GST Inspection, Search & Seizure
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Author : CA. (Dr.) Sanjiv Agarwal & CA. Neha Somani
EDN.: 1st, 2022
ISBN: 978-93-94163-21-8
Pages: 624
Coverage:
GST Inspection, Search & Seizure Including Summons, Arrest & Bail, Fake Invoices & Tax Evasion, Offences & Penalties
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Description
Get a comprehensive understanding of GST (Goods and Services Tax) in India with the book ‘GST Inspection, Search & Seizure.’ Authored by CA. (Dr.) Sanjiv Agarwal and CA. Neha Somani, this book provides valuable insights into the legal framework, terminology, and interpretation principles related to GST. It covers various chapters including GST overview, search, seizure, and summons, legal procedures, inspection of goods in movement, arrest and bail, offences, and more. The book also includes annexures containing important circulars, rules, forms, sections, notifications, and standard operating procedures related to GST. With 624 pages of in-depth content, this book is a must-have resource for professionals and individuals interested in understanding and navigating the complexities of GST.
ISBN: 978-93-94163-21-8 | Number of Chapters: 12 | Discount: Flat 25% off for a limited period + Free Shipping
| Serial Number | Content |
|---|---|
| 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 |
Additional information
| Publisher | Bharat |
|---|
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