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GST Inspection, Search & Seizure
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| Book Details | |
| Title | GST Inspection, Search & Seizure Including Summons, Arrest & Bail, Fake Invoices & Tax Evasion, Offences & Penalties |
| ISBN | 978-81-6944-911-3 |
| Edition | 3rd edn., 2026 |
| Pages | 1056 |
| Authors | CA. (Dr.) SANJIV AGARWAL CA. NEHA SOMANI |
| Publisher | Bharat Publishers |
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Description
Discover the authoritative “GST Inspection, Search & Seizure Including Summons, Arrest & Bail, Fake Invoices & Tax Evasion, Offences & Penalties” (3rd edn., 2026) authored by CA. (Dr.) SANJIV AGARWAL and CA. NEHA SOMANI, spanning 1056 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 25% 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 | 29 |
| Annexure 3.1 Text of Circular No. 1/1/2017, dated 26.06.2017 | 174 | |
| Annexure 3.2 Text of Circular No. 3/3/2017-GST, dated 05.07.2017 | 175 | |
| Annexure 3.3 Text of Circular No. 31/05/2018-GST, dated 09.02.2018 | 178 | |
| Annexure 3.4 Text of Circular No. 157/13/2021-GST, dated 20.07.2021 | 181 | |
| Annexure 3.5 Text of Circular No. 169/01/2022-GST, dated 12.03.2022 | 184 | |
| Annexure 3.6 Text of Instruction No. 02/2021-22 [GST-Investigation], dated 22.09.2021 | 186 | |
| 4 | Inspection, Search & Seizure | 189 |
| Annexure 4.1 Text of Rules 139, 140 and 141 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017) | 294 | |
| 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) | 296 | |
| 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 |
301 | |
| (B) Text of Sections 44, 49, 97, 102, 103, 104, 108, 185 and 186 of Bharatiya Nagarik Suraksha Sanhita, 2023 | 305 | |
| Annexure 4.4 Text of F. No. GST/INV/DGOV Reference/20-21 dated 02.02.2021 | 309 | |
| Annexure 4.5 Text of Notification No. 27/2018-Central Tax dated 13.06.2018 | 312 | |
| Annexure 4.6 Text of letter No. CBEC/20/43/01/2017-GST(PT) dated 05.10.2018 | 313 | |
| Annexure 4.7 Text of Notification No. 02/2022-Central Tax dated 11.03.2022 | 314 | |
| Annexure 4.8 Text of CBIC Instruction No. 01/2022-23 (GST-Investigation) dated 25.05.2022 | 315 | |
| 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 | 317 | |
| Annexure 4.10 Text of Instruction No. 01/2023-24-GST (Inv.) dated 30.03.2024 | 322 | |
| 5 | Inspection of Goods in Movement | 326 |
| Annexure 5.1 Text of Circular No. 3/3/2017-GST dated 05.07.2017 | 366 | |
| Annexure 5.2 Text of Circular No. 41/15/2018-GST dated 13.04.2018 | 369 | |
| Annexure 5.3 Text of Circular No. 47/21/2018-GST dated 08.06.2018 | 392 | |
| Annexure 5.4 Text of Circular No. 49/23/2018-GST dated 21.06.2018 | 395 | |
| Annexure 5.5 Text of Circular No. 64/38/2018-GST dated 14.09.2018 | 397 | |
| Annexure 5.6 Text of Circular No. 122/41/2019-GST dated 05.11.2019 | 399 | |
| Annexure 5.7 Text of Rules 138, 138A, 138B, 138C, 138D, 138E, 138F and 140 of CGST Rules, 2017 | 401 | |
| 6 | Arrest & Bail | 414 |
| 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 |
525 | |
| Text of Instruction No. 01/2025-GST dated 13.10.2025 – Amendment in Guidelines dated 17.08.2022 | 530 | |
| Text of Instruction No. 04/2022-23 (GST-Investigation) dated 01.09.2022 | 531 | |
| Text of CBIC– Issuance of lookout Circulars Instruction No. 30/2025 dated 13.10.2025 | 539 | |
| 7 | Summon Proceedings | 541 |
| 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 | 584 | |
| Annexure 7.2 Text of the summon under section 70 of CGST Act, 2017 | 587 | |
| 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 | 589 | |
| Text of Press Release ID 2095881 dated 24.01.2025 – CBIC cautions on fraudulent practices in summons | 591 | |
| Text of Circular No. 03/2025 dated 20.06.2025 issued by Directorate of Enforcement, Government of India – Directive for issuance of summons to legal practitioners/advocates/lawyers | 592 | |
| 8 | Access to business premises and Proper Officers | 594 |
| 9 | Detention, Seizure and Release of Goods and Conveyance in Transit | 605 |
| Annexure 9.1 Text of Rules 138B, 138C, 138D, 140, 141, 142, 144, 144A of Central Goods and Services Tax, 2017 (CGST Rules, 2017) | 758 | |
| 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) | 765 | |
| 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) | 766 | |
| 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) | 768 | |
| 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) | 772 | |
| 10 | Confiscation of Goods (Confiscation & Penalty in relation to Goods & Services) | 780 |
| 11 | Offences | 828 |
| Annexure 11.1 Text of Rules 162 and 163 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017) | 856 | |
| Annexure 11.2 Forms GST CPD-01 and GST CPD-02 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017) | 859 | |
| Annexure 11.3 Text of Section 320 of Code of Criminal Procedure, 1973 (CrPC, 1973) | 861 | |
| Annexure 11.4 Text of Section 359 of the Bhartiya Nagarik Suraksha Sanhita, 2023 | 866 | |
| 12 | Fake Invoices and Tax Evasion (Including reported cases) | 872 |
| Annexure 12.1 Standard Operating Procedure (SOP) for utilising the fake invoice Issuers dataset by SGST authorities — reg | 900 | |
| 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 | 902 | |
| Annexure 12.3 Text of CBIC Circular No. 171/03/2022-GST dated 06.07.2022 in relation to transactions involving fake invoices | 966 | |
| Annexure 12.4 Text of Rules 46, 46A, 47 and 48 of CGST Rules, 2017 | 969 | |
| Annexure 12.5 Text of Forms GSTR 1, GSTR 1A and GST-INV-01 | 974
|
Additional information
| Publisher | Bharat |
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