FORM GST MOV- 07 Notice Under Section 129 (3)

FORM GST MOV- 07 Notice Under Section 129 (3)

GOVERNMENT OF INDIA 

FORM GST MOV- 07

NOTICE UNDER SECTION 129 (3) 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 conveyance bearing No._______ was intercepted by _____________ (Name and Designation of the proper officer) on __________ (date) at _____(time)  at_________(place). The statement of the driver/person in charge of the vehicle was recorded on ______ (date).

2.The goods in movement were inspected under the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 on _______(date) and the following discrepancies were noticed.

(i)

(ii)

(iii)

3. In view of the above, the goods and the conveyance used for the movement of goods were detained under sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 and sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the Central Goods and Services Tax Act, 2017 by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge  of the conveyance on _______ (date).

4. Sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods and conveyance detained on the payment of tax and penalty as under:

• the applicable tax and penalty equal to one hundred percent of the tax payable on such goods, where the owner of the goods comes forward to pay such tax and penalty.
• the applicable tax and penalty equal to the fifty percent of the value of the goods reduced by the tax amount paid thereon under the Central Goods and Services Tax Act, 2017 and State/UT Goods and Services Tax Act calculated separately or the applicable tax and penalty equal to the value of the goods reduced by the tax amount paid thereon under the Integrated Goods and Services Tax Act, where the owner of the goods does not come forward to pay such tax and penalty.

5. Clause (c) of sub-section (1) of section 129 of the Central Goods and Services Tax Act,2017 provides for the release of goods upon furnishing of a security equivalent to the amount payable under clause (a) or clause (b) of the said sub-section, as indicated supra at (i) and (ii) of para 4 above, in FORM GST MOV-08.

   Related Topic:
   FORM GST MOV-03 Order Of Extension Of Time

   6. The calculation of proposed tax and penalty is as under:1). CALCULATION OF APPLICABLE TAX
      

      					RATE OF TAX				TAX AMOUNT
      Sl. no	Descrip tion of goods	HS N co de	Quan tity	Tot al val ue (Rs .)	Cent ral tax	State tax / Unio n territ ory tax	Integr ated tax	Ce ss	Cent ral tax	State tax / Unio n territ ory tax	Integr ated tax	Ce ss
      1	2	3	4	5	6	7	8	9	10	11	12	13

      2). CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUBSECTION (1) OF SECTION 129

      					RATE OF TAX				PENALTY AMOUNT
      SL .N O	DESC RIPTI ON OF GOO DS	H S N C O D E	QUA NTI TY	TO TA L VA LU E (R S.)	CEN TRA L TAX	STAT E TAX/ – UNIO N TER RITO RY TAX	INTE GRAT ED TAX	C E S S	CENTRAL TAX	STATE TAX / UNION TER RITO RY TAX	INTE GRAT ED TAX	C E S S
      1	2	3	4	5	6	7	8	9	10	11	12	13

      3). CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUBSECTION (1) OF SECTION 129

      					AMOUNT OF TAX				PENALTY AMOUNT
      SL .N O	DESC RIPTI ON OF GOO DS	H S N C O D E	QUA NTI TY	TO TA L VA LU E (Rs .)	CEN TRA L TAX	STAT E TAX / UNIO N TER RITO	INTE GRAT ED TAX	C E S S	CEN TRA L TAX	STAT E TAX / UNIO N TER RITO	INTE GRAT ED TAX	C E S S
      						RY TAX				RY TAX
      1	2	3	4	5	6	7	8	9	10	11	12	13

       

      7. You are hereby directed to show cause, within seven days from the receipt of this notice, as to why the proposed tax and penalty mentioned supra should not be payable by you, failing which, further proceedings under the provisions of the Central Goods and Services Tax Act, 2017 State/Union Territory Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to States) Act, 2017 shall be initiated.
      8. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
      9. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and on merits.

                          Signature

      Name and Designation of the Proper Officer

      To,

      Sri.__________________________

      Driver/Person in charge Vehicle/Conveyance No:

      Address:

Download PDF: FORM GST MOV-07