FORM GST MOV-03 - Reasoned extension beyond the ordinary three-day inspection period
Specific sufficient cause prevents timely completion/reporting.
Responsible actor: The Commissioner or duly authorised competent officer decides the extension. Provision: Rule 138C(1) proviso/explanation; Circular 41 paragraph 2(e) as modified by 49.
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. In this fictional extension branch, severe rainfall floods the unloading bay 2–4 September, preventing safe opening/counting of sealed cartons. A secure alternative bay becomes available 5 September. The 4 September12:00 request is before ordinary 4 September23:59 expiry. The duly authorised Additional Commissioner grants three further days through 7 September23:59; final inspection/report is completed 7 September.
Order and intercepted conveyance
| Order /date | ILLUSTRATION-MOV03-A /4 September 2026 |
|---|---|
| Vehicle /intercepting officer | KA-EDU-MOV-01 (non-valid educational vehicle label) /N.Prakash, authorised Assistant Commissioner |
| Interception date /time /place | 1 September 2026 /10:00 /Illustration Bengaluru–Mysuru road inspection bay, Karnataka |
| MOV-02 served | 1 September 2026 /ILLUSTRATION-MOV02-A |
| Stationed place | Illustration Bengaluru–Mysuru road inspection bay, Karnataka |
Request and specific cause
The secure unloading bay is flooded following severe rainfall 2–4 September; the stated safety record identifies why cartons cannot safely be opened/count-verified there. The alternative secure bay is ready 5 September. The 4 September12:00 request explains this specific sufficient cause before expiry; mere owner unavailability or a routine workload is not treated as an automatic extension ground. No actual safety certificate or weather event is represented by this fictional model.
Decision and service
The request and specific cause are examined and found reasonable. The authorised Additional Commissioner grants a further three calendar days, through 7 September 2026 at 23:59. Serve a copy on Ravi Sen. This is the selected extension; it does not add three working days or an unlimited period.
Execution and service
| Officer /designation | S.Kumar, Additional Commissioner, fictional officer duly authorised by Commissioner for this rule 138C decision; unsigned |
|---|---|
| Place /date | Illustration Bengaluru–Mysuru road inspection bay, Karnataka /4 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
The circular’s old MOV-03 heading says three working days, while Circular 49 changes paragraph 2(e) to three days and current rule 138C states calendar-day reporting periods counted from midnight of interception date. The competent extension is up to three further days, not a restart of the clock. The case applies that actual ceiling and records specific cause.
Primary source and exact locator
Official notified form source: Circular 41/15/2018 actual FORM GST MOV-03, PDF pages 9–9; later Act/rule qualifications expressly applied.
CGST Act and government-hosted Act and Rules compilation - Rule 138C(1) proviso/explanation; Circular 41 paragraph 2(e) as modified by 49. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The Commissioner or duly authorised competent officer decides the extension. Specific sufficient cause prevents timely completion/reporting.
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.