GST MOV-01: statement of the driver or person in charge

When MOV-01 is recorded

Officers can stop any conveyance to verify the e-way bill and the invoice or delivery challan. If the documents are in order, the vehicle is allowed to go. If there is a discrepancy, such as no e-way bill, an expired e-way bill, a vehicle number mismatch, or goods different from the invoice, the officer records the driver's statement in MOV-01 before ordering inspection.

What the statement covers

• Details of the vehicle and the person in charge
• Name of the consignor and consignee
• Documents produced, such as invoice, e-way bill and transport receipt
• Description of the goods as stated by the driver
• The driver's explanation for the discrepancy noticed

Why it matters later

The statement is often relied upon in the detention and penalty proceedings that follow. Drivers usually do not know the commercial details and may say something inaccurate, for example about the destination or the owner of the goods.

The owner of the goods should get a copy of MOV-01 and the later forms as soon as possible, and correct any wrong statement in the written reply with documents.

What to do immediately

Ask the driver to contact you before signing, share the e-way bill and invoice electronically, and ensure that Part B of the e-way bill carries the correct vehicle number. If an e-way bill was genuinely generated, keep its print and the generation time ready. A representative can coordinate with the officer and prepare the reply if detention follows.

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.