Download FORM GST MOV-04 for Physical Verification Report

CBEC clarifies the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances by issuing a CBEC CGST Circular no. 41/15./2018 dated 13th April,2018

Physical verification and inspection of the coveyence is generally undetaken when the person in charge of the conveyance fails to produce any prescribeddocuments needed or proper officer intends to do so. For the same Proper Officer will have torecord a statement of the person in charge of the conveyance in FORM GST MOV 01.
Apart from recording statement in Form GST MOV 01, the proper officer shall also issue an order for physical verification/inspection of the conveyance, goods and documents in FORM GSTMOV-02.This Form GST MOV -02 will requirethe person in charge of the conveyance to station theconveyance at the place mentioned in such order and allow the inspection of thegoods. Proper Officer will also be responsible toprepare a report in Part A of FORM GSTEWB-03 and upload the same on the common portalwithin twenty four hours of the aforementionedissuance of FORM GST MOV-02.
The proper officer shall conclude the inspection proceedings, eitherby himself or through any other proper officer authorised in this behalf within a period ofthree working days from the date of issue of the order in FORMGST MOV-02 (Period of 3 days begin from the order inFORMGST MOV-02 and not the report inPart A of FORM GSTEWB-03 on common portal). If inpection/physical verification proceeding is not completed within a period ofthree working days and ifcircumstances warrant that such time should be extended then proper officershall obtain a written permissionin FORM GST MOV-03 from the Commissioner or an officer authorized by him. Acopy of the order ofextension shall be served on the person in charge of the conveyance.
Once the physical verification/inspection of the conveyance and thegoods in movement is completed/concluded, 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 theperson in charge of the goods and conveyance. And the proper officer is also required to record the final report of the inspection in Part B of FORM GSTEWB-03on the common portal, within three days of such physical verification/inspection.

GOVERNMENT OF INDIA

FORM GST MOV-04

PHYSICAL VERIFICATION REPORT

Ref: FORM GST MOV-02 No.__________ Dated

The physical verification of the goods conveyance bearing No.__________has been conducted in the presence of Shri__________________ owner / person in charge of the goods vehicle. The details of the physical verification are as under :-

I hereby declare that the physical verification of the goods and conveyance mentioned above has been conducted in my presence and I accept that the contents recorded in this report are true and correct.

Signature of the Owner / Person in charge

Signature
Designation of the Proper Officer

ACKNOWLEDGEMENT

I hereby duly declare that I have received a copy of the above report of physical verification.

Signature of the Owner /

Person in charge

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• Download Form GST MOV -04 (Physical Verification Report)

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