FORM GST MOV-09 - Reasoned current 129 penalty order and demand summary

Worked facts and completed entries

Fictional detention branch:500 goods valued 100000 move 1 September without required invoice/e-way bill. Detention7 September; owner comes forward and notice is served 8 September. Given tax basis 9000 per CGST/SGST head yields 200% penalty 18000 per head,36000 total. Reply10 September and hearing 15 September are considered; reasoned order/service 15 September confirms penalty. Owner pays 16 September; no additional 129 tax is demanded.

Order summary 1–11

12. Current order demand, INR

Goods detained

Conveyance particulars and recipient

Enclosed order 1–4. Facts and current legal choice

The interception, statement, MOV-02/04 and 7 September served detention establish 500 goods with no invoice or required e-way bill. Owner comes forward; current 129(1)(a)200%-tax penalty applies. No quantity difference, exempt-goods branch or owner-absent branch applies. Equivalent security under(c) remains an alternative; this selected branch proceeds to payment.

5(1). Tax basis, not a separate 129 tax demand

5(2). Clause(a) calculation

5(3). Clause(b) calculation

6–9. Notice, objection and speaking decision

Notice served 8 September. Written reply 10 September and 15 September hearing are considered; no-reply/payment-before-order alternatives are not selected. The LR identifies freight but is neither the prescribed tax invoice nor the required e-way bill for this 100000 movement. Their complete absence is not a specified minor-error case. The objection is rejected for that reason, while the correct 500 count is accepted. Recalculation remains 18000 CGST+18000 SGST penalty,36000 total, with no additional tax/interest/fine under 129.

10. Current payment and non-payment consequence

Pay the determined penalty. If unpaid within fifteen days after receipt 15 September, i.e. by 30 September 2026, goods/conveyance may face the current 129(6)/rule 144A sale/disposal process, subject to its safeguards. It is not automatic section 130 confiscation seven days after MOV-06. The transporter’s separate conveyance-release cap is penalty or 100000, whichever less; here 36000. On the selected facts owner pays 36000 on 16 September and proceedings under this notice conclude under 129(5).

Execution and service

How this form moves the matter forward

1. Identify whether this is inspection, detention, release, security or separate confiscation.
2. Record the actual documents, goods/vehicle particulars and statutory ground; check minor-error exclusions before imposing detention.
3. 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

Period and legal consequences

The order is seven days after 8 September notice service, within seven days, and follows an actual hearing. Since2022 the 129 order determines penalty, not an additional tax demand. The fifteen-day consequence runs from receipt of the order, not interception/detention. Section 130 needs its own statutory grounds; non-payment alone no longer automatically converts this case into confiscation.

Primary source and exact locator

Official notified form source: Circular 41/15/2018 actual FORM GST MOV-09, PDF pages 19–23; later Act/rule qualifications expressly applied.

CGST Act and government-hosted Act and Rules compilation - Current section 129(1)(a),(3)–(6). Source and example revision: 21 October 2026.

Questions answered by this example