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One of the primary purposes of an Eway bill is to ensure the movement of the goods at the check post happens smoothly. Once the goods are ready to be moved from point A to B, the transporter has to ensure that the following things are in place:

  1. E-way Bill/number

  2. Invoice Copy


This article will essentially examine the various processes that are involved in the transportation of the goods from Point A to B. The processes that will be talked about here are the likes of GST e way bill verification, detention & inspection of goods in transit. 

Interception and/or Inspection by the Proper Officer

When the goods are in transit, a proper officer could intercept or inspect any good carrier. It may either be intercepted for eway bill verification purposes or simply the inspection of goods. In addition to the e-way bill verification process, the officer may also verify all of the documents that are on the transporter, such as the likes of Eway bills and invoices, among others. However, it must be noted that the officer cannot possibly conduct any other form of physical inspection of goods when one has been conducted already in a state or union territory. The vehicle could still be stopped if the officer has reason to believe that a possible attempt at tax evasion is being made while conducting the eway bill verification process.

Eway Bill Documents to be Filed at an Interception/Inspection Point

The Officer will file these documents on the interception:

  1. The part A or form GST EWB-03 summary report (Happens within 24 hours of the inspection)

  2. The final report in Form GST EWB-

What if the Transporter Fails to Provide Documents During the Verification of E Way Bill

If the transporter fails to provide the required documents at the time of the verification of e way bills, the proper officer can follow these steps:

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

  • Step 2: Issue an order for inspection of goods in the second GST MOV form.

  • Step 3: On the completion of proceedings, a report in Form GST MOV-04 shall be updated.

Consequences of Finding/Not Finding a Discrepancy in Documents

If no discrepancies have been found in the documents while conducting the inspection of goods, an order in Form GST MOV-05 will be passed for releasing the vehicle and goods, post which the vehicle can move on. The process mentioned above should happen simultaneously. Additionally, the processes should be completed within 3 days from the inspection order.


If during the verification and inspection of goods, the officer feels that there is a discrepancy, the officer can take the following actions:

  1. Pass a detention with the help of the Form GST MOV-06.

  2. A notice that will state the tax and penalty levied through Form GST MOV-07.

Action to be Taken by the Owner With Respect to the Order

After receiving the notice to pay the applicable tax and penalty, the consignment owner may:

  1. Accept the tax and penalty 

  2. Dispute the tax and penalty 

Consequences of Non-Payment of Taxes & Penalties

If there is a failure to pay the charges, or, the officer feels an attempt at tax evasion is being made, he or she will:

  1. Serve a notice proposing to confiscate the goods and the vehicle. It will specify the tax amount, levied penalty and the fine in lieu of confiscation that needs to be paid. This amount has to be paid within a time frame of 3 months.

  2. Before the passing of the final order, the officer has to give the taxpayer a chance to be heard.

Passing of the Final Order

The final order shall be passed in Form GST MOV-11 and the form GST MOV-09 will be withdrawn post the process of inspection of goods revealing any form of discrepancies. A summary of the orders will also be uploaded on the common portal. When the vehicle is confiscated, the vehicle’s title with that of the goods are transferred to the Central Government. Upon payment of the fine, the title will be released. For the cases mentioned above, a temporary id will be created for making the payments for an unregistered taxpayer. The various types of forms and their specific purpose have been tabulated for you to see. They are as follows:

Name of the Form

What is its Purpose?


Statement of the owner or driver or person who is the vehicle’s in charge.


An order for physical verification and the inspection of goods, the conveyance or the documents.


Order for extension of time post 3 days for inspection


A report of physical verification


This is a release order


An order of detention


Notice that specifies the penalty and tax amount


A bond for the provisional release of goods and/or conveyance


An order demanding the tax as well as the penalty


A notice for the confiscation of goods


An order of confiscation of goods and/or conveyance and payment of the applicable taxes, fines and penalties

As the aforementioned procedures are still in its nascent stages, its benefits are yet to be reaped. It is to be seen as to how these procedures are going to reduce the waiting and compliance time and also reduce the paperwork.

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