TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Law Allows Searches by Joint Commissioner, Requires FORM GST INS-01, Ensures Transparency and Rights Respect</h1> The GST law empowers officers to conduct searches under the CGST Act, 2017. A proper officer, at least of Joint Commissioner rank, can authorize searches if goods or documents are suspected to be concealed. Officers can seal premises and break open storage if necessary. Search authorizations must be issued in FORM GST INS-01 and contain specific details. Searches can occur based on inspections or intelligence. Officers must adhere to safeguards ensuring transparency and respect for individuals' rights, following the Code of Criminal Procedure. Proper documentation and witness involvement are mandatory during searches, with detailed procedures outlined to ensure compliance.
TaxTMI 
TaxTMI 
