GST form guide · updated October 2026

GST MOV-07: notice proposing penalty on detained goods

MOV-07 is the notice issued under Section 129(3) after goods or a conveyance are detained in MOV-06. It states the penalty proposed and gives the owner or transporter an opportunity to reply. It must be issued within seven days of detention.

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What the notice contains

MOV-07 sets out the facts found during inspection, the provision said to be contravened and the penalty proposed under Section 129(1). It specifies the time and place for the reply and hearing. The notice is uploaded on the portal and served on the person in charge, and the owner of goods should obtain it at once.

Your choices

  • Pay the proposed penalty, after which the goods are released and the proceedings for that notice conclude
  • Furnish security and a bond in MOV-08 for provisional release, and reply contesting the penalty
  • Reply in writing and appear for the hearing, and wait for the order in MOV-09

Preparing the reply

Reply within the time stated in the notice. Explain the transaction and attach the tax invoice, e-way bill and its history, lorry receipt, purchase order, payment proof and the GSTR-1 entry, if already filed.

Address the specific contravention alleged. For example, if the e-way bill expired during an unavoidable breakdown, show the breakdown evidence and that an extension or fresh e-way bill was attempted. If a typing error in the e-way bill is the issue, show that all other details match and the tax was accounted for.

Time limits and hearing

The order in MOV-09 must be passed within seven days from service of MOV-07. The hearing is usually before the officer who issued the notice and may be in person or by video conference. If no reply is filed, the order may be passed on the material available. A representative can prepare the reply and attend the hearing.

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-07 — FAQs

How many days do I have to reply to MOV-07?+
Reply within the time stated in the notice. The officer must pass the order within seven days of serving it, so the window is short.
If I pay the penalty, can I still appeal?+
Payment of the amount under Section 129(1) generally concludes the proceedings for that notice, so take advice before paying if you intend to contest.
Is tax demanded separately in MOV-07?+
After the 2022 amendment, Section 129 proceeds on penalty. Tax liability on the supply is accounted for in your regular returns.
Who should reply to MOV-07, the transporter or the owner?+
The owner of the goods usually replies, since the penalty depends on whether the owner comes forward. The transporter may also reply on facts about the conveyance and the journey.
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