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Under India’s CGST Act, inspection, search, seizure and arrest are separate enforcement powers—not interchangeable steps. Inspection allows access to specified premises; search and seizure address goods or records believed to be concealed; arrest is tied to specified offences and punishment conditions. Each has its own statutory trigger and authorisation requirements, so identify the power actually invoked rather than assuming one automatically leads to another.
How the four powers differ
| Power | Main subject | Broad statutory trigger | What it enables |
|---|---|---|---|
| Inspection CGST Act, section 67(1) |
Specified business premises, including premises of certain taxable persons, transporters and warehouse or godown operators | A proper officer not below Joint Commissioner rank has reasons to believe that specified evasion-related facts exist and issues written authorisation | Access to inspect relevant premises |
| Search and seizure Section 67(2) |
A place where relevant goods, documents, books or things are believed to be concealed | A proper officer not below Joint Commissioner rank has reasons to believe that goods liable to confiscation or material relevant to proceedings are secreted there | Search and seizure, or in specified circumstances, restraint on dealing with goods |
| Arrest Section 69, read with section 132 |
A person | The Commissioner has reasons to believe the person committed a specified section 132 offence meeting the statutory punishment conditions and authorises arrest by order | Arrest subject to the procedure applicable to the offence category and other applicable law |
| Transit inspection Section 68 |
Goods in movement and related conveyance documents or devices | Interception under the statutory scheme | Require documents or devices and inspect the goods |
| Summons Section 70 |
A person’s attendance, evidence or documents | A proper officer considers attendance or production necessary for an inquiry | Summon a person to attend, give evidence or produce material |
| Business-premises access Section 71 |
Books, records, computers and related material at business premises | Authorisation by a proper officer not below Joint Commissioner rank for audit, scrutiny, verification or checks | Access for the specified revenue-protection purposes |
The table describes the broad statutory framework in the Central Goods and Services Tax Act, 2017. State and Union Territory GST counterparts may also be relevant, depending on the matter.
When officers may inspect premises
Section 67(1) applies when a proper officer not below Joint Commissioner rank has “reasons to believe” that a taxable person suppressed a supply transaction or stock, claimed excess input tax credit, or contravened the Act or rules to evade tax. It also addresses certain transporters and warehouse or godown operators where goods may have escaped tax or records or goods are kept in a way likely to cause evasion.
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Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteThe officer may issue written authorisation for another central tax officer to inspect the relevant place. The CBIC’s GST FAQ describes inspection as a “softer provision than search” that enables access to business premises. The FAQ is explanatory; the Act and applicable rules govern the legal authority.
What search and seizure add
Section 67(2) is a separate power. It applies when a proper officer not below Joint Commissioner rank has reasons to believe that goods liable to confiscation, or documents, books or things useful or relevant to proceedings under the Act, are secreted in a place. The officer may search and seize personally or authorise another central tax officer in writing.
If goods cannot practicably be seized, the Act allows an order restraining the owner or custodian from moving or otherwise dealing with them without permission. A search is therefore not simply another name for inspection: it has a different statutory trigger and can lead to taking or controlling goods or records.
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What happens to seized material
- Documents and records: Seized documents are to be kept only as long as necessary for examination or proceedings. Documents not relied on for a notice are to be returned within 30 days of the notice being issued.
- Copies or extracts: A person whose documents are seized may make copies or extracts in the presence of an authorised officer, unless doing so may prejudice the investigation.
- Goods: The Act provides for provisional release against a bond and security, or on payment of applicable amounts.
- Notice deadline: If no notice is given within six months after goods are seized, the goods are to be returned. The Commissioner may extend that period by up to a further six months.
The CGST Rules identify GST INS-01 as the authorisation form for inspection, search and seizure, and GST INS-02 as the seizure order form. Confirm the operative rule text and forms before relying on a particular form or procedure.
When arrest may be authorised
Section 69 concerns a person, not access to premises or possession of goods. The Commissioner may, by order, authorise a central tax officer to arrest a person where the Commissioner has reasons to believe the person committed one of the specified section 132 offences and the applicable punishment conditions are met. An inspection or search by itself does not establish that those conditions are met or mean that arrest automatically follows.
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Arrest procedure depends on the offence category. For an arrest relating to the specified section 132(5) offence category, section 69 requires the authorised officer to inform the person of the grounds of arrest and produce them before a Magistrate within 24 hours. The Act also provides for bail treatment by offence category, subject to applicable criminal procedure law. These requirements should not be generalised to every GST offence.
How to identify which power is being used
If officers arrive or contact the business, focus on the authority and scope stated in the documents. These questions help distinguish one power from another without assuming that the labels alone settle the legal position:
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- Which provision is cited—section 67, 68, 69, 70 or 71?
- Who issued the authorisation or order, and what officer rank does the relevant provision require?
- What place, person, goods or records does the document cover?
- Does it describe access for inspection, a search, seizure or restraint over goods, a summons, or an arrest?
- What receipt, inventory, notice, copy or release process applies to anything produced, taken or restrained?
Keep a record of documents received and material produced or taken, including any receipt or inventory provided. Do not obstruct officers or assume that a particular remedy applies without reviewing the documents and facts. For an active search, seizure or arrest, consult a qualified GST lawyer or tax professional promptly.
Check the applicable law and guidance
The primary central-law source is the CBIC-hosted Central Goods and Services Tax Act, 2017, particularly sections 67–71. CBIC also publishes a GST FAQ on inspection, search, seizure and arrest, and its circular index lists guidance on arrest and bail, search operations, summons and related investigation matters. Administrative guidance can help explain procedure, but it does not replace the statute or later binding legal developments.
The CBIC-hosted Act text consulted for this explanation does not state a consolidated amendment cut-off date. As of 4 October 2026, confirm the operative central and relevant State or Union Territory provisions, amendments, notifications, rules, circulars and judgments before relying on a procedure in a live matter.
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