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Procedure for interception of conveyances for Inspection of

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Procedure for interception of conveyances for Inspection of

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  1. Procedure for interception of conveyances for Inspection of Goods In Movement, Detention, Release and Confiscation

  2. 1. Who can be Proper officer for interception of conveyances for inspection • The jurisdictional Commissioner or an officer authorized by him for this purpose shall, by order, designate an officer/officers as the proper officer/officers to conduct an interception of conveyances for Inspection and goods in the jurisdictional area specified in such order.

  3. 2. Verification of Conveyance by Proper officer interception of conveyances for inspection • 2.1 Where no Discrepancies found • 2.2 Where discrepancies found • a) Statement of the person in charge of the conveyance shall be recorded in FORM GST MOV-01. • b) 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 • c) 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.

  4. 3. Order and Report on Physical verification of conveyance • On completion of physical verification, report of physical verification shall be prepared in FORM GST MOV-4 and copy of said report to be served to person in charge of 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. • a.  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. • b. 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.

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