for the release of goods and conveyance detained on the payment of tax and penalty as under:

(1) the applicable tax and penalty equal lo 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 und penalty equal lo the fitly per cent of the value of the goods reduced hy the tax amount paid thereon under the Delhi Goods anti Services Tax Act and Central Goods and Services Tax Act 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 thereon under the Integrated Goods and Services Tax Act, where the owner of the goods does not come forward to pay such tax and penalty.

4.1. Clause (c) of sub-section (I) of section l 29 of the Delhi Goods and 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.

5. The calculation of proposed tax and penalty is as under:

1) CALCULATION OF APPLICABLE TAX Page I 20 [ I 1 TO ..

• I CENT INTEC CENT 1"1/TEG I RAL

RATED

CE

RAJ.

UNIO:-.'

IUTED

CE TAX

TERRI

TAX ss TAX

TERRI

I I 2 3 4 5 6 7 8 9 10 11 1:_B I j I I I

2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB­

SECTION (1) OF SECTION 129

CE D X SS

NT I

I l_L TO - T

TAX/

INTEG

TA\'./

INTE

RAL

TERRI

TERRI

RAT[ TAX

TORY

T.-\X TAX TOR\' T.\.

... - I J .

I 2 .3 I 4 5 6 7 8 9 10 11 12

I I

3) CALCULATION 01'? APPLICABLE PENALTY UNDER CLAUSE (b) OF

SUB-SECTION (1) OF SECTION 129

A!\IOUNT OF TAX TO

TA STATE

TA,\':/

INTEG

I NO OF co TITY I LU TAX

TERRI

TAX (R\. TAX .i.

I

STATE

CENT

TAX/

ss IUL ss TAX

TORY

TAX TAX

6. Incorporating the above points, a notice in FORM GST 1\IOV-07 was issued and duly served on the person in charge of the conveyance, providing him an opportunity to show cause against the demand of tax and penalty as applicable and make payment of the same and to get the goods and conveyance released.

Page I 21

7. In response to the said notice,

(i) the owner uf the goods/ person in charge of the conveyance has come forward and 1M,J1., the payment of tax and penalty as proposed. In view of this, the applicable tax and penalty proposed are hereby confirmed.

(ii) the owner of the goods/ person in charge of the conveyance has neither made the payment of tax and penalty proposed nor has he filed any objections to the notice issued in F'ORl\/1 GST MOV-07 and hence, the proposed tax and penalty are confirmed.

(iii) the owner of the goods/ person in charge of the conveyance 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:

9. ln view of the above, the applicable tax and penalty are hereby calculated/recalculated as under:

< RECALCULATION PART> to. You are hereby directed to make the payment forthwith/not later than seven days frcm the date of the issue of theorder of detention in FORM GST MOV-06, failing which action under section 130 of the Central Goods and Services Tax Act /scction 21 of the Union Territory Goods and Services Tax Act 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:

Page I 22 ( GOVERNMENT OF NCT OF DELHI

NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF

PENALTY UNDER SECTION 130 OF THE DELHI GOODS AND SERVICES TAX

ACT, 2017 READ \VITH THE RELEVANT PROVISIONS OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 I TIIE INTEGRATED GOODS AND S[RVICES TAX ACT, 2017 AND GOODS Al? SERVICES TAX (C0)1PENSATION TO

STATES) ACT, 2017

The conveyance bearing No.

was intercepted by (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 was inspected under the provisions of subsection (3) of section 68 of the Delhi Goods and Services Tax Act, 20 I ?read with subsection (3) of section 68 of the Central Goods and Services Tax Act I Section 21 of the Union Territory Goods and Services • Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub- section (3) or section 68 of the Central Goods and Services Tax Act on (date) and the following discrepancies were noticed.

(i) (ii) (iii) 1 In view ('\+· the above the goods r,nn CC'., ·eynnl"r><: vsed fo- ...... ?·"\'t;'ffi('"' (\f gC't"f??,,,,,,·c detained under sub-section ( l) of section 129 of the Delhi Goods and Services Tax Act, 20 I 7read with subsection (J) of section 68 of the Central Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Ad read with sub-section (3) of section 68 of the Central Goods and Services Tax Act by issuing M order of detention m FORM GST MOV 06 and U1e same was served on the person in charge of the conveyance on (elate). Along with the order of detention in FORM GST 'MOV 06, a notice was issued in FOAAl GST l\IOV 07 under the provisions of sub-section (3) of section l 29of the Delhi Goods and Services Tax Act, 2017, specifying the tax and penalty payable in respect of the goods in question.

4. Subsequently, after observing the principles of natural justice, an order demanding the applicable lax and penalty was issued in FORM GST MOV-09 on (Date) and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of appl icablc tax and penalty within the lime allowed in the order passed supra.

5. 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 Delhi Page I 23 Goods and Services Tax Act. 2017 read with Central Goods and Services Tax Act I section ( 21 of the Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Tax Act, .201 7/Glhlds 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.

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 Delhi Goods and Services Tax Act. 2017 read with the relevant provisions of the Central Goods and Services Tax/Union Territory Goods and Services Tax Act, the Integrated Goods and Services Tax Ad and the Goods and Services Tax (Compensation to States) Act. 20 I 7. 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

DESCRI 115

OF CO

TO TA I TERRI INTEG CENT TERRI I l!'o'TEC T_A_x_· 4 5 6 7 I! 9 10 11 1 12 13 ??--?__J_? SL.

?o I-

2) CALCULA TIO!': OF PENALTY RATE OF TAX Pl:l"AL'f\' A\IOUNT TO TA f>f:SCRI IIS I Page I 24 ( 3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS

FINE AMOUNT

I-

STATE

TOTA TAXI

SL.N O?OF COD QUAN TIT YALU CENT&\ TERRITOR LYfEGRAT CES l 2 3 4 5 6 7 8 9 i.---· ··- I

4) CALCULATION OF FII?E IN LIEU OF CONFISCATION OF CONVEYANCE TO

STAT STAT

TA L E E . TAX/ TAX/ .

.. \'A .

UNIO

CE?

UNIO

? N NO GOODS DE \' ) TAX TAX TAX s TAX TAX TAX s L

7. You are hereby directed to show cause, within seven <lays from U1c receipt of this notice, as to why the goods in question and the conveyance used lo transport such goods shall not be confiscated under the provisions of section 130 of the Delhi Goods and Services Tax Act or the Integrated Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, 2017 and why the tax, penalty and other charges payable in respect of such goods and the conveyance shall not be payable by you,

8. You arc hereby directed to appear before the undersigned on DD/MMf'{YYY at

HIVMM.

9. lf you fail to furnish a reply within the stipulated dale or fail lo appear for personal heating on the appointed date and lime. the case will be decided cx-partc on the basis of available records and on merits.

Signature Name and Designation of the Proper Officer To.

Shri Driver/Person- in- charge Vehicle/Conveyance no:

Address:

Page I 25 C • ( GOVERNMENT OF NCT OF DELHI

STATE TAX DEPARTMENT

FORl\1 GSTMOV -11

ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF

TAX, FINE AND PENAL TY

Order No. Order Date:

r: - I

1. Conveyance No.

2 Person in charge of the Conveyance 3 Address of the Person in charge of

4. Mobile No. of the Person in

5. e-mail ID of the Person in charge of the conveyance I6. Name of the transporter -? I7. GSTIN of the transporter, if an

8. Date and Time of Inspection

9. Date of Service of Notice of I Confiscation

10. Order pac;se?12l__

11. I Date of Service of Order I?Demandas per Confiscation I Order j On the Goods Act Tax Interest Penalty Fine/ Demand Other No.

charges COST Act

UTGST

Act IGST Act Total - --L-- - ? --- - - - On the Conveyance Act Tax Interest Penalty Fine/ Demand Other No.

charg? CGST Act

STATE

TAXI

Page I 26

UTGST

Act IGST Act Cess Total

DETAILS OF GOODS CONFISCATED

SI.No. Description of goods I HSN Code Quantity Value I

DETAILS OF CONVEYANCE CONFISCATED

SI.No. Description Details I Conveyance Registration No.

') Vehicle Description

3. Engine No.

4. Chassis No.

ORDER ENCLOSED

(Name and designation of Proper Officer) Page I 27 c' • f ORDER OF CONFISCATION UNDER SECTION 130 OF THE DELIII GOODS AND SERVICES TAX ACT, 2017 READ \VITH THE RELEVANT PROVISIONS OF THE

CENTRAL GOODS AND SERVICES TAX ACT/ 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 was inspected under the provisions of sub-section (3) of section 68 of the Delhi Goods and Services Tax Act. 2017 read with the relevant provisions of the Central Goods and Services Tax Act/the Integrated Goods and Services Tax Act, 2017 anc.l Goods and Services Tax (Compensation to Slates) Act. 2017 on (date) and the following discrepancies were noticed.

(i) (ii) (iii)

3. In view of the above. the goods and conveyances used for the movement of goods were detained under sub-section (I) of section 129 of the Delhi Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Ta'< Act read with sub-section (3) of section 68 of the CentralGoods and Services Tax Act by issuing an order of detention in FORM GST MOV 06 mid the same was served on the person in charge of the conveyance on (date), Along with the order of detention in FORM GST MOV 06, a notice was issued in FORM GSTMOV 07 under the provisions of sub-section (3) of section 129of the Delhi Goods and Services Tax Ad. specifying the tax and penalty payable.

4. Subsequently. after observing the principles of natural justice. on order demanding the applicable tax and penally was issued in FOR:\1 GSTMOV-09 on (Date) and the same was served on the person in charge of the conveyance. However. neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order passed supra. llence, a notice in FORM GST.MOV-10 was issued on (Date) proposing to confiscate the goods and the conveyance used for transporting such goods and the same was duly served on the person in charge of the conveyance. In the said notice, the tax. penalty and other charges payable in respect of such goods and the conveyance were also demanded. OR As the goods were transported without any valid documents, it was presumed that the goods were transported for the purposes of evading the taxes. Hence, it was proposed to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Delhi Goods and Services Tax Act. 2017 read with Central Goods and Services Tax Act I Section 21 of the UT Union Territory Goods and Services Tax Act or Page I 28 section 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 Delhi Goods and Services Tax Act and under section 130 of the-Central Goods and Services Tax Act I Section 21 of the Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act which are listed as under:

TOTAL

SL.NO OF GOODS CODE QUANTITY (Rs.)

7. You arc 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 or this order.

(I) CALCULATION OF TAX

RATE OF TAX TAXA'WOUNT

TO TA

PTION N E CENT TERRI INTEG CENT TERRI INTEG

SL. OF co QUAN (Rs. RAL TORY RATED CE RAL TORY RAn:o CE NO GOODS DE TITY ) TAX TAX TAX ss TAX TAX TAX ss l 2 3 4 5 6 7 8 9 10 l] 12 13 Page I 29 r { (2) CALCULATION OF PENALTY RATE OF TA.'\'. PE?Al.TY AMOUNT TO TA 1 2 3 4 5 6 7 8 9 10 II 12 13

(3) DETERMINATION OF rINE IN LIEU OF CONFISCATION OF GOODS FINE A:\IOUNT

I STATE

TOTA TA.XI

DESCRTPTI HSN I, I

SL.? O?OF COD QUAN TIT YALU CT.NTR? I

(4) CALCULATION OF FfNE IN LIEU OF CO.:-.JFISCATlON Of CONVEYANCE t I RATE OF TA.'{ Fli\'E AMOlTl\'T TO I

I TA

STAT

I

STAT

E ' F.

L I VA TAX/ ! TAX/ I\; C'E"' N I NO GOODS DE y ) TAX TAX I TAX s TAX TAX TAX s I' 1 2 3 4 5 II 6 7 8 9 to 11 12 13 I I I Signature Name and Designation of the Proper Officer To.

Shri Driver/Pc rs on in charge Vehicle/Conveyance no:

Address:

Page I 30 ... ,i, ·,

Provisions this circular answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017