FORM GST MOV-01 - Driver statement with the document annexure completed
A conveyance is intercepted and the person in charge is asked for credentials and documents.
Responsible actor: The officer records the driver’s actual statement. Provision: Section 68(3); rules 138A/138B; Circular 41 paragraph 2(b).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Fictional unexecuted model. Official blank 13 April 2018; current provision checked 21 October 2026.
Worked facts and completed entries
Fictional initial statement: Ravi Sen’s Bengaluru–Mysuru vehicle is intercepted 1 September 2026 at 10:00 carrying 500 pens worth 100000. Only the LR is produced; invoice/e-way bill are absent. The completed particulars and annexure are unsigned.
Statement heading
Statement of Ravi Sen, son of Dev Sen, age 35, resident of 7 Model Transport Lane, Bengaluru Urban, Karnataka 560001, driver/person in charge of KA-EDU-MOV-01 (non-valid educational vehicle label), made before fictional authorised Assistant Commissioner N.Prakash on 1 September 2026 at 10:15 at Illustration Bengaluru–Mysuru road inspection bay, Karnataka. The officer discloses identity and requests the driver’s credentials and movement documents.
1. Personal particulars
| Name /father /age | Ravi Sen /Dev Sen /35 years |
|---|---|
| Driving licence /RTO | EDU-DL-RAVI /Illustration Bengaluru RTO; non-valid educational labels |
| Vehicle /engine /chassis | KA-EDU-MOV-01 (non-valid educational vehicle label) /EDU-ENGINE-01 /EDU-CHASSIS-01 |
| Proof of identity | Fictional driver’s licence described; no actual identity document is reproduced |
| Address /phone /email | 7 Model Transport Lane, Ground, Bengaluru Urban, Karnataka 560001 /EDU-RAVI-MOBILE (+91 non-routable) /ravi@learning-freight.example.invalid |
2–5. Transporter, route and tendered documents
| 2. Transporter /address /phone /email | Illustration Learning Freight (fictional) /6 Model Transport Lane, Bengaluru560001 /EDU-FREIGHT-PHONE (non-routable) /office@learning-freight.example.invalid |
|---|---|
| 3. Person in charge | Ravi Sen /KA-EDU-MOV-01 (non-valid educational vehicle label) |
| 4. From /to | Bengaluru /Mysuru, Karnataka |
| 5. Selected documents branch | Documents produced:lorry receipt EDU-LR-20260901 only. No invoice/BOS/DC or e-way bill tendered. The no-document-at-all alternative is not selected because the LR was produced. |
Prescribed statement declaration
Only the annexed LR is in my possession/vehicle; no other movement document is with me. The contents are explained again in Kannada, which I understand. I affirm they correctly record my stated fictional facts and retain a copy. Deponent:Ravi Sen, driver. Before-me:N.Prakash, Assistant Commissioner. Both signature fields:not executed.
Annexure — as per documents tendered
| Field | Completed row 1 |
|---|---|
| Serial | 1 |
| LR number /date | EDU-LR-20260901 /1 September 2026 |
| Invoice/BOS/DC number /date | Not produced /not produced |
| Consignor | Aster Learning Supplies Private Limited (fictional) /Bengaluru |
| Consignee | Illustration Model Retail Private Limited /18 Model Retail Road, Mysuru570001 |
| Commodity /value | 500 ball-point pens /100000 |
| E-way bill number | Not produced; none generated at the start of movement |
| Additional rows | Not applicable:one consignment |
| Annexure execution | Before-me:N.Prakash, Assistant Commissioner. Deponent:Ravi Sen, driver. Both signatures:not executed. |
How this form moves the matter forward
- Identify whether this is inspection, detention, release, security or separate confiscation.
- Record the actual documents, goods/vehicle particulars and statutory ground; check minor-error exclusions before imposing detention.
- Reconcile service, reply/hearing, amounts and release/recovery steps against current law rather than copying obsolete circular wording.
Evidence supporting these entries
- Actual movement, lorry receipt, invoice/e-way-bill evidence and verification report
- Actual service dates, response/hearing record and reasoned statutory ground
- Reconciled tax-basis/penalty/security/payment entries for the selected branch
Additional primary authority: Official CGST Act as on 11 June 2026, PDF pages 101–103:current 129(1),(3)–(6)/130, including 1 January 2022 amendments; PDF page 97:section 122 penalty.
Additional primary authority: Current CGST Rules, April 2026 PDF page 342:rule 138C midnight-based reporting period, extension up to three days and repeat-inspection limits.
Additional primary authority: CBIC Circular 49/23/2018-GST,21 June 2018, paragraph 2 PDF page 1:three days, not three working days; corrected MOV-05 release line; paragraph 3 limits repeat inspections.
Additional primary authority: CBIC Circular 64/38/2018-GST,14 September 2018, paragraphs 4/5 PDF pages 2–3:specified minor-document discrepancies do not trigger section 129.
Period and legal consequences
MOV-01 is a statement of actual submissions, not a predetermined admission of tax evasion. The document annexure must list what was really produced. This branch distinguishes an LR from the required tax invoice/e-way bill; it does not falsely select “no documents at all”.
Primary source and exact locator
Official notified form source: FORM GST MOV-01, source PDF pages 6–7..
CGST Act and government-hosted Act and Rules compilation - Section 68(3); rules 138A/138B; Circular 41 paragraph 2(b). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The officer records the driver’s actual statement. A conveyance is intercepted and the person in charge is asked for credentials and documents.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Actual movement, lorry receipt, invoice/e-way-bill evidence and verification report; Actual service dates, response/hearing record and reasoned statutory ground; Reconciled tax-basis/penalty/security/payment entries for the selected branch.