FORM GST MOV-02 - Reasoned order for physical inspection
Actual movement documents or goods need verification.
Responsible actor: The authorised proper officer gives the inspection direction. Provision: Section 68(3); rules 138B/138C.
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.
Current law checked 21 October 2026; fictional unexecuted model. Source blank is the historical 13 April 2018 circular; operative 2022+ Act provisions control the corrections stated here/on the guide.
Worked facts and completed entries
Movement Branch A: on 1 September 2026 at 10:00, an authorised officer intercepts a Bengaluru-to-Mysuru goods vehicle carrying 500 ball-point pens, HSN 9608, taxable value 100000. The driver Ravi Sen produces only a lorry receipt, with no tax invoice or required e-way bill. All identifiers are fictional/non-valid. The assumed applicable rate for this calculation is 9% CGST+9% SGST; this does not decide the rate classification of any real product. Physical inspection counts 500, with no quantity difference; the substantive missing-invoice/e-way-bill contravention remains. Owner Aster comes forward 8 September. Current129(1)(a) penalty is 18000 per head,36000 total, without a second 18000 tax demand under 129.
Person, vehicle and movement
| Driver /address | Ravi Sen (fictional) /7 Model Transport Lane, Ground, Bengaluru Urban, Karnataka 560001 |
|---|---|
| Mobile /email | EDU-RAVI-MOBILE (+91 non-routable) /ravi@learning-freight.example.invalid |
| Vehicle /description | KA-EDU-MOV-01 (non-valid educational vehicle label) /covered light goods vehicle |
| Engine /chassis | EDU-ENGINE-01 /EDU-CHASSIS-01; non-valid teaching labels |
| Transporter /GSTIN | Illustration Learning Freight (fictional) /not GST-registered; transporter educational enrolment EDU-TRANS-01 is not a valid portal ID |
| From /to | 12 Learning Park, Bengaluru /18 Model Retail Road, Mysuru, Karnataka570001 |
| Interception /place | 1 September 2026 /10:00 /Illustration Bengaluru–Mysuru road inspection bay, Karnataka |
Order and recipient
| Order /date | ILLUSTRATION-MOV02-A /1 September 2026 |
|---|---|
| Person served | Ravi Sen, driver/person in charge /KA-EDU-MOV-01 (non-valid educational vehicle label) |
Selected grounds
The driver tenders the LR identified in MOV-01. No prescribed invoice/e-way bill covers this 100000 consignment. The missing e-way bill and need to verify the actual goods against the LR justify inspection. The no-document-at-all alternative is not selected; no quantity mismatch or intent finding is assumed before inspection.
Directions1–3
Station the covered goods vehicle at the designated Illustration Bengaluru–Mysuru road inspection bay, Karnataka bay; allow and assist physical verification of goods and related documents; do not move/part with the goods or vehicle until further lawful orders. Inspection must proceed within the applicable reporting period, with a reasoned competent extension if actually needed.
Execution and service
| Officer /designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Place /date | Illustration Bengaluru–Mysuru road inspection bay, Karnataka /1 September 2026 |
| Signature /authenticity | Not executed; no official signature, seal, approval or actual service is simulated |
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
An inspection order is not a final detention penalty or confiscation finding. The proper officer must identify actual grounds and authority. Rule 138C requires Part A reporting within 24 hours and Part B within three days counted from midnight of interception date; a further reporting extension cannot exceed three days.
Primary source and exact locator
Official notified form source: Circular 41/15/2018 actual FORM GST MOV-02, PDF pages 8–8; later Act/rule qualifications expressly applied.
CGST Act and government-hosted Act and Rules compilation - Section 68(3); rules 138B/138C. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The authorised proper officer gives the inspection direction. Actual movement documents or goods need verification.
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.