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of <h1>GST Officers Must Record Statements Under Section 70 to Prevent Alterations; Ensure Voluntary and Clear Process</h1> In the context of GST law and procedures, after a search is completed, officers are advised to record the statements of document authors under Section 70 of the CGST Act, 2017, to prevent later alterations. Statements must be signed by the deponent and officer, with endorsements of voluntariness. Questions should be clear, voluntary, and in a language understood by the deponent. No police presence is allowed to avoid claims of coercion. If a deponent refuses to sign, a 'Refusal to Sign' Panchnama is drawn up. Copies of statements are not immediately provided but will be supplied if used against the deponent.
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