TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Power of inspection and seizure: authorised GST officers may inspect premises and seize goods or documents under specified safeguards.</h1> The provision grants CGST/SGST officers of a prescribed rank authority to inspect business premises and to search and seize goods, documents or books where there are reasons to believe tax evasion or concealment has occurred. Seized items are to be retained only as necessary, with non-relied documents returned within thirty days of notice. Officers may break open premises if access is denied, allow copying of seized documents subject to investigative prejudice, provisionally release goods on bond or payment, and must inventory and expedite disposal of specified perishable or hazardous goods. CrPC search and seizure rules apply with stated modifications.
TaxTMI 
TaxTMI 
