Bharat GST Inspection, Search & Seizure By Sanjiv Agarwal ,Neha Somani Edition July 2024

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