GST Caselaw

What is the procedure to be followed in case goods are released by the proper officer wherein no discrepancy is found after physical verification/inspection of the goods /conveyance

What is the procedure to be followed in case goods are released by the proper officer wherein no discrepancy is found after physical verification/inspection of the goods /conveyance

 

FormsPurpose of FormTime LimitPurpose
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 movementNAOn 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-05Release Order wherein no discrepancy is found after inspection of goods and conveyance Forthwith with the completion of Inspection of goods and conveyanceWhere no discrepancies are found after inspection of goods and conveyance, the proper officer shall issue forthwith a release order in FORM GST MOV-05 and allow the conveyance to move further.

 

 

Click to comment

Leave a Reply

Your email address will not be published. Required fields are marked *

To Top