https://www.taxtmi.com/manuals?id=7673 Panchnama is the primary evidentiary record for CGST search and seizure operations and must mirror proceedings from start to finish, recording recoveries, stock-taking, sampling, sealing and events. It must be signed by the executing officer, the person in whose presence the search occurred and independent witnesses, and a copy handed to and acknowledged by the person on whom the Search Authorization was executed. The Panchnama must detail identities, timing, authority, verification procedures, inventories, grounds and statutory basis for seizure or resumption, handling of seized goods (including supurdagi), sample and seal particulars, numbering and signing of pages, and note sealed or locked sections requiring fresh authorization. en-us Tue, 25 Feb 2025 16:43:00 +0530 Sat, 08 Mar 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7673 Panchnama is the primary evidentiary record for CGST search and seizure operations and must mirror proceedings from start to finish, recording recoveries, stock-taking, sampling, sealing and events. It must be signed by the executing officer, the person in whose presence the search occurred and independent witnesses, and a copy handed to and acknowledged by the person on whom the Search Authorization was executed. The Panchnama must detail identities, timing, authority, verification procedures, inventories, grounds and statutory basis for seizure or resumption, handling of seized goods (including supurdagi), sample and seal particulars, numbering and signing of pages, and note sealed or locked sections requiring fresh authorization. Manuals GST Tue, 25 Feb 2025 16:43:00 +0530 https://www.taxtmi.com/manuals?id=7673