Bharat GST Inspection Search & Seizure By Sanjiv Agarwal
Bharat GST Inspection Search & Seizure By Sanjiv Agarwal
Contents
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 26.06.2017
Annexure 3.2Text of Circular No. 3/3/2017-GST, dated 05.07.2017
Annexure 3.3Text of Circular No. 31/05/2018-GST, dated 09.02.2018
Annexure 3.4Text of Circular No. 157/13/2021-GST, dated 20.07.2021
Annexure 3.5Text of Circular No. 169/01/2022-GST, dated 12.03.2022
Annexure 3.6Text of Instruction No. 02/2021-22 [GST-Investigation], dated 22.09.2021
Chapter 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, 2023
Annexure 4.4Text of F. No. GST/INV/DGOV Reference/20-21 dated 02.02.2021
Annexure 4.5Text of Notification No. 27/2018-Central Tax dated 13.06.2018
Annexure 4.6Text of letter No. CBEC/20/43/01/2017-GST(PT) dated 05.10.2018
Annexure 4.7Text of Notification No. 02/2022-Central Tax dated 11.03.2022
Annexure 4.8Text of CBIC Instruction No. 01/2022-23 (GST-Investigation) dated 25.05.2022
Annexure 4.9Text of DGGI Instruction F.No. DGGI/ 17/2023-INV-O/o Pr DG-DGGI-HQ-DELHI(1) dated 08.02.2024
Annexure 4.10Text of Instruction No. 01/2023-24-GST (Inv.) dated 30.03.2024
Chapter 5 Inspection of Goods in Movement
Annexure 5.1Text of Circular No. 3/3/2017-GST dated 05.07.2017
Annexure 5.2Text of Circular No. 41/15/2018-GST dated 13.04.2018
Annexure 5.3Text of Circular No. 47/21/2018-GST dated 08.06.2018
Annexure 5.4Text of Circular No. 49/23/2018-GST dated 21.06.2018
Annexure 5.5Text of Circular No. 64/38/2018-GST dated 14.09.2018
Annexure 5.6Text of Circular No. 122/41/2019-GST dated 05.11.2019
Annexure 5.7Text of Rules 138, 138A, 138B, 138C, 138D, 138E, 138F and 140 of CGST Rules, 2017
Annexure 5.8[(See rule 138(14)]
Chapter 6 Arrest & Bail
Annexure 6.1Text of Instruction No. 02/2022-23 (GST-Investigation) dated 17.08.2022
Guidelines for Arrest and Bail in relation to Offences Punishable under the CGST Act, 2017 issued by GST Investigation Wing, CBIC, New Delhi
Annexure 6.2Text of Instruction No. 04/2022-23 (GST-Investigation) dated 01.09.2022
Guidelines for Launching of Prosecution under the Central Goods & Services Tax Act, 2017 issued by GST Investigation Wing, CBIC, New Delhi
Chapter 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, 2023
Annexure 7.2Text of the summon under section 70 of CGST Act, 2017
Annexure 7.3Text of the Instruction No. 03/2022-23 (GST-Investigation) dated 17.08.2022 issued by GST-Investigation Wing, CBIC New Delhi
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 f 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, 2023
Chapter 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 — 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
Appendix 1 Abbreviations used in the Book
Appendix 2 Meaning of Important Legal Maxims