If GST officers arrive at your business, first identify the legal power they are using and ask to see the written authorization. Under India’s Central Goods and Services Tax Act, 2017 (CGST Act), inspection and search or seizure are distinct actions with different legal grounds. Record what officers examine or take, obtain the applicable order and inventory, and keep a secure record of the visit. The checklist below explains the main documents and timelines in the CGST Act; it is general information, not advice for a particular case.
First identify whether this is an inspection, a search or access for another purpose
Do not treat every visit or request to see business records as a GST search. Ask which statutory provision the officers are acting under and check the authorization. Section 67 of the CGST Act covers inspection and search or seizure; section 71 separately addresses access to business premises for audit, scrutiny, verification and checks.
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| Action | What the law requires or covers | What to check |
|---|---|---|
| Inspection under section 67(1) | A proper officer not below Joint Commissioner rank must have reasons to believe that a taxable person has suppressed a supply transaction or stock, claimed excess input tax credit, or contravened the Act or rules to evade tax. The provision also covers specified transporters, warehouse or godown operators, and other places where untaxed goods or relevant accounts or goods are kept in a manner likely to cause tax evasion. | Identify the provision, the grounds stated or relied upon, the officer’s rank and the place covered by the written authorization. |
| Search and seizure under section 67(2) | A proper officer not below Joint Commissioner rank must have reasons to believe that goods liable to confiscation, or documents, books or things useful or relevant to proceedings, are secreted in a place. The officer may act personally or authorize another central tax officer in writing. | Check who authorized the search, who is conducting it, which premises are covered and whether any items taken are recorded in the seizure order and inventory. |
| Business-premises access under section 71 | Section 71 concerns access for audit, scrutiny, verification and checks, including access to books, documents, computers, computer programs and software. Authorization is required from a proper officer not below Joint Commissioner rank. | Do not assume that an access request under section 71 is a section 67 search. Read the authorization and note the purpose and scope. |
For section 67(1) inspection, the proper officer may act personally or authorize another central tax officer in writing. This is a separate check from simply noting who has arrived: confirm the statutory provision and that the written authorization covers the place being accessed. CBIC’s FAQ describes inspection as a “softer provision” for access to business places. It also says inspection requires written authorization by an officer of Joint Commissioner rank or above. That is CBIC’s explanatory wording, not a replacement for the statutory text or its tests. See the CBIC FAQ on inspection, search, seizure and arrest.
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Checklist when officers arrive
- Record the basics. Note the officers’ names, designations and department; arrival time; premises covered; and the person in charge. Keep a contemporaneous log of requests, explanations, access provided and records or goods examined.
- Ask to see the written authorization. Ask for a copy, or record its details, and check the provision invoked and premises covered. GST INS-01 is the authorization form identified in the CGST Rules. Record the officer who issued it and the officers authorized to act, so you can distinguish the authorizing authority from the team carrying out the action.
- Keep the process traceable. Record what officers ask to inspect, what is shown, and any clarification or objection made. Keep copies of notices, orders, inventories, receipts and payment records in a secure matter file. This is practical recordkeeping, not a prescribed statutory checklist.
- If anything is seized, request the seizure order and inventory. GST INS-02 is the seizure order form. Check the premises, person and GSTIN shown, the witnesses, and the list of goods, books, documents or other things listed as seized.
- Compare the inventory with what was actually taken. Rule 139 calls for identifying information, including description and quantity or unit and, where applicable, make, mark or model. Note condition or identifying details and put any disagreement in writing. Review each entry rather than relying on a general total: descriptions, quantities and distinguishing marks can help identify what an entry actually covers.
- Ask how to obtain copies or extracts of seized records. Section 67(5) provides for copies or extracts subject to an exception if the proper officer believes copying could prejudice the investigation. The officer may specify the place and time. Make a record of your request and any response or conditions.
The official GST INS-02 seizure order form includes witness names and addresses, descriptions and quantities or units for goods, make, mark or model where applicable, and a separate listing for books, documents and things with quantity and remarks. Make sure the record is legible and corresponds to the items removed. If a listed item was not taken, or an item taken is missing from the list, note the difference promptly and retain your own copy of the order and inventory.
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What officers may search, seize or prohibit you from moving
For a search and seizure under section 67(2), the statutory “reasons to believe” threshold applies: the proper officer must believe that goods liable to confiscation, or relevant documents, books or things, are secreted in a place. The proper officer may conduct the search personally or authorize another central tax officer in writing. The threshold and authorization are distinct checks; record the authorization details rather than relying on an oral description of the action.
The law does not make an ordinary request for access under section 71 automatically a section 67 search. Section 71 covers access for audit, scrutiny, verification and checks and expressly refers to books, documents, computers, computer programs and software. Section 67(2), by contrast, provides for search and seizure of goods or documents, books or things that meet its statutory test. The authorization tells you which power is being invoked; if an item such as a computer is taken, check that it is accurately identified in the seizure record and seek advice on the case-specific procedure.
If goods cannot practicably be seized, section 67 allows an order prohibiting the owner or custodian from removing, parting with or otherwise dealing with them without permission. Rule 139 identifies GST INS-03 for this prohibition order. Ask for the written order and record precisely which goods it covers and what restriction it imposes. A prohibition order is not the same as an item being physically removed: keep the goods identifiable and preserve the order that states the restriction.
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The form and inventory are important for more than paperwork: they help establish what was taken or restricted, from which premises, and in what quantity or condition. If the inventory does not match the items, document the discrepancy promptly and retain your copy of the order and all related records.
Copies, retention and return deadlines
Section 67 sets different rules for records and goods. The deadlines below are statutory periods stated in the CGST Act; confirm the current consolidated law and applicable rules for a live matter.
| What was seized | Rule stated in section 67 | Practical point |
|---|---|---|
| Documents, books or things | May be retained only as long as necessary for examination and an inquiry or proceedings. The person from whose custody they were taken may make copies or extracts in the authorized officer’s presence, at the indicated place and time, unless the proper officer believes copying could prejudice the investigation. | Make a written request for copies or extracts and keep a record of the response and any conditions on access. |
| Documents, books or things not relied upon for a notice | Must be returned within 30 days of issuance of that notice. | Track the notice date and identify which seized records are not relied upon. The 30-day period runs from issuance of the notice. |
| Seized goods where no notice is given | If no notice is given within six months, the goods must be returned. The proper officer may extend the period for a further period not exceeding six months on sufficient cause. | Track the date of seizure and any notice or extension. Check the rule and form that apply to the goods and current law. |
| Seized goods proposed for provisional release | Section 67 allows provisional release on bond and security in the prescribed manner. | Ask which prescribed rule and form apply to the goods and what bond or security is required before acting. |
These are not interchangeable deadlines: the 30-day return period concerns documents, books or things not relied upon for a notice, while the six-month period concerns seized goods when no notice is given. Preserve the relevant notice, seizure order, inventory and any communication about extension or release. Also distinguish the six-month period from the possible extension: the extension may be for no more than a further six months and requires sufficient cause.
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Section 67(5) allows copies or extracts of seized documents, books or things in the authorized officer’s presence, at the place and time indicated. The investigation-prejudice exception matters: the provision does not make copying unconditional. If access is limited, preserve the written request, the officer’s response and any directions about when or where copying may take place.
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Organize a single secure file as the action unfolds. Keep originals safe where possible and note who holds any original taken by officers. Useful records include:
- Authorization details or copy of GST INS-01, including the statutory provision and premises identified.
- GST INS-02 seizure order and the itemized inventory, with any written correction or disagreement.
- Notices, orders, receipts, requests for copies or extracts, and responses.
- A contemporaneous log of timing, requests, explanations and records or goods examined.
- Records of any payment, including the payment instrument, DRC-03 if used, and communications surrounding the payment.
This file is a practical safeguard, not a claim that the law requires every listed record to be handed over or maintained in a particular format. Keep the order and inventory together with your notes so you can later compare what was authorized, what was actually examined or removed, and which statutory timeline applies.
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Handle payment requests carefully
CBIC Instruction 01/2022-23, dated 25 May 2022, addresses deposits of partial or full GST liability during search, inspection or investigation through DRC-03 and notes allegations of force or coercion in some cases. A voluntary deposit and a payment made under pressure are not the same situation. Preserve the payment instrument, DRC-03 and surrounding communications, and get case-specific advice before depositing a disputed amount. The instruction addresses this issue; this checklist does not reproduce all of its operational directions or determine whether a particular payment was voluntary. The CBIC instruction is the relevant official source for this issue.
Check the applicable law and get case-specific advice
The CGST Act and rules provide the central framework described here. State GST enactments generally contain corresponding provisions, but procedure and amendments should not be assumed identical in every state. Available CBIC statute, rule and form pages may be dated compilations, and an explanatory FAQ is guidance rather than statutory text. The materials reviewed do not independently verify later amendments, state-specific rules or recent case law. Before relying on this checklist in a live matter, verify the current consolidated law, the authority conducting the action, the precise form and procedure, and any state-specific provisions with a qualified Indian tax professional.
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For the core statutory wording, consult the CBIC CGST Act page and the CBIC CGST Rules, alongside the specific authorization, seizure or prohibition order issued in your case.
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Frequently Asked Questions
What documents should I ask for during a GST search at my business?
Ask to see or record the details of the written authorization, GST INS-01, and check the statutory provision and premises it covers. If items are seized, request the GST INS-02 seizure order and review its inventory against the goods or records actually taken. Keep copies of notices, orders, receipts and relevant payment records in a secure file.
Can GST officers take my laptop or books of account?
Section 67(2) provides for seizure of documents, books or things useful or relevant to proceedings when the statutory reasons-to-believe test is met. Section 71 separately refers to computers, computer programs and software in the context of authorized access for audit, scrutiny, verification and checks. Whether a particular device or record may be seized depends on the authority and circumstances; check how it is recorded in the order and inventory and get case-specific advice.
How long can GST officers keep seized records or goods?
Documents, books or things may be retained only as long as necessary for examination and an inquiry or proceedings. Those not relied upon for a notice must be returned within 30 days of issuance of the notice. For seized goods, if no notice is given within six months, they must be returned; the proper officer may extend that period by up to a further six months on sufficient cause. Goods may also be provisionally released on bond and security in the prescribed manner.
What if I am asked to pay GST during a search or investigation?
CBIC Instruction 01/2022-23, dated 25 May 2022, addresses partial or full deposits through DRC-03 during search, inspection or investigation and notes allegations of force or coercion in some cases. Preserve the payment instrument, DRC-03 and communications, and obtain case-specific advice before depositing a disputed amount.
The Bottom Line
When GST officers visit, identify whether they are acting under section 67 or section 71, check the written authorization, and make sure any seizure or restriction is documented in the relevant order and inventory. Track the separate rules for copies, return and provisional release, preserve payment records, and verify current law with a qualified Indian tax professional before acting on a live case.
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