GST Inspection, Search & Seizure | Including Summons, Arrest & Bail, Fake Invoices & Tax Evasion, Offences & Penalties

Bharat's GST Inspection, Search & Seizure is a comprehensive and practice-oriented guide covering the legal framework governing GST inspection, search, seizure, summons, arrest, bail, fake invoices, tax evasion, offences, and penalties under the GST law. Authored by CA (Dr.) Sanjiv Agarwal and CA (Dr.) Neha Somani, this 3rd Edition (2026) provides updated analysis for tax professionals, advocates, chartered accountants, GST practitioners, departmental officers, businesses, and students.

Chapter 1 GST in India — An Overview

Chapter 2 Search, Seizure and Summons: Legal Framework

Chapter 3 Legal Terminology and Principles of Interpretation
Annexure 3.1 Text of Circular No. 1/1/2017, dated 26.06.2017
Annexure 3.2 Text of Circular No. 3/3/2017-GST, dated 05.07.2017
Annexure 3.3 Text of Circular No. 31/05/2018-GST, dated 09.02.2018
Annexure 3.4 Text of Circular No. 157/13/2021-GST, dated 20.07.2021
Annexure 3.5 Text of Circular No. 169/01/2022-GST, dated 12.03.2022
Annexure 3.6 Text of Instruction No. 02/2021-22 (GST-Investigation), dated 22.09.2021

Chapter 4 Inspection, Search & Seizure
Annexure 4.1 Text of Rules 139, 140 and 141 of the Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Annexure 4.2 Text of Forms GST INS-01, GST INS-02, GST INS-03, GST INS-04 and GST INS-05 of the Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Annexure 4.3(A) Text of Sections 47, 51, 94, 99, 100, 101, 103, 165 and 166 of the Code of Criminal Procedure, 1973
Annexure 4.3(B) Text of Sections 44, 49, 97, 102, 103, 104, 108, 185 and 186 of the Bharatiya Nagarik Suraksha Sanhita, 2023
Annexure 4.4 Text of F. No. GST/INV/DGOV Reference/20-21, dated 02.02.2021
Annexure 4.5 Text of Notification No. 27/2018-Central Tax, dated 13.06.2018
Annexure 4.6 Text of Letter No. CBEC/20/43/01/2017-GST(PT), dated 05.10.2018 (Jurisdiction for Intelligence-based Enforcement Action)
Annexure 4.7 Text of Notification No. 02/2022-Central Tax, dated 11.03.2022
Annexure 4.8 Text of CBIC Instruction No. 01/2022-23 (GST-Investigation), dated 25.05.2022
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
Annexure 4.10 Text of Instruction No. 01/2023-24-GST (Inv.), dated 30.03.2024

Chapter 5 Inspection of Goods in Movement
Annexure 5.1 Text of Circular No. 3/3/2017-GST, dated 05.07.2017
Annexure 5.2 Text of Circular No. 41/15/2018-GST, dated 13.04.2018
Annexure 5.3 Text of Circular No. 47/21/2018-GST, dated 08.06.2018
Annexure 5.4 Text of Circular No. 49/23/2018-GST, dated 21.06.2018
Annexure 5.5 Text of Circular No. 64/38/2018-GST, dated 14.09.2018
Annexure 5.6 Text of Circular No. 122/41/2019-GST, dated 05.11.2019
Annexure 5.7 Text of Rules 138, 138A, 138B, 138C, 138D, 138E, 138F and 140 of the CGST Rules, 2017

Chapter 6 Arrest & Bail
Annexure 6.1A Text of Instruction No. 02/2022-23 (GST-Investigation), dated 17.08.2022
Annexure 6.1B Text of Instruction No. 01/2025-GST, dated 13.10.2025 (Amendment to Guidelines dated 17.08.2022)
Annexure 6.2 Text of Instruction No. 04/2022-23 (GST-Investigation), dated 01.09.2022
Annexure 6.3 Text of CBIC Instruction No. 30/2025, dated 13.10.2025 (Issuance of Lookout Circulars)

Chapter 7 Summon Proceedings
Annexure 7.1 Text of Sections 172, 175, 179, 193 and 228 of the Indian Penal Code, 1860 and Sections 206, 210, 214, 229 and 267 of the Bharatiya Nyaya Sanhita, 2023
Annexure 7.2 Text of Sample Summons under Section 70 of the CGST Act, 2017
Annexure 7.3 Text of Instruction No. 03/2022-23 (GST-Investigation), dated 17.08.2022 issued by GST Investigation Wing, CBIC, New Delhi – Guidelines for Issuance of Summons under Section 70 of the CGST Act, 2017
Annexure 7.4 Text of Press Release ID 2095881, dated 24.01.2025 – CBIC Cautions on Fraudulent Practices in Summons
Annexure 7.5 Text of Circular No. 03/2025, dated 20.06.2025 issued by the Directorate of Enforcement, Government of India – Directive for Issuance of Summons to Legal Practitioners/Advocates/Lawyers

Chapter 8 Access to Business Premises and Proper Officers

Chapter 9 Detention, Seizure and Release of Goods and Conveyance in Transit
Annexure 9.1 Text of Rules 138B, 138C, 138D, 140, 141, 142, 144 and 144A of the CGST Rules, 2017
Annexure 9.2 Text of Circular No. 6/2022, dated 06.04.2022 issued by the Kerala State Commissioner of GST (Clarification on Detention of Goods During Transportation on the Ground of Undervaluation)
Annexure 9.3 Text of Circular No. 10/2022, dated 10.11.2022 issued by the Commissioner, State GST Department, Kerala (Instructions relating to Detention, Seizure and Release of Goods and Conveyances under Section 129 of the SGST/CGST Act, 2017)
Annexure 9.4 Extracts of Circular No. 10/2019, dated 31.05.2019 issued by the Government of Tamil Nadu (Protocol to be Followed by Proper Officers under Section 129)
Annexure 9.5 Text of Circular No. IW1/3365394/2022, dated 10.01.2023 issued by the Principal Secretary/Commissioner of Commercial Taxes, Government of Tamil Nadu (Clarification on Powers, Roles and Responsibilities of Roving Squad Officers)

Chapter 10 Confiscation of Goods (Confiscation & Penalty in Relation to Goods & Services)

Chapter 11 Offences
Annexure 11.1 Text of Rules 162 and 163 of the CGST Rules, 2017
Annexure 11.2 Forms GST CPD-01 and GST CPD-02 of the CGST Rules, 2017
Annexure 11.3 Text of Section 320 of the Code of Criminal Procedure, 1973
Annexure 11.4 Text of Section 359 of the Bharatiya Nagarik Suraksha Sanhita, 2023

Chapter 12 Fake Invoices and Tax Evasion (Including Reported Cases)
Annexure 12.1 Standard Operating Procedure (SOP) for Utilising the Fake Invoice Issuers Dataset by SGST Authorities
Annexure 12.2 Text of Press Releases/Media Reports relating to GST Frauds, Fake or Bogus Invoices and Input Tax Credit Scams
Annexure 12.3 Text of CBIC Circular No. 171/03/2022-GST, dated 06.07.2022 relating to Transactions Involving Fake Invoices
Annexure 12.4 Text of Rules 46, 46A, 47 and 48 of the CGST Rules, 2017
Annexure 12.5 Text of Forms GSTR-1, GSTR-1A and GST-INV-01

Appendix 1 Abbreviations Used in the Book

Appendix 2 Meaning of Important Legal Maxims