FORM GST MOV-05 - Release after the current detention penalty is paid
The selected statutory release condition is fulfilled.
Responsible actor: The proper officer issues release; the driver acknowledges receipt. Provision: Section 129(1)(a)/(5); Circular 49 corrected release statement.
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. Current 129(1)(a) penalty is 18000 per head,36000 total, without a second 18000 tax demand under 129. On 16 September 2026 the owner pays 36000 under the 15 September order. The officer releases the 500 goods and vehicle 16 September at 14:00, after reconciling payment. This is the paid-order branch, separate from MOV-08 security and from independent confiscation.
Reference and selected prior proceedings
| MOV-02 /date | ILLUSTRATION-MOV02-A /1 September 2026 |
|---|---|
| Vehicle /goods | KA-EDU-MOV-01 (non-valid educational vehicle label) /500 ball-point pens HSN 9608, taxable value 100000 |
| Inspection /officer | 7 September 2026 /N.Prakash, authorised Assistant Commissioner |
| MOV-06 /MOV-07 | 7 September 2026 detention /8 September notice |
| MOV-09 /payment | 15 September 2026 /16 September36000 penalty; educational payment reference ILLUSTRATION-MOV-PAY-0916 |
Selected paragraph 2(b)
Following inspection and due notice/hearing, the owner has paid the penalty actually demanded in MOV-09:18000 CGST+18000 SGST. No additional 129 tax is imposed. The no-discrepancy paragraph 1, notice-stage payment 2(a), security 2(c) and confiscation paragraph 3 alternatives are not selected.
Corrected release line
In view of that reconciled payment, the goods and conveyance are released on 16 September 2026 at 14:00 in the stated condition. The actual release date/time is recorded; it is not assumed to equal inspection or payment-initiation time.
Execution and service
| Officer /designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Place /date | Illustration Bengaluru–Mysuru road inspection bay, Karnataka /16 September 2026 |
| Signature /authenticity | Not executed; no official signature, seal, approval or actual service is simulated |
Prescribed acknowledgement
Ravi Sen, the fictional driver/person in charge, acknowledges receipt of this model’s stated communication/report on 16 September 2026 at 14:00. Name/status:Ravi Sen, driver. Signature:not executed. No actual service or acceptance is represented.
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
Release requires reconciliation of the actual payment/security/other selected condition. Circular 49 corrected the MOV-05 release sentence. Current 129(5) concludes the 129 notice proceeding on payment; release is not an acquittal of every independent statutory offence or a confiscation order.
Primary source and exact locator
Official notified form source: Circular 41/15/2018 actual FORM GST MOV-05, PDF pages 11–11; later Act/rule qualifications expressly applied.
CGST Act and government-hosted Act and Rules compilation - Section 129(1)(a)/(5); Circular 49 corrected release statement. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer issues release; the driver acknowledges receipt. The selected statutory release condition is fulfilled.
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.