Power of Search and Seizure: authorised officers may seize goods and documents to secure tax compliance and evidence.

Inspection and search powers permit authorised officers (Form GST INS-01) to access business premises and related locations where there are reasons to believe tax evasion through suppressed transactions, unrecorded stock, or excess input tax credit has occurred. Seizure (Form GST INS-02) may capture goods liable to confiscation and relevant documents; where seizure is impractical an order of prohibition (Form GST INS-03) may be issued. Inventories must be made, provisional release may require bond and security (Form GST INS-04), and perishable goods have special release and disposal rules under Rules 139-141.

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