<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Power of inspection, search and seizure [ Section 67 CGST Act read with Rule 139 to 141 ]</title>
    <link>https://www.taxtmi.com/manuals?id=2652</link>
    <description>Inspection and search powers permit authorised officers (Form GST INS-01) to access business premises and related locations where there are reasons to believe tax evasion through suppressed transactions, unrecorded stock, or excess input tax credit has occurred. Seizure (Form GST INS-02) may capture goods liable to confiscation and relevant documents; where seizure is impractical an order of prohibition (Form GST INS-03) may be issued. Inventories must be made, provisional release may require bond and security (Form GST INS-04), and perishable goods have special release and disposal rules under Rules 139-141.</description>
    <language>en-us</language>
    <pubDate>Wed, 03 May 2023 12:27:00 +0530</pubDate>
    <lastBuildDate>Mon, 17 Mar 2025 12:47:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=712511" rel="self" type="application/rss+xml"/>
    <item>
      <title>Power of inspection, search and seizure [ Section 67 CGST Act read with Rule 139 to 141 ]</title>
      <link>https://www.taxtmi.com/manuals?id=2652</link>
      <description>Inspection and search powers permit authorised officers (Form GST INS-01) to access business premises and related locations where there are reasons to believe tax evasion through suppressed transactions, unrecorded stock, or excess input tax credit has occurred. Seizure (Form GST INS-02) may capture goods liable to confiscation and relevant documents; where seizure is impractical an order of prohibition (Form GST INS-03) may be issued. Inventories must be made, provisional release may require bond and security (Form GST INS-04), and perishable goods have special release and disposal rules under Rules 139-141.</description>
      <category>Manuals</category>
      <law>GST</law>
      <pubDate>Wed, 03 May 2023 12:27:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/manuals?id=2652</guid>
    </item>
  </channel>
</rss>