GST procedural rules update inspection, seizure, recovery and compounding processes through revised forms and enforcement mechanisms. The amended rules revise the State GST procedural framework for refunds, exports, inspection, search and seizure, detention, confiscation, demand, recovery, appeals and compounding. They standardise GST forms, electronic transmission of export and supply data, and references to tax terminology. The rules also prescribe the procedure for provisional release, auction, sale, disposal and adjustment of goods, documents, conveyances and amounts recovered under enforcement action.
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Provisions expressly mentioned in the judgment/order text.
GST procedural rules update inspection, seizure, recovery and compounding processes through revised forms and enforcement mechanisms.
The amended rules revise the State GST procedural framework for refunds, exports, inspection, search and seizure, detention, confiscation, demand, recovery, appeals and compounding. They standardise GST forms, electronic transmission of export and supply data, and references to tax terminology. The rules also prescribe the procedure for provisional release, auction, sale, disposal and adjustment of goods, documents, conveyances and amounts recovered under enforcement action.
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