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of <h1>Panchnama: Essential Record in GST Search and Seizure Under CGST Act, 2017, Including Witnesses and Seized Goods Inventory.</h1> The Panchnama is a crucial document in GST search and seizure operations under the CGST Act, 2017, serving as a comprehensive record of the proceedings. It includes details from the start to the end of the search, such as the presence of witnesses, the search authorization, and the inventory of seized goods. The document must be signed by the involved parties and witnesses. It should detail the reasons for the search, the identity of officers, and any significant events during the operation. The Panchnama must also include specifics about seized items, their value, and the grounds for seizure.
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