https://www.taxtmi.com/circulars?id=69235 Inspection, search and seizure under the Uttar Pradesh GST Act, 2017 may be carried out only by State Tax officers writtenly authorized by a proper officer not below Joint Commissioner, using prescribed forms: Form GST INS-01 for authorization, Form GST INS-02 for seizure, Form GST INS-03 for restraint orders, Form GST INS-04 for bond and bank guarantee for provisional release, and Form GST INS-05 for release/disposal of perishable or specified goods; sealing, forcible entry, copying of seized documents, inventorying and six-month return/disposal rules apply, and CrPC search provisions apply with the modification substituting "Commissioner" for "Magistrate" in Section 165(5). en-us Wed, 30 Aug 2017 00:00:00 +0530 Sat, 28 Feb 2026 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69235 Inspection, search and seizure under the Uttar Pradesh GST Act, 2017 may be carried out only by State Tax officers writtenly authorized by a proper officer not below Joint Commissioner, using prescribed forms: Form GST INS-01 for authorization, Form GST INS-02 for seizure, Form GST INS-03 for restraint orders, Form GST INS-04 for bond and bank guarantee for provisional release, and Form GST INS-05 for release/disposal of perishable or specified goods; sealing, forcible entry, copying of seized documents, inventorying and six-month return/disposal rules apply, and CrPC search provisions apply with the modification substituting "Commissioner" for "Magistrate" in Section 165(5). Circulars GST - States Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69235