GST MOV-06: order of detention under Section 129

Common reasons for detention

• No e-way bill, or an e-way bill that expired before the goods reached the destination
• Part B not updated with the vehicle actually carrying the goods
• Goods found in excess of, or different from, those in the invoice
• No invoice or delivery challan with the goods
• Invoice issued by a person whose registration is cancelled or suspended

Penalty for release

Since the 2022 amendment, release under Section 129(1) is on payment of penalty, not a separate tax demand. The amounts are:

• Where the owner comes forward: 200% of the tax payable on the goods, or for exempt goods, 2% of their value or Rs. 25,000, whichever is less
• Where the owner does not come forward: 50% of the value of goods or 200% of the tax payable, whichever is higher, or for exempt goods, 5% of value or Rs. 25,000, whichever is less
• Alternatively, release on furnishing security equal to the penalty, through a bond in MOV-08

Time limits after MOV-06

The officer must issue a notice in MOV-07 within seven days of detention, specifying the penalty proposed, and pass an order in MOV-09 within seven days of serving that notice. If the penalty is not paid within 15 days from receipt of the order, the goods or conveyance can be sold or disposed of, and a shorter period may be set for perishable goods.

What to do

Decide quickly whether to pay the penalty and close the matter, or to seek provisional release on security and contest the case. Gather the invoice, e-way bill history, transport documents and evidence that tax was properly accounted for.

Detention for purely technical lapses, where tax was not evaded, is often contested on that basis. A representative can respond to MOV-07, appear at the hearing and file an appeal against MOV-09 if needed.

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.