TaxTMI 
TaxTMI 
05 Sep 2026 
Following rules of CGST Rules, 2017 deal with manner and forms in relation to inspection, search & seizure
| Rule | Relating to |
| Inspection, search and seizure | |
| Bond and security for release of seized goods | |
| Procedure in respect of seized goods |
Rule 139 Inspection, search and seizure
Rule 139 of CGST Rules, 2017 provides manner of inspection, search and seizure under GST.
Accordingly,-
- Authorization to any officer subordinate to him for inspection, search and seizure should be made by proper officer (in form GST INS-01)
- Such proper officer should not be below the rank of Joint Commissioners.
- Such officer before exercising this power must have reasons to believe that place of business or any other place have to be visited or seizure made as per section 67.
- Order of seizure should be made by proper officer or authorized officer (in form GST INS-02)
- Proper officer or authorized officer may require owner of goods or custodian of goods, the custody of goods for safe upkeep.
- It will be obligatory on such person not to remove or deal with seized goods except prior permission.
- Proper officer or authorized officer may serve a prohibitory order for not removing or otherwise dealing in goods without prior permission if seizure is not practically possible in form GST INS-03.
- All the seized items must be inventorized with details and signed by the person from whom such seizure is made.
Rule 140 Bond and security for release of seized goods
Rule 140 provides for manner of releasing of goods seized on a provisional basis subject to the following:
- Seized goods may be released on a provisional basis on execution of a bond (in form GST INS- 04)
- Person from whom goods are seized shall furnish security as bank guarantee equal to the amount of tax, interest and penalty payable thereon. Applicable tax will include CGST, SGST, UTGST and compensation cess.
- Where the goods were released provisionally but the person fails to produce the goods at given date and place, the proper officer shall encash the security and adjust the same against the applicable tax and other amount payable by such person.
Rule 141 Procedure in respect of seized goods
Rule 141 prescribes the procedure for release of goods in specific situations. The goods can be released forthwith subject to following conditions:
- Seized goods are perishable or hazardous in nature.
- Taxable person pays the amount equal to market price of goods or amount of tax/interest/penalty payable on such goods, whichever is lower.
- Release order shall be issued on proof of payment (in form GST INS-05).
- If the taxable person fails to pay the amount, proper officer may dispose off such goods and amount realized shall be adjusted against tax, interest, penalty or any other mode due on such goods.
Applicable Forms
Following forms are to be used in relation to inspection, search and seizure:
| Form | Rule | Relating to |
| Issue of authorization for conduct of inspection or search under section 67(1) of the CGST Act, 2017 | ||
| Order of seizure of goods, documents etc. under section 67(2) of CGST Act, 2017 | ||
| Order of prohibition where it is not practicable to seize goods etc. under section 67(2) of CGST Act, 2017 | ||
| Execution of bond/security for provisional release of goods under section 67(6) of CGST Act, 2017 | ||
| Order for release of seized/hazardous/perishable goods on proof of payment under section 67(8) of CGST Act, 2017 |
* Amended vide Notification No. 20/2024-CT dated 08.10.2024.
**************