INSPECTION OF GOODS IN MOVEMENT UNDER GST ACT, 2017

[CHECK OF VEHICULAR TRAFFIC]

Procedure to be followed by proper officer Under Rule 138

(E-waybill Portal)
By Proper Officer :
 Inspection and Verification of goods : Summary report of every
inspection shall be recorded by the proper officer in Part –A of GST EWB-
03 with in 24 hours of inspection and final report in Part-B of GST EWB-
03 within 3 days.
 The period of twenty four hours or, as the case may be, three days shall
be counted from the midnight of the date on which the vehicle was
intercepted.
By Transporter:
 Where a Vehicle has been intercepted & Detained for a period exceeding
30 minutes the transporter may upload the said information in Form GST
EWB-04 (Report of Detention) on the Portal (Rule 138D).
MIS E-WAYBILL SYSTEM
Part –A and Part-B
 Part –A

-
 Part -B
-
 Procedure to be followed by Proper Officer
 No Discrepancies found in the consignment
 The conveyance shall be allowed to move further.
 If discrepancies are noticed
 Statement of the person in charge of the Conveyance shall be recorded in Form
MOV-01.
 The proper officer shall issue an order for physical verification/inspection of the
conveyance, goods, and documents in FORM GST MOV-02.

 Within a period of three days from the date of issue of the order in FORM GST
MOV-02, inspection shall be concluded.

 Where circumstances warrant such time to be extended for a further period not
exceeding three days, he shall obtain a written permission in FORM GST MOV-03
from the Joint Commissioner, for extension of time beyond three working days
and a copy of the order of extension shall be served on the person in charge of
the conveyance.
 On completion of Physical verification, report in Form MOV-04
shall be uploaded in GST BO portal.
 In case No discrepancies are found, release order in Form MOV
-05 shall be issued.
 If any discrepancies are found, Order of Detention of Goods/
Conveyance in Form MOV-06 by taking possession of
Goods/Conveyance shall be issued.
 Forms
 GSTN BO (Back Office) Portal - Work Items - Statutory Functions -Enforcement Module.
 Initiate New Case - Select Case Type as "Case related to Movement of Goods/Conveyance".
 New Case ID will be generated irrespective of Jurisdiction.
 With the generated Case Id, the adjudication process shall be initiated and concluded through use of different functionalities
available in the enforcement module.
Enforcement
S. No. Forms Module - Form to be selected
Functionalities
1 MOV-1 Proceedings MOV-1 Statement

2 MOV-2 Orders MOV-2 Order for Physical Verification Goods/Conveyance

3 MOV-3 Proceedings MOV-3 Extension of Inspection Time
4 MOV-4 Proceedings MOV-4 Physical Verification Report
5 MOV-5 Orders MOV-05 Release Order
6 MOV-6 Orders MOV-06 Detention Order
7 MOV-7 Notices MOV-07 Show-Cause Notice
8 MOV-8 Proceedings MOV-8 Provisional Release of Goods/Conveyance
9 MOV-9 Orders MOV-09 Order of Demand - Penalty
10 MOV-10 Notices MOV-10 Notice for Confiscation & Levy of Penalty
11 MOV-11 Orders MOV-11 Order of Confiscation
Procedure in BO Portal
1. Navigate to Statutory Functions > Enforcement > Initiate New Case option.

2. Initiate New Case page is displayed. Enter details in the displayed fields. Case ID will be generated irrespective of Jurisdiction.
2d. Click the CREATE button and click PROCEED.
2e. A confirmation message is displayed. Click CONTINUE

Enforcement Case Detail page is displayed. From this page, you can initiate
proceedings for enforcement by operating on the tabs provided at the left-hand
side of the page.
 > Upload MOV-01 STATEMENT OF OWNER/DRIVER/PERSON-IN-CHARGE

Enforcement officer intercepts goods and/or conveyance (when in movement) and has reasons to believe that
they are being transported in contravention of the provisions of the Act or Rules and/or evasion of tax is
suspected because the Taxpayer (owner of the intercepted goods) failed to produce the required documents
or for any other reason; he/she can issue MOV-01 STATEMENT OF OWNER/DRIVER/PERSON-INCHARGE to
that Taxpayer.
1. On the Case Detail page of that particular Case ID, select the PROCEEDINGS tab. Click ADD PROCEEDINGS button to open
the drop-down list and select MOV-01 STATEMENT OF OWNER/DRIVER/PERSON-IN-CHARGE.
 > Issue MOV-02 ORDER FOR PHYSICAL VERIFICATION OF Goods/Conveyance
One should upload only one MOV-02 ORDER FOR PHYSICAL VERIFICATION OF G/C
against a particular Case ID of the Taxpayer. -MOV-02 can be issued only after MOV-
01has been issued against the Case ID.

An intimation of the issued Order is sent to the Taxpayer on his/her registered email ID and
mobile number.
 > Issue MOV-02 ORDER FOR PHYSICAL VERIFICATION OF Goods/Conveyance
One should upload only one MOV-02 ORDER FOR PHYSICAL VERIFICATION OF G/C
against a particular Case ID of the Taxpayer. -MOV-02 can be issued only after MOV-
01has been issued against the Case ID.

An intimation of the issued Order is sent to the Taxpayer on his/her registered email ID and
mobile number.
> Issue MOV-03 EXTENSION OF INSPECTION TIME
If the officer wants to allow extension of inspection time of the intercepted goods and/or
conveyance (when in movement), he/she can issue MOV-03 EXTENSION OF
INSPECTION TIME.

The updated PROCEEDINGS tab is displayed, with the table containing the record of the
issued Order and the Status updated to "MOV-03 issued”. Click the hyperlink in the
"Proceeding Type" column to view the uploaded Form.
MOV-04 PHYSICAL VERIFICATION REPORT page gets displayed.

The same is reflected in the GST Portal at the Taxpayer end as: An intimation of the
issued MOV-04 is sent to the Taxpayer on his/her registered email ID and mobile
number.
> Issue MOV-05 RELEASE ORDER
In case the proper officers is satisfied with the physical verification of the intercepted goods and/or
conveyance and does not find any discrepancy, he/she can issue MOV-05 RELEASE ORDER to the
Taxpayer.

An intimation of the issued Order is sent to the Taxpayer on his/her

registered email ID and mobile number.
> Issue MOV-06 Detention Order
In case the proper officer is NOT satisfied with the physical verification of the intercepted
goods and/or conveyance and finds some discrepancy, he/she can issue MOV-06
DETENTION ORDER to the Taxpayer.

The same is reflected in the GST Portal at the Taxpayer end as: ■An intimation of
the issued Order is sent to the Taxpayer on his/her registered email ID and mobile
number.
> Issue MOV-07 NOTICE UNDER SECTION 129(3) OF APGST ACT

In case the Proper Officer is NOT satisfied with the physical verification of the intercepted goods
and/or conveyance and finds some discrepancy and has issued MOV-06 DETENTION ORDER to the
Taxpayer, he/she must issue "MOV-07 NOTICE UNDER SECTION 129(3) OF APGST ACT" Notice as well.
> Upload MOV-08 BOND FOR PROVISIONAL RELEASE OF Goods/Conveyance

Once the Taxpayer submits original Bond in form MOV-08 for provisional release of goods/
conveyance to the officer offline, the proper officer must upload it on the GST Portal
> Issue MOV-09 ORDER OF DEMAND - TAX & PENALTY

In case the proper Officer has issued MOV-06 DETENTION ORDER to the Taxpayer, he/she can also
issue speaking Order in Form MOV-09 ORDER OF DEMAND - TAX & PENALTY.
 > Issue MOV-10 NOTICE FOR CONFISCATION & LEVY OF PENALTY
The Proper Officer issued MOV-06 and MOV-07 to the Taxpayer, with regards to the intercepted goods and/or
conveyance (when in movement) and the Taxpayer has not paid the levied tax/penalty amount or has
evaded it; he/she can issue MOV-10 NOTICE FOR CONFISCATION & LEVY OF PENALTY to the Taxpayer.
Post adjudication the orders get displayed under orders tab as DRC 07
Summary of the order for MOV-09::
Thank you