FORM GST MOV -10
NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF PENALTY UNDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
The conveyance bearing No._______ was intercepted by _____________ (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 was inspected under the provisions of subsection (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State Goods and Services Tax Act / Section 21 of the Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub- section (3) of section 68 of the Central Goods and Services Tax Act on ______ (date) and the following discrepancies were noticed.
(i)
(ii)
(iii)
1) CALCULATION OF TAX
| RATE OF TAX | TAX AMOUNT | |||||||||||
|
SL.NO |
DESCRIPTION OF GOODS
|
HSN CODE |
QUANTITY |
TOTAL VALUE (Rs.) |
CENTRAL TAX |
STATE TAX/ UNION TERRITORYTAX |
INTEGRATED TAX |
CESS |
CENTRAL TAX |
STATE TAX/ UNION TERRITORYTAX |
INTEGRATED TAX |
CESS |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
2)CALCULATION OF PENALTY
| RATE OF TAX | PENALTY AMOUNT | |||||||||||
|
SL.NO |
DESCRIPTION OF GOODS
|
HSN CODE |
QUANTITY |
TOTAL VALUE (Rs.) |
CENTRAL TAX |
STATE TAX/ UNION TERRITORYTAX |
INTEGRATED TAX |
CESS |
CENTRAL TAX |
STATE TAX/ UNION TERRITORYTAX |
INTEGRATED TAX |
CESS |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS
| FINE AMOUNT | ||||||||
|
SL.NO |
DESCRIPTION OF GOODS
|
HSN CODE |
QUANTITY |
TOTAL VALUE (Rs.) |
CENTRAL TAX |
STATE TAX/ UNION TERRITORYTAX |
INTEGRATED TAX |
CESS |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
4) CALCULATION OF FINE IN LIEU OF CONFISCATION OF CONVEYANCE
| RATE OF TAX | FINE AMOUNT | |||||||||||
|
SL.NO |
DESCRIPTION OF GOODS
|
HSN CODE |
QUANTITY |
TOTAL VALUE (Rs.) |
CENTRAL TAX |
STATE TAX/ UNION TERRITORYTAX |
INTEGRATED TAX |
CESS |
CENTRAL TAX |
STATE TAX/ UNION TERRITORYTAX |
INTEGRATED TAX |
CESS |
| 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 goods in question and the conveyance used to transport such goods shall not be confiscated under the provisions of section 130 of the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, 2017 and why the tax, penalty and other charges payable in respect of such goods and the conveyance shall not be payable by you.
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,
Shri__________________________
Driver/Person in charge
Vehicle/Conveyance no:
Address:
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