GOVERNMENT OF INDIA FORM GST MOV -09 ORDER OF
GOVERNMENT OF INDIAOrder No.1.2FORM GST MOV -09ORDER OF DEMAND OF TAX AND PENALTYOrder DateConveyance No.Person in charge of theConveyanceAddress of the Person in charge ofthe ConveyanceMobile No. of the Person incharge of the conveyancee-mail ID of the Person in chargeof the conveyanceName of the transporterGSTIN of the transporter, if anyDate and Time of InspectionDate of Service of NoticeOrder passed byDate of Service of OrderDemand as per ne/OtherchargesDemandNo.CGST ActSGST /UTGSTActIGST ActCessTotalDETAILS OF GOODS DETAINEDSl.No.Description of goodsHSN CodeDETAILS OF CONVEYANCE DETAINEDSl.No.Description1Conveyance Registration No.2.Vehicle Description3.Engine No.4.Chassis No.5.ORDER ENCLOSEDQuantityValueDetailsPage 19 of 32
(Name anddesignation ofProper Officer)ORDER UNDER SECTION 129 (3) OF THE CENTRAL GOODS AND SERVICESTAX ACT, 2017 READ WITH RELEVANT PROVISIONS OF THE STATE/UNIONTERRITORY GOODS AND SERVICES TAX ACT, 2017 INTEGRATED GOODSAND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES (COMPENSATIONTO STATES) ACT, 2017The conveyance bearing No. was intercepted by (name anddesignation of the proper officer) on (date) at (time) at (place).The statement of the driver/person in charge of the vehicle was recorded on (date).2. The goods in movement was inspected under the provisions of sub-section (3) of section68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 ofthe State/ Union Territory Goods and Services Tax Act or under section 20 of the IntegratedGoods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the CentralGoods and Services Tax Act, 2017 on (date) and the following discrepancies werenoticed.(i)(ii)(iii)3. In view of the above, the goods and the conveyance used for the movement of goods weredetained under sub-section (1) of section 129 of the Central Goods and Services Tax Act,2017 read with sub-section (3) of section 68 of the State/ Union Territory Goods andServices Tax Act or under section 20 of the Integrated Goods and Services Tax Act read withsub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 by issuing anorder of detention in FORM GST MOV-06 and the same was served on the person in chargeof the conveyance on (date).4. Sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 providesfor the release of goods and conveyance detained on the payment of tax and penalty as under:(i) the applicable tax and penalty equal to one hundred per cent of the tax payable on suchgoods, where the owner of the goods comes forward to pay such tax and penalty.(ii) the applicable tax and penalty equal to the fifty per cent of the value of the goods reducedby the tax amount paid thereon under the Central Goods and Services Tax Act andState/Union Territory Goods and Services Tax Act calculated separately or the applicable taxand penalty equal to the fifty per cent of the value of the goods reduced by the tax amountpaid thereon under the Integrated Goods and Services Tax Act, where the owner of the goodsdoes not come forward to pay such tax and penalty.Page 20 of 32
4.1. Clause (c) of sub-section (1) of section 129 of the Central Goods and Services Tax Act,2017 provides for the release of goods upon furnishing of a security equivalent to the amountpayable under clause (a) or clause (b) of the said sub-section, as indicated supra at (i) and (ii)of para 4 above, in FORM GST MOV-08.5. The calculation of proposed tax and penalty is as under:1) CALCULATION OF APPLICABLE TAXRATE OF TAXSL.NODESCRIPTIONOFGOODSHSNCODE123STATTOETATAXL CEN/INTEQUAVA TRA UNIO GRATNTILULNEDTYE TAX TERTAX(RsRITO.)RYTAX45678TAX AMOUNTCESS9STATETAXCEN/INTETRA UNIO GRATLNEDTAX TERTAXRITORYTAX101112CESS132) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUBSECTION (1) OF SECTION 129RATE OF TAXSL.NODESCRIPTIONOFGOODSHSNCODE123STATTOETATAXL CEN/INTEQUAVA TRA UNIO GRATNTILULNEDTYE TAX TERTAX(RsRITO.)RYTAX45678PENALTY AMOUNTCESS9STATETAXCEN/INTETRA UNIO GRATLNEDTAX TERTAXRITORYTAX101112CESS133) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OFSUB-SECTION (1) OF SECTION 129Page 21 of 32
AMOUNT OF TAXSL.NODESCRIPTIONOFGOODSHSNCODE123STATTOETATAXL CEN/INTEQUAVA TRA UNIO GRATNTILULNEDTYE TAX TERTAX(RsRITO.)RYTAX45678PENALTY AMOUNTCESS9STATETAXCEN/INTETRA UNIO GRATLNEDTAX TERTAXRITORYTAX101112CESS136. Incorporating the above points, a notice in FORM GST MOV-07 was issued and dulyserved on the person in charge of the conveyance, providing him an opportunity to showcause against the demand of tax and penalty as applicable and make payment of the same andto get the goods and conveyance released.7. In response to the said notice,(i) the owner of the goods/ person in charge of the conveyance has come forward and madethe payment of tax and penalty as proposed. In view of this, the applicable tax and penaltyproposed are hereby confirmed.(ii) the owner of the goods/ person in charge of the conveyance has neither made the paymentof tax and penalty proposed nor has he filed any objections to the notice issued in FORMGST MOV-07 and hence, the proposed tax and penalty are confirmed.(iii) the owner of the goods/ person in charge of the conveyance has filed objections as under:a. .b. .c. 8. The objections filed by him were perused and found acceptable/ not acceptable for thefollowing reasons: SPEAKING ORDER Text 9. In view of the above, the applicable tax and penalty are hereby calculated/recalculated asunder: RECALCULATION PART Page 22 of 32
10. You are hereby directed to make the payment forthwith/not later than seven days from thedate of the issue of the order of detention in FORM GST MOV-06, failing which actionunder section 130 of the Central/State Goods and Services Tax Act /section 21 of the UnionTerritory Goods and Services Tax Act or section 20 of the Integrated Goods and ServicesAct shall be initiated.SignatureName and Designation of theProper OfficerTo,ShriDriver/Person in chargeVehicle/Conveyance No:Address:Page 23 of 32
FORM GST MOV -09 ORDER OF DEMAND OF TAX AND PENALTY . 7. GSTIN of the transporter, if any 8. Date and Time of Inspection 9. Date of Service of Notice . CEN TRA L TAX STAT E TAX / UNIO N TER RITO RY TAX INTE GRAT ED TAX C E S S CEN TRA L TAX STAT E TAX / UNIO N TER RITO RY TAX
gst 201 8am- 10am gst 102 gst 102 gst 102 gst 105 gst 105 gst 105 12pm- 2pm gst 102 gst 102 gst 102 gst 105 gst 105 gst 105 y 9 arts management sciences education engineering environmental sci. law law science social sciences arts day faculty science social sciences arts management sciences
Budgeted balance sheet This budget is prepared using the asset, liability and owner’s equity accounts. If GST payable (on GST collected) is GST input tax credits (on GST paid), the net GST payable is shown as a current liability. If GST payable (on GST collected) is GST input tax credits (on GST paid), the net GST input tax
3. Implementation of GST And Acts of GST 4. Whom to Register under GST 5. Who is Exempted from Register under GST 6. GST Composition Scheme 7. Invoice and Its Format under GST 8. Bill of Supply and Its Format under GST 9. E – Way Bill under GST 10. Time of Supply under GST 11. Place of Supply of Goods
Contents Global Value Added Tax (VAT)/ Goods and Service Tax (GST) Trends 2 Proposed GST Structure for India 6 Key Concepts under Proposed GST structure for India 11 Role of Goods and Services Tax Network (GSTN) 17 Summary of expectations from proposed GST regime in India 20 About Deloitte 23 About ASSOCHAM 24 Goods and Services Tax (GST) in India Taking stock and setting expectations 1
GST For Jewellers Frequently Asked Questions . 2 1. What is GST? Ans- GST is an indirect tax which will eliminate various taxes like VAT tax, Excise, Service tax, Octroi, etc. 2. From when will be GST implemented? Ans- GST is likely to be implemented from 1st July 2017. 3. Is income tax required to be paid after GST? .
GsT – COmpleTInG yOur ACTIvITy sTATemenT 5 01 TermS We uSe When we say: n sales, we are referring to the GST term supplies n purchases, we are referring to the GST term acquisitions n GST credits, we are referring to the GST term input tax credits n reporting period, we are referring to the GST term tax period
(Malaysia) BL 6 % Purchases with GST incurred but not claimable (Disallowance of Input Tax) (e.g. medical expenses for staff). GST Goods And Services Tax (Malaysia) NR 0% Purchase from non GST-registered supplier with no GST incurred. GST Goods And Services Tax (Malaysia) ZP 0% Purchase from GST-registered
1. Structure of GST in India and its Governing Laws GST shall be dual levy in India with both Centre and State government levying respective GST parallelly on all intra state supplies. Thus, on every intra state supply, Central GST
