GST Tip – 320
As per Rule 139 of CGST Rules 2017, the officer who is seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing along with the description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such […]
GST Tip – 317
As per Rule 139 of the CGST Rules, during Inspection, Search or Seizure, if the officer finds that any of the documents, goods, books or any other thing liable for seizure, the things seized should be issued in FORM GST INS-02 to the taxpayer.
GST Tip – 316
As per Rule 139 of CGST Rules, an officer not below the rank of Joint Commissioner can issue an order for Inspection, search and seizure as per section 67 of the CGST Act in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of […]