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GST officers do not have one unlimited “raid” power. The Central Goods and Services Tax (CGST) Act separates inspection, search and seizure, transit checks, arrest, summons, and audit access. Each power has its own legal trigger, authorisation and limits.
For section 67 operations, a proper officer not below the rank of Joint Commissioner must have the statutory “reasons to believe.” Another central tax officer may conduct the inspection or search only under written authorisation. The exact answer in a live matter also depends on the current central and applicable State GST law, the written order, the location and the facts.
The quickest way to identify what officers can do
Ask which statutory power is being used. The same visit may look like a raid to a business owner, but an inspection under section 67(1), a search and seizure under section 67(2), a vehicle check under section 68, or an audit-access visit under section 71 has a different legal basis.
| Power | Provision | Trigger | Typical scope |
|---|---|---|---|
| Inspection | Section 67(1) | Reasons to believe that specified tax-evasion circumstances exist | Specified business places, including certain transporter, warehouse, godown or similar locations |
| Search and seizure | Section 67(2) | Reasons to believe that confiscable goods or relevant documents, books or things are secreted in a place | Search of the identified place; physical seizure or a statutory restraint where removal is impracticable |
| Goods-in-movement verification | Section 68 | A covered conveyance is intercepted | Prescribed documents or devices and inspection of goods in transit |
| Audit, scrutiny or verification access | Section 71 | Authorised access for the listed verification purposes | Registered-person premises, records and computer material within that power |
The table is a classification aid, not a substitute for reading the authorization and current law. Section 69 arrest and section 70 summons are separate powers; a search does not automatically authorize either.
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What an inspection under section 67(1) covers
Under section 67(1), a proper officer not below Joint Commissioner rank may, when the statutory threshold is met, authorize another central tax officer in writing to inspect relevant places of business. The provision is tied to specified suspected conduct rather than a general right to enter any business at will.
Statutory circumstances for inspection
The listed circumstances include suspected suppression of taxable supplies or stock, excess input tax credit, another contravention intended to evade tax, or suspected untaxed goods or accounting practices likely to cause evasion. The section also addresses a transporter’s, warehouse operator’s, godown operator’s or other place where goods are stored or handled when those circumstances are suspected.
“Reasons to believe” is the statutory threshold. It is not a magic phrase that automatically proves an operation lawful; whether the requirement was met can depend on the material, authorization and facts. The officer conducting the operation is ordinarily a subordinate officer acting under the written authorization of the proper officer.
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What a section 67(2) search and seizure permits
A search may follow an inspection or begin independently. The proper officer must have 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 proper officer may search and seize personally or authorize another central tax officer in writing.
Opening doors, almirahs and electronic devices
Section 67(2) allows the authorized officer to seal or break open a door or a receptacle, including an almirah or electronic device, when access is denied and the relevant goods, accounts, registers or documents are suspected to be concealed. This is a conditional statutory power connected to the authorized search; it is not permission to examine every device or account without a relevant ground.
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Physical seizure versus a restraint order
If taking goods away is not practicable, the proper officer or authorized officer may serve an order on the owner or custodian prohibiting removal, transfer or other dealing with the goods without prior permission. A restraint order is different from physical custody: the goods remain where they are, but the person cannot deal with them contrary to the order.
What “seized” does not mean
Section 67 does not create a blanket power to take every item encountered. The statutory connection is to confiscable goods or records and things useful or relevant to proceedings, and the later retention, return and release rules apply to those items.
Can officers seal your premises or take your phone?
The Act expressly addresses sealing or breaking open a door or receptacle, including an electronic device, in the denied-access situation described in section 67(2). That wording should not be simplified into “officers can freely seal a business” or “officers can copy everything on a phone.” The authority, reasons to believe, place, material sought and the circumstances of access all matter.
A phone, computer, server, storage drive or other device may contain records relevant to proceedings, but its treatment should be tied to the authorized search and the statutory purpose. Keep a written record of which device or record was taken, who received it, any inventory supplied and the contact details stated in the paperwork. Do not obstruct the operation or alter potential evidence; raise scope or access concerns through the authorization, receipts and professional advice.
Rights relating to seized books, records and documents
Copying or extracting documents
A person from whose custody documents are seized may make copies or extracts in the presence of an authorized officer at the indicated place and time. The exception is important: the proper officer may refuse access if the officer considers that copying or extracting may prejudice the investigation.
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Retention and return
Documents, books and things should be kept only as long as necessary for examination, inquiry or proceedings. Items not relied on for issuing the notice must be returned within 30 days after the notice is issued. The 30-day limit comes from section 67(3) of the CGST Act, as amended; it is not a general promise that every seized item will be back 30 days after the search.
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Where accounts, registers or documents are produced before officers under section 67(11), the officer must record reasons in writing for taking them and give a receipt. Retention is tied to proceedings or prosecution. Keep the receipt with a contemporaneous list of what was handed over.
What happens to seized goods
Provisional release
Seized goods may be released provisionally on the prescribed bond and security, or on payment of the applicable tax, interest and penalty, as the case may be. The precise form, amount and conditions depend on the applicable rules and the order in the individual matter.
The six-month notice deadline
If no notice concerning seized goods is given within six months, the goods must be returned. For sufficient cause, the proper officer may extend that period by a further period of up to six months. The statutory clock and any written extension should be tracked separately for each seizure.
Perishable, hazardous or depreciating goods
The Government may prescribe disposal of specified goods that are perishable, hazardous, rapidly depreciating or difficult to store. Where goods fall within a prescribed disposal category, an inventory is required. A business should preserve the inventory, photographs or other records supplied during the operation and obtain advice promptly if disposal is proposed.
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Do you have to pay tax during a GST search?
A search does not itself create a new tax liability, and the existence of a search does not by itself establish that tax was evaded. Liability, assessment, payment, interest and penalty follow the Act and the relevant proceedings.
CBIC’s official index lists Instruction 01/2022-23 (GST-Investigation), dated 25 May 2022, titled “Deposit of tax during the course of search, inspection or investigation.” The index confirms the instruction’s title and date, but the index alone is not enough to state every operative direction about deposits, voluntariness, adjustment or refunds. Read the underlying instruction and the written documents in the case before treating a payment request as legally required.
Keep copies of any challan, payment reference, statement, receipt, undertaking or letter. Do not describe a deposit as an admission unless the document actually says that and qualified advice confirms the consequence. The 2022 instruction is listed by both the CBIC Circulars/Orders index and the GST Council CGST Instructions index.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Inspection, search, seizure and related powers are not interchangeable
Section 68: goods in movement
An officer intercepting a covered conveyance may require prescribed documents or devices for verification and may require inspection of the goods. This is a transit-inspection power. It is not the same authority as a section 67 search of a premises.
Section 69: arrest
Arrest is a separate power governed by the Commissioner’s reasons to believe and the specified offences in section 132. A search does not automatically authorize arrest.
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Section 70: summons
Section 70 separately authorizes summons for attendance, evidence or documents in an inquiry. A summons should not be treated as a seizure order, and a seizure should not be described as a summons procedure.
Section 71: access to business premises
Section 71 gives authorized officers access to a registered person’s business premises for audit, scrutiny, verification and checks, including access to records and computer material. It is textually distinct from section 67 search and seizure.
Section 67(10): criminal-procedure cross-reference
Section 67(10) applies Code of Criminal Procedure search-and-seizure provisions “so far as may be,” with a statutory modification substituting the Commissioner for the Magistrate in the identified provision. That cross-reference alone does not resolve every procedural or constitutional question; current authorities and the facts may be decisive.
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Before handing over records
- Identify the legal power named in the authorization or notice: section 67 inspection, section 67 search and seizure, section 68 transit verification or another provision.
- Record the officers’ names, designations, department and arrival time without obstructing their work.
- Preserve relevant accounting data and devices in their existing state. Do not delete, move or alter records.
During the operation
- Request or note the written authorization, the place covered and the material described in it.
- Maintain a running list of documents, devices, goods and account books taken or restrained.
- Ask for copies, extracts or a receipt through the statutory process. Note any stated reason if copying is refused as potentially prejudicial to the investigation.
- For goods left in place under restraint, preserve the order and ensure staff do not remove, transfer or deal with them without the required permission.
After officers leave
- Secure the authorization, inventory, seizure memo, receipts, statements, restraint orders and payment records in one file.
- Calendar the notice and return periods, including the six-month seized-goods deadline and any written extension.
- Obtain qualified tax-law advice promptly, especially if goods are perishable, a device contains privileged or business-critical material, or arrest or prosecution is threatened.
How to evaluate whether the paperwork matches the operation
Compare the authority used, the legal trigger, the rank of the authorizing officer, the written authorization, the location, and the categories of goods or records within scope. Then check whether the outcome was a physical seizure or only a restraint, whether a receipt and inventory were provided, and which notice or return timeline applies.
Do not use a single checklist that treats all GST visits alike. A transporter’s document check, a registered-person audit, a section 67 inspection and a section 67(2) search answer different legal questions.
Central and State GST limitations
India’s State GST laws are substantially parallel to the CGST framework, but every state-specific amendment, delegation and procedural variation is not established here. For an active matter, check the applicable Central and State law, current rules and forms, and the exact written authorization or order. The government-published CGST Act and Rules Bare Law compilation (November 2025) reproduces the relevant sections, while the CBIC GST Act portal section 67 page provides the official section text. Verify that the version you rely on is current for the matter’s date.
Official search-operation guidance
The CBIC Circulars/Orders index lists Instruction 01/2020-21, dated 2 February 2021, titled “Instructions/Guidelines regarding procedures to be followed during Search Operation,” and Instruction 01/2022-23 (GST-Investigation), dated 25 May 2022, titled “Deposit of tax during the course of search, inspection or investigation.” The index establishes the titles and dates; detailed advice should be based on the full instruction, the current Act and Rules, and the facts rather than on an index entry alone.
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