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Clear out junk files and repair common Windows errorsFree Scan →Scan for outdated or missing drivers - takes under a minuteDriver Scan →Repair Windows errors before they cause bigger problemsFix Now →Under the current Section 129(3) of India’s Central Goods and Services Tax Act, the proper officer has seven days from detention or seizure to issue a penalty notice, then seven days from service of that notice to pass a payment order. Those are separate, sequential deadlines—not one 14-day period. Payment or equivalent security is relevant to release, but Section 129(3) does not set a separate seven-day release deadline.
What are the two Section 129(3) deadlines?
The current text sets two statutory time limits for the proper officer. The first runs from detention or seizure; the second runs from service of the notice. The distinction matters because the second clock does not start on the date the goods were detained.
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| Event | Time limit and trigger | What happens |
|---|---|---|
| Notice | Within seven days of detention or seizure | The proper officer issues a notice specifying the penalty payable. |
| Order | Within seven days from service of the notice | The proper officer passes an order for payment of the penalty under Section 129(1)(a) or (b). |
The statutory wording appears on the CBIC CGST Act page. In practical terms, identify the detention or seizure date for the first deadline and the notice’s service date for the second. Section 129(3) does not combine the two periods into a single 14-day deadline.
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Before determining a penalty under subsection (3), the person concerned must be given an opportunity of being heard. The notice and the later order are distinct procedural steps; the hearing requirement applies before the penalty determination.
Does Section 129(3) give a deadline to pay or release the goods?
No separate release countdown is stated in subsection (3). Section 129(1) provides for release when the applicable penalty is paid or equivalent security is furnished. The official workflow circular describes release through FORM GST MOV-05 after the applicable amount is paid. It does not turn either seven-day period into a statutory release deadline.
Subsection (5) adds that proceedings in respect of the subsection (3) notice are deemed concluded when the amount referred to in subsection (1) is paid. The applicable amount depends on the current Section 129(1) text and the circumstances; the older circular should not be relied on by itself to calculate a current penalty.
What happens if the penalty remains unpaid?
Under the current Section 129(6), if the penalty is not paid within 15 days from receipt of a copy of the subsection (3) order, the goods or conveyance may become liable to sale or other disposal to recover the penalty. The subsection provides for a shorter period in specified cases involving perishable, hazardous or depreciating goods, and contains a separate ceiling concerning release of the conveyance. Consult the current statutory text for how those qualifications apply to a particular case.
Which forms appear in the detention and release workflow?
CBIC Circular No. 41/15/2018-GST discusses the interception, detention, notice and release workflow. It refers to FORM GST MOV-06 for detention, FORM GST MOV-07 for the Section 129(3) notice, and FORM GST MOV-05 for release after applicable payment. The circular is useful for this procedural context, but it predates the amendment that introduced the current deadlines; use the amended Act, not the circular alone, for the current time limits.
The circular also does not establish a current penalty calculation. Rule 142 payment-intimation wording has appeared in different versions; the exact current rule-based deadline should be checked against the consolidated CGST Rules and applicable notifications rather than inferred from older wording.
Why do older explanations give a different timeline?
CBIC states that the present subsection (3) was substituted by the Finance Act, 2021, effective 1 January 2022. The current text expressly sets seven days for the notice and seven days from service of that notice for the order. The same amendment replaced the earlier subsection (6) language with the current 15-day period measured from receipt of the order copy. An explanation describing one 14-day period from detention or seizure, or relying on the former Section 130-related wording, may therefore describe the old text rather than the current provision.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to read the timeline in an active detention
- Record the detention or seizure date and identify the order of detention or seizure served on the person transporting the goods.
- Check when the penalty notice was issued against the first seven-day limit, and separately record when it was served.
- Use the notice service date—not the detention date—to assess the officer’s second seven-day period for passing an order.
- Review the order and current Section 129(1) to determine the applicable payment or equivalent-security route and any release step.
- If the penalty remains unpaid, note when a copy of the order was received because the subsection (6) period runs from receipt.
These dates and procedural distinctions do not determine how a deadline is calculated or what remedy applies in an individual case. Anyone dealing with an active detention may need advice from a GST lawyer or tax practitioner.
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