GST form guide · updated October 2026

GST MOV-02: order for inspection of a conveyance

MOV-02 is the order the proper officer issues for physical verification or inspection of the conveyance, goods and documents during transit. It is issued under Section 68 after the driver's statement in MOV-01, when the officer wants to examine the goods to check the discrepancy.

What the order allows

MOV-02 authorises the officer to inspect the goods, count and weigh them, and compare them with the invoice and e-way bill. A copy is given to the person in charge of the conveyance. The inspection is meant to establish facts, not to decide the case.

Time limits for inspection

The process is designed to be quick so that goods and vehicles are not held for long.

  • Physical verification is expected to be completed within three working days from the MOV-02 order
  • If more time is needed, it can be extended in MOV-03 by an order of a senior officer, for reasons recorded
  • A summary report of the inspection is uploaded in Part A of EWB-03 within 24 hours, and the final report in Part B within three days
  • If the vehicle is held for more than 30 minutes without reason, the transporter can report it in EWB-04

What the owner should do

Ask for a copy of MOV-02 and send a person who knows the goods to attend the inspection. Keep the purchase or sale invoice, e-way bill, transport receipt and any packing list ready.

If the discrepancy is minor, such as a clerical error in an otherwise valid e-way bill, point this out in writing at the earliest stage with the documents.

Outcome of inspection

After verification, the officer records the findings in MOV-04. If nothing is wrong, the goods are released through MOV-05. If a contravention is found, the goods and conveyance may be detained in MOV-06 and a notice issued in MOV-07. A representative can attend the inspection on your behalf and follow up in writing.

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.

Questions

MOV-02 — FAQs

How long can goods be held for inspection?+
Inspection is expected to finish within three working days, extendable through MOV-03 for recorded reasons.
Can I be present during inspection?+
Yes. The owner or an authorised person should attend so that the verification report reflects the correct facts.
Does MOV-02 mean a penalty will be imposed?+
No. It only orders inspection. Penalty is proposed only if a contravention is found, through MOV-07.
What if the inspection is not completed in time?+
Inspection beyond the normal period needs an extension order in MOV-03. If the inspection is neither completed nor formally extended, raise the point in writing with the officer and keep a copy.
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