G S T Inspection Search & Seizure

About G S T 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 3.1Text of Circular No. 1/1/2017 dated 26.06.2017Annexure 3.2Text of Circular No. 3/3/2017-GST dated 05.07.2017Annexure 3.3Text of Circular No. 31/05/2018-GST dated 09.02.2018Annexure 3.4Text of Circular No. 157/13/2021-GST dated 20.07.2021Annexure 3.5Text of Circular No. 169/01/2022-GST dated 12.03.2022Annexure 3.6Text of Instruction No. 02/2021-22 [GST-Investigation] dated 22.09.2021Chapter 4 Inspection Search & Seizure Annexure 4.1Text of Rules 139 140 and 141 of Central Goods and Services Tax Rules 2017 (CGST Rules 2017)Annexure 4.2Text 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(B) Text of Sections 44 49 97 102 103 104 108 185 and 186 of Bharatiya Nagarik Suraksha Sanhita 2023Annexure 4.4Text of F. No. GST/INV/DGOV Reference/20-21 dated 02.02.2021Annexure 4.5Text of Notification No. 27/2018-Central Tax dated 13.06.2018Annexure 4.6Text of letter No. CBEC/20/43/01/2017-GST(PT) dated 05.10.2018Annexure 4.7Text of Notification No. 02/2022-Central Tax dated 11.03.2022Annexure 4.8Text of CBIC Instruction No. 01/2022-23 (GST-Investigation) dated 25.05.2022Annexure 4.9Text of DGGI Instruction F.No. DGGI/ 17/2023-INV-O/o Pr DG-DGGI-HQ-DELHI(1) dated 08.02.2024Annexure 4.10Text of Instruction No. 01/2023-24-GST (Inv.) dated 30.03.2024Chapter 5 Inspection of Goods in Movement Annexure 5.1Text of Circular No. 3/3/2017-GST dated 05.07.2017Annexure 5.2Text of Circular No. 41/15/2018-GST dated 13.04.2018Annexure 5.3Text of Circular No. 47/21/2018-GST dated 08.06.2018Annexure 5.4Text of Circular No. 49/23/2018-GST dated 21.06.2018Annexure 5.5Text of Circular No. 64/38/2018-GST dated 14.09.2018Annexure 5.6Text of Circular No. 122/41/2019-GST dated 05.11.2019Annexure 5.7Text of Rules 138 138A 138B 138C 138D 138E 138F and 140 of CGST Rules 2017Annexure 5.8[(See rule 138(14)]Chapter 6 Arrest & Bail Annexure 6.1Text of Instruction No. 02/2022-23 (GST-Investigation) dated 17.08.2022Guidelines for Arrest and Bail in relation to Offences Punishable under the CGST Act 2017 issued by GST Investigation Wing CBIC New DelhiAnnexure 6.2Text of Instruction No. 04/2022-23 (GST-Investigation) dated 01.09.2022Guidelines for Launching of Prosecution under the Central Goods & Services Tax Act 2017 issued by GST Investigation Wing CBIC New DelhiChapter 7 Summon Proceedings Annexure 7.1Text 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 2023Annexure 7.2Text of the summon under section 70 of CGST Act 2017Annexure 7.3Text of the Instruction No. 03/2022-23 (GST-Investigation) dated 17.08.2022 issued by GST-Investigation Wing CBIC New DelhiChapter 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 11.1Text of Rules 162 and 163 of Central Goods and Services Tax Rules 2017 (CGST Rules 2017)Annexure 11.2Forms GST CPD-01 and GST CPD-02 of Central Goods and Services Tax Rules 2017 (CGST Rules 2017)Annexure 11.3Text of Section 320 of Code of Criminal Procedure 1973 (CrPC 1973)Annexure 11.4Text of Section 359 of the Bhartiya Nagarik Suraksha Sanhita 2023Chapter 12 Fake Invoices and Tax Evasion (Including reported cases) Annexure 12.1Standard Operating Procedure (SOP) for utilising the fake invoice Issuers dataset by SGST authorities — regAnnexure 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 Appendix 1 Abbreviations used in the Book Appendix 2 Meaning of Important Legal Maxims