Rule 139 CGST Rules 2017 : Inspection, search and seizure.

By | July 14, 2017
Print Friendly, PDF & Email
(Last Updated On: July 7, 2018)

 Rule 139 CGST Rules 2017

Summary of Rule 139 CGST Rules 2017

( Rule 139 CGST Rules 2017 explains Inspection, search and seizure and is covered in Chapter XVII  – Inspection, Search and Seizure  : Inserted by the Central Goods and Services Tax (Third Amendment) Rules, 2017, w.e.f. 1-7-2017.)

 Rule 139 CGST Rules 2017

Inspection, search and seizure.

139. (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.

(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.

(3) The proper officer or an authorised officer may entrust upon the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer.

(4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer.

(5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.

 


 Rule 139 CGST Rules 2017

Also refer CBIC Website Click here 

Related Topic on GST

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material

Rule 139 CGST Rules 2017 , Print  Rule 139 CGST Rules 2017, Rule 139 of CGST Rules 2017, Latest Rule 139 of CGST Rules 2017, updated Rule 139 of CGST Rules 2017,

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

2 thoughts on “Rule 139 CGST Rules 2017 : Inspection, search and seizure.

  1. Pingback: Seizure under GST : Analysis - Tax Heal

  2. Pingback: GST Inspection : Free Study Material - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *