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Which GST power is being used?
The distinction matters: inspection, search and seizure are governed principally by section 67; summons and inquiry by section 70; access to business premises for specified checks by section 71; and arrest by section 69 read with section 132. A summons is not an arrest, and the fact that an officer is investigating does not by itself satisfy the separate requirements for each power.
| Action | What the central Act allows | Main legal threshold or control |
|---|---|---|
| Inspection (section 67(1)) | Inspection of specified places in stated evasion-related circumstances. | Reasons to believe; written authorization by a proper officer not below Joint Commissioner rank for another central-tax officer to inspect. |
| Search and seizure (section 67(2)) | Search for relevant goods, documents, books or things believed to be secreted, and seize qualifying items. | Reasons to believe; the qualifying officer may act personally or give written authorization to another central-tax officer. |
| Summons (section 70) | Require a person to attend to give evidence or produce documents or other things in an inquiry. | A proper officer considers the person’s attendance necessary for the inquiry. |
| Business-premises access (section 71) | Access a registered person’s place of business to inspect records, computers, software and other available things for specified checks. | Officer authorized by a proper officer not below Joint Commissioner rank; this is not a general search power over any private place. |
| Arrest (section 69) | Authorize a central-tax officer to arrest in relation to specified section 132 offences. | The Commissioner must have reasons to believe the person committed a listed offence; arrest is not automatic. |
These powers are described in the central CGST Act. State GST Acts and applicable procedure may matter as well. The central statutory text includes an amendment to section 67 effective 1 November 2024, so check the latest consolidated law before relying on a provision in a live case.
When can officers inspect, search or seize?
Inspection under section 67(1)
A proper officer not below Joint Commissioner rank may authorize another central-tax officer in writing to inspect specified places when the required reasons to believe exist. The grounds concern possible tax evasion—for example, suppression of taxable supplies or stock, excess input tax credit, or contravention of the Act or rules to evade tax. The section also covers relevant people, such as transporters or warehouse operators, where untaxed goods or records may be kept in a way likely to cause evasion.
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Inspection is distinct from a search. Section 67(1) sets out when an authorized inspection may take place; it is not a blanket authority to enter any premises for any purpose.
Search and seizure under section 67(2)
A proper officer of the same rank or above may, after inspection or otherwise, search and seize relevant goods liable to confiscation, or documents, books or things believed to be secreted in a place. The qualifying officer may conduct the search and seizure personally or authorize another central-tax officer in writing. If goods cannot practicably be seized, the officer may issue an order prohibiting their removal or other dealing without permission.
The Act also provides a limited power to seal or break open premises or a receptacle when access to covered premises or storage is denied. That power is attached to an authorized search; it is not a general right to enter anywhere at will.
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What should happen during a search?
CBIC Instruction No. 01/2021, dated 2 February 2021, sets out search safeguards. It calls for valid, justifiable reasons recorded on file and proper authorization. An authorization for one person’s premises cannot be used to search another person’s premises. The instruction also calls for officers to identify themselves and display the authorization before beginning.
- Two or more independent witnesses should be present.
- A panchnama should record the search, including its start and end times.
- Recovered items should be listed in an inventory or account, with the required signatures.
- The person in charge should receive a copy of the panchnama and its annexures.
- For a residential search, the instruction directs that a woman officer be on the team.
The accessed copy of the instruction is in Hindi. These are safeguards described in that CBIC document; they do not replace checking other applicable criminal-procedure rules or a relevant State GST enactment.
What happens to seized goods and documents?
Section 67 places limits on how seized material is handled:
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- Copies or extracts: The person from whom documents, books or things are seized is generally entitled to make copies or extracts in the presence of an authorized officer. The proper officer may refuse this if allowing it would prejudice the investigation.
- Provisional release of goods: Goods may be provisionally released against a bond and security, or payment, as provided by the Act and rules.
- Return of seized goods: If no notice concerning the seized goods is issued within six months, the goods are to be returned. The proper officer may extend that period once, for up to a further six months, if there is sufficient cause.
- Documents not relied on: Documents, books or things not relied on for the notice are to be returned within 30 days after the notice is issued.
These are statutory periods and handling rules, not a guarantee that every item will be released immediately. If items remain withheld or you are unsure what has been seized, keep the inventory and other records and seek case-specific advice.
What can officers do with goods in transit?
Under section 68, a person in charge of a covered conveyance may be required to carry prescribed documents or devices for the consignment. If a proper officer intercepts the conveyance, the officer may require production of those prescribed items and inspect the goods. Which documents or devices are required can depend on the rules and notifications in force for the relevant date; do not assume a universal value threshold or document list.
What does a GST summons require?
Under section 70, a proper officer may summon a person whose attendance the officer considers necessary to give evidence or produce a document or other thing in an inquiry. The section treats the inquiry as a judicial proceeding for the purposes it specifies.
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A summons is an inquiry power, not an arrest order or, by itself, proof that the person summoned is accused of an offence. Do not assume that the summons can be ignored: read what it requires, note the issuing authority and inquiry details, and obtain qualified advice promptly if you are uncertain how to respond. The statutory provision and the cited CBIC circular index do not establish a general notice period, a right to have counsel attend, or who may appear in another person’s place.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.When can a GST officer arrest someone?
Section 69(1) empowers the Commissioner to issue an order authorizing a central-tax officer to arrest where the Commissioner has reasons to believe that a person committed one of the specified offences in section 132(1)(a)–(d), punishable under the provisions identified there. The offence and punishment conditions matter: not every GST error, dispute or non-compliance is an arrest offence.
In Radhika Agarwal v. Union of India, 2025 INSC 272, the Supreme Court said that reasons to believe must be explicit and refer to the underlying material and evidence. It said there must be sufficient certainty that the offence has been committed and is non-bailable. Even where the legal conditions are met, the authority must assess carefully whether arrest is justified; it must not be routine or mechanical. The judgment reproduces this statement from earlier Supreme Court guidance: “Merely because an arrest can be made because it is lawful does not mandate that arrest must be made.”
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For offences covered by section 132(5), section 69(2) requires the authorized officer to inform the arrested person of the grounds and produce that person before a Magistrate within 24 hours. Section 69(3) sets out bail and custody treatment for specified offence categories, subject to applicable criminal procedure. The 24-hour requirement should not be treated as a summary of every procedural rule that may apply to an arrest.
A Karnataka High Court judgment dated 13 October 2025 describes CBIC Instruction No. 01/2025-GST, dated 13 January 2025, as requiring written grounds of arrest to be explained and furnished as an annexure to the arrest memo, with acknowledgment, and describing the recording of the date and time and provision of a copy of the memo. That is the High Court’s account of the instruction; check the current official instruction and the law applicable to the case before relying on its exact operation elsewhere.
Can officers make you pay tax during a search or investigation?
Recovery of tax and a taxpayer’s voluntary payment are different. CBIC Instruction No. 01/2022-23, dated 25 May 2022, states that tax dues should not be recovered during search, inspection or investigation; recovery must follow legal process, including notice and adjudication where applicable. It also says the law does not prevent a taxpayer from voluntarily paying an amount the taxpayer has determined is due, and directs officers to inform taxpayers about voluntary payment through form DRC-03.
The existence of DRC-03, or the ability to make a voluntary payment, does not prove that a payment requested during an investigation was voluntary. If payment is requested, document what was said and done, keep copies of forms and receipts, and promptly consult qualified Indian GST counsel. Whether a particular payment was voluntary or whether recovery followed the required process depends on the facts and applicable law.
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What to do if officers arrive or contact you
- Identify the power being used. Ask whether the officers are conducting an inspection, a search, an inquiry under summons, a section 71 access check, or another action.
- Check the paperwork and scope. For a section 67 search, note the written authorization, the premises it covers, and the officers’ identities. Do not treat a search authorization as interchangeable with a summons or a general access request.
- Keep a contemporaneous record. Preserve notices, summonses, authorizations, inventories, panchnamas, payment requests and receipts. Note dates and times and who was present.
- Do not obstruct or assume the authority is unlimited. The Act provides specific powers and limits. If you dispute an action or do not understand a request, state your concern calmly and seek legal advice rather than relying on a general online guide.
- Get advice promptly. A qualified Indian GST lawyer can assess the applicable Central and State GST provisions, current procedure and any appropriate remedy in light of the actual documents and events.
Scope and legal currency
This account concerns the central CGST Act and selected CBIC and court materials. It is not a complete survey of every State GST law, departmental instruction or procedural rule. The Act’s search and arrest provisions refer to the Code of Criminal Procedure, 1973; the relevant post-2024 criminal-procedure transition and its application to a particular CGST action require separate checking. Confirm the current consolidated central law, State GST law, instructions and case law before acting on a live matter.
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