GST Updates

Goods detained and demand deposited through cash Ledger by the Tax-payer-Important Timelines, Process and Forms

Goods detained and demand deposited through cash Ledger by the Tax-payer-Important Timelines, Process and Forms

This post covers the case wherein goods are detained by the proper officer and are released on payment of the due demand. Following steps are required to be followed in the process and actions need to be taken by the taxpayer/other person for release of goods.

FORMAction to be taken Time Limit if anyDetails of the Action to be Taken
FORM GST MOV-01 Recording the Statement of person in charge of conveyanceNAWhere the person in charge of the conveyance fails to produce any prescribed document 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

 

FORM GST MOV-02Physical verification/inspection of the conveyance, goods and documentsNAIn addition to issuance of MOV-01, 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.

 

PART-A FOR GST EWB-03 Report for Physical Verification/inspection of the conveyance, goods and documentsWithin Twenty-Four hours of issuance of FORM GST MOV-02Proper officer shall, within twenty four hours of 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.

 

FORM GST MOV-03-Application for Extension of Time Limit for conclusion of inspection proceedings to be obtained by the proper officer from the Commissioner or an officer authorized by himConclusion of Inspection proceedings within a period of  Three days from date of issue of order in FORM GST MOV-02Within a period of three 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 days and a copy of the order of extension shall be served on the person in charge of the conveyance.

 

FORM GST MOV-04Report of Physical Verification /inspection of the conveyance and the goods in movementOn completion of the physical verification/inspection of the conveyance and the goods in movementOn 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.

 

PART B FORM GST EWB-03Final Report of Inspection to be uploaded on the portal in Part B of FORM GST EWB-03 Within three days of such physical verification/inspection.The proper officer shall also record, on the common portal, final report of inspection in Part B of FORM GST EWB-03 within three days of such physical verification/inspection.

 

GST MOV-06 and GST MOV-07Detention order for goods and Conveyance in MOV-06 and Notice in accordance with the provisions of Section 129(3) in MOV-07NAWhere proper officer is of opinion that 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 Actspecifying the tax and penalty payable. The said notice shall be served on the person in charge of the conveyance.

 

GST MOV-05Release order on payment of applicable Tax and Penalty as mentioned in the Notice issued under MOV-07NAWhere owner of 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 (1) of section 129 of the CGST Act, or where owner of goods does not come forward to make 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.

 

GST MOV-09Order in MOV-09 to add the demand accruing in the electronic liability registerNAOrder in FORM GST MOV-09 shall be uploaded on 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.

 

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