GST Goods Inspection: Detailed Procedure for Vehicle Interception

In the Goods and Services Tax (GST) regime, the interception of vehicles for the inspection of goods is a crucial process to ensure compliance with tax laws. This procedure is governed by various sections of the Central Goods and Services Tax (CGST) Act, 2017, and the CGST Rules, 2017. Here’s a detailed look at the steps involved:

Legal Provisions

1. Section 68 of the CGST Act, 2017: This section mandates that the person in charge of a conveyance carrying goods must carry the prescribed documents and devices for verification.
2. Section 129 of the CGST Act, 2017: This section deals with the detention, seizure, and release of goods and conveyances in transit.
3. Rule 138B of the CGST Rules, 2017: This rule empowers the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-State movement of goods.

Steps for Interception and Inspection

1. Authorization: The Commissioner or an officer authorized by him can empower a proper officer to intercept a conveyance.
2. Interception: The proper officer intercepts the vehicle and requests the person in charge to produce the necessary documents and devices for verification.
3. Verification: The officer verifies the documents and the goods being transported. If discrepancies are found, further action is taken.
4. Documentation: The officer records the statement of the person in charge of the conveyance in FORM GST MOV-01.
5. Order for Physical Verification: If required, the officer issues an order for physical verification/inspection in FORM GST MOV-02.
6. Report Submission: Within 24 hours of issuing FORM GST MOV-02, the officer prepares a report in Part A of FORM GST EWB-03 and uploads it on the common portal.
7. Inspection Completion: The inspection must be completed within three working days from the date of issue of FORM GST MOV-02. If more time is needed, written permission in FORM GST MOV-03 must be obtained.
8. Final Report: Upon completion of the inspection, the officer prepares a final report in FORM GST MOV-04 and serves a copy to the person in charge of the goods and conveyance.

Consequences of Non-Compliance

If the person in charge fails to produce the necessary documents or if the goods are found to be transported in contravention of the GST provisions, the goods and the conveyance can be detained or seized. The owner of the goods or the conveyance may face penalties as prescribed under the law.

Conclusion

The procedure for the interception of vehicles for the inspection of goods by GST officials is designed to ensure that goods in transit comply with GST laws. It involves a series of steps from authorization to the final report, ensuring transparency and accountability in the process.

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Read here complete Legal Procedure for Interruption of conveyances for inspection of goods in movement

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