G S T Inspection, Search & Seizure

Chapter 1       GST in India — An Overview

Chapter 2       Search, Seizure and Summons: Legal Framework

Chapter 3       Legal Terminology and Principles of Interpretation

Annexure 3.1       Text of Circular No. 1/1/2017, dated 26.06.2017

Annexure 3.2       Text of Circular No. 3/3/2017-GST, dated 05.07.2017

Annexure 3.3       Text of Circular No. 31/05/2018-GST, dated 09.02.2018

Annexure 3.4       Text of Circular No. 157/13/2021-GST, dated 20.07.2021

Annexure 3.5       Text of Circular No. 169/01/2022-GST, dated 12.03.2022

Annexure 3.6       Text of Instruction No. 02/2021-22 [GST-Investigation], dated 22.09.2021

Chapter 4       Inspection, Search & Seizure

Annexure 4.1       Text of Rules 139, 140 and 141 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)

Annexure 4.2       Text of Forms GST INS-01, GST INS-02, GST INS-03, GST INS-04 and GST INS-05 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)

Annexure 4.3       Text of sections 47, 51, 94, 99, 100, 101,103, 165 and 166 of the Code of Criminal Procedure, 1973

Annexure 4.4       Text of F. No. GST/INV/DGOV Reference/20-21 dated 02.02.2021

Annexure 4.5       Text of Notification No. 27/2018-Central Tax dated 13.06.2018

Chapter 5       Inspection of Goods in Movement

Annexure 5.1       Text of Circular No. 3/3/2017-GST dated 05.07.2017

Annexure 5.2       Text of Circular No. 41/15/2018-GST dated 13.04.2018

Annexure 5.3       Text of Circular No. 47/21/2018-GST dated 08.06.2018

Annexure 5.4       Text of Circular No. 49/23/2018-GST dated 21.06.2018

Annexure 5.5       Text of Circular No. 64/38/2018-GST dated 14.09.2018

Annexure 5.6       Text of Circular No. 122/41/2019-GST dated 05.11.2019

Chapter 6       Arrest & Bail

Chapter 7       Summon Proceedings

Annexure 7.1       Text of Section 172, 175, 179, 193 and 228 of Indian Penal Code, 1860

Annexure 7.2       Text of the summon under section 70 of CGST Act, 2017

Chapter 8       Access to business premises and Proper Officers

Chapter 9       Detention, Seizure and Release of Goods and Conveyance in Transit

Chapter 10     Confiscation of Goods (Confiscation & Penalty in relation to Goods & Services)

Chapter 11     Offences

Annexure 11.1     Text of Rules 162 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)

Annexure 11.2     Forms GST CPD-01 and GST CPD-02 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)

Annexure 11.3     Text of Section 320 of Code of Criminal Procedure, 1973 (CrPC, 1973)

Chapter 12     Fake Invoices and Tax Evasion  (Including reported cases)

Annexure 12.1     Standard Operating Procedure (SOP) for utilising the fake invoice Issuers dataset by SGST authorities — reg

Annexure 12.2     Text of Press Releases/Media Reports in practices of tax evasion relating to GST Frauds/Fake or Bogus Invoices/Input Tax Credit Scams

Appendix 1    Abbreviations used in the Book

Appendix 2    Meaning of Important Legal Maxims