SGST Act- Power of inspection, search, and seizure – uniformity in the procedures to be followed in recovering documents – preparing inventory of seized documents

SGST Act- Power of inspection, search, and seizure – uniformity in the procedures to be followed in recovering documents – preparing inventory of seized documents - Guidelines issued https://www.taxtmi.com/circulars?id=62205 Power of inspection, search and seizure under the SGST framework authorizes Proper Officers to inspect premises, verify accounts and seize documents where necessary. Searches must be planned, timed to avoid tipping off, and documented by a Shop Inspection Report/Mahazar. Seizures require written reasons, Form GST INS-02 entries, and an inventory with quantified description; electronic devices and data must be detailed and handled with signed non-rewritable copies. Seized records are to be entered in a custody register, returned after copying with receipts and undertakings, and supervisory oversight is required for case processing and enforcement actions. en-us Sun, 14 Jul 2019 00:00:00 +0530 Wed, 21 Aug 2019 15:50:00 +0530 TaxTMI RSS Generator SGST Act- Power of inspection, search, and seizure – uniformity in the procedures to be followed in recovering documents – preparing inventory of seized documents - Guidelines issued https://www.taxtmi.com/circulars?id=62205 Power of inspection, search and seizure under the SGST framework authorizes Proper Officers to inspect premises, verify accounts and seize documents where necessary. Searches must be planned, timed to avoid tipping off, and documented by a Shop Inspection Report/Mahazar. Seizures require written reasons, Form GST INS-02 entries, and an inventory with quantified description; electronic devices and data must be detailed and handled with signed non-rewritable copies. Seized records are to be entered in a custody register, returned after copying with receipts and undertakings, and supervisory oversight is required for case processing and enforcement actions. Circulars GST - States Sun, 14 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62205