G S T Inspection Search & Seizure

Chapter 1 GST in India — An OverviewChapter 2 Search Seizure and Summons: Legal FrameworkChapter 3 Legal Terminology and Principles of InterpretationAnnexure 3.1 Text of Circular No. 1/1/2017 dated 26.06.2017Annexure 3.2 Text of Circular No. 3/3/2017-GST dated 05.07.2017Annexure 3.3 Text of Circular No. 31/05/2018-GST dated 09.02.2018Annexure 3.4 Text of Circular No. 157/13/2021-GST dated 20.07.2021Annexure 3.5 Text of Circular No. 169/01/2022-GST dated 12.03.2022Annexure 3.6 Text of Instruction No. 02/2021-22 [GST-Investigation] dated 22.09.2021Chapter 4 Inspection Search & SeizureAnnexure 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 Text of sections 47 51 94 99 100 101103 165 and 166 of the Code of Criminal Procedure 1973Annexure 4.4 Text of F. No. GST/INV/DGOV Reference/20-21 dated 02.02.2021Annexure 4.5 Text of Notification No. 27/2018-Central Tax dated 13.06.2018Chapter 5 Inspection of Goods in MovementAnnexure 5.1 Text of Circular No. 3/3/2017-GST dated 05.07.2017Annexure 5.2 Text of Circular No. 41/15/2018-GST dated 13.04.2018Annexure 5.3 Text of Circular No. 47/21/2018-GST dated 08.06.2018Annexure 5.4 Text of Circular No. 49/23/2018-GST dated 21.06.2018Annexure 5.5 Text of Circular No. 64/38/2018-GST dated 14.09.2018Annexure 5.6 Text of Circular No. 122/41/2019-GST dated 05.11.2019Chapter 6 Arrest & BailChapter 7 Summon ProceedingsAnnexure 7.1 Text of Section 172 175 179 193 and 228 of Indian Penal Code 1860Annexure 7.2 Text of the summon under section 70 of CGST Act 2017Chapter 8 Access to business premises and Proper OfficersChapter 9 Detention Seizure and Release of Goods and Conveyance in TransitChapter 10 Confiscation of Goods (Confiscation & Penalty in relation to Goods & Services)Chapter 11 OffencesAnnexure 11.1 Text of Rules 162 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)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 — 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 ScamsAppendix 1 Abbreviations used in the BookAppendix 2 Meaning of Important Legal Maxims