Customer Care

GST Tip – 322

As per Rule 141 of the CGST Rules 2017, in case if the goods seized  are of perishable or hazardous in nature of the taxpayer, the said goods can be released, if the owner of the goods pays an amount equivalent to the market price of such goods or things or the amount of tax, interest, and penalty that is or may become payable. On submission of proof of payment, the concerned officer may order the release of the said goods through FORM GST INS-05.