(Last Updated On: January 7, 2019)
GST Inspection : Free Study Material
Here is the free study material on Inspection under GST
[ Join online GST Course by CA Satbir Singh ]
GST Penalty for Minor Mistakes in Documents issued for Goods Movement : GST News 494
GST Inspection , Search , Seizure and Arrest – Analysis
GST FAQ; Inspection, Search, Seizure and Arrest & 31.3.2017 by CBEC
GST-Inspection, Search, Seizure and Arrest -FAQs on GST by CBEC
GST Officer Power To Arrest
GST Detention : Free study material
Seizure under GST : Analysis
GST : How UP officer will do Inspection of Vehicles : Circular
GST : Inspection , Search, Seizure and Arrest : ICSI : Video
GST : Inspection, Search & Seizure including Jurisdictional aspect
Field Visit by GST Officer after GST Registration : FAQs
Relevant GST Circulars
Circular No 64/38/2018 GST ; Modified procedure for interception of conveyances for inspection of goods in movement
Circular No 49/23/2018 GST Dated 21st June, 2018 Inspection of goods and Conveyance
Circular No 41/15/2018 GST Dated 13th April, 2018 : CBIC clarify interception of conveyances for inspection of goods in movement
Relevant GST Judgments
No Seizure and attachment of bank accounts if GST already deposited: HC
Bail conditions relaxed by HC for petitioners involved in passing vague ITC under GST
Common GST investigations of units can not be carried on : HC
GST confiscation proceedings valid if notice issued to driver of vehicle : HC
Bail application rejected due to evasion of GST by opening forged firms : HC
Release of Seized goods & vehicle on indemnity bond for value of tax only without penalty amount : ALLAHABAD HC
Do not invoke bank guarantee if there is time to file Appeal :KERALA HC
Seized goods could be released on providing bank guarantee :KERALA HC
Do expeditious adjudication for release of detained goods under GST : KERALA HC
Seized goods under GST act to be released on giving security equal to invoice value, other than cash or bank guarantee : ALLAHABAD HC
Officers appointed under State GST Act are proper officers under IGST Act for search and seizure : High Court
Relevant Section of CGST Act 2017
Relevant Section are covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST of CGST Act 2017
Section 67. Power of inspection, search and seizure.
Section 68. Inspection of goods in movement.
Section 69. Power to arrest.
Section 70. Power to summon persons to give evidence and produce documents.
Section 71. Access to business premises.
Section 72. Officers to assist proper officers.
Relevant Rules of CGST
Relevant Rules are covered in CHAPTER XVII INSPECTION, SEARCH AND SEIZURE of CGST Rules 2017
Relevant Notifications of State Govts on Inspections