Provisions relating to inspection, search and seizure under the UPGST, 2017 and their implementation

Inspection and seizure procedure: written authorization required and prescribed forms plus provisional release conditions apply.

Inspection, search and seizure under the Uttar Pradesh GST Act, 2017 may be carried out only by State Tax officers writtenly authorized by a proper officer not below Joint Commissioner, using prescribed forms: Form GST INS-01 for authorization, Form GST INS-02 for seizure, Form GST INS-03 for restraint orders, Form GST INS-04 for bond and bank guarantee for provisional release, and Form GST INS-05 for release/disposal of perishable or specified goods; sealing, forcible entry, copying of seized documents, inventorying and six-month return/disposal rules apply, and CrPC search provisions apply with the modification substituting 'Commissioner' for 'Magistrate' in Section 165(5).