Inspection, Search, and Seizure Under the GST Act, 2017 The Goods and Services Tax (GST)
OFFICERS TO ASSIST PROPER OFFICERS
Proper officers: These are officials specifically designated by the government to carry out various functions
ACCESS TO BUSINESS PREMISES
Under the GST Act, 2017, access to business premises refers to the authority granted to
POWERS TO SUMMON PERSONS TO GIVE EVIDENCE AND PRODUCE DOCUMENTS [SECTION 70]
Section 70 of the Central Goods and Services Tax (CGST) Act, 2017 empowers “proper officers”
POWERS TO ARREST [SECTION 69]:
The power to arrest under Section 69 of the GST Act, 2017, is a serious
INSPECTION OF GOODS IN MOVEMENT [SECTION 67]
Purpose: To ensure compliance with GST regulations by verifying the accuracy of information on goods
POWERS OF INSPECTION, SEARCH AND SEIZURE [SECTION 67]:
Section 67 of the Goods and Services Tax (GST) Act, 2017 empowers certain officers with
RESTRICTION ON FURNISHING OF INFORMATION IN PART A OF FORM GST EWB-01
Who is restricted? Registered persons: These restrictions apply to any registered person involved in the movement
FACILITY FOR UPLOADING INFORMATION REGARDING DETENTION OF VEHICLE
Under the GST Act 2017, the facility for uploading information regarding detention of a vehicle
INSPECTION AND VERIFICATION OF GOODS
Inspection and verification of goods under the Goods and Services Tax (GST) Act, 2017, refers