BOND FOR PROVISIONAL RELEASE OF GOODS AND ¢ sorneesesnem sf DIW Of. hereinafter : D called “obligor amare bel Iie sgn ar ls carer olin; es Pees ee (State) (hereinafter called “he Govemor") for the sum of :
tothe President / Goverior for which payment will and truly be made. 1 ly bind myself ad my heir! exeoutors administrators!
tatives/successors and assigns by these presents; dated {hiss jn accordance with the provisinns of sub-secti ‘section .
‘and Services Tax Act. 2017, the goods have been oo vide pete aa having — value Of ss .yrerree-- ¢ and involving an f rupees: Gn-my request, the goods have been permitted, qeleased provisionally by the proper officer on execution of the bond of value seneesetupecs and a sccurity of .... vccerecenesentupess aginst which bank Shas been furnished in favour of the President/ Governor; and ds relewsed provisionally to me a8 and when authorized under the Act, AS, F undertake to produ d by the proper officer dul nd other Tawfal charges demanded by the proper (he date of detention being mute in writing by the , ios me taxes, interest. penalty duly paid within seven days officer, this oblisatioe shal! be void, failure in, the performance of any part 0!
and on breach or f this condition, the ‘be in full forceand virtac:
competent to make good all the losses \ ae ail, at his option, be ¢ ‘by cadorsing his rights under, the nt/Govemor 8b guarantee oF from the amount of the bank rave been signed the day hereinbefore writen © © GOVPRNMENTOFNCTORDELHT BT fF 7 FORMGSTMOV-09 ORDER OF DEMAND OF TAX AND PENALTY Order No. Order Date { Con’ nce No.
Se ee ;
‘Address of the Person in charge of ‘the Co c ‘Mobile No. of the Person in charge of the conveyance e-mail ID of the Person in charge of the conve = __| Date of Service o sod by GOVIRNMENT OFNCTOFDE = Se ~ FORM GST MOV-09. eS hate ORDER OF DEMAND OF TAXAND PENALTY + Order Date the Person i of Order Interest | Penalty | Fine/Other | Demand a _|_ charges No.
DETAINED a S 1S AND SiR $ (COMPENSATION ' OS FATES) ACT, 2017 The conveynnce bexring No. and Gee é tes e at j designation of the proper officer) on (date) at (time) ings) ‘The statement of the driver/person in charge of the Vehicle was recorded on__ (date), 68 of oe Delt Conn 2 inspected under the provisions of subaeaton (of ection 68 of the Delhi Goods and Services Tax Act, 201 Tread with vubsection (3) of Section 68 of ‘the GEAR Goods und Services Tax Act of under section 21) of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68.0f the Ceatral Goods and Services Tax Act, 2017 on (date) and the following discrepancies were ‘noticed.
{i)
(i) i) 3, In view of the above, the goods and the couveyance used for the movethent Getained wider sub-section (1) of section 130 of the Delhi Goody and et 2017read with sub-section (3) of section 68 of the EHR Goods and eee Unttr section 20 ofthe Integrated Gods and Services Tax Act read with ones zt of Section 68 of the Central Goods and ServicesTax Act, 2017 by issuing an order de in FORM GST Mov-06 and the same Wid served us ‘be person in charge conveyince on (date).
:
4, Sub-section (1) of section 129 of the Dethi Goods and Services Tex Act, 2017 provides: the release of goods and Sonveyance detained on the payment of tax and penalty as under: () the applicable tax and penstty equal to ane hundred percent of the tie payable on such” gods, where the owner of the goods comes forward! to pay such tnx and penalty, of the value of the goods redused
(ii) the applicable tax ond penalty equal to the fifty per « by:the tax amount paid thereon under the Deihi Goods und Services Tox Act and Goods and Services Tax Act calculated separately or the Applicable tax and Penalty equal to the fifty per cont of the value of the 800d reduced by the tux amount paid thereon under the Tntegrated Goods und Services Tax Act, where the owner oF the goods does not come forward to pay such tax and penalty, eecirvtie
4.1, Clause (¢) of sub-section (1) of section 129 of the Delhi Goods und Secvices Tax Act, 2017 provides for the release of goods upon furnishing of a se curity equivalent to the amount’ Payable under clause (2) or clause (b) of tho said sub-section, ay indicated supra at (i) and Gi) of para 4 above, in FORM GST MOY-08.
5. The caleulation of proposed tax and penalty is as under:
1) CALCULATION OF APPLICABLE TAX oe _ Page |20 i.
TION OF APPLICABLE PENALTY UNDER | SECTION (1) OF SECTION 129 * N OF APPLICABLE PENALTY UNDER CLAUSE: (by OF F SECTION 129 3 CALCULATI O SUB-SECTION (0 __— AMOUNT OF TAX ; 7. Inresponse to the said notice, 4 2 mh roy ‘owner of the goods! person in charge ofthe conveyance has come forward and the payment of tx and peaslty as proposed. view of this, the applicable tax. and pe Prog sed x “ Sa creche panna tre ft cone: as neither mathe m of tax and penalty proposed nor has he filed any objections ‘o the notice issued “ ‘GST MOV-07 and hence, the proposed tax and penalty ae confimed , , (0 nr tte got pao in charg of conveyun has i ojotions aud ‘ a.
7 of Rebs, \ c ...
8. The objections filed by him were perused and found Acceptable! not acceptable for the: following reasons: ‘ ; _ SPEAKING ORDER Text> a h if 9: In view of the above, the applicable tax and penalty are hereby sl/recalcatated i under:
srg 4 4 ‘ < RECALCULATION PARTS mK ‘ ‘i i dao 7 ate he re fit en pe dag ort the me iG Gite OF the-issue of theonder of detention in FORM GST MOY-16, ating eat am under section 130 of the Geil Goods and Services Tox. Act ‘section 21 ‘oF thedinion 1. Temitory Goods and Services Tax Act or ;
Section 20 of the litegrated Goods and Services At t shall be initiated, eg Signature Namé and it > GOVERNME NT OF NCT OF DELUD wpe arose S de ae § FOR CONFISCATION OF GOODS OR CONVEY.
TY UNDER SECTION 130 OF THE DELHI GOODS T, 2017 READ WITH ‘THE RELEVANT PROVISIONS OF 9 (‘THE INTEGRATED GOODS AND SERVICES we | SERVICES TAX ACT, 201 CT; 2017 AND GOODS AND SERVICES TAX (C OMPENSATION TO” :
STATES) ACT, 2017 ‘wos intereopted by ___-_— @asianation
(ate), at (time) pt = (place) ‘The a in charge of the vehicle was recorded. on (date).
goods in movement Was inspected under the provisions of gubsection (3) of section 68 Goods «nd Services Tax Act, 201 Tread with subsection (3) of section 68 of the Union Territory Goods and Services Tax Act / Section 21 of the Integrated Goods and Services ‘Tex Aste 1 Goods and Services Tax ‘Acto n_____{date) and the Goods and Services or under section 20 of the @) of section 68 of the Ceatral discrepancies Were noticed.
J ceverhent Of Beer 5 and Services THX Act, and Services Tax Act ot with sub-section Qyo f rder of detention 10 pees teed for ing an oF harge of the conveyance GST MOV 66, a notice WSs of section the penalty payable in espe oF justice, ‘an order demandin g the Seods aitd the conyeyanc Ashe t0ods wer anepoeg Without any-vatid documents, it is Presumed that the goods rome aire fre aroma ot cpa the taxes. In view Of this, the undersigned PROBES t0, confiscate the above Boods and, the conveyance uned to £00ds under the provisions Of section sapyok the Dslhi Goods and Se-vies Tax Act, 2017 read with Provisions of the Goods and Services Tux/Union Territory Goods and Services Tax. Act, the Inteyrated Goivds And Services Tay Actand the Goods ‘and Services Tax ( 1 lo States) Act, 2017. In addition, you ary Table te pay the fax, penalty and other chatges payable in spect of such B00d9 nnd the SaveynnGe, 6 The calculation Of propayey tax and penilty is ns under; ma) CALCULATION OF TAX eet I | Us Tema) Tory ite | CENT | DRA:
faren, ch AE ee HB { jrereby directed © shy see, as 10 WDY rhe goods 0 goods shall not be conliss andl Services Tax Act oF the ‘and Servi cs Tox > other char er> payable in 18 payaole by you You are hereb y directed vppest pe fore the nadersigned © date of {ail 10 appest for ti be decided © eon OF CONFISCATION OF GOODS AND CONVEYANCE - TAX, FINE AND PENALTY ler No, yi | Conveyance No, Person in charge of the Conveyance P i Address of the Person in charge of | the Conveyance Mobile No. of the Person in of the conveyance ‘eamail 1D of the Person in charge of the conveyance ~ | Nameofthe transporter il FGSTIN of the transporter ~__ | Date and Time of inspection oy; Dele of Service of Notice of n = sia ee ms Tax Interest | Penalty Fins’ | Demand ae Other No, :
| charges a ee | ‘ a Fine Other Demand No.
p movement wis inspected ee Goods and Services Tax Act, i and Services Tax Acuthe Integmted Goods Goods and Services Tux (Compensation to States) Act, 20) following discrepancies wers noticed.
© @) Gi) sed for the novement of poss wae , In-view of the above, the goods and conveyances detained under sub-section (1) of section 129 of the Delt G oods and = with sub-section G) ection 68 ofthe Central Goods and ee joes Ack or une “40 of the Integrated Goods und Servives with sub-section @) of section 68 of © Fhe CentralGoods and Servic RM GST MOY 06 and the same ¥ crea - “Along with the order of di in FORM GST GSTMOY 07 vader the provl"® ve of sub-section (3) of section 1290f the Deihi Goods wad Services Tas ‘Act, specifying the tax-and penalty payables ne principles ‘of natural justice, 38 order deman ding the (Date) and the 4 Subsequen tly, after obs alty we xed in FORM c GSTMOV-9 on ever, neither the owner of jicable t+ and pen u -sume WoS served on the person iF charge of the conveyance.
How nor the person in charg? of the conveyance came forward to make the pa yment OF cS and penally within the time allowed in the order passed supra.
Hence, a notice ORM GSTMOY-10 was fsgued 0” (Dat goods ¢ con" used for tans) ‘and the sa me WES person in. charge of the conveyance Int ty payable in respect ofsuch goods and the cony were also d :
oR F wore transported without
24. for the purpose> of Gs the taxes:
and the conveya nce to transport ‘the Delhi and Services Tux Act, 2017 read with “Act | Section 2 of the UT Union Tertilory andi Services Section 20 of the Integrated Goods: Services Tux Act, 2017 und the Goods and Services ’ Peete tee in FORM rs nnn e sald notice, the ts, penalty and other charges payable in respect of such. goods &. The person in charge has not filed any objection! the objections filed were found to be not acceptable for the reasons stated belows
7. You are also informed that the above goods: atid CONVEY ance shall be released. on the Payment of the following tax, Penalty and fines jn, flew of Sontiscation i thie same issmade within — days from the date of thi order, () CALCULATION OF TAX
(3) DETERMINATION OF FINE IN LIEU ‘TOTA DESCRIPTI Pr HSN L ON OF cop | QUANTIT | VALU | CENTRA
(4) CALCULATION OF FING IN LIEU OF CONFISCATION OF CON VEYANCE fi —— [O° STAT E | TA t 1 ;
| TAX/ vA ‘ UNIO yy Vices ae cen | Ww & | TRA | rerma | INTEC c | TRA | Terat pEscR | HS 1 as, | | TORY RATED | ES | L. | TORY.
) f.
} ny | gua | a Circular No. /3/ (Ref: Cont-al Cireular N Sub: Clarification regarding procedare for recovery and reversal of inadmissible ate added tex and input tax credit thereof, input tax recovery of urrears of other axe: levinble under the existing or Inte fec payable arising as e rool’ of the i reviow and reference etc. sailed valor Ae: Sen ‘such arrears in the GST regime, a ‘The issues have beca exi mined sit tsar tathenany a gpa provisions of the law mone ‘al! jurisdictional officers, the Commissioner, “in exercixe of its the Delhi Goods and Services Tax Act, 2017, (hereinafter referred to as the “p) 3ST Act”) heneby specifies the procedaxe to be followed for _ jeing out Of proceedings Onder the existing law.
thee teameory AF aveenes of vale avtdled tay anal Sapa tae + arising out of proceedings under the existing faw (Delhi Added Tox Act, 2004, Tec Delhi Entertainment and Betting Tax Act 1996 and The ‘on Luxury Act, 1996) of arrears of :rongly avalled Input tax credit:
case any proceeding ( f opprcul, revision, review OF reference reluting to recovery, for input tax credit had been initiated, whether before, on or after the sppointed day, f the existing law, eny emount of such credit becomes recoverable , the same unless recovered under the existing law, be recovered as 50 arrear of tax under Sif Act [Section 1 42(6)(0) of the DGST Act refers), input tax credit carried forward wrongly:
fof value added tax availed ‘under the existing law may "of transitional provisions ss per section 140 of the Bet) sped therein. Any credit whi ch is not f ihe DGST Act shall not be allowed to be t If due to any proceedings of appenl, review c liability initiated, whether before, on ot existing Iw, nny amount of output tax becomes unless recovered \under the existing law, be recovered . the DGST Act [Scetion 142(7)(a)of the DGST Act refers).
ie iy) Recoyery of arrears due to revision of ret ee a. BS tenied wale mala ine wee Sa aod if, pursuant to such reyision, any amount is found to be recoverable or mount of input tax credit is found to be inadmissible, the same shall, i * recovered under the existing law, be recovered as an arrear of tax under the E ‘Act [Section 142(9)(a) 01 the DGST Act refers]. " - 4, In view of the above legal provisions, recovery of value added tax and input tax credit .
0 P arising out of the proceedings under the existing law or recovery of other taxes _ Teviable under the existing lave, unless recovered under the existing Iw, and that of — jnddatissible wansitionsl «« 5 requived W be made us ai arrear of tux. tmnder the DOSE tes! Wat on . < o Du ‘Aet. The following procedure is 1ereby prescribed for recovery of arrears:
az ji 1) A “4.1 Recovery of value added ta. or w rongly availed input tax credit thereof or and other ' taxes leviable under the existin law and inadmissible transitional credit:
os i (a) The input tax credit of v: Jue added tax wrongly carried forward as transitional cxodi =i FF Biali be recovered as. Stite tax liability to be paid through the utilization of amounts 7 fable in the electronic credit ledger or electronic cash ledger of the registred person, and fhe same sha'l be recorded in Part IL of the Electronic Liability Register GST PMT-01).
ofvnlue added tax, or wrongly availed input tax credit thereof and other under the existing law arising out of any of the situations discussed in ¢ recovered under the existing Jaw, be recovered as State tax the utilization of amounts available in the eee , svectroae eadh ledger of the registered pesos and TH AE 7 Pa (FORM GST PMT-01), {Kot the Electronic Liability Register () The acroars of interest, peniity and wrongly availed input tax. credit hereof the existing Inw arising out of wiy of recovered under the existing law, be reco be paid through the utilization oF the gm “ i ?
registered person and the same shall be hea, Register (FORM GST FMT-01), eet uate
4.3 Payment of value added tay and entry tax on account of returns fled ‘The registered person mpy file value added tax, and tntry tax retum for the period prior to 1 July, 2017 by loggins onto www.dyat.go muke payment relating 7 a ’ me : mee same, as per the practice prevalent for the ped pete fae eee aie 44 Recovery of arrears from dealers under the cases existing law where dealers } are not registered under the DCST Act, 2017: * ee Such arrears shal} be rece vered in cash, under the provi: 5 provisions of the existing the payment of the same shal! be made as perths oR a 33 a =
5. Difficulty, ifany, in imp!emen‘ation of this circular may please be brought to the notice of the Commissioner.
(H. RAJESH PRASAD) COMMISSIONER, STATE TAX F, No. 3(68)/Policy-GST/2017/ Je3-1e7 Dated; 25704/ 2018 Copy fo for information and necessary action to:
A All Spl/Addi./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi.
2, Joint Director (IT), Departnent of Trade and Taxes, GNCT of Delhi.
<3 The President/General Secretary, Salas Tax Bar Association (Read.), Vyepar re Bhawan, |.P. Estate, New Delhi.
Be Ail Assistant Commissioners/GSTOs, Deptt. of Trade and Taxes, GNCT of Dethl COMMISSIONER, STATE TAX