Mobile Squads for GST enforcement enable interception, inspection and seizure of goods in transit under prescribed procedures. Establishes Mobile Squads empowered to intercept conveyances, verify prescribed documents and goods, and conduct inspection, search and seizure under sections 67 and 68 and rules 138-138C of the Assam GST Act and Rules. Squads are constituted at Apex and Zonal levels with specified officer composition and territorial limits; residential searches require Commissioner-issued warrants; irregularities attract tax and penalties under applicable GST provisions. Mobile Squads must follow statutory procedures, submit prompt preliminary and final reports, limit vehicle checks to minimise disruption, and apply VAT rules for excluded non-GST items.
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Mobile Squads for GST enforcement enable interception, inspection and seizure of goods in transit under prescribed procedures.
Establishes Mobile Squads empowered to intercept conveyances, verify prescribed documents and goods, and conduct inspection, search and seizure under sections 67 and 68 and rules 138-138C of the Assam GST Act and Rules. Squads are constituted at Apex and Zonal levels with specified officer composition and territorial limits; residential searches require Commissioner-issued warrants; irregularities attract tax and penalties under applicable GST provisions. Mobile Squads must follow statutory procedures, submit prompt preliminary and final reports, limit vehicle checks to minimise disruption, and apply VAT rules for excluded non-GST items.
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