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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11If GST officers visit your business, stay calm, do not obstruct them, and first establish what kind of visit it is. Ask to see the written authority, note which premises and activity it covers, contact your tax or legal adviser, and keep a careful record of what happens. An inspection is not the same as a search and seizure, and the papers and powers involved depend on the legal basis for the visit.
First identify what kind of visit this is
Not every visit by a tax officer is a search. Ask the officers to explain the purpose of the visit and identify the document authorizing it. Record the document’s date, issuing authority, premises covered, stated scope, and the names and designations of the officers present. If the visit concerns a different premises or appears to go beyond the stated scope, note that fact and seek prompt advice; do not physically prevent officers from carrying out a lawful process.
| Type of contact | What it means for your response |
|---|---|
| Inspection under CGST Act section 67(1) | A distinct, less intrusive power than search. CBIC’s GST FAQ says it requires written authorization by an officer of Joint Commissioner rank or above. Check the authorization and premises covered. |
| Search and seizure under section 67(2) | A separate power where the statutory conditions concern goods liable to confiscation, or documents, books, or things relevant to proceedings that are believed to be secreted in a place. Ask to see the authority and record what officers inspect or take. |
| Audit or access | These are not automatically a section 67 search. Ask which process is being conducted and request the notice or other paper identifying its basis and scope. The rules for a particular audit or access process are not set out here. |
| Summons or inquiry | A request to provide information or attend is not, by itself, a search of premises. Read the document carefully, note what response it calls for, and consult your adviser about compliance and timing. |
The central CGST Act is the legal baseline here. State GST laws and instructions may also matter, and the applicable position depends on the facts and current law.
What section 67 says about inspection and search
Inspection
Under section 67(1) of the CGST Act, a proper officer not below Joint Commissioner rank may, on the specified reasons to believe, authorize an officer in writing to inspect relevant business or other places. CBIC’s FAQ describes inspection as distinct from the more intrusive search power and says written authorization by an officer of at least Joint Commissioner rank is required.
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Search and seizure
Section 67(2) addresses a different situation: where there are reasons to believe that goods liable to confiscation, or documents, books, or things relevant to proceedings, are secreted in a place. The provision allows written authorization of another officer or action by the proper officer. The conditions are not interchangeable with those for inspection, so do not assume that an inspection paper necessarily authorizes a search.
CGST Rules rule 139 identifies FORM GST INS-01 as the authorization for inspection, search, or seizure and FORM GST INS-02 as an order of seizure. The Rules document available for these details is dated 30 December 2017; have your adviser verify the current rule and forms rather than relying on an old copy.
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What to do while officers are at your premises
- Identify the officers and the authority. Politely ask to see identification and the written authorization, notice, summons, or other paper relevant to the visit. Note the issuing authority, date, premises, stated purpose, and scope. Ask for a copy if one is available.
- Contact your responsible adviser. Notify the person responsible for tax or legal matters and arrange for them to attend or advise by phone. Keep one employee as the business’s point of contact, without interfering with officers’ lawful work.
- Start a contemporaneous log. Record arrival and departure times, officers’ names and designations, people present, areas entered, questions asked, records or devices accessed, documents copied, and items removed or secured. Distinguish what you observed from what someone later told you.
- Keep your own copies and inventory. Ask which documents or items are being taken and request copies or a written inventory. Do not alter, hide, destroy, or move records in response to the visit.
- Read before signing or providing a statement. Ask for time to read a document, have unclear language explained, and request a copy of anything you sign. If you disagree with a record of events, identify the specific point accurately and seek advice; do not sign a blank document or state something you know to be untrue.
- Ask for the official records when the operation ends. Request the applicable panchnama or mahazar and annexures, along with seizure-related papers, and keep copies with your log. CBIC’s FAQ says a copy of the panchnama/mahazar and annexure should be provided to the owner or person in charge of searched premises under acknowledgement.
Keep track of seized records and property
Section 67 addresses seizure of goods and of documents, books, or things. It provides for copies or extracts of seized documents in the presence of an authorized officer, subject to an exception where providing them could prejudice the investigation. It also says seized documents, books, or things are to be retained only as long as necessary for examination or proceedings. Ask your adviser to make a written request for copies or extracts if needed, and record any explanation given for withholding them; do not assume access will be immediate.
CBIC Instruction No. 01/2020-21, dated 2 February 2021, tells officers to follow established search-operation guidance after the Board reported instances in which procedures or panchnama and statement recording were allegedly not followed. The instruction emphasizes accurate records, but it does not establish a guaranteed outcome or remedy for any particular case.
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Handle statements and payment requests carefully
Do not make a rushed or disputed payment simply because officers are present. CBIC Instruction No. 01/2022-23, dated 25 May 2022, addresses deposits during search, inspection, or investigation and records allegations of force or coercion to obtain DRC-03 deposits. It states: “Such voluntary payments are initiated only by the taxpayer by logging into the GST portal using its login id and password.” If a payment is proposed, ask what liability it relates to, obtain professional advice promptly, and make sure any voluntary deposit is initiated by the taxpayer through the portal. This does not mean every payment request is invalid; the circumstances and legal basis matter.
The 2022 instruction also discusses voluntary payment before a show-cause notice under sections 73(5) and 74(5) as cited at that time. Have a qualified adviser verify the current statutory references and consequences before relying on them.
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After the officers leave
- Preserve your log, copies of all papers, electronic records, and communications relating to the visit.
- Ask your adviser to compare the authority’s stated scope with the actions recorded and the items listed in any seizure record.
- Respond to any notice, summons, or follow-up request through the appropriate channel and within its stated time, after checking the current requirements.
- Do not treat procedural concerns as permission to ignore a notice or obstruct a later step. Get case-specific advice on the available response.
This article describes the central CGST framework, not a case-specific legal opinion. The official sources cited here include CBIC’s GST FAQ, Instruction No. 01/2020-21 dated 2 February 2021, Instruction No. 01/2022-23 dated 25 May 2022, and CGST Rules rule 139 in a document dated 30 December 2017. Because the available Act and Rules materials may not reflect later amendments, confirm current provisions, forms, and applicable State GST law with a qualified Indian tax professional.
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