https://www.taxtmi.com/circulars?id=66091 The Proper Officer not below Joint Commissioner must authorize in writing inspections, search and seizure measures and record reasons for belief that inspection is justified. Before authorisation the officer must obtain and examine relevant information from the GST portal or other sources, record findings linking that information to the suspicion, may conduct recce, decide team composition including lady officers, consult Tax Research Unit or senior officers, and ensure compliance with prescribed Standard Operating Procedures during operations. en-us Thu, 13 Feb 2020 00:00:00 +0530 Wed, 14 Dec 2022 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66091 The Proper Officer not below Joint Commissioner must authorize in writing inspections, search and seizure measures and record reasons for belief that inspection is justified. Before authorisation the officer must obtain and examine relevant information from the GST portal or other sources, record findings linking that information to the suspicion, may conduct recce, decide team composition including lady officers, consult Tax Research Unit or senior officers, and ensure compliance with prescribed Standard Operating Procedures during operations. Circulars GST - States Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66091