UNITY ENT OF N THE NAGALAND GAZETTEgovtpress.nagaland.gov.in/wp-content/uploads/2017/10/july-13th-201… · ,aied :ufPl\ .i Co'd' Jnd sen:ce' I --'iili';i#.fi;.'." xDtanau.n 'lot

$Page 1: UNITY ENT OF N THE NAGALAND GAZETTEgovtpress.nagaland.gov.in/wp-content/uploads/2017/10/july-13th-201… · ,aied :ufPl\ .i Co'd' Jnd sen:ce' I --'iili';i#.fi;.'." xDtanau.n 'lot$
PART-I

Appointments, Postings,Transfers, Powers, Leaves and other Personal Notices

PART-IIA

Resolutions, Regulations, Orders, Not ifica t ions , i s sued by S ta te G o v e r n m e n t a n d H e a d s o f Departments.

PART-IIB

Orders, Notifications and Rules of the High Court of Assam, Nagaland, Meghalaya & Tripura.

PART-III

Orders, Notifications and Rules of the Government of India and by the Election Commission, India. Papers Extracted from Gazette of India and other State

PART-IV

Acts of Legislative Assembly of Nagaland and Ordinances promulgated by the Governor of Nagaland and Regulations passed by the Tuensang Regional Council.

THE NAGALAND GAZETTEPUBLISHED BY AUTHORITY

FIRST PUBLISHED IN DECEMBER, 1963

ITN YU

GDO

NVAE LR AN GM AE N N FT O

CONTENTS

Pages

31-50

129-150

Nil

Nil

Nil

No.7 Kohima, Friday, July 13, 2018 Ashadha 22, 1940 (Saka)

PART-V

Bills introduced in the Legislative Assembly of Nagaland.

PART-VI-VI

Proceedings of the Legislative of Nagaland.

PART-VII

Acts of Parliament and Ordinance

PART-VII

Bills introduced by the President.

PART-IX

Advertisement, Notices, by the Government Offices and Public Bodies.

Supplement-Prices, Current vital Statistics, Wealth and Crops Statements etc.

Supplement - Tribal, Ranges and Area Councils.

Pages

Nil

Nil81-93

123-154

NIL

Nil

Nil

Nil

NIL

The Nagaland Gazette 13, July, 2018

PART-I

32 The Nagaland Gazette, Part-I 13, July, 2018

13, July, 2018 The Nagaland Gazette, Part-I 33


















The Nagaland Gazette 13, July, 2018

PART-IIA

130 The Nagaland Gazette, Part-IIA 13, July , 2018

13, July, 2018 The Nagaland Gazette, Part-IIA 131




















ffi

ln exercise of lhc po!\'ers confered by sub section (l) ol section 9 of the \egaleid

Goods and Se iccs Tax Acl. l0l7 (4 of201?) the Slaie Golernrnent on thc lccommendalion!

olrha Council, herebl_ makes the following amendment in lhe notificalio's ofthe Governmenl of

Nagaland, titance Dcparlmenl (Relenue Branch)'F NO'f lNi Rf:V-3/GSTll /08(Pt' i )"C dated

rhel0'iJune.20i?andNO flNiREVl/GST/l/08(P!l)l41daled:26'r'Ocrober'20l7 namcly

in he said rolilicaiions, after S No' 6 and lhe entries relaling iherelo he follo{ing scriill

,mbJr ^ncrte -. | ( r .L/ l Le '_.('Lrr c,ncL '

NOTIIICATION

t,.\o rjlNlREV'li GS ri I /08 (Pt-l)/l6l r:

TAt]LE

, Deicription of Goods

Registration No. NE/RN-646

Dated Kohima, thc 2E'hiua\'. 2018

i-S rffif ite.,I No. suFherding,

sd/-TALIREMBA

Offi.er on SPeoalDut! (l 'ai'e)

T}tE NAGAI,AND GAZETTEEXTRAORDINARY

PUBLISHED BY AUTHORITY

N ;01 *,t,,,;----mn aov, ruou za z97t ]ly!y-!Yl!!-

_ o,nr Clao e Prio,il) \ecrur lcrcrn'u

, .n,ficc,e f( r or

ffiTTIE NAGALAND GAZET'TE

EXTRAORDTNARYPUBLISIIED BY AUTHORITY

Regi$tration No. NE/RN-646

No.50 Kohin t Thuts.lay, Iune 14, 2078 I y ,'istha 24,1940 (S akd)

NOTIT'ICATION

F.No.FIN/REV-3/GS Il l /08 (P1- l ) /162:: DaredKohima. the l4'i June, 20 I8

In cxercise oflhe po\Yers undcr seclion 96 ofthe Nagaland Coods and Services Tax Acl'

2017 (4 of21]17).ead with Rule 103 of&e Nagaland Goods and Services Tax Rules' 2017' the

Stare Covernmenl. hereb) conslilutes lhe Nagaland State Aulhoril) for Advance Ruling with the

following memberi-

sl.No Name Oesignutlollsl,No Name Desrgnatron

- .._ ' ^ :iio;Al-9ffi0i',::t"*r'"'noqiialnnluil"*' 1I \hri. Wochimo Addluonal !ommr!

Odluo ol Stare Tare'.\ dga l.rnot!!!Pu r

This notificalion shall come into force from lhe dale of issue ofthis nolificalion

Email lD

sd/-TALIREMBA

Offlcer on SPecial DutY (Finan.e)

Kohimo : P nted orttl puhnshed b! the Dhectolote of Pintibg & Slalionery' Nogaland

(Ex-Gazetre) No. 50/1 50 /14-06-201 I

ffi Registratioir No. IYE/RN-646

TIIE NAGAI,AND GMETTEEXTRAORDINARY

PI-IBLISHED BY AUIHORITY

No.51 Kohina Thwsd.iy, I he 74, 2078 Iyaistha 24,1940 (Saka)

NOTIFICATION

F.NO.FIN/REV 3/CST/ l/08 (Pr- l )/16j:: Dated Kohima, the I 4 rh June. 20I I

ln exercise of lhe powers confened by section 99 of the Nagaiand Goods and Services

Tax Ac!.2017 (4 ol20l7) the Slate Oovernmen!, hcreby constilules an Authority known as'The

Nagaland Appellate ALrthority for Advance Ruling for Coods and Services Iax". The said

Appellate Authority shall consist ofthe Conrmissioner ofSlate Taxes, Nagaland S1ale.

lhr,nolU.afio.\hal ,^me rrro lorce t-om lhe d3re ^r ij.. ot tn j n.rifi.d r, n

sd/-TAI,IREMBA

0fflcer on Sperial Dury (Financel

Kohina : Prin ed afid publhhed b! the Dircctomk of Prirtihg & Sldionet!, Nagdland(Ex-Gax.ette) No, 5 l/1 5 0 /l 4-06-24 I I

ffi Registration No. NE/RN-646

THE NAGALAND GAZET'I'EEXTRAORDINARY

PI]BLISHED BY AUTIIORITY

No.52 Kohina Wedrresday, lune 73, 2018 I y aistha 23,1 940 (S ak a)

NOTIFICATION

F.NO.FTN,REV-3/GST/l /08 (P('1)/l 72: Dated Kohima, rhe I I'h J&e, 20ltl

In exercise of the Powe.s confencd bv section 16'1 of the NaAaland Geds 'nd

se ices Tax Act- 2017 ('1 of2017), the stare Covemment herebv makes thc fouowing rules

turther 10 ameod rhe Naaaland Goods md services Tax Rules' 2017' namelv:-

(1) lhese rules mav b..alled the Nagaland Goods ed Se(-ices Tax (Nineleemh

Amendmett) Rules, 20i6.{2) They shatl come into force on the date of iis[e ofthis nolificarion'

2. ln rhe Naaalan.I Coods and Se icesTax Rules 20l7 _

(i) in n,le 37, in sub_tule ()). after the Proviso' rhe foltounre ptoviso shall be insened'

namelY:_Provided funher thar the va'ue of suPrrlies on a'counr ofan) Jmoun[ added In

accordece with the Provisions ol.llaEe (bl of \!lr se'rion {2 | of secbon lsihallhe deemed to have becn paid for thc purPose\ of rhe seclnd Pr'\ 'so

ro sub se'ii'n

(2) of secrion 16 ',

(ii) in rule 83. ir sub-rule (i) in lhe secon'l provis6 for lhc *'ords "one )ear"' ihe uords

''eishleen monlhs shall be sul'jst;tdrcd;

(iii)uith eif<t from Ol'' Julv,2017 ir irle 89 lor sub_rule (5) rhc following sh3!l be

subsritured namel):-''rs) ln lhe case ot refund on aclounl of invcned dulv struclure refund ofinput lax

. 'cair'."t Ue e*' reO " P'r'he fnlloslne lomula"Maximum Refund Amount - lll umover of idve(ed raled suppl, o1 eoods and

scruices) x Net rrC ' eaj"sci l "rai

lumoverl - rax pavable on such i'vened

,aied :ufPl\ .i Co'd' Jnd sen:ce'I xDtanau.n 'lot lhe p"rl.o(e' ' l rl''s sub rule' rhc evpre!sron<--'iili';i#.fi;.'." i"p"' "* ''a" ^"ired

on 'nPuts

durrns rhe rer^ rl

beriod other than rhe rnputlu rtedir availea ror which retund is 'laimed

under

:ub 1,c. (aA) o,I1t{ or horh dd(b)

^diused ror:' run oFFiarr ha\c rhc \3mc Prdn;nc "'"'s:c "'i ro ir n

sub rule (a) "

(,\, $'rh effe.r fron, 0l'' ldl). )nl"' rn rule

lollow,rs h3,l be <ubsrirureJ nJ'e1) '

"(a) ihe inward supPlies of goods or

registered Person aAainst a tax invoice:':

(v) in ro1.97, in sub rule (1)' aftei the proviso' the follo*ing proviso shall be nrsencd'

95,in sub'rule (3). for clause (a)' lllc

serviccs or bolh sere received lrom a

The Nagaland Extra ordinary Gazettc, I3,June ,2018

"Provided tunher that an amount equivalent to fiflv per cen! of ihe amolmt of

cess determined undei sub_section (5) of section 54 read qith section I I of tbe

Goods and S€rvices lax (Compensaiion to Stales) Act' 2017 (15 of2017) shall

be deposited in the Fund.";

(vi)in rule 133. for sub-rule (3), the following shall be subsdruted namelvr-

"(3) Where the Aulhoril) .leiennin€s lhat a registered person has not pass€d on the

benefil ofthe reduclion in the rale oftax on the supply of goods or services or fie

benefit of input tax credil to the recipient by wav of commeosurale reducion in

prices, lhe Aulhoiity may order-(a) reduction in P.icesi(b) relum to the recipient, an smount equivalenl lo the amoirnt no1 pass€d on

by \iay of commensurale reduclion in pr;ces alon8 with inte'esl at the ratc ofeighleen percenl. from the dale ofcolleclion of the higher amount lill Lhe dale

of the retum of such amounr or recovery ofthe amouni inciuding interesl not

rerurneci, as lhe c""e ma) lê:

(c) lbe deposit of an amounr equivalent !o fifty per ceni of the amounl

dercmine{t under the above clause in the }und constiluled under scction 57

and the remaining {ifty per cenl ofthe amounl in lhe iund consliluted under

section 57 ol the Goods md Services Tax Act, 2017 of the conc'med Staie

she.e .the etigible person does not claim retum of dE arnount or is no!

rdcnt,fiable

(d) imposition ofpcnaitv as speci'iPd rrnrler the Acrl and

(e) cdcellalion ofregistration underibe Act

Erplandtiotl F_or the purlose of this sub-rule' the exprosslon' "concemed

Slate" means Ihe Slate in respeci oflvhjch the Authorily passes an order "l

(vii) in ruie t38, in sub-rulc (14). afier clausc

inse ed, namelyr-

(n), lhe follo*he clause shall be

"(o) where empty cylinders for packing of liquefied petroleum gas aJe

moved for reasons other thao supplv."i

(viii) in FORM GSTR-|, in the Insrruclions. ibr Sl' r'-o l0 the fouowing shall be

.,rbslrlLled, ndmrlY.'"iO. tor the rax perlods ;uI,. llll t' Seplember' 2017' Oclober' 2017 !o

December.20l7. Januarv,2018 ro Maich,2018 and April 20l8 ro June 20l8'

serial4,A ofTable 4 shall notbe tumishcd'":

(ix)with efiecl from 0i" lulv' 2017. in FoRM Gs'r PCT-01, in PART B-

(a) agaiDst Sl. No 4, af!e. entry (10), lhc following shall be insencd'

"(l l) Sales Tax pmctitjoner under existing law for a pcriod of "or

fiv. Years

{12) lax rctum preparcr under exisdng 1au for a period ol nol less dran five

-

N

13,June,201E

GSll

The Nagrlrnd Extr, oydin Gazcttc,

(b) after the"Consenl", the lollowing shall be insened' namelv:-

"DeclamtionI hercby declarc that:

('/ I aa a.nzc1 oflndia:(i, I an a Person olsouhd nind:

liiit I lta'e nor tee" adjudicated 6 '1h

insal.'ent' and.

(i) i ha|e ot been cokvicted bv a conpetent tourt ;

rrr inFORnI GST RFD-01, rnAJnerure-l'"" .-

'", i, .,",.**,

',o.

'" t'lo\^rni Sratcmell shdl' b( ' 'b'!;rurco lamel)

Iseerule 8e(2nh)l*"ir"o irr., n c **.urared due Io in\cneJ tar strucure l'laLrse r 'r '

oi

,nward supPlies receiled

t;tunib

(b) for sralemerr 58. lhe follo inP Slatemenr d all be tub5tnured' nsmel) '

'Stalcmenl58lscerule 8e(2)(8)l

RerJnJ tltc: On a'counr ^l deemed etbor\(Amounl rn Rs)

l

aJ;.,,.,. "", .r o,r*u,a-ppt,* J

1 ^..

I ,n case retdnd s rraimed b)

i i sunplrerDeraitr"rinv'ic'sofin$ardh'nd i( Llaimcd b'

I -T-. " " ..".," "",,". i raxpaid

t r .Jrplter/Derlil' "r in\':c'5ofin\ard I

' .uppl:: :r.:a 'e rttunrl i" kinicd b) I I'e.ipie t --f .1l, c,rrr. No Di,e I ra,auc I r eerared , eilr1l srd:erl,ir

t,d:nrnresrared ( enrrll srre r r.r ron ^'

1:lll) "' *'" 'i:ix"" '-;.^' ':' .r,J^ td\

or the l

..Dp!9 . I 1 -'

The Nagaland Ertra ordinary Gazette, l3,Ju e ,2018

'Statcment 1A

Iseerute 89(2)(h)JRefund llpe. iLc ,*r."t"Li due to in\'erted lax srructure [clause (ii.) of first proviso ro

r!!!rlji!l,\l ' Dera'|,^l inloLe,o, 'ld'p.rooninua,d Derd.l, f TJ\firdon rsrJ

I in{arLl sLpp ,e. 'e,eleJ

)Lppi c' 'upp''e,rurro ",nnliec'

iled suDrlics irvoiccs of i rupPlres

.uppl

i'"" ' I ";It

I in*ard supplies receiled

Nl

:--, TI cstt x oa I ara

lrnr " re Lotc.1i.,,

I in{arLl sLpp ,e. 'e,er!eJ )Lppi c' 'upp''e

N , oulsaro .uPplies '

1. I I issued r ]' ..,, 'tir, ,"', ";..*J".* .;J,.', l'"'*J'* )*)i' :' '"

; ",;,, ':i' T"' .11,. " ' 1., ';:^ L ;. I i;"

8

(xi) in FORM GST Rf D-01A, in Annexure- 1,

(a) for Sratenent lA, th€ following Statement shall be subslituled' namelv'

(b) for Sutcmem 5B, the following Statemeni shall bc substituted namllv -

"St.temenr 5B

lsccrule 89(21(g)lRe lund l vDe : On acc ounl o l deemed expo.ls

( AmoLmt in R,

SI

r-l

Details of into iccs ofoutwarj srpplies

in case rerund is claimed bY

supplier/Delaih ol invoices of inrvard

supplies in case refirnd is clained bv

1".*;1.*" I ,,,".^ u"."

I , *_ ,,' I cmr.D ro1

4

T_fjI,

The Nagaland Extra ordinary Gazctte't3,June,2018

1

sd/-TALIREMBA

offlcer on Special DutY (Flnance)

Kohin,lt:Pl!e(lunipubtish?db!lhtDircclafJ|'e|iprin/ig&stctionery'Nolald'ltlItt\-Ca:?tte) \"t t

')l :t: /:: t!^-2u18

8 96

ffi Registration No. NE/RN-646

THE NAGAINND GAZETTEEXTRAORDINARY

PUBLISHND BY AUTIIORITY

No.53 Kohifia We.lnesday, ItoE 13, 2018 I y aisth a 23,1910 (S aki)

N()TTFICATTON

F.NO.rI:\_/REV-3/GST/l/08 (Pt l)/173:: I)îed Kohima- thc 13rr'June. 20l8

ln cxe.cise of the powers confed.d b) sub secrion (8) of secrion 67 of the Nagaland

(loods and SeNices Tax Acr,2ol7 (a of 2o17)(hereinaftcr refered to as !h' said Aci) t}e

srate Govement hereby Dorifies ihe goods or the class of goods (herentafter relered ro as

lhc leid goods) nentioned in the S.hedulc hcl'u which shall as soon as mav be aier iL\

seizur. under sDb-secti.n (2) ol scction 67 of the said A.r- bc disPosed of bv rhe proPer

officer- havine reeard ro ihe perishabte or lrszardous natrte, depr€cialion in valu' wirh ihe

Fissage of tinre, consnanrls of sloraee sPacc or anv 'ther rclelarn consideiations of the said

Sch"lule

\l) sr lr Jad h)grn.c-plr 'r R"i uer ed.J"eJ'hid.s drrr '('ns' t ' \c* .papers "nd p",, d,L"l'(4) M.nthol. CarnPhor. saffron(5) Re-iills for ball'Poinl Pensi6l Liehtcr luel. nlciDdinlr lishters with ei( not havine ananeemenl for refillins(?) Cetls, batteries and.echargeable baticries(8) PerroL.um Producrs(9) Ddserous drues and Psycholropic subslecesii6i E"rl arugs" and chemicals falline under Section vl ol the Firsl Schedule ro the

Cusloms 1[arif1/\c(. ]975 (51 of1975)tlli_ ptra.n."."r;car producrs fatline $nhin ChaPrer 3ool rhc Fiist Schedul' ro rhe

Cusroms lditl_Act. l97s (sl of 1975)

(ll) Red Sandcr( i,1r Sandal*oodiiil ali i.""tl" e""as falline q'irhin chaplers I ro 2'1 of ltrc Firsr Schedule ro rhe Cusloms

ItuiffAcl, 1975 (51 of 1975)rLat

--,qri "i.i.;-.lir.banaone<l eoods Nhich are liablc to raPid dePreciation in value on

account ofl_asf.hane. in technolo-Ey or neN models 'r',r;r ,A"'"ooass.,,eib\thcprop;rotficerunderseciion67ofthesaidActwhicharelo'' ". .,."'!tJri ,"""i..r "i'*i ub-'ecrion \b' ur 'e!"'ir' 6^ o rhc vr'r ^'t b

'r

:;"I i"";i ;;i.:'. r,,. .o' u*, 'nkcn bv rle .on(ened n"r\{ n q''ihin a period 'r ^"e;onrh .rom rh. dire ol c\ecu'iun or'h'' bond for prou\tonsl relec\c

sd/_,T'ALIREI\,ItAofficer on sp€cial outy (Flnancel

Kohinn: Pti tetl a tl published b)) tha Dircctornte olP nti g & Stationer!^' Ndgala'|d(Er-Gnzett?) N6. 5-1/1 50 /l 3-06-201 I

Registration No. NE/RN-6{6

THE NAGALAND GAZETTEEXTRAORDINARY


io'. si-'xo-ot i*7 ttr"a"y, ap'it-so, nu vaisakha 70' 1940 (saka)

\LL.!_l l. r c.1! l()r\o.pl,AN-s9/pnp/20r5-r6,',^r' Dated K')hirrr'r' ric30" \'j'r l il8

: Suirsequ(r'l" tht Nlcctlrr" "n (r' LrLrr "'tion o1'

,\riticral Inscmin3l,1,n l'\{r l'Ioic(r :rr;J Pr3 L}reerling Polic} hrl'l t'rr llrlllri: ih'

Cloyernoi of \alalanil L! f.i1s.rl 1r r..')n51Lt'i1e the Technical A'!ii" i lofrrr''lre (l'i!

Ilr.eding Polic) ) $i1h i:rr:rcJrrlc eric(l \i1h the lirllt,r'ing nrembcrs

ffi

1 Dr. l ,rmnirr).r. n. .11 i)r..r1ir''^ll&\S

2. Dr. L. len:.I .,,.,. lr l)iic.1!r. \ll&\ s

-1. Df tl flelirosl,l,lrr l)\ I)iri.i,,r All&\S

1 DL \ h,,,r1'lir K'r ' \ \i5. Dr I1 K Inrr!l!. l']trrr.il)rl :,.r. rii!1

6 Dr.,iri.er \rLa[j:r:L \] S.i.!rri.r

,.- Dr \l i),,L Sill!h. S.r.n(i\1

' ( h.r,, '.rl I\i.

- Drf i ,i r.(

l)rl I rr. 'r I r.

- l)!li rr r..

Jl.lll Iirir. i.nrir '.Nl] \( lil. ii:rrrr',, lLl']J rrr

- l( \i].. l'.rl.rlr!.1 arrr..lIr,rlrr.,r,,r:

sd/-TIEDOLHI

Dcpul) Secrctaq lo lhe Co\l 'rl \agalnrld

i.litdt.i tlt cJ-fuinlihg & Stalinnri.\" Nfi8alatttt

. j. f.il.'\'tt 1018Kohine : Prin.d o,i ittii:t:vl t.t t:i'

ffi Registration No, NEiRN-646

THE NACALAND GAZETTIEXTRAORDINARY


No. 55 Kohifia Fndo!, luly 06, 2018 Ashadha 1s, Da9 (sity) .

f.No.!r\/REV-3/CS1/ l /08 (Pl-l) i I88 Dared: 6'i July, 2018

In erercise ofthe powcrs currtarred b) seclion 161olrhe \agalafd Coods and Ser!ices Tal

\.r. l0l7 i.l of lrJ ll). th. SIai. Co' €mf'.nt hereb) makes :hc iollns inc rulei {irrlher lo amcrd tht

NagalanJ Goods and Ser!ices Ta\ Rtrles. 1017. namel) -

I (l) These rules ma) be called th. Nagxland Goods and Serviccs Ta\ (Twenty First Amendmenl)

R.rrs,1018.12) They shall he dcemed to havc come into force wilh effecl from lhe l 2'h day oi June 20 l S'

2. In rhe Nagaland aloods and Services Tax Rules, 2017, '(i) i! rule 125. for the $ords _Directorale Genelal of Safeguards', lhe lrords "Dileclorate

Cencral of Anli-prolileeIing" ihrll be substiluled:

(ii) in rul€ 129. tirr the words Dire.torate General of Saf€guards". lvhercvcr thev occ'ir rh'

w.ilds Directorale Gcneral ol Anli_profiteeling' shall be substiluled;

(iii)ln rule ll0, io sub rule (2), lor lhe words Direciorale Gene'al of Safegu3rdj al bolh

plac€s where lhey occur. rhe iord! Directorale Cenerul of Anli'profiteering !|all be

sul'+,r'rrrJ.(i!)in rulq Ill. 1'or the words -l)i.ccroraie General of Safeguards'. thc words "l)itectorate

O.rEr'.'l ,_,1 r'nt;-profiIcr rng" slrall be substilutel:

(y) in rrle lll. in sub-rule (l). ibr the words "Dlrectoraie Ceneral of Saf'eguards" lhc wo'd!

"Di.ectoIale Gencral olAn!i-profiteering" shall be substitutedi

(!i)in rule ll-1, for the words Dirc.lorate General ol safeguards". $herc\'el they occur' the

',vords "Dir€ctorate General o I A lli_profileering shall bc substituled'

sd/-,I';\LIREIII]A

Ofiicer on Specisl Dut) (Flnance)

N('TIFICATION

Kohi o : Pthttul dfitl D hli.\hel bf lhe Direclotdte of Pti thg & Stfilioner!, Nagitland(Ex-G!t ette) No. 5511 5{t/06-07-2018

Registration No. NE/RN-646

T}IE NAGALAND GAZETTEEXTRAOP.DINARY

PUBLISIIED BY AUTHORITY

No.56 Kohina Tuesday,llly 3, 2078 Ashadha 72,1940 6aka)

CIRCULAR-O I/2OT8.CST

Dared Dimapur, the 3'd JulY,20l8

i*O.CT/LEC/CST-CR-/13/l7,^)0l ::

Proc€dure for irte.ceptior ofconveyances for inspection of goods in movemen!'

and detention, relcase ard confiscation of such goods and conveyances -Iteg'

Sul, lr.tion (l) of Seclion 68 ol the \agaland Coods and Services Tax Acl' l0l7 (here;nafter

referred to as thc "NCS I Acl') stipulales that the person in chare€ of a convevance carr)in! an)

consignnrent of goods of !alue exceedinS a specified anrounr shall carr) $ ith him (he documenrs

dnd devic.s presc.ibed in !his bchalf sub_scclion (2) oi the said Section slates thal lhe delails ol'

il,rlllxenrs re!uirrd ro l.e eaflied b) the person in eharSc ofrhe convevance shall be !3lidated in

such nrlrnDrr as l ai be pres.ribe.i. S,rb'secrkrn (l) ofrhe said -seclion provides that whe'e an)

c.nveyancc reierred !o in sub-seclion (l) of Ihe said Seclion is intercepted bv the proper ollicer

ar al)) place, he ftay requirc the person in charge olthe conveyance ro produce thc documents

{ar !eriljcalion, and the said person shall be liable io produce the docufients and als' all()* the

', 'P.. r..r 1' 'J'

Ll R les 138 lo ll8D of the Nagatand Coods and Services lax Rules, 2017 (hercinafter

r.larcd to as the "r"-CST Rules") lay do\n, in delail, thc provisions relatins to e-wa) bllls As

per ilre rtii,l proli!ier1s. in casc ol trantpo ari.n ol goods L,\ ()ad. an e'war bill is required to be

-q.neralcd before thc cornmenccnlenl of move!nent of the consiSnment R!le I38A oi dr" NCST

rules prescribes thal the person in charge of a conveyance shall carr) lhe invoice or bill ofsupplr_

or d.li!er) challan. as the case ma1 be: and in case of lransportation of goods bv road, h' shall

also carry a copy of the e way bill in physical form or the c way bill number in eleclroni' form

or mapped 1o a Radio Freqlrenc) ldenrification Device embedded on to the convevance in such

manrer as may be nolified b) lhe commissioner

1.2 Secrion 129 of lhe NCST Act prolides for dclenlion. scizure and relcase of goods .rnd

convclancesinlransiluhllesectionl30oflheNGslAclprovidcslorlhcconfiscalionofgoods

or conve)3ncc! rd imposiliorr oipcnalll.

ffi

The Nagrland Extm ordinary Cazetlc, 3,Ju1y,2018

2. In this regard, various references have been receivedtcgard;ng the procedure 1I) be followed in

case of interception ofconvcyances for inspgction oI goods in moyement and delention, 5eizure

and release and confiscation ofsuch goods and conveyances. ln order 10 cnsure uniformhy in lhe

implemenution of the provisions of the NCST Act across all rhe field formations,. the

Commissioner, in exercise ol the powers conferred under section 168 oi the NCST Act. hereby

, 'ue' rhe rollcqing in\uucr;on(:

a) The j urisd ict ional Comm issioner or an officer aulhorised by him for this pirrpose shall, by

an order, designate an officer/officers as the proper officer/officers to conduct

interception and inspeclion of conveyances and Soods in the Jurisdictional area specjfied

in such order.

b) The proper oflicer, empowered to intercepl ard inspect a conve]ance, may intercept any

conveyance lbr verification of documenls and/or inspection of goods. On being

intercepted, the person in charge oflhe conveyance shall produce the documents relaled

lo the goods and lhe conveyance. Jhe proper olficer shall verify such documenls and

wherc, prima facie, no discrepancies are found, the conveyance shall be alio\led to mo,"e

furher. An e-\\ay bili number may be available lvith the percon in charge of lhe

convelance or in the form of a print out. sms or il may be l\ritlen on an invoice. Al] lhese

lorms oihaving an e'wat bill are valid. Wherevcr a facility exj\ts rc \'erify the e-ra) bill

elecrronically. lhe same shall be so rerified. erther b! logging on Io

hrtp://'mis.ewalbillgsl.gov.in or the Mobilc App or !hruugh \i\1S h) \ending E\\'BVI-R<EWB_NO> !o the mobile number 77382 99899 (for e.g. IwBVLR 120]110231897).

c) For the purposes ol lerifi.ation ol'rhe c-$a) brll. inrcrceplron.snd rnspeclion of lhe

convelance and/or goods, ihe proper officer under rule l38B ofthe NGST Rules shall be

rhc ofticer \\ho ha! been assigned the funclions under sub-section (3) ofsection 68 ollheNCS] Act vide Order N-o. 01i20 I 7- GS I, dated, 5.09.20 i 7.

rl) wherc the person in charge ofthe conveyance lails !o produce any prescribed documen!

or where the proper officer intends to undertake an inspection, he shall record a statement

of the person in charge of lhe convelance in rORM GST Mov-01. ln addition, the

proper officer shall issue an order for phlsical verlficalion/inspection ofthe convelance,

goods and documents in FORM GST Nlov-o2, requiring the person n charge of the

conveyance io station lhe con!elance al lhe place mentioned in such order and allovr the

inspection of the goods Thc proper officer shall. within twenly four hours of the

aforementioned issuance ofFORM CST MOV-02, prcpare a repon in Part A oIFORVGSI EwB-03 and upload the same on the common porlal.

e) wirhin a period ollhree days lrom the date of issue of the order in FORM GST MOV-02, the DroDer officer shall conclude rhe inspecrion proceedings, either by hirnself or

lhrough an]- other proper oIficer i'Lrihonsed in this behall Where circumstances warenl

such lime !o be ertcndcd, he shall obtain a \'ritien pcrmission in !-ORNI cST Nto\''03from the Commissioner or rn o,lilei arthorized by him, lor cxtension of time beyond

three working da),s anc a cop! of the order ol ertension shall be served on the pelson in

c"3- r. .l '" ' .'.1, . \' .c.

3,July,20l8 and Extra ordina Gazette,

c)

h)

On completion ofthe phr'sical verificalion/;nspcction oflhe convelance and the goods in

moverncnl, the proper officer shall prepare a repon of such physical !'erification in

IORM GST MOV-04 and serve a copy oflhe said repo( to the pcrson in charge o[lhe

goods and conveyance The proper officer shall also rccord, on the common portal' ttre

final report of lhe inspection in Part B of trORM GST EwB-03 within three days of

such physical ve.jficationlinspectionwhere no discrepancics are fbund efter the inspcction of lhe goods snd conveyance' lhe

proper officer shall issue fbdhwith a release order in FORM GS I MOV-05 and allow

,h".onu.y"n.. to .uu" funher' Where rhe proper olllce. is ofthe oPi6ion that th€ goods

and conveyance need to be detained under seclion I29 oflhe NGST Act, he shall issue an

ordcr of delenrion in FORM CST MOV-06 and a nolicc in FORM GST MOv-07 in

accordance with rhe p.ovisions of sub_section (3) ol section 129 of the NCST Act'

specifying ihe tax and peaalty payable- The said norice shall be ser'"ed on lhe p€rson in

charge of the conveyance

where Lhe owner ot the goods or a.y person aulhorized by him comes forward 10 make

rhe payment oflax and penalty 3s applicable under clause (a) ofsub-s€ction (i) ofsection

I29 of the NGST Acl, or wherc the owncr ofthe goods does not come forward !o make

rhe payment ofrax and penalty as applicable under clause (b) of sub-section (l) of$esai<j section. the proper ofYiccr shall, after the amount oftax and penalty has been paid in

arcordance lvilh the provisions of the NCSl Act and the NCST Ru)es' release lhe goods

nnd conveyance by an order in FORNI GST NtOv-05. Funher, lhe order in FORM GST

MOv-09 shall be oploadcd on thc common porlal and the demand accruing from lhe

proceedings shall be added in lhe eleclronic,liabiitly register and lhe payment mad€ shall

te credited to such electronic liabiljty regisler by debiling the eleclronic cash ledger or

the electronic credjt ledger of the concerned person in accordance wilh lhe provisions olseclion.i9 of lhe NCST Ac1.

I where the owner oflhe goods, or lhe person autho'ized by him, or any pcrson olher lhan

the owner ofthe goc,rls comes lorward to gei the goods and lhe convelance released by

lurnishi6gasecuril)un.lerclausc(c)ofsLrb-section(l)o'seclionl29oftheNGSTAc!'the good; and the conveyance shall be released. bv an order in FORM GST MOv-05'

aftei obtaining a bond i FORM CS'I MOV-08 along \!ith a security in lhe form of b'ank

guarantee equal to the amount pavable under clause (3) or slause (b) of sub-seclion (1) ol

scction 129 ofthc NCST Act Thc finalisal;on ofthe proceedings under seclion '29

of

rhe NCST Aci shall be taken up on prioritv bv the officer concerned and the securit)

provided may be adiusted again$ the demand arising from such proceedings'

j) Where any obiections are filed agains! the proposed amount of tax and penalty payable'

lhe proper officer shall consider such objeclions 3 d lherea&er' Pass a speaking order in

I'oilNi GSf nov-09, quanrifving the lax and penalty pavable' on pavmenl ofsuch lax

and penahy, thc goods and conveyance shall be released fonhwith by an order in FORM

CST MOv-05 The ordcr in FORM GST MOv-09 shall be uploadcd on the common

ponal and the demand accruing from lhe order shall be added in the electronic liabilllv

,egiste, and. upon paymen! of the .iehand such register shall be credited by eilher

dJriting lhe electronic cash ledgc. or the cleclronic crcdit ledger ofthe concemed person

in accordance wilh the provisions ofsecnon 49 ofthe NGSl Acl'

0

The Nagaland Extra ordinary Grzettcr J,Ju\, 2018

k) In casc the proposcd tax and penahy are not paid wilhin scven days fiom rhe date oftheissue ofthe order ofderenrion in FORM CST MOV,06, acrion under secrion 130 oftheNCST Act shall be iniriaied by se ing a nolice in FORM GST MOV-I0, proposingconllscation ofthe goods a.d conveyance and imposil;on ofpenalty.

I) Where lhe proper oflicer is ofthe opinion lha! such movement ofgoods is being effectedto evade payment oftax, he may directl) invoke section 130 of$e NCST Act b) issuinga notice proposing to confiscate the good\ and convelance in FORrU CST MOV-10. iithe sajd notice, rhe quantum of rax and penahy leviable under section l3O of the NGSTAcr read with section 122 of the NGST Acl, and the fine in lieu of confiscation leviableunder slrb-sealion (2) of secrion 130 of the NGST Act shall bc specified. Where theconveyance is used for the carriage of goods or passengers for hire, the owner oftheconveyance shall also be issued a notice under the lhird proviso 10 sub-section (2) oIseclion lJ0 ofthe ).JCST Acr, proposing ro impose a flne equal to the tax payable on rhegoods being transported in lieu ofconfiscation oflhe conveyance_

m) No order for confiscation of goods or conveyance, or for imposition of penalty. shall beissued !vithout giving rhe pcrson an opportunity ofbejng heard.

nl Anorderofconfiscalionofgoodsshall be passed in FORM GST MOv-ll, afrer takinginlo consideration lhe objecrions filed by the person in charge ofthe goods (orvner or hisrepresentative). and ihe same shall be served on lhc person concerned. Once the orde. olconfiscalion is passcd, the tille of such goods shall stand transfered ro thc StareGovemment. In the said order, a suilable time nol exceeding th.ee months shall beoffcred to make the payment oftax, penalty and fine imposed in lieu ofconfiscation andlet rhe goods released. The order in FOR\I GST tIOV-ll shal be uploadel on lhecommon portal and the demand accruing fiom rhc order sha be added in the electronicliabilit) register and, upon paymcnr ofrhe demand. such regisier shall be c.edited b),either dcbiting the electronic cash ledger or the eleclronic credil ledge. of the concemedperson in accordance with the provisions of section 49 of lhe NGST Acf Onceanorderol confiscation of goods is passed in FORM GST MOV-Il, the order in FORI! GSTMO\'"09 passed earlier with respect io ihe said goods shall bc withdra\-\,n.

o) An order of conflscation ofconveyance rhalt bepas\cdinFORMGSTMOV-ll,aflerral.lng i,tac consideralion lhe object;ons filed b). the person in charge ofrhe convcyanceand rhe samc shall be served on the person concerncd. Once lhe order ofconfiscalion tspassed, the title ol such conveyance shall stand traosfened to the Staie Govemment. Inthe order passed above, a suitable time not exceedinp three months shall be offered tomake the payment of penalty and frnes imposed in lieu of confiscation and gel lheconveyance released. The order in FORM CST MOV-ll shall be uploaded on thecommon portal and the demand accruing lrom the order shall be added in the electroni!liability register and! upon paymenl of the demand, such regisaer shall be crediled b)eilher debhing the electronic cash ledger or ihe electronic credil ledger of the conceme.lperson in accordancc with the provisions ofsecrion 49 of rhe NGSI Act.

p) Ihe crdcr .eferred to in clauses (n) and (o) above ma), be passed as a common order rnlhe saril FORM CST MOV-I I

-tTheNagaland Exlrsordinar! Cazeltq

3,IaD,2018

lr r-\. ncrl'er rne o$ner o' 'hc 3@d noran)pr_JnurherrnJnrl'en$nnufrlEgoods.1,,;1",il";. ;-""" rhc Prlmenr or Lr\' pe;drr\ dnd nne rmoo'cu 'nd Eer rlrc aood'

:' ;;''";i;;;; ;.,."'"" *,,r'rn '"" '''" spe' r-F'r r loRM csr v')\ 'r r' Ihe or-Te'

.r1''.er \hdll du\r,on rhc gt'od' ano or conve\ance b) " pub':c a_'tr^n and remrr rh' 'are

.ro-eeds ro Ihe ..couIt nl lhe slare GoE'Dme"r'.11,;;;.;r;.;;,"',ther,nc'r"'$cdrorrhe'edi'eoinori'e "orJerrorar'rio,nr;i;: L."i, il;;;" '.

. ".". , r.,r:..'f':"-tJ,iflf:.;,::"T;, he n ope om.e, av,here\er d orderor tro<eed ngs unoer rne ':,i:;;.;"-;;;, "l',".*a'.g .

h-,o" rn-'jX:,. l;.'H:::' ;d t:i:-.::": ;llinion Tcrrilor! GST AcL rnd rl apprrcao

icomt'cns|t,oht !o srolesl A(r' 2uil lu her' t-r'c'lun\r'' and ra' ul "clr'h "a ^':;.-l}T'i-:i-.;:p:;;ic su,c cs t A-s ri:a1 rv rer'rred ro 'n 'a'e "r re\orer-' or

ii.""'Jing ,"d- ,r." tcs I A-ct, '?9rl:B:t:::lii:::";:l;::iulii" .1'.., * .n,... riri:r rj" t t ,l.:1,::t::'i" ::: ;:

.)

Li)

nutahdit tot an . et at.rr.a.s ofcentral lax/state lax"Union t'rirorv rax'

il;e";;;,;" narrated above -sh'rr

be APprn,hre u'larr's

?:;"1T,:k;i':;::l:i:i:". '"",.1i: :'"r:!;:li:l::::i,":1:: ",_,,..";,:ii:::;i",;ji"ii[:l' :.::T]:'x":',;p;;:;-,; ;. i;;';*-.:t"f :,:,t:1::,:fl'$;;"lL:li,liil;fiiLiii"ll;: "Liilii:ln"iio"1.""i"o ',:1"r":_1.:i:ll :l::ii:i'"':'Jil["if:ruTmon pudar ano rne ir , "'"" "'-'-';; i,* *a olr". chlrre( b, debrl e rhcm..1. Io$alJt such dem'nJ'ul tJ\' PenJrtj

"i"""oî. *.r, r"oe-.tllr @ncemed-p!6on

., i","ifllil:: l:::;::i:irii:,i;"i*iy:y':.,,*i :::y :;:,'"v-1'l sha r be

;il*::i:1;i.'#:: ii:i obi."rii!i-b"c'o' on rhe 'ommon Ponal

1 The b.mat of !'OItMs GST MOv 01 to CST MOv_l I a'e annexcd ro this Circular'

l0l.u.lhc..itisstatedthataspe..ulel]8c(2)oftheNagalandGoodsandSeNicesTaxRl,les2017. where the phlsical verificarion ol goods be'ng r'ansponed on \ snwlarce ha\ ben

llor.. i., .r rrcn rr dr or,c oldJe $rrnrl I 'r' e or I oron erir'r) o' rr Jr '

t{hcr Slare o' r'a on

;:iii:';;;;;;.;;r;.rc;r!crincarionoithcs!rdcon!e)c'(e<harr be 'a(redouraeainrhthe!:,;J::.,;,;;;,:;;, ,.ress a spe'r{ic inrorinrtion rerdrint to e!asr'{) or tu' ",-"0: i::1"n",,_.*. *. rl . ti... ,r" .eq'ri\ re l'r rP V5 br e r' r dvJilable on lhe 'oanoa fo lal curre l) ' an!

"",,..,;',,,,r.4 o, rhe srrreLa\ ofri!(r'i 'orDr'nsrntr''roreoLorne!enrdl Ir\oftreI'rnd\i"-

,..r". .i.,,i'. ".; 0""" 'ais'd

ss to rhc Procedure to be 'ollowed

in such siruarions'

:'i:ll,';;;;;.;;;.. ', '' "L-no,r..',r..rr,,.r.'o'|ls

ot lhe norrces ordrs rs\ "r rn rhc \Pceined

Fol{VSb)ar.xauthority'ratbeshotvnasProulolrnrtL"r'onol lcLo'th}2ra\ 'uthorrr} b}the

,,,' "..,'."'.,.,". r",''n ro cnorhcr ia' dt'''i'r\ a' dnd \_en reor''Fd

,:, ";;.:', ,, ''.

",,',*. 'ha. on, ''(h Eood' a 'd or c^n'e\' e' 'hv ''J h<

i",.,""i,.."i...,"0,...specrofrvhichthereisavioiationofthcprovisionsoftheCiSIActsor$e rules made thereund.r'

t!161ratk)n:wllel.aconve}anccca'r!ingt*cnl}.ll!econ!lg.menls'slnterceplEdmdthc person-i.-charge ofsu"tt t-''"1-tt p'"'-f*ts \ dlrd <_sr) b lls and/or oths relevan

documenis in respecr oI twenr) ""' ';;"^t'bur rs unable ro produ't the same unh

.es.eci to thc rcmaining fi* **'gttito' a"t"udnkoni}(nro' 'an bc made onlv with

::.:.:,,:;;;;; ":.,"**'"* 'i" ""*""e 'n rc'p'(!r or $h'Lh.rherio'd:ni nt

,;";:; ;-';; ;,'- -.d; 'l

herclnder h3' been e't'bri hcd b) rhc Propcr or r ''c''

,1. Difficuhies, if any, in implcmentation oI lhe above instrudions may be brought to the nolic€

ofthe Commissioner at an early date'

sd/,KESONYU YHON{E,IAS

aommissioner of Stale Taxes

Nagalandr DimaPur

I

The Nagaland Ertra ordinary Gszette, 3,Julf , 2018

GOVERNMtrNT OF NACALAND

. FORM GST MOV-OI

STATEMENT OF THE OWNEN / DRIVER/PERSON IN CHARGE

OF THE GOODS AND CONVEYANCE

Sralement of Sri_, S/o age _,years, residinS al

owne. / driver / person- in- ch a.ge of rhe goods an d conveyance bearing

No (Vehicle Number) made before rhe

(Designation of th. prop€r omcer) on DD/MM/Yyyy at

IAIHER'S NAME

AI4/PN1

d: - __ rDlace).

Today, you have intercepted the above mentioned conveyance and after disclosing your idenrity,

you have requesled me io produce my credentials and the doclmems relaling to rhe goods in

movemeit fo. your verification.

ln this regard, i hereby declare the following.

bINo,

ADDRESS

Engine No. ChassisNo.

!ry1,-llu,l

b) o od-ced the documpnrl, re(oJdeo i rnc Alneire, I

-elat,^g to the Coodr Jnder trdnsportai,or, whrcr r have d- y I

ce.lilied dnd eCred as.orre.!.

i her.br irnhcf declare !hat, exccpt lhe documents menrioned in rhe Annexurc to this srar!:men1

whicl h.'e be.tr le.d.rcd to you, there are no orher documenrs silh me o. in ihe.onveyancerclalirg to r e go.ds ir, movemcnt.

I am fie person in-charge ofrhe goods coivcyance

i t. : Personat Detail;. NANIE

, 2.Derails oltheNAME

ADDRE]SS

a) not produced any documents rolating to the goods u.der

3,Julr,2018 The Nrgalnnd Extra ordinary Cazette,

lhe sialement were explained to me once again in the (language)

uh;ch is known lo me and I declare thal lhe intomalion furnished in this slalement is lrue and

conecl and I have retained a copy otthis slatemenl.

t he tacts rccorded in this sta(emcnt are as per ihe submissions made by me and the contents of

"Belore ne"

Signature

Designation

{)

?l l

l= Frn rcur-.rrs tir cooD@i l r. r-n I rrvotc ltlvorC korst coNbl colll4 ' vALl"E EwB

i n nl rE/Bos/D Eaos/D GroR cNEE loDlrY BILL\(.ll,l rr: cto lco.rrt I tFnNY':-'-l

(Owner/Drive./Person in charge)

AI\iNZXURE TO THE OEPONTNT STATEMENT IN FORM GST MOV'01

(Owner,/Driver/Person in charge)

-+-

'Belore me"

Signatue

Designalion

INVOIC INVOIC CONSI CONSIGNEEE/BOS/D EAOS/D GNOR

cNo lcoari: ,

Thc Nagaland Ertra ordinary Gazette, 3,luly ,2018

GOVERNMENT OF NAGALAND

FORM GST MOV-02

ORDER FOR PHYSICAL VERJFICATION / INSPECTION OF THE CONVEYANCE,GOOI}S AND DOCUMENTS

The goods conveyance bcaring No. / / / canying

was intercepled by the undersigned (Designation of the officeo, on

goods

AM/PN{ ar

--,-(Place). The owner/driveriperson-in- charg€

ollhe goods conveyance has:

l. lailed to tender any document for the goods in movemenl, or

2.lendored the documents menlioned in lhe Annexure to FORM GST MOV-01 for verificalion.

Upon verification of lhe documenls tendered, thc undersigncd is of the opinion ihal the

inspeition oflhe goods under movement is required to be done in accordance with lhe pro!isions

olsub- s€ciion (l) of seclion 68 ofthe Central Goods and Se.lices Tax A.r.2017 resd qilh

SrarerLlT Coods and Services lax Ac!. 2017 or under section 20 oflhe lnlegraled Coods and

Ser!ices Tax Act, 2017 for the following rcasons

Ih" ";*, d' *, 'p.r- uin ctrig. or rne con\eydnce ha' nol teloerco an) docu

I for the soods in movementThe owner / driver / person-in charge ofthe conleyance has no! t€ndered any documeils

I P/t,,arqie the documents icld-ej.9d qC&!4-19-!9 dl&g!r"The genuineness of lhe goods in tffirsit (its quanlh) ctcJ and/or tendered documents

Hence, you are hercby directcd,'(l) 1o slalion th€ conveyance carrying goods at

responsibility,

i2) to allow and 3sslsr in physical verification and

(l) nol to move the goods and convetance from the

orders and not 1o parl \,vith the goods i,r oueslion

'Io,

Sri.OrnerlDriver/Person-in-chargc

('onvc)ance N.' I

lplace) at your own risk and

inspeciion of thc goods in movcment and

place ai which il is slalioned unlii ful1hcr

Proper officer

F.-Wav bill not tendered lbr rhe

COVt-R\ \4ENT OF \AGALA\D

FORM GST MOV-03

ORDER OF EXTENTION OF TIME FOR INSPECTION BEYOND THREE

WORKING DAYS

order No.

lhe conveyance bearing No. was intercepted by

time) al (Place) and lhe same \!as directed to be stationed at

(place) for inspection by serving an order in FORM GST Mov-02 on the

person in charge oflhe convetance

Now. the proper officer has lequesled for exlension of lime lbr conducting the inspection ol Ihe

goods ano conveyance lor thc following rcasons:

The rcquesi ofth€ proper officer has been examined and the samc is found to be reasonable The

rirnc pericd lbr conduct of inspection is herebr' exlcnded for a furlhcr period of

-- da)s

The proper officer is he.eby di'ecled to servc a copy ofthis order on ihe person in charge

ofthe con!eYance.

(Designalion of the officer) on (date &

JO]NI'/ADDL, COMMiSSION gR

Placel

Dalcl

J,"lalJ, ,rl8 The Nagaland Ertraordinary Gazette' 9

10 The Nagaland Extra ordinary Gaz€tte, 3,Julf,2018

GOVERNNf ENT OF NAGALAND

FORM GST MOV.O4

PHYSICAL VERIFICATION REPORTR€t FORM cST MOV-02 No._ Dared

Tie physical verification of lhe goods conveyance bearing No._has been(he presence of Shri___ owner / person in chrrge of the goods

dcri:l' .l rhe pn)\icat verificari,rn are as unde!.-

PHY^SICAL VER]FICATION RXPORTDaIe of calVerification

conducled in

vehicle. thc

Name oflhe T\i r TransportNo Document/

LR No. &Date

Tendered

No & Date

Descriplionolgoods as

includingtiSN code

I hereb) declare rhar lhe physicai verification of lhe Eoods and convelance rnenrioned above has

bccn conducted in my presen.c rnd I accepr thar lhe conlenis recorded in rhis repod are rrue and

Signalure of!he Orvner / person in charge

SignalureDesignaiion ofihe Proper Oftlcer

ACKNOWLEDGEME\T]

I hereb) du ly declare thal I have reccived a copy ofthe 6bove repod ofphysical verificalion

Signail.e ofthe Olvncr / Person in charge

Description()l goods in

] lhe

Quantily

physical

Date;

3,.1ub,,2018 l'nd Extra ordinary GMetlc,

GOVERNME\T OF NAGALAND

FORM GST MOV-05

R.EITEASE ORDER

P.t: FoRM GsT MOV-02 NO. Daled

was noliced eithe. in the documents or in the physical verification ofgoods.

l. The goods conveyance bearing

by me (name and des;gnalion) on

2. The soods conveyance bea.ingby me (name and desisoation) on

No.

as ir5red in FORM GST IIOV-06 on

caEying goods was inspected

and on in.pcclion, no discrepancY

carrying goods was inspecled

and aner inspection, an o.der of derention

and a norice in FORM GST MOv-l)7 was served on lhe person in charge of the conveyance on

person in charge ofthe conveyance has-

a. come forward and made the payment oftax and penahv as proPosed and proceedings is

orJqn in rnr" r(gJrd.b drade ihe paymenr of tax and penalty as demanded in the ordcr in FORM GST Mov-

09.c come ibrward and furnished a bond in FORM GST MOV-08 along *ith thc bank

guarantcc for lhe amounl equi!alenr to the lax and penally Proposed.

3 The soods convey'nce bearing No. -, ==- canling goods was inspe'ted

h, me inxnle and desisnation) on - and after inspection and tollowins the due

p.ocess, ai o.der of co.fiscation of goods and conveyance was issucd in FORI\' GST MOv_l I

owner/person-in-charge has come fo.ward and nade the payment oflax, Penah), fine in lieu of.rnri- a,i, n oftsoods and conveyan(e

ln view ol the above, the goods and conv€vance(s) are herebv rel€ased o' (DO/MM/YYYY) at

_ - AM/PM in Sood condition.

SianaiureDeslSnation of the Proper Officer'

ACKNO\JJLEDCEl!,tENT:I herebt duiy declare that I have re.ciled a qopy oflhe above order.

and sen'ed on rhe ownc./person in chargc of rhe convevance on

Signatu.e ofthe O$'ner / Pcrson-in-charge

' Slrike ih.ough whichevcr is not ltpplicable

12 The NagalaDd Exlr, ordinary Gazette, ,3,Julf ,2018

GOVERNMf,NT 0F NAGALAND

FORM CST l\,tOV-06

ORDtrR OF DETENTION UNDER SECTION I29 (I) OT THE CtrNTRAL COODS ANI)SERVICES TAX ACi. 2017 AND THE STATE/UNION TERRITORY GOODS AND

Sf,RVICES TAX ACT. 20I7 / UNDER SECTION 20 OF THE INTEGRA'I EDCOODS AND SERI I( ES TAX ACT. 2OI '

The goods convelanceby the unde.signed onlime of inlerceplion,Shri

bearing No \!as intercepled and inspected(place and time) AM/PM. Ar rhe

the owner/ drive, person in charge of the goods/ conveyance is

The owner / dnver / pe.son,in chargc of the goods conve_v-ance Shrihasjo!.lg!!!!Al!!] tlgSlr!]€nrs lbr rhe soods it movemenrPtimo lacie. the docrments tendcred are found ro be defeclivel'he Senuineness of the goods in tmnsn (its quanrity etc) and/or rendered documenrs

E way birr nor rendered forl!ry94!t! movglrllllOthers (Specify)

for the above said rcasoos, an order 1br physical !c.itj.arion,,inspeclion oflhe con!elance.goods and documents was ;ssued ir FORM GST I,OV-02 dated__ and servedoi the o$nel/dri\er,/person in charge ofrhe con\eyance. A physical vcrification and inspeciionofgoDds in movemenr was conducted on _ by (name and designarion)Ln lhe presence of thc o.wnerldrilc pe.son in charpe ol rhe conveyance!hri .nd ! .cpon vr.as dralyn in FORI! CST MOV-04. Theibilowing discrepancies were noriccd.

rris"repan"i".'otiid ;ire. phy.i"nt'ciin""tio,-i!.na. *a *^"1,*""- lMismatch betwcen the goods in mo!emenl and dJcumenrs rendcred. rhc details of which

,

I

b) --,,--,-

between E,Way b;ll g;uts-in ,-o,emenr, th" d"t,iG-;f -h-ich a.e as und;

. Good( nor colered b\ !alid dorumenrs. ar,da) -----b) -..---

i;j

th€ dctails are as under-

Tho N:rgaland Extra ordinary Gazetfe, 133,J 1r.2018

a)-----b) ---------

In vie\\ of *e abo,"e discrcpancies, the goods and conveyance are required lo bc detained for

funhcr proceedings. llence, thc goods cnd above conveyance are d€tained by the undersigned

and the driver/person in charge ofthe conve)ance is hereb) direcled to stalion lhe oonvc)_ance at

(place) al his own risk and responsibilily and not !o part wilh any

Orhers (Specify)

goods, rillthe issue ofrelease order in FORM GST MOV-05

Signature

Designation ofthe Prope. OfIcer

'lo.

shri

DriverlPerson in charge

veh i cle/Conve ]_ance N o :

r\dCrcss:

14 The Nagaland Extra ordinai't, Gazette! 3,Julv ,2018

GOVERNMENT OF NACALAND

FORM CST MOV- 07

NO'I'ICE UNDf,R SECTION I29 T3) OF THE CENTRAL GOODS AND SERVICES TAXACT.20T7 AND THE S'I'ATE/U\TON TERRITORY COODS AND SERVICES TAX

AC'I. 20I7 / UNDER SECTION 20 OT THE INTEGRATED COODS AND SERVICtrSTAX ACT.20r7

Ths conveyence bearing No._ was interceptcd by Oiame anC

al (place).(date).

Designation of fie prop€r officeo (dale) ar _(time)The slatement ofthe driver/person in charge ofthe vehicle was recorded on

2. l he goods in movement were inspcctcd under the provisions of sub,section (3) of secthn 68

olihc Central Coods and Servrces Tax Acl,2017 read with sub-section (3) ofsection 68 oIlh€Sratcr Union Teritory Coods and Services lax Ac1, 2017 o. under scrtion 20 ofrh. InregraledGoods and Services Tax Acr, 2017 read *ith sub-section (l) of section 68 of the Cenlral Coodsand Se^'ices Tax Act, 2017 on idate) and the followinS discrepancies were noticed

r)

ii)

iii).

I ln !ie!! oithe abovc. thc goods and ihe convcyancc used lor thc mo\ement of goods weredelained under sub section (3) ofsection 68 oflhe Ccntral Goods and Serviccs Tax Acr,20l7and sub*cction (l) ol se.rion I29 ol-the Central Coods and Scrvices Tax Ac1,2017 read wirhsub-section (l) ofsecrion 68 ofthe State/ Linion Ierrirory GooCs and Services Tax Ac1.2017 orunder seclion 20 oflhe lnregrared Goods and Services Tax Acl, 2Lrl7 read Bith subsection (3) ofsection 68 oflhe Central Coods and Sen,ices lax Ac1, 2017 b) jssuing an order oi dcrenlron rn

I'ORM CST MOV 06 a.d the same was served on rhe pcron in charge ol thc con\eyanc. on

._ ,_ (date).

4 Sub-section (l)olsecrion 129oftheCentral Coods:rnd Sc.vices Tax Act,20i7 proyides forthe release ofgoods and .o.relance delained on the pavmenl oftax and penally as unde.:

(il lhe applicabie tar and pcnalty equal to one hundred per cent olthe tax pa)able oi such goods.*here the owDer ofthe goods comes lbsard to paj such ta: and penahy.

(ii) the applicablc tax and penalty equal ro thc iifty per ce.t olthe "alue ofrhe goods r€duced b)the tax amounl paid thereon under ihe Central Goods and Ser\,ices Tax Act, 201? and State/U IGoods rid Se ices'rax Act calculated sepamiely o. the applicable ta\ and penahy equal ro thelaloc of the goods reduced by the tar amounl paid lhereon under the lnregrared Goods aodS.r\i.cs lax Acr. r\here the owner ol_the gords do€s nor cone for$,ard !o pa) such rax atrdpeuh)

3,,1u|)t,2018 The Nagrl*nd Extra ordinar-v Gazett€,

5.Clausc(c)ofsuL,-seclion(l)ofseclionl29offieCentral Goods and ServicesTaxA.t.20lTprovides fo.Ihe release ofgoods upon furnishing ofa sscurity equrvalent to the amounl payable

uidcr clause ia) or clausc (b) ofthe said sub-sgclion. as indicaled supra at (i) and (ii) ofpara 4

ab.,\ e. .'r FORM CST )'lOV-08

6. The calculalion ofproposed lax and penalty is as underl

I) CALCULATIOI.i OT APPLICABLE TAX

15

2) CALCULATION OF APPLICABLESECTTON (1) OF SECTTON 129

PENALTY UNDER CLAUSE (a) OF SUB-

J) CALCULATION OF APPLIC,{BLE PINALTY UNDIR CLAUSE (bi OT SUB.

sEC IION (l) OF SECTTON 129

7. You are hereby directed to show cause, within seven days fiom the receip! ofih;s nolice. rs !o

uhl ihe proposed tax and penaltl- mentioned supra should not be pa\able by )ou. larling \vhich'

fLrnher p.oceedings under lhe provisions of lhe Cenrral Goods and Services Tax Acl. 2017

StaterLrion Terrilory Coods and Services Tax Act, 2017 or the Integrated Coods and Service's

Tax Acl,2017 and the Coods and Services Tax (Compen$tion to Slatct Acl' 2017 shall be

iririarcd.

RATE OF TAX TAX AMOUNT

sl

N

Descrip H5N

Codeauantity

Total

lBs )

Cent

ral

State/UT

ntegr cess Cenv state/ ntee/ Cess

ur ' atei

1 2 3 4 6 7 8 9 10 l1 13

Descrip

RATE OFTAX PENATTYAMOUNT

HSN aua Totai

{Rs.)

Cent State/UT

Tar(

lnleBr Cess r Centr State/UT

Tax

nteSr

ated

Cess

2 3 4 s 5 7 8 I 10 1l 72 l3

RATEOFTAX PENALTYAMOUNI

51. Desc.io I HSN OuaN t or of Code nnryo Rood!

Total

(Rs.)

Central

Siate/UT

lnt€gr Cess Centr State/UT

lnteBr Ce9s

12145 6 7 8 9 10 l1 r7 l3

I

S

N

1

16 The Nagsllnd Ertra orditrary Gazette, 3,lulr ,2018

8. You are hereby directcd ro appear before the umtersigned on DD/MM/Yyyy a1 HH/MN,I.

9. If you fail to fumish a reply wjthin rhe stipulaled dale or fail lo appear tbr personal hearing onthe appointed date and time, the case will be decided ex-pa(e on the basis of available .ecordsand on meri(s.

SignalureName and Designation oflhe Proper Officer

To.

Sri.

Driver/Person in charge

Vehicle/Conveyan€e No:

Address:

land Exfra


FORM CST MOV .OE

BOND TOR PROVISIONAL RELEASE O[ GOODS AND CONVEYANCE

I,We. . . ..... .....S/Dr W oi:..................hereinafter called "obliSor(s)" am/are held and 6rmlv

l,ound lo the President of lndia (hereinafter called "the President") and/or the Colemor of

.. . . ..fsolc) (hereinafter callcd lhe Governor") lor the sum oi" ' " ' " ""'rupees to be

paid to lhe President / Governor for which palmenl lvill and lruly be made i jointly and

sc\'erally bind m)self and my heire executo.y administralors/ legal rcpres€ntatives/successors

and assigns by lhese presents;dalqd this . ... .. .. ..day o1i ........ .... .

\\llEREAS, in accordance wilh the provis ons of sub'sechon (l ) !f seclion l20 of th( Nagaland

Goodr and Services lar Acl, 20!?, the goods have been detsined vide order number

...daled .... . havingvalueof. ..... rupees and inlolvingan amount oftax

ol . .. rupees On my request, the goods hate been permitled lo be released

prclisionally by the proper officer on excculion ofthe bond ofvalue " "" ' ' " rupecs and a

s.cuflr) of .... ... .. rupees against which bank guarantee has been fumish€d in 'a\our

of

thc Presidenl/ Covemori and

\IIIEREAS. i undertake to produce the said goods released provisionally to me as and when

required by lhe p.oper officer dul)- authorized under the Act'

And if all ldxes, inleres!, penah), fine and other lawful charges dcmanded by the proper om'er

are iluly paid within seven dals oflhe d3rc oldelention being made in writing by the said propcr

olf. er. rl i: obliSalrJn shill be !oid.

OTHEftWISL and on breach or faiiure in the performance of any part oflhis condition' the s3me

shrll be in iull fo.ce and viduel

AND lhe Presidcnl/Govemor shall- at his oplion' be competent to make good all the losses and

rJamages from lhe amounl of lhe bank guarantee oI by endorsing his righls under lhe above-

$rinei bond or hothi

l\ THL WI I\-ESS THI:REoF these presenE have been signcd the day hereiibefore wiitlen by

rhe obligor(s).

Slgnalure(s) of obligo(s).

IN tIlh WlTNESS THEREOF these presents hav€ been signed lhe d3) hereinbefore *'ritten by lhc

obliso(t

Signalure(, of obligo(r.

1S

Date i

Place i

(l) Name and Address

(2) r*ane and Address Date

Occupalion

Occupation

Place

Acceptedbymethis....-........................day0f.....................-...(month)-.....-...............(year)

...-..... (designation ofofficer) lor and on behalf of lhe President

(signsture of the otlcer)

J.Jrlv. 2rI8 Thc Nasaland llxtra ordinrrv Gazette. 19

GOVERNMENT OT' NAGALAND

FORM GST MOY -09

oRDER or DEMAND <ir taxlxn Prx,\LtvOrder \o.1 Con

ofrhe Con

1 M11\ e_!1bi!t4!!poner, if any

8. ; Date and Time ollnspecrion9. I Date of Serv ice of Notice10. i Order passed

order Dare

Peralty Dernand No.

ICUST ccrSGS'T1

lT(lST \crICS I A.(

DETAILS OF COODS DETAINEI)

ia"*loral

st.:\o.

3

DETATLS OF COI.iVEYANCE DETAINED

Derails

ORDER ENCLOSED

Address ofrhc Person in charae olthe Convevance

V9b,le No..fth" P"rs.!-r.Brl lq-9!!9,lSt!9!rlj! rgc o r rhe conveyance

\ame ofthe transoo(er

t.:,{o. Description of i HSN Code Qurotity

0',lame and designation ofProper Oi-ficer)

li.l D.'"-d a" p.. o.d.;

l

No.2

!,5.

6

Datc of Service ofOrd€rt2

rire/Other

20 The Naqaland Extra ordinary Gazettc, 3'lulf '

2018

9 (3) OF VICES TA

SERVICES TAX ACT.2017 AND COODS AND SERVICES (COI',IPENSATION TO

STATES) ACT.20I7

The conleyance bearing No.- was intercepled b)

-

, (name and designalion

oi lhe proper ofllcer) on (date) at (time) a!--(place). The surement

of the driver/person in charge oflhe vehicle wos recorded on (dale).

2. The goods ilr rdovemcnl was inspected unde.lhe provisions ofsub_seclion (3) ofseclion 68 ol

rhe Central Coods and Services Tax Act,20l7 read with subseciion (3) ofsection 68 ofthe Stale/

trnion Tenilory Goods and Serviccs'1ax Acl or unde. seclion 20 ofthe lnlcgrated Goods and

Sewices Tax Act, 2017 read with sub"section (3) of seclion 68 ofthe C€nral Goods and Sen iccs

Tax Act, 2017 on

-(dale)

and the follo\Ying discrepancies were noticed'

i)

iil

iii)

L In vie$ ollhe above, the goods an.l the con\c\an.e used lor lhe mo\'menl o' Cood\ rvc'e

derrined under sub-section (l) ofsection 129 ofthc Cenlral Goods and Seniccs Tax Acl l0lT

read wilh sub-section (l) ofseclion 6ll oflhe Slate/ Union Tcrrilory Coods and Services Tax Act

or undcr seclion 20 ollhe lolcgrated Goods and Serviccs Tax Act Iead wilh sub_seclion (:l) of

section 68 of the Cenlral Coods and Services Tax Acl, 2017 by issuing an order ofdelention in

fORNt GS I'N{Ov-06 and the same was seded on the pe.son in chargc ofthe conve,'_ancc on

-- (dale.).

4. Sub section (l) ofsection 129 ofthe Nagaland coods ard Services Tax Acl,2017 provides for

rhe relerse ofgooCs and convet-ance detained on thc paymenl oflax alrd penally as underl

(i) the applicable lax and penahy equal to one hundred per c€nt ofthc lax payable on such goods,

where lhe owner ofthe goods comes lorward to pay such tax and penaky.

(ir)lhc applicable lax and penally equal 1o lhe t'i11) per cenl oflhe value oflhe goodr reduced by

rhe tar amounl paid thereo. under $e Central Coods and Services Tax AcI and State'lrnion

Territor)_ Goods and Scrvices Trix Acl calculaled separately or the applicable tax and penallv

eduul ro rhe fifty per cen! ofthc value olthe goods reduced by the lax arnount paid thereon rrnder

thc Inregrdlcd Coods and Services Tax Act, where fic ou,1er of the goods does not come

for!.afli ro pay such lax and penalt)-.

TERRITORY GOODS AND SERVICES TAX ACT. 2017 INTEGRATED GOODS AND

3 ,Julr,2018 The Nngaland Extra ordinary Gazetle'

4.l.Clause(c)ofsub-section(l)ofsectionl2goflheNagalandCoodsandSeN;cesTaxAct'

2011 prolides for the rclease of goods upon furnishing of a security equivalenl to the amoDnr

payeble under clausc (a) or clause (b) oflhe sai'l sub-section as indicaled supra at (i) and (ii) of

para 4 above, in FORM CST MOV-08.

5. the calculalion olproposed ux and penall)r is as under:

I) CALCULATION OT APPLICABI,!] TAX

RATE OFIAX

2t

N

2l

H5N Oua

CALCULATION OF APPLICABLI' PENALTYSECTION (I) OF SECTION 129

UNDER CLAUSE (a) Or sUB

PENAI.TYAMOUNT

I c"'JL

l) CALCULATION OF APPLICABLE PEr-ALTY UlDtrlt CLAUSE (b) 0! SUB-

\t ( I lo\ (l) oF sEC tloN t29

RATE OF TAX PENATTY \MOUNT

H5NUT UT

2 5 6 7 8 9 10 11 72 !1

6 Incorporating the above points' a notice in FORN'I GST I{OV-07 was issued and dul) served

on lhe person in charge ol fie conveyance, pro(Ldrng hLm an opponuniry LU !ho* c3u5e againsl

rhe demand oftax and pendl!) as applicable and make paynrent ollhe s3me and Io gel lhe goo'ls

and conveyance released.

l. In response to the said nolice,

(i) the owncr of the goods/ person rn charge of the conlevance has come forNard and made rhe

pa)-ncnr oftax and penalty as proposed. ln view ofthis, lhe appiicablc tax and penaltv ptop"oa

d3l.ereb. cur.trmcd

ai : 'D"

N tio

-"-- -c!1-l

iax p.rvrourti -' lltatel Trm-ec, ice's I

srate/ lnlegr i cessSl rJescnp HSN aua

{Rs.)

4 s 6 10 t1I

Cess

22 The Nagaland Extra ordinary Gazetae, 3,Jub ,2018

(ii) the owner ofthe gcody person in charge ofthe conveyance has neither made the payment ofldx and penalty proposed nor has he fil€d any obieclions to ihe notice issued in FORM GST

MOV-0? and hence. lhe proposed tal and penalr) are confirmeo.

(iii.) the owner oflhe goods/ person in charge of the conveyance has filed objections as uder;

b...

8. ihe objeclions iled by him were perused and found acceptabld nor acceptable for lhe

following reasonsi

< SPF.AKING OR{)}rR lexr>

9. ln view of the above, lhe applicable lax and penahy are hereby calculaled/.ecalcLrlatcd rs

undcr:

< RECr'\LCUI,ATION PART>

10. You are hereby directed to make the payment ioflhwithlnot later than seven da).s from the

daie oflhe issue oflhc ordei ofdetenlion in FORM GST IIOV-06, failinS which action under

scction 130 of the Cc.tral/State Goods and Services Tax Act rsection 2l of the Union Territory

Goods and Scnlces 'l ax Ac1 or section 20 of the Integrared Goods and Sen,ices i\ct shall be

initiated.

SignatureNamc and Designation ofthe Proper Officer

To.

Shri

DriverlPerson in charge

Veh ic le/Con veyance r'_o :

Address:

3 ,Julr',2018 The Nagrland Extra ordinarj Gazette, 23

COVERNMENT OF NAGALAND

FORM GST MOV -IO

1'"OTICE FOR CONT"ISCATION OF GOODS OR CONVEYANCES AND LEVY OFPENALTY UNDER SI]CTION I3O OF THE CENTRAL GOODS AND SERVICES TAX

^( T,2OI: READ WITII THE REL EVANT PROVISIO\S OF STATL/UNTON

TERRITORY GOODS AND SERVICES TAX ACT, 2017 / THE INTEGRATED COODSAND SERVICES TAX ACT.2O17 AND GOODS AND SERVICES TAX

(COMPENSATION TO STATES) AC'T, 20I7

Ihe conveyance bearing No. was inlercepted by _ -,. _ (Designation of theproper oi}]cer) on _ (date) a1 _( time ) ar_-(place). The statemeni of the

drivcr/person in charge ol thc vchicle was recorded on (daie).

2. The goods in movement was inspecled under rhe provisions ofsubsection (l) ofsectio. 68 ofthe Central Coods and Services Tax Act. 2017 read lviih subscction (3) ofsection 68 oflile State

Coods and Services Tax Ac! / Section 2i oflhe Union Territory Goods and Servi€es Tax Act orunder section 20 of rhe Integrated Goods and Services Tax Acl read *irh sub-secrion (l) ofs..tion 68 of the Central Coods and Sefrices rax Act on __(da!e) and the fotiqslngdiscrcpancics wcre.oticcd

i)

ii)

iiil

I ln vielv of the above, the goods and .on\eyances u\cd lur lhe movemenr ol gooda were

delained under sub-secrion (1) ofseclion i29 ofthe CentralCoods and Services Tax Act.20l7read \!ith sub-seclion (3) otsection 68 ofthe Stale/ Union Territory Ooods and Services Tax Acto. under seclion 20 of the Iniegrated Goods ard Services Tax Act read with sub-scction (3) ofsection 68 ofthe Cennal Coods and Services Tax Act by issuina an order ofdelenlion in FORMCST Mov 06 and rhe same 1\'as scrycd on the person i. charge of lhe conveyaice on(daLe). Alrns with the o.dcr of detention ia FORM GST MOV 06, a nolic€ was iisued in

I'ORNI GST NrOv 07 under fie provisions of sub-seclion (l) of s€clion 129 of the Nagaland(joods and Services Tax Ac1,2017, specifying the tax and penahy payable in rcspecr ofrhP

4. Subsequently, after ohsewing lhc principles oI natural jusrice, 3rl order demandirrg the

applicable rax and penaky was issu€d in FORM GST MOv-09 on

-(Date)

and fie same

\vas seryed on rhc pe.son in charge ofrhe conveyance. However. neiiher the owner oflhe goods

nor the person in charge ofthe convelance came forward b make lhe paymenr olaPplicable tax

aDd penakv $lhin the time allowed in the order passed supra.

5lnliewofthis.theunders;gnedpropos€stoconfiscatetheabovegoodsandlheconveyaoceuseC 1. lrirnspcn such goods under the provisions of section 130 ofthe Ce.l.al OoJds and

Ser\ices Tax A.1. 2017 read with Srale Goods and Se.vices Tax Act / seclioi 21 of the llnron

24 The Nagaland Extra ordinrry Gazette, 3,JulJ,2018

'lerritory Goods and Services Tax Act or seclion 20 of the Integaled Goods and SeNices Tax

Act,2ol7lcoods and Scrvices Tax (Compensation to S1arcs.) Act,2017. In addition, you are

liable ro pay the tax, penalty and olher charges pay3ble in respect of such goods and the

conreya rce,

As the goods were transported without any valid documents, it is presumed that the goods were

being lransponed for ibc purposes ofevading the tax€s. In view ofthis, the undersigned proposes

io confiscate the above goods and the conve)rance used to transport such goods under the

provis ions of secl ion 1 l0 of the Central Goods and Services Tax Acl, 20 I 7 read wirh the relevant

p.ovisions of the Slale Coods and Services Taxrunion Tenirory Goods and Services Tax Ac!,

the lntegmted Goods and Services Tax Act and the Goods and Services Tax (Compensalion 1o

Srdre5,{cl.20llinadJrro1.\urareirableropa)tl-eia,..penaltydndolherchdrgesnr}ao'e:nrespe ofsuch goods and lhe conveyance.

6 The calculation ofproposed ax and penalty is as under:

l) cALcuI-ATt0N ol'TAx

2) CALCULATION OF PENALTY

3) DETERMINATION OF FINE IN LIIU OF CO\F'ISCATION OT GOODS

OR

:----r.- FINE AMOUNT5l l{o Description

jTotalQ!antity ' CentralHSN

Code

RATE OFTAX TAX AMOUNT

sl

N

H5N

codeau3ntity

Totai

(Rs.l

central

Staie/.

UT

Tar

lntegr

atedTax

Cess

alTarState/

UT

l,rtegr

ated

Cess

1 ? 3 4 6 7 8 9 10 11 12 13

RATE Of TAX PENALTYAITlOUNT

sl. lDescrip HSN

Codeauantity

Total

(Rs )

C€nt

ral

state/UT

lnteg. Cess Centr Srate/UT

lntegr Cess

I 3 4 5 6 7 8 9 10 71 12 13

I

ofgoodsRs.

lntegratedState/UTTax

3 ,Julr,2018 The Nagalrnd Extra ordfutry Gazette, 25

4) CALCULATION OF FINE IN LIEU OT'CONFISCATION OF CONVEYANCE

?. You arc hereby dir€cted to show cause, within selen days from the receipt ofthis notice, as to

why the goods in question and the conveyance used to transport such goods shall not be

con fi scated under lhe provis ions o I seclion I 30 ol the Nagaland Cood s and Services Tax A ct or

the lnlegrated Coods and Services lax AcI and lhe Coods and S€rvices Tax (Compensation io

Stares) Acl. 2017 and why the tax. penahy and other charges payable in rcspcct of such goods

and rhe convoyancc shall not be payable by you.

8. You are hereby direcled !o appear beforc the undersigned on DD/MM/YYYY at HH/M]\4.

9. lfyou lail to fumish a reply wilhin lhe stipulaled date or fail to appear for personal hearing on

the appointed date aod time, the case will be decided ex parte on the basis ol available records

SignatureName and Designalion ofthe Proper Officer

lo.

Shri

Drirer/Person in charge

Vehicle/Conveyance no:

Add.ess:

RATE OF TAX FINEAMIOt,,NI

S]

N

Descrip

goods

H5N

Codeaua Total

lRs.)

Certr3l

State/UT

lntegr Cess Centr State/UT

Tax

l.tegr

Tar

Cee5

1 2 3 4 5 6 7 8 9 10 1L 12 13

26 The Nagaland Extra ordinary Cazettc, J,Jul!,2018


FORM GST MOV 'I1

ORDT]R OI' CONFISCATION OI' GOODS AND CONVEYANCE AND DEMAND OFTAX. FINE AND PEN.ALTY

OrderNo. Order Date:

Person in

tc of Servlce ofNotice ofConflscation

ofthe Con

l. Address ofthe Person in charge oflhe Conveyance

l\lobilc No. ofthe Person in charse ofthe conveyance

e-mail ID ofthe Person in charg€ ofthe conve

Name ofthe transDorter

GSTIN ofthe transpo(er, ifE. Dale and l ime oflnspection

0n lhe Goods

I CGSIActSGST]

UTCST AcIICST Act

Penaltv Fine/Other Demand No.charses

Cess

I-roA

Tfi ltrterest

On rhe Conveyance

'fax

CGST ActSGST]

' lll GST ActICST Acr

I Crss

Demand No.

j Toral

l]]::.::::,_-12 Dr";A;p.' C."L*r,", orJ., -

_)

l. Con No.

4.

5.

Interest r Penaltv!' Fine/Othercharpes

3 ,J14,2018 The Nagaland Extrtl ordinary Gazette' 27

DETAII,S OF GOODS CONFISCAl'ED

Sl.No Description of Soods HSN Code Quan

DETAILS OF CONVETANCE CONFISCATED

ve!!qle,qe!94!!qEngine \o.ts:

4 _ a Ctt t.i-\t

fORDER ENCLOSED

(Name and designation of.Proper Ofllcer)

2E The Nagahad Extra ordinary Gazette, 3,Iulr ,2018

ORDER OT'CONFISCATION UNDER SECTION I3O OF THE CENTRAL GOODSAND SERYICES TAX ACT,2OI7 R[]AD WITH THE RELtrVANT PROVISIONS OF

,t.HE STATEruNION TERRITORY COODS AND SERVICES TAX ACT/ THEINTEGRATED GOODS AND SERVICES TAX ACT,2O17

lhe conveyance bearing No was intercepled b] -

--,-

(Name and

(date) a! _(ime) ar--(place).

MO\ -10 was issued on (Dale) proposing lo confiscate thc goods and the convevance

Designation of the proper officer) on'Ihe statemenr of the drive./person in charge of lhe vehicle lvas recorded on

-(date)2. I he goods in movemeni was inspected undc. rhe provis ion s o f sub-section (3) of section 68 olthe Central Coods and Services Tax Ac1,201? read with the rclevanl plovisions olthe Slate/

Union Tenitory Coods and Sen'iccs Tax Acrthe Inlegraled Coods and Services Tax Act,2017

and Coods and Services Tax (Compensation to Staies) Act- 2017 on .-(dale) and drc

follo{ing discrepancies $ere noticed.

i)

tiil

l. In vic$ of the above, the goods and conveyances used for thc movement of goods were

.leraineo under sub'sectio. (l) of secrion 129 ofrhe Central Goods and Serlices lax Act read

qilh sub-section (l) of seciion 68 of the State/ Union Territory Coods and Services Tax Act or

unde! seclion 20 ofthe lntegraled Coods and tervices Tax Acl rcad qith sub-section (l) ofsccrion 68 oflhe Cenrral Coods and Services Tar Act b) issuing an order ofdetentbn in FORI{

GST ytOV 06 and the same !\,as served on the person in charge ol lhe conveyance on

(date). Along with rhe order of delenrion in FORM GST MOv 06 a nolice was issued i't

FOR I GST MOV 07 underlhe Provisions ofsub section (l) of scclion l29of$eNag'2l'ndGoods and Service! Iax Acl, specifying thc tax and pcnalry pavable

,1. Subscquently, alter observing rhe principles of narural justice, an order demandinS the

rppllcable tax and penalry was issued in FORM CST MOV-09 on

-

(Date) and ihe same

waj served on lh€ pe.son in charge oflhe con\,eyancc. Howe!er, neither the owne' ofthe goods

nor rhe person in chargc ofthe conveyance came forv!ard to make lhe payment ofapplicable tax

and penally wj&in t\€ rine allowed in the orde. passed supra. Ilencc' a norice;n FoRu GsT

used lor iransponing such goods aod the same was duly served on rhe person in charge 'l'the.onvctance ln thc said notice, lhe iax, penahy and other chargcs pavable in respect ofsuch

goods and the conveyance wcre also demanded.

OR

As lhe g@ds were transpoded withoul any valid doeu,ndts' it was p.esumed thal fie goods

\!ere rrrnsponed fo. the purposes olevading the tax.s Ilenc., it $as prupos.d !o .onfiscar' ihe

abulc goods and the convelance used to kansporl such goods under lhe li'ovisior)s of sectron

l.l0 ofltLe Cenrral Goods and Services Tax Act,20i7 read with State Good'q and SeNiccs Tax

A.r / Section 21 ofthe U-l'Union Territory Goods and Servrces Tax Act o' section 20 oi ihe

-

J ,July,2018 The Nagaland Extra ordinarv Gazette,

lnlegrated Goods and Services Tax Acl,2017 and the Coods and Services Tax (Compensation (o

Slates) Acr, 2017 by issue ol a notice in FORM GST ]UOV-I0. ln lhe said nolice, the tax,penaltv and other charges parable in respeal of such goods and 1he conveyance were also

5. lhe person in charge has not filed an] objectiony the objeclions filed werc lound to be notJcccptdblc for thc rcasons .rared oelou:

a)...bl ...

c)...

6. ln !iew ofthe above, lhe following goods and ronveyance are confiscated by the undersigned;r etercising the po\ers vested under secrion 130 of the Ccntral Goods and Services Tax Actand undcr seatr(), lio of fic State Goods and Services lax Act / Section 2l of the Unron'fcrriory Goods and Services Tax Act or under section 20 ofrhe Integraled Goods and ScnicerTax Acl $iich are lisled as ullocr:

DESCRIPTION OF ] HSN* CODE QUA\TITYGOODS

7 You are also informed thal fie above goods and convelance shall be released on the palment0fthc following !ax. penalty and fines in lieu ofconfiscation ifthe same is made wirhin ---dale from lhe date oflhis order.

I) CALCTILATION OF TAX

29

TOTALvALUE (Rs.)

sEt"e

2) CALCULATION OF PENALTY

RATE OI TAX PENATTYAMOUNT

goods

auant ty

HSN

CodeiToral i cent State/ I htegr

Value UT i atedaal

Tax Tax . Tax

Z;. t, fs r,i7\Ge' c"*-ial Tax i llT ated

RATEOFTAX TAXAMOUNTSI Descrip HSN

Codeaua Total

(Rs )

Cent ' State/ral UT

lntegr

Tax

C€ss Centr State/UT

Tax

lntegratedTax

Ces!

t2 3 4 5 6 7 8 I 10 t1 !2 l3

(Rs.) Tax | -Iax

11 112 13

SL,NO

,l

SI

N

t 2314 6 7 3 I 10

30 The Nagaland Extra orditrary Gazette, 3,luly,2018

3) DETERMINATION OP FINE IN LIEU OF CONFISCATION OT COODS

4) CALCULATION OF FINE IN LIEU OF CONFISCATION OF CONVEYANCE

SignatureName and DesiSnalion ofthe Proper OiIcer

Io,

Shri

Driver/Person in charge

Vehicle/Convevance no:

Koltina : P nted atltl ll biishcl b.t th" -Di@ctorute of Pti ting & St1tione4,. Nagalond(Ft-ea--ct/() No 5(/! stl /03-07-2018

FINO AMOUNTTotal lCenrral

RATE OT TAX FINEAMOUNI

N

Deecrip

BOOdS

HSN

CodeQuantity

Total

(ns.)

Central

Tax

State/UT

Integrated

Cess CentralTax

State/UT

lniegratedTax

Cess

1l 2 3 4 5 6 7 8 9 10 ll t2 13

sl.No Des(riptlon HSN

CodeQuantity State/UI lntegrated

Advertisement and notice by Government Ofce and Public Bodies. For Rate and terms of Subscription etc. to the Nagaland Gazette please apply to the Director of Printing and Stationery, Nagaland, Kohima.

email : [email protected] | Website: www.govtpress.nagaland.gov.in

Kohima : Printed and published by the Directorate of Printing & Stationery, Nagaland(Gazette) No.07 /150/ 13-07-18.

Sd/-WATI L. IMCHEN

DirectorPrinting & Stationery

Nagaland, Kohima

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