https://www.taxtmi.com/article/detailed?id=17061 GST inspection permits verification at taxable persons' business premises and locations connected with transport, storage, goods or records. Written authorisation based on reasons to believe is required where suppression of transactions or stock, excess input tax credit, tax-evasion contraventions, tax-unpaid goods, or evasive recordkeeping is suspected. Officers must remain within the authorised scope; inspection differs from search, and conversion to search requires separate authorisation. The procedure addresses authorisation, verification of premises, seizure and prohibition orders, provisional release, disposal, and subsequent proceedings. en-us Thu, 30 Jul 2026 09:39:58 +0530 Thu, 30 Jul 2026 09:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17061 GST inspection permits verification at taxable persons' business premises and locations connected with transport, storage, goods or records. Written authorisation based on reasons to believe is required where suppression of transactions or stock, excess input tax credit, tax-evasion contraventions, tax-unpaid goods, or evasive recordkeeping is suspected. Officers must remain within the authorised scope; inspection differs from search, and conversion to search requires separate authorisation. The procedure addresses authorisation, verification of premises, seizure and prohibition orders, provisional release, disposal, and subsequent proceedings. Articles Goods and Services Tax - GST Thu, 30 Jul 2026 09:39:58 +0530 https://www.taxtmi.com/article/detailed?id=17061