GST MOV-06 : ORDER OF DETENTION UNDER GST ACT

CBIC issues clarification on interception of conveyance

GST MOV-06 : ORDER OF DETENTION UNDER GST ACT

GOVERNMENT OF INDIA FORM

GST MOV-06

ORDER OF DETENTION UNDER SECTION 129 (1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 The goods conveyance bearing No. was intercepted and inspected by the undersigned on at (place and time) AM/PM. At the time of interception, the owner/ driver/ person in charge of the goods/ conveyance is Shri

	the owner/ driver/ person in charge of the goods conveyance Shri has not tendered any documents for the goods in movement
	Prima facie, the documents tendered are found to be defective
	The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification
	E-Way bill not tendered for the goods in movement
	Others (Specify)

For the above said reasons, an order for physical verification / inspection of the conveyance, goods and documents was issued in FORM GST MOV-02 dated and served on the owner/driver/person in charge of the conveyance. A physical verification and inspection of goods in movement was conducted on by (name and designation) in the presence of the owner/driver/person in charge of the conveyance Shri and a report was drawn in FORM GST MOV-04. The following discrepancies were noticed.

Discrepancies noticed after physical verification of goods and conveyance
	Mismatch between the goods in movement and documents tendered, the details of which are as under- a) --------- b) --------- c) ---------
	Mismatch between E-Way bill and goods in movement, the details of which are as under- a) --------- b) --------- c) ---------
	Goods not covered by valid documents, and the details are as under- a) ---------

 

	b) --------- c) ---------
	Others (Specify) a) --------- b) --------- c) ---------

  In view of the above discrepancies, the goods and conveyance are required to be detained for further proceedings. Hence, the goods and above conveyance are detained by the undersigned and the driver/person in charge of the conveyance is hereby directed to station the conveyance at (place) at his own risk and responsibility and not to part with any goods, till the issue of release order in FORM GST MOV-05.   To, Shri Driver/Person in charge Vehicle/Conveyance No: Address: