{"product_id":"gst-inspection-search-seizure","title":"GST Inspection, Search \u0026 Seizure","description":"\u003ctable style=\"height: 2867.6px;\" cellpadding=\"0\" cellspacing=\"0\" border=\"0\" width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\" class=\"heading2\" width=\"3%\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eGST Inspection, Search \u0026amp; Seizure\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 26.5938px;\"\u003e\n\u003ctd style=\"height: 26.5938px;\"\u003e\n\u003ch2\u003e \u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 2821.41px;\" class=\"text12\"\u003e\n\u003ctd style=\"height: 2821.41px;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e \u003cstrong\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       GST in India — An Overview                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Search, Seizure and Summons: Legal Framework                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Legal Terminology and Principles of Interpretation              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc4\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 3.1\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Circular No. 1\/1\/2017, dated 26.06.2017\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc4\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 3.2\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Circular No. 3\/3\/2017-GST, dated 05.07.2017\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc4\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 3.3\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Circular No. 31\/05\/2018-GST, dated 09.02.2018\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc4\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 3.4\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Circular No. 157\/13\/2021-GST, dated 20.07.2021\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc4\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 3.5\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Circular No. 169\/01\/2022-GST, dated 12.03.2022\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc4\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 3.6\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Instruction No. 02\/2021-22 [GST-Investigation], dated 22.09.2021\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInspection, Search \u0026amp; Seizure                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 4.1           \u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003eText of Rules 139, 140 and 141 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 4.2           \u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003eText of Forms GST INS-01, GST INS-02, GST INS-03, GST INS-04 and GST INS-05 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 4.3(A)     \u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e(A) Text of sections 47, 51, 94, 99, 100, 101,103, 165 and 166 of the Code of Criminal Procedure, 1973\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 4.3(B)\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e     (B) Text of Sections 44, 49, 97, 102, 103, 104, 108, 185 and 186 of Bharatiya Nagarik Suraksha Sanhita, 2023\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 4.4\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of F. No. GST\/INV\/DGOV Reference\/20-21, dated 02.02.2021\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 4.5\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Notification No. 27\/2018-Central Tax, dated 13.06.2018\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 4.6\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of letter No. CBEC\/20\/43\/01\/2017-GST(PT), dated 05.10.2018-(Jurisdiction for Intelligence based Enforcement action)\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 4.7\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Notification No. 02\/2022-Central Tax dated 11.03.2022\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 4.8\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of CBIC Instruction No. 01\/2022-23 (GST-Investigation), dated 25.05.2022\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 4.9\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of DGGI Instruction F. No. DGGI\/17\/2023-INV-O\/o Pr DG-DGGI-HQ-DELHI(1) dated 08.02.2024 –\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 4.10\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e         Text of Instruction No. 01\/2023-24-GST (Inv.) dated 30.03.2024\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInspection of Goods in Movement                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 5.1\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Circular No. 3\/3\/2017-GST dated 05.07.2017\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 5.2\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Circular No. 41\/15\/2018-GST dated 13.04.2018\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 5.3\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Circular No. 47\/21\/2018-GST dated 08.06.2018\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 5.4\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Circular No. 49\/23\/2018-GST dated 21.06.2018\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 5.5\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Circular No. 64\/38\/2018-GST dated 14.09.2018\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 5.6\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Circular No. 122\/41\/2019-GST dated 05.11.2019\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 5.7\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Rules 138, 138A, 138B, 138C, 138D, 138E, 138F and 140 of CGST Rules, 2017\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eArrest \u0026amp; Bail                                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 6.1A\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e        Text of Instruction No. 02\/2022-23 (GST-Investigation) dated 17.08.2022\u003c\/span\u003e\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 6.1B\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e        Text of Instruction No. 01\/2025-GST dated 13.10.2025 - Amendment in Guidelines dated 17.08.2022\u003c\/span\u003e\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 6.2\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Instruction No. 04\/2022-23 (GST-Investigation) dated 01.09.2022\u003c\/span\u003e\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 6.3\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of CBIC– Issuance of lookout Circulars Instruction No. 30\/2025 dated 13.10.2025\u003c\/span\u003e\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSummon Proceedings                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 7.1\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Sections 172, 175, 179, 193 and 228 of Indian Penal Code, 1860 and Section 206, 210, 214, 229 and 267 of Bharatiya Nyaya Sanhita, 2023\u003c\/span\u003e\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 7.2\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of sample summons under section 70 of CGST Act, 2017\u003c\/span\u003e\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 7.3\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Instruction No. 03\/2022-23 (GST-Investigation) dated 17.08.2022 issued by GST-Investigation Wing, CBIC New Delhi-Guidelines for issuance of summons u\/s 70 of CGST Act, 2017\u003c\/span\u003e\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 7.4\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Press Release ID 2095881 dated 24.01.2025 – CBIC cautions on fraudulent practices in summons\u003c\/span\u003e\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 7.5\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e           Text of Circular No. 03\/2025 dated 20.06.2025 issued by Directorate of Enforcement, Government of India – Directive for issuance of summons to legal practitioners\/advocates\/lawyers\u003c\/span\u003e\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAccess to business premises and Proper Officers                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eDetention, Seizure and Release of Goods and Conveyance in Transit         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 9.1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e           Text of Rules 138B, 138C, 138D, 140, 141, 142, 144, 144A of Central Goods and Services Tax, 2017 (CGST Rules, 2017)                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 9.2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e           Text of Circular No. 6\/2022 dated 06.04.2022 issued by Kerala State Commissioner of GST, Government of Kerala (Clarification on detention of goods in the course of transportation on the ground of undervaluation)    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 9.3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e           Text of Circular No. 10\/2022 dated 10.11.2022 issued by Commissioner State GST Department, Kerala (Instruction related to detention, seizure and release of goods and conveyances U\/s 129 of the SGST\/CGST Act, 2017)             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 9.4\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e           Extracts of Circular No. 10\/2019 dated 31.05.2019 issued by Government of Tamil Nadu (Protocol to be followed by Proper Officers in respect of the functions envisaged under section 129)                                                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 9.5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e           Text of Circular No. IW1\/3365394\/2022 dated 10.01.2023 issued by Principal Secretary\/Commissioner of Commercial Taxes, Government of Tamil Nadu (Clarification on power, roles and responsibilities of Roving Squad Officers)             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eConfiscation of Goods (Confiscation \u0026amp; Penalty in relation to Goods \u0026amp; Services)  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eOffences                                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 11.1\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e         Text of Rules \u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e162 and 163 \u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003eof Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 11.2\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e         Forms GST CPD-01 and GST CPD-02 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 11.3\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e         Text of Section 320 of Code of Criminal Procedure, 1973 (CrPC, 1973)\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 11.4\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e         Text of Section 359 of the Bhartiya Nagarik Suraksha Sanhita, 2023\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eFake Invoices and Tax Evasion  (Including reported cases) \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc3\"\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 12.1\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"MsoHyperlink\"\u003e\u003cspan\u003e         Standard Operating Procedure (SOP) for utilising the fake invoice Issuers dataset by SGST authorities — reg\u003c\/span\u003e\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 12.2         \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eText of Press Releases\/Media Reports in practices of tax evasion relating to GST Frauds\/Fake or Bogus Invoices\/Input Tax Credit Scams      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 12.3         \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eText of CBIC Circular No. 171\/03\/2022-GST dated 06.07.2022 in relation to transactions involving fake invoices                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 12.4         \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eText of Rules 46, 46A, 47 and 48 of CGST Rules, 2017        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAnnexure 12.5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e         \u003c\/span\u003e\u003cspan\u003eText of Forms GSTR 1, GSTR 1A and GST-INV-01               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAppendix 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Abbreviations used in the Book                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cstrong\u003e\u003cspan\u003eAppendix 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Meaning of Important Legal Maxims  \u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":43197813620945,"sku":null,"price":1624.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GSTINSPECTION-MOCKUP_jpg.jpg?v=1785136243","url":"https:\/\/shop.taxscan.in\/products\/gst-inspection-search-seizure","provider":"Shopscan","version":"1.0","type":"link"}