GST inspection and seizure: authorised officers must issue prescribed authorisations, seizure or prohibition orders and prepare a signed inventory. A proper officer (not below Joint Commissioner) may authorise subordinate officers by FORM GST INS-01 to inspect, search or seize goods, documents, books or things and must record seizures by FORM GST INS-02. Seized items may remain in the custodian's care under restriction or, if seizure is impracticable, be subject to a prohibition order in FORM GST INS-03. The seizing officer must prepare a signed inventory detailing description, quantity, unit and identifying marks where applicable.