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GST Compliance on Goods Movement: Flowchart for Interception, Detention, Release, and Confiscation of Goods in Movement

Navigating the complexities of GST compliance during the movement of goods involves understanding the specific procedures for interception, detention, release, and confiscation. The GST authorities follow a structured process to ensure compliance, which includes recording statements, verifying documents, and potentially detaining goods if discrepancies are found. This guide provides a step-by-step flowchart to help you understand each stage, from the initial interception to the possible release or confiscation of goods.

1. Record a statement of the person in charge of the conveyance in FORM GST MOV-01

2. Order for physical verification/inspection FORM GST MOV-02

3. within 24 hours of issuance of FORM GST MOV-02, upload report in common portal Part A of FORM GST EWB-03

i) within 3 days of issuance of FORM GST MOV-02, Conclude the proceedings

ii) If not conclude the proceedings within 3 days, shall obtain a permission from Commissioner in FORM GST MOV-03

Prepare a report of physical verification in FORM GST MOV-04

  • within 3 days of physical verification, record final report in common portal Part B of FORM GST EWB-03

i) No discrepancies are found after the inspection shall issue a release order in FORM GST MOV-05

ii) Needs to be detained under section 129 shall issue an order of detention in FORM GST MOV-06

specifying the tax and penalty payable notice in FORM GST MOV-07

i) After obtaining a bond along with a security in the form of bank guarantee equal to the amount payable shall issue a release order in FORM GST MOV-05

ii) After the amount of tax and penalty has been paid shall issue a release order in FORM GST MOV-05

    • The order shall be uploaded in common portal in FORM GST MOV-09

iii) The proposed tax and penalty are not paid within 7 days, proposing confiscation of the goods by serving a notice in FORM GST MOV-10

a. An order of confiscation of conveyance shall be passed in FORM GST MOV-11

A summary of order in FORM GST MOV-09 and FORM GST MOV-11 shall be uploaded electronically on the common portal in FORM GST-DRC-07

GST Compliance on Goods Movement -Flowchart

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Experienced Cost and Management Accountant with a demonstrated history of working in the accounting industry. Skilled in Direct Tax, Accounting Standards, Financial Accounting, Goods and Services Tax (GST), and Indian Taxation. Associate Member of The Institute of cost Accountants of India. View Full Profile

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June 2024