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of <h1>Rule 139: Joint Commissioner Can Authorize Business Inspections and Seizures Under Section 67, GST Rules 2017</h1> Under Rule 139 of the Central Goods and Services Tax Rules, 2017, a proper officer at least at the rank of Joint Commissioner can authorize inspections, searches, or seizures at a business location if there is reason to believe it is necessary under Section 67. This authorization is issued in FORM GST INS-01. If goods or documents are liable for seizure, an order is made in FORM GST INS-02. The officer may entrust the seized items to the owner for safekeeping with restrictions on handling. If seizure is impractical, a prohibition order in FORM GST INS-03 is issued. An inventory of seized items must be prepared and signed.
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