(Last Updated On: June 21, 2018)
GST Inspection : Free Study Material
Here is the free study material on Inspection under GST
[ Join online GST Course by CA Satbir Singh ]
Circular No 41/15/2018 GST : CBIC clarify interception of conveyances for inspection of goods in movement
GST Inspection , Search , Seizure and Arrest – Analysis
GST FAQ; Inspection, Search, Seizure and Arrest & 31.3.2017 by CBEC
GST-Inspection, Search, Seizure and Arrest -FAQs on GST by CBEC
GST Officer Power To Arrest
GST Detention : Free study material
Seizure under GST : Analysis
GST : How UP officer will do Inspection of Vehicles : Circular
GST : Inspection , Search, Seizure and Arrest : ICSI : Video
Relevant GST Circulars
Circular No 49/23/2018 GST Dated 21st June, 2018 Inspection of goods and Conveyance
Circular No 41/15/2018 GST Dated 13th April, 2018 : CBIC clarify interception of conveyances for inspection of goods in movement
Relevant Section of CGST Act 2017
Relevant Section are covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST of CGST Act 2017
Section 67. Power of inspection, search and seizure.
Section 68. Inspection of goods in movement.
Section 69. Power to arrest.
Section 70. Power to summon persons to give evidence and produce documents.
Section 71. Access to business premises.
Section 72. Officers to assist proper officers.
Relevant Rules of CGST
Relevant Rules are covered in CHAPTER XVII INSPECTION, SEARCH AND SEIZURE of CGST Rules 2017
Relevant Notifications of State Govts on Inspections