GST enforcement powers under the Uttar Pradesh Act cover inspection, search, summons, vehicle checks, arrest, and sampling. Power under the Uttar Pradesh Goods and Services Tax Act, 2017 is set out for enforcement action to secure compliance, prevent tax evasion, and support investigation, inspection, search, seizure, interception, arrest, and allied proceedings. The circular explains when authorised officers may inspect premises, issue prohibition orders, summon persons, examine records and computer systems, intercept vehicles, seek police and other official assistance, arrest in specified cases of serious tax evasion, and take samples. It also refers to information returns, statistics collection, and expert assistance.