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If GST officers visit your business, stay calm, do not obstruct them, and first establish what kind of action they are taking. Ask to see the written authority, note the premises and scope it covers, contact your tax or legal adviser, and keep a contemporaneous record of what happens. An inspection, a search and seizure, an audit or access, and a summons or inquiry are not interchangeable; the authority and paperwork depend on the type of action.
First establish what kind of visit it is
Do not assume that every visit by a tax officer is a search. Under the central CGST Act, 2017, section 67 treats inspection and search or seizure as distinct powers. Audit or access and a summons or inquiry are separate kinds of processes; the materials cited here do not set out their detailed requirements, so ask the officers to identify the action and legal provision they are relying on.
| Type of action | What the cited material establishes | What to clarify and record |
|---|---|---|
| Inspection under section 67(1) | CBIC’s GST FAQ describes inspection as distinct from search and says written authorization is required, issued by an officer of at least Joint Commissioner rank. Section 67(1) concerns specified circumstances involving possible tax evasion. (CGST Act, 2017, section 67; CBIC GST FAQ) | Ask to see the written authorization and note who issued it, the premises it covers, the officers acting under it, and its stated scope. |
| Search and seizure under section 67(2) | Section 67(2) separately addresses a search and seizure where there are reasons to believe that goods liable to confiscation, or relevant documents, books or things, are secreted in a place. It provides for written authorization of another officer or action by the proper officer. (CGST Act, 2017, section 67) | Ask to see the authority and identify the place and items within its stated scope. Keep copies of the records made about seized items. |
| Audit or access | These are separate from section 67 inspection and search. Detailed authority, procedure and paperwork are not stated in the cited materials. | Ask which provision applies and what records or access are being requested. Do not treat the visit as a section 67 search unless the officers identify it as one. |
| Summons or inquiry | This is distinct from a search of premises. Detailed requirements and paperwork are not stated in the cited materials. | Ask what the document requires, who is expected to respond, and the relevant deadline or appearance details, then contact your adviser. |
The table summarizes the central CGST framework reflected in the cited sources; it is not a complete statement of every state GST procedure or later amendment.
What to do while officers are at the premises
- Identify the officers and the action. Note their names, designations, department, identification details where available, and arrival time. Ask them to state whether they are conducting an inspection, search and seizure, or another process.
- Ask to see the written authority. For a section 67 inspection, CBIC’s GST FAQ says written authorization by an officer of Joint Commissioner rank or above is required. For a search, the FAQ says proper and valid legal authority is required. Record the issuing authority, date, premises named, officers covered, and stated purpose or scope. Ask for a copy where one is available.
- Contact the responsible adviser. Notify the person responsible for tax, finance or legal matters and seek prompt advice from a qualified Indian tax professional. Keep the interaction calm and cooperative; do not hide, destroy, alter or move records or obstruct lawful action.
- Keep a live chronology. Record times, officers present, employees or other witnesses present, rooms or records accessed, questions asked, documents copied, and items taken or sealed. Make entries as events happen, rather than relying on memory afterward.
- Ask for the documents issued or prepared. Rule 139 of the CGST Rules names FORM GST INS-01 for authorization to conduct inspection, search or seizure, and FORM GST INS-02 for an order of seizure. Request the applicable copies and record what you receive. CBIC’s GST FAQ says the owner or person in charge of searched premises should receive a copy of the panchnama or mahazar and its annexure under acknowledgement.
- Check the record before acknowledging it. Read any inventory, panchnama, statement or acknowledgement carefully. If a detail is inaccurate or incomplete, explain the specific issue and ask that it be recorded accurately. Ask for copies of documents you sign or that are prepared in connection with the visit.
A panchnama or mahazar is a record of the search proceedings and items or events noted during them. CBIC’s Instruction No. 01/2020-21, dated 2 February 2021, emphasized that search procedures and accurate panchnama and statement records matter; it described reports of procedures apparently not being followed as capable of weakening scrutiny in court. That does not establish an automatic remedy for any particular business or visit.
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What section 67 says about seized items and records
Section 67 covers seizure of goods and of documents, books or things relevant to proceedings. It also provides for a restriction order for goods that are not seized, and limits retention of seized documents, books or things to the period necessary for their examination or proceedings.
If documents, books or things are seized, section 67 provides for the person from whose custody they were taken to receive copies or extracts in the presence of an authorized officer. The stated exception is where the officer considers that providing those copies or extracts could prejudice the investigation. Ask how to request copies and record any explanation if access is deferred; the provision does not guarantee immediate copies in every case.
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Compare your own log with the inventory or seizure paperwork. Note the description, quantity or identifying details of each item, its condition, where it was found, and whether it was taken, sealed or left at the premises subject to a restriction. If a device or record is involved, note what was accessed or copied and any receipt or order provided.
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Be careful with statements and payment requests
Do not sign a statement you have not read or do not understand. Ask for time to review it, seek your adviser’s help where possible, and request that any correction or disagreement be recorded accurately. Keep a copy. Do not guess at answers; distinguish what you know directly from what you would need to check in the records.
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CBIC Instruction No. 01/2022-23, dated 25 May 2022, addresses tax deposits during search, inspection or investigation. It notes allegations that force or coercion had been used to obtain DRC-03 deposits and states: “Such voluntary payments are initiated only by the taxpayer by logging into the GST portal using its login id and password.” The instruction discusses voluntary payments under the law and statutory references as they stood when it was issued; check current law with a qualified adviser before relying on those references.
This guidance does not mean every payment request is invalid or that a business should refuse all payment. If an amount is disputed or you feel pressured to pay during a visit, contact your tax adviser promptly before initiating a DRC-03 payment. Keep the payment record and any related communications.
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After the officers leave
- Store the written authorization, panchnama or mahazar and annexures, seizure order, inventory, receipts, statements, and your chronology together in a secure location.
- Make a dated note of any missing copy, unresolved discrepancy, deferred access to seized records, or item left under restriction. Share it with your adviser promptly.
- Preserve relevant business records and communications. Do not alter or delete material that may relate to the matter.
- Follow up through the channel and within the time stated in any notice, order or summons. Ask your adviser to check the applicable deadlines and response requirements.
Scope and legal currency
This article uses the central CGST Act, 2017, and the CBIC guidance identified above as its baseline. The Rules source cited for rule 139 is dated 30 December 2017, and CBIC’s payment instruction is dated 25 May 2022. Rules, forms, statutory references and state GST procedures may change; have a qualified Indian tax professional check the current central and relevant State GST law against the facts of your case. This is general information, not case-specific legal advice.
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