Rule 139 of CGST Rules -Inspection, search and seizure

Rule 139 of CGST Rules -Inspection, search and seizure

(updated as on 15.11.2017)

(1) Where the proper officer not below the rank ofa Joint Commissioner has reasons to believe that a place of business or any other place is tobe visited for the purposes of inspection or search or, as the case may be, seizure inaccordance with the provisions of section 67, he shall issue an authorisation in FORM GSTINS-01 authorising any other officer subordinate to him to conduct the inspection or searchor, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2)of section 67, the proper officer or an authorised officer shall make an order of seizure inFORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or thecustodian of goods, from whose custody such goods or things are seized, the custody of suchgoods or things for safe upkeep and the said person shall not remove, part with, or otherwisedeal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer or the authorisedofficer may serve on the owner or the custodian of the goods, an order of prohibition inFORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goodsexcept with the previous permission of such officer. (5) The officer seizing the goods, documents, books or things shall prepare an inventory ofsuch goods or documents or books or things containing, inter alia, description, quantity orunit, make, mark or model, where applicable, and get it signed by the person from whomsuch goods or documents or books or things are seized.

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CHAPTER XVII

INSPECTION, SEARCH AND SEIZURE

Chapter XVIIof CGST Rules, 2017 consists of three rules relating to INSPECTION, SEARCH AND SEIZURERULES under the GST regime. All this rules are available for your ready reference. Rule 139 :Inspection, search and seizure Rule 140 :Bond and security for release of seized goods Rule 141 :Procedure in respect of seized goods

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