FORM GST MOV-05 : RELEASE ORDER IN CGST ACT

FORM GST MOV-05 : RELEASE ORDER IN CGST ACT

CBIC issues clarification on interception of conveyance

 

FORM GST MOV-05 : RELEASE ORDER IN CGST ACT

GOVERNMENT OF INDIA

FORM GST MOV-05

RELEASE ORDER

Ref: FORM GST MOV-02 NO. Dated

 

1. The goods conveyance bearing 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 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
• 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

or

3. The goods conveyance bearing carrying goods was inspected by me (name and designation) on and after inspection and following the due process, an order of confiscation of goods and conveyance was issued in FORM 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 are 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 / Person-in-charge

* Strike through whichever is not applicable