Goods and Services Tax

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 GO

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 – Goods and Services Tax – GST MOV – 10 – GOVERNMENT OF INDIA 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 _____(da

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was served on the person in charge of the conveyance on ____ (date). Along with the order of detention in FORM GST MOV 06, a notice was issued in FORM GST MOV 07 under the provisions of sub-section (3) of section 129 of the Central Goods and Services Tax Act, 2017, specifying the tax and penalty payable in respect of the goods in question. 4. Subsequently, after observing the principles of natural justice, an order demanding the applicable tax and penalty was issued in FORM GST MOV-09 on _______(Date) and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order passed supra. 5. In view of this, the undersigned proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Central Goods and Services Tax Act, 2017 read with State Goods

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t of such goods and the conveyance. 6. The calculation of proposed tax and penalty is as under: 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 TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX/UNION TERRITORY TAX 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 TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX/UNION TERRITORY TAX 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 TERRITORY TAX 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 T

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