FORM GST MOV-04 - Physical count and document comparison report
Physical inspection is completed and its actual count/document result is recorded.
Responsible actor: The inspecting officer records findings in the person’s presence. Provision: Section 68(3); rule 138C; Circular 41 paragraph 2(f).
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.
Report reference and visit
| MOV-02 /date | ILLUSTRATION-MOV02-A /1 September 2026 |
|---|---|
| Date /vehicle | 7 September 2026 /KA-EDU-MOV-01 (non-valid educational vehicle label) |
| Transporter | Illustration Learning Freight (fictional) |
| Present person | Ravi Sen (fictional); driver/person in charge |
Physical verification comparison
| Field | Row1 |
|---|---|
| LR number/date | EDU-LR-20260901 /1 September 2026 |
| Tendered invoice/document/date | LR only; invoice/BOS/DC absent |
| Description per LR incl HSN | Ball-point pens /9608, identification confirmed during inspection |
| Description in conveyance | Ball-point pens /9608 |
| Quantity per tendered LR | 500 pieces |
| Quantity physically counted | 500 pieces |
| Difference | 0 pieces |
| Other rows | Not applicable:one consignment |
Declaration in person’s presence
Ravi Sen states that the physical verification was conducted in his presence and this recorded count is correct within the fictional scenario. Driver signature:not executed. Inspecting officer:N.Prakash, Assistant Commissioner; signature:not executed. No quantity excess is fabricated; absence of invoice/e-way bill remains a separate document issue.
Prescribed receipt acknowledgement
Ravi Sen, the fictional driver/person in charge, acknowledges receipt of this model’s stated communication/report on 7 September 2026. Name/status:Ravi Sen, driver. Signature:not executed. No actual service or acceptance is represented.
EWB reporting reconciliation
Part A summary is recorded by 2 September23:59; final Part B is recorded 7 September within the three-day extension. The report is not an order assessing a tax/penalty or automatically proving intent to evade.
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-04 documents measured facts. A zero count difference does not cure a substantive missing prescribed invoice/e-way bill, and it does not itself establish confiscation intent. After a transit inspection, repeat physical verification needs subsequent specific evasion information under rule 138C(2), rather than routine repeated stopping.
Primary source and exact locator
Official notified form source: Circular 41/15/2018 actual FORM GST MOV-04, PDF pages 10–10; later Act/rule qualifications expressly applied.
CGST Act and government-hosted Act and Rules compilation - Section 68(3); rule 138C; Circular 41 paragraph 2(f). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The inspecting officer records findings in the person’s presence. Physical inspection is completed and its actual count/document result is recorded.
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.