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GST E-Way Bill Verification & Transport Goods’ Examination

Validation of GST E-way Bill with Goods' Inspection

The major usage of the e-way bill is to ensure the smoother goods movement at the check post. When goods are ready to move from one place to another then the transporter needs to verify that the mentioned things are in place:

  • E-way Bill/number
  • Invoice Copy

This article elaborates on the investigation of various processes which are engaged in the transportation of goods from one place to another. The procedures which are elaborated here are the preferences of GST e way bill verification, detention & inspection of goods in transit.

By an Officer, Intercept and/or Inspect

When the goods are in transit, a proper office can intercept or inspect any good carrier. The same might either be intercepted for the e-way bill verification purposes or the goods inspection. Moreover, towards the e-way bill verification process, the officer might validate all the documents that are on the transporter, perception of e-way bills and invoices, for others. But it should be remembered that the officer would not do any other form of the physical inspection of goods when one is conducted already in a state or UT.

GST Eway Bill Required Documents

The officer shall furnish these documents on the interception:

  • Part A of form GST EWB-03 summary report (Happens within 24 hours of the inspection)
  • The final report in Form GST EWB-03 Part B. the same would be furnished within 3 days of the inspection.

What will happen if the Transporter is unable to supply the Documents while processing the Verification of GST E Way Bill

The mentioned below steps can be taken by the proper officer these are:

Step 1: Record the statement of the transporter in Form GST MOV-01.

Step 2: Towards the inspection of goods in the second GST MOV form, an order is being issued.

Step 3: After the finish of the proceedings, a report in Form GST MOV-04 would get updated.

What Happens Document Discrepancy Found/Not Found

If no mismatch or glitches are found in the documents while conducting the examination, an order in Form GST MOV-05 would be passed to release the vehicle and goods. The process stated above must run parallel. Moreover, the process must get finished in 3 days from the order of the inspection.
While verifying and inspecting the goods, if the officer revealed any discrepancy the officer would take the below-mentioned actions:

  • Pass detention with the help of Form GST MOV-06.
  • A notice that will express the tax and penalty imposed via Form GST MOV-07.

Read Also: Easy Guide to Integrate GST E-Way Bill with Vahan e-Portal

Owners’ Action Toward the Order

Post obtaining the notice to furnish the subjected tax and penalty, the seized owner might:

  • Accept the tax and penalty
  • Dispute the tax and penalty

Effects of No Payment of Taxes & Penalties

When there is a failure to furnish the charges or the officer sees another try has been made to tax theft then he or she will:

  • Serve a notice asking to seize the goods and the vehicle. The same would tell you about the tax amount, levied a penalty, along with the fine in place of seizing that is required to be furnished. The same amount needs to be paid within a duration of 3 months.
  • Prior to passing the final order, the officer needs to provide the assessee with a chance to be heard.

Recommended: Gen GST E Way Bill Software: A Complete E Waybill Solution For Suppliers & Transporters

Final Passing Order via Form GST MOV-11 & MOV-09

The final order would be passed in Form GST MOV-11 and the form GST MOV-09 shall get taken after the process of the inspection of goods found any form discrepancies. A summary of the orders would be uploaded on the common portal. When the vehicle is seized, the vehicle’s title with that of the goods is assigned to the Central Government. On the payment of the fine, the title would be released. Towards the aforementioned case, a temporary id would be made for making the payments for an unregistered taxpayer. There are several kinds of forms and their precise use would be notified to you. These are described as:

Name of the FormWhat is its use?
GST MOV-01Statement of the owner or driver who is the vehicle in charge.
GST MOV-02An order for physical verification and the inspection of goods, the conveyance, or the documents.
GST MOV-03Order for extension of time after three days for inspection
GST MOV-04A report of physical verification
GST MOV-05This is a release order
GST MOV-06An order of detention
GST MOV-07Notice that determines the penalty and tax amount
GST MOV-08A bond for the provisional release of goods and/or conveyance
GST MOV-09An order requiring the tax and the penalty
GST MOV-10A notice for the seizure of goods
GST MOV-11An order of seizure of goods and/or conveyance and payment of the applicable taxes, fines, and penalties

As the mentioned process are still running in its initial stage, its advantages are yet not be obtained. It will be noticed how the same operations/process would diminish the waiting and compliance time and indeed lessens the paperwork.

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Arpit Kulshrestha
Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous. View more posts
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