GST Inspection, Search & Seizure

Chapter 1: GST in India — An Overview

Chapter 2: Search, Seizure and Summons: Legal Framework

Chapter 3: Legal Terminology and Principles of Interpretation

• Annexure 3.1: Text of Circular No. 1/1/2017, dated 26.06.2017
• Annexure 3.2: Text of Circular No. 3/3/2017-GST, dated 05.07.2017
• Annexure 3.3: Text of Circular No. 31/05/2018-GST, dated 09.02.2018
• Annexure 3.4: Text of Circular No. 157/13/2021-GST, dated 20.07.2021
• Annexure 3.5: Text of Circular No. 169/01/2022-GST, dated 12.03.2022
• Annexure 3.6: Text of Instruction No. 02/2021-22 [GST-Investigation], dated 22.09.2021

Chapter 4: Inspection, Search & Seizure

• Annexure 4.1: Text of Rules 139, 140 and 141 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
• Annexure 4.2: Text of Forms GST INS-01, GST INS-02, GST INS-03, GST INS-04 and GST INS-05 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
• Annexure 4.3(A): Text of sections 47, 51, 94, 99, 100, 101, 103, 165 and 166 of the Code of Criminal Procedure, 1973
• Annexure 4.3(B): Text of Sections 44, 49, 97, 102, 103, 104, 108, 185 and 186 of Bharatiya Nagarik Suraksha Sanhita, 2023
• Annexure 4.4: Text of F. No. GST/INV/DGOV Reference/20-21, dated 02.02.2021
• Annexure 4.5: Text of Notification No. 27/2018-Central Tax, dated 13.06.2018
• Annexure 4.6: Text of letter No. CBEC/20/43/01/2017-GST(PT), dated 05.10.2018-(Jurisdiction for Intelligence based Enforcement action)
• Annexure 4.7: Text of Notification No. 02/2022-Central Tax dated 11.03.2022
• Annexure 4.8: Text of CBIC Instruction No. 01/2022-23 (GST-Investigation), dated 25.05.2022
• Annexure 4.9: Text of DGGI Instruction F. No. DGGI/17/2023-INV-O/o Pr DG-DGGI-HQ-DELHI(1) dated 08.02.2024
• Annexure 4.10: Text of Instruction No. 01/2023-24-GST (Inv.) dated 30.03.2024

Chapter 5: Inspection of Goods in Movement

• Annexure 5.1: Text of Circular No. 3/3/2017-GST dated 05.07.2017
• Annexure 5.2: Text of Circular No. 41/15/2018-GST dated 13.04.2018
• Annexure 5.3: Text of Circular No. 47/21/2018-GST dated 08.06.2018
• Annexure 5.4: Text of Circular No. 49/23/2018-GST dated 21.06.2018
• Annexure 5.5: Text of Circular No. 64/38/2018-GST dated 14.09.2018
• Annexure 5.6: Text of Circular No. 122/41/2019-GST dated 05.11.2019
• Annexure 5.7: Text of Rules 138, 138A, 138B, 138C, 138D, 138E, 138F and 140 of CGST Rules, 2017

Chapter 6: Arrest & Bail

• Annexure 6.1A: Text of Instruction No. 02/2022-23 (GST-Investigation) dated 17.08.2022
• Annexure 6.1B: Text of Instruction No. 01/2025-GST dated 13.10.2025 - Amendment in Guidelines dated 17.08.2022
• Annexure 6.2: Text of Instruction No. 04/2022-23 (GST-Investigation) dated 01.09.2022
• Annexure 6.3: Text of CBIC– Issuance of lookout Circulars Instruction No. 30/2025 dated 13.10.2025

Chapter 7: Summon Proceedings

• Annexure 7.1: Text of Sections 172, 175, 179, 193 and 228 of Indian Penal Code, 1860 and Section 206, 210, 214, 229 and 267 of Bharatiya Nyaya Sanhita, 2023
• Annexure 7.2: Text of sample summons under section 70 of CGST Act, 2017
• Annexure 7.3: Text of Instruction No. 03/2022-23 (GST-Investigation) dated 17.08.2022 issued by GST-Investigation Wing, CBIC New Delhi-Guidelines for issuance of summons u/s 70 of CGST Act, 2017
• Annexure 7.4: Text of Press Release ID 2095881 dated 24.01.2025 – CBIC cautions on fraudulent practices in summons
• Annexure 7.5: Text of Circular No. 03/2025 dated 20.06.2025 issued by Directorate of Enforcement, Government of India – Directive for issuance of summons to legal practitioners/advocates/lawyers

Chapter 8: Access to business premises and Proper Officers

Chapter 9: Detention, Seizure and Release of Goods and Conveyance in Transit

• Annexure 9.1: Text of Rules 138B, 138C, 138D, 140, 141, 142, 144, 144A of Central Goods and Services Tax, 2017 (CGST Rules, 2017)
• Annexure 9.2: Text of Circular No. 6/2022 dated 06.04.2022 issued by Kerala State Commissioner of GST, Government of Kerala (Clarification on detention of goods in the course of transportation on the ground of undervaluation)
• Annexure 9.3: Text of Circular No. 10/2022 dated 10.11.2022 issued by Commissioner State GST Department, Kerala (Instruction related to detention, seizure and release of goods and conveyances U/s 129 of the SGST/CGST Act, 2017)
• Annexure 9.4: Extracts of Circular No. 10/2019 dated 31.05.2019 issued by Government of Tamil Nadu (Protocol to be followed by Proper Officers in respect of the functions envisaged under section 129)
• Annexure 9.5: Text of Circular No. IW1/3365394/2022 dated 10.01.2023 issued by Principal Secretary/Commissioner of Commercial Taxes, Government of Tamil Nadu (Clarification on power, roles and responsibilities of Roving Squad Officers)

Chapter 10: Confiscation of Goods (Confiscation & Penalty in relation to Goods & Services)

Chapter 11: Offences

• Annexure 11.1: Text of Rules 162 and 163 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
• Annexure 11.2: Forms GST CPD-01 and GST CPD-02 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
• Annexure 11.3: Text of Section 320 of Code of Criminal Procedure, 1973 (CrPC, 1973)
• Annexure 11.4: Text of Section 359 of the Bhartiya Nagarik Suraksha Sanhita, 2023

Chapter 12: Fake Invoices and Tax Evasion (Including reported cases)

• Annexure 12.1: Standard Operating Procedure (SOP) for utilising the fake invoice Issuers dataset by SGST authorities — reg
• Annexure 12.2: Text of Press Releases/Media Reports in practices of tax evasion relating to GST Frauds/Fake or Bogus Invoices/Input Tax Credit Scams
• Annexure 12.3: Text of CBIC Circular No. 171/03/2022-GST dated 06.07.2022 in relation to transactions involving fake invoices
• Annexure 12.4: Text of Rules 46, 46A, 47 and 48 of CGST Rules, 2017
• Annexure 12.5: Text of Forms GSTR 1, GSTR 1A and GST-INV-01

Appendix 1: Abbreviations used in the Book

Appendix 2: Meaning of Important Legal Maxims