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GST Inspection, Search & Seizure

1,383.35

Book Details
Title GST Inspection, Search & Seizure
ISBN 978-81-9746-915-2
Edition 2nd edn., 2024
Pages 880
Authors CA. (Dr.) SANJIV AGARWAL
CA. NEHA SOMANI
Publisher Bharat Publishers
(Flat 27% Discount for a limited period + Free Shipping)
SKU: TG-BPG-GSTISS Categories: , , , ,

Description

Discover the authoritative “GST Inspection, Search & Seizure” (2nd Edition 2024) authored by CA. (Dr.) SANJIV AGARWAL and CA. NEHA SOMANI, spanning 880 pages. Published by Bharat Publishers, this essential resource delves into GST in India, legal frameworks of search, seizure, and summons, and principles of interpretation. With detailed annexures including texts of important circulars and instructions, this edition covers inspection procedures, arrest and bail guidelines, summon proceedings, access to business premises, and more. Benefit from a special offer with a flat 27% discount and complimentary shipping on your purchase.

Chapter Content Page
1 GST in India — An Overview 1
2 Search, Seizure and Summons: Legal Framework 25
3 Legal Terminology and Principles of Interpretation 28
Annexure 3.1 Text of Circular No. 1/1/2017, dated 26.06.2017 156
Annexure 3.2 Text of Circular No. 3/3/2017-GST, dated 05.07.2017 157
Annexure 3.3 Text of Circular No. 31/05/2018-GST, dated 09.02.2018 160
Annexure 3.4 Text of Circular No. 157/13/2021-GST, dated 20.07.2021 163
Annexure 3.5 Text of Circular No. 169/01/2022-GST, dated 12.03.2022 166
Annexure 3.6 Text of Instruction No. 02/2021-22 [GST-Investigation], dated 22.09.2021 168
4 Inspection, Search & Seizure 170
IAnnexure 4.1 Text of Rules 139, 140 and 141 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017) 255
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) 257
Annexure 4.3 (A) Text of sections 47, 51, 94, 99, 100, 101, 103, 165 and 166 of the Code of Criminal Procedure, 1973
(B) Text of Sections 44, 49, 97, 102, 103, 104, 108, 185 and 186 of Bharatiya Nagarik Suraksha Sanhita, 2023
262
Annexure 4.4 Text of F. No. GST/INV/DGOV Reference/20-21 dated 02.02.2021 270
Annexure 4.5 Text of Notification No. 27/2018-Central Tax dated 13.06.2018 273
Annexure 4.6 Text of letter No. CBEC/20/43/01/2017-GST(PT) dated 05.10.2018 274
Annexure 4.7 Text of Notification No. 02/2022-Central Tax dated 11.03.2022 275
Annexure 4.8 Text of CBIC Instruction No. 01/2022-23 (GST-Investigation) dated 25.05.2022 276
Annexure 4.9 Text of DGGI Instruction F.No. DGGI/ 17/2023-INV-O/o Pr DG-DGGI-HQ-DELHI(1) dated 08.02.2024 278
Annexure 4.10 Text of Instruction No. 01/2023-24-GST (Inv.) dated 30.03.2024 283
5 Inspection of Goods in Movement 287
Annexure 5.1 Text of Circular No. 3/3/2017-GST dated 05.07.2017 319
Annexure 5.2 Text of Circular No. 41/15/2018-GST dated 13.04.2018 322
Annexure 5.3 Text of Circular No. 47/21/2018-GST dated 08.06.2018 345
Annexure 5.4 Text of Circular No. 49/23/2018-GST dated 21.06.2018 248
Annexure 5.5 Text of Circular No. 64/38/2018-GST dated 14.09.2018 350
Annexure 5.6 Text of Circular No. 122/41/2019-GST dated 05.11.2019 352
Annexure 5.7 Text of Rules 138, 138A, 138B, 138C, 138D, 138E, 138F and 140 of CGST Rules, 2017 346
6 Arrest & Bail 367
Annexure 6.1 Text of Instruction No. 02/2022-23 (GST-Investigation) dated 17.08.2022
Guidelines for Arrest and Bail in relation to Offences Punishable under the CGST Act, 2017 issued by GST Investigation Wing, CBIC, New Delhi
459
Annexure 6.2 Text of Instruction No. 04/2022-23 (GST-Investigation) dated 01.09.2022
Guidelines for Launching of Prosecution under the Central Goods & Services Tax Act, 2017 issued by GST Investigation Wing, CBIC, New Delhi
464
7 Summon Proceedings 472
Annexure 7.1 Text of Sections 172, 175, 179, 193 and 228 of Indian Penal Code, 1860 and Section 206, 210, 214, 229 and 267 of Bharatiya Nyaya Sanhita, 2023 509
Annexure 7.2 Text of the summon under section 70 of CGST Act, 2017 512
Annexure 7.3 Text of the Instruction No. 03/2022-23 (GST-Investigation) dated 17.08.2022 issued by GST-Investigation Wing, CBIC New Delhi 514
8 Access to business premises and Proper Officers 516
9 Detention, Seizure and Release of Goods and Conveyance in Transit 525
Annexure 9.1 Text of Rules 138B, 138C, 138D, 140, 141, 142, 144, 144A of Central Goods and Services Tax, 2017 (CGST Rules, 2017) 658
Annexure 9.2 Text of Circular No. 6/2022 dated 06.04.2022 issued by Kerala State Commissioner of GST, Government of Kerala (Clarification on detention of goods in the course of transportation on the ground of undervaluation) 663
Annexure 9.3 Text of Circular No. 10/2022 dated 10.11.2022 issued by Commissioner State GST Department, Kerala (Instruction related to detention, seizure and release of goods and conveyances U/s 129 of the SGST/CGST Act, 2017) 664
Annexure 9.4 Extracts of Circular No. 10/2019 dated 31.05.2019 issued by Government of Tamil Nadu (Protocol to be followed by Proper Officers in respect of the functions envisaged under section 129) 666
Annexure 9.5 Text of Circular No. IW1/3365394/2022 dated 10.01.2023 issued by Principal Secretary/Commissioner of Commercial Taxes, Government of Tamil Nadu (Clarification on power, roles and responsibilities of Roving Squad Officers) 670
10 Confiscation of Goods (Confiscation & Penalty in relation to Goods & Services) 678
11 Offences 719
Annexure 11.1 Text of Rules 162 and 163 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017) 746
Annexure 11.2 Forms GST CPD-01 and GST CPD-02 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017) 749
Annexure 11.3 Text of Section 320 of Code of Criminal Procedure, 1973 (CrPC, 1973) 751
Annexure 11.4 Text of Section 359 of the Bhartiya Nagarik Suraksha Sanhita, 2023 756
12 Fake Invoices and Tax Evasion (Including reported cases) 761
Annexure 12.1 Standard Operating Procedure (SOP) for utilising the fake invoice Issuers dataset by SGST authorities — reg 780
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 785
Annexure 12.3 Text of CBIC Circular No. 171/03/2022-GST dated 06.07.2022 in relation to transactions involving fake invoices 837
Annexure 12.4 Text of Rules 46, 46A, 47 and 48 of CGST Rules, 2017 840

Additional information

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Bharat

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