Section 72 - Officers to assist proper officers

Practical example

A professional first identifies whether the facts trigger section 72, fixes the relevant period, checks the mapped subordinate instruments and preserves evidence before filing or advising.

Professional alert

Each agency must still act within its own legal authority.

CGST Rules - rule by rule The rule text layer is paired with a current amendment/control note. Forms and portal labels may change; use the latest official utility. Rule 138 RULE TEXT / CONSOLIDATED BASE LAYER 138. Information to be furnished prior to commencement of movement of goods andgeneration of e-way bill.-

(1) Every registered person who causes movement of goods ofconsignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an e- commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment: Provided also that where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation 1. - For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd October, 2018 as amended from time to time.301 Explanation 2.- For the purposes of this rule, the consignment value of goods shall bethevalue, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said 301 substituted vide Notf no. 74/2018-CT dt. 31.12.2018 for “Explanation 1.- For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 32/2017-Central Tax dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1158 (E) dated the 15th September, 2017 as amended from time to time.” consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GSTEWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways, the railways

shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by anunregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by roadunless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule(5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in Part A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in Part B of FORM GST EWB-01: Provided that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of the conveyance may not be updated in the e- way bill. (5A) The consignor or the recipient, who has furnished the information in Part A of FORMGST EWB-01, or the transporter, may assign the e-way bill number to another registered orenrolled transporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORMGST EWB-02 maybe generated by him on the said common portal prior to the movement ofgoods. (7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter- State supply, generate the e-way bill in FORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, andmay also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available. (9) Where an e- way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill: Provided that an e-way bill cannot be

cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sl. No. Distance Validity period (1) (2) (3) 1. Upto 200 km.302 One day in cases other than Over Dimensional Cargoor multimodal shipment in which at least one leg involves transport by ship303 2. For every 200 km.304 or part thereof One additional day in cases other thereafter than Over Dimensional Cargoor multimodal shipment in which at least one leg involves transport by ship305 3. Upto 20 km One day in case of Over Dimensional Cargoor multimodal shipment in which at least one leg involves transport by ship306 4. For every 20 km. or part thereof thereafter One additional day in case of Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship307: Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required. Provided also that the validity of the e-way bill may be extended within eight hours 302 Substituted vide Notf no.94/2020 - CT dt. 22.12.2020 w.e.f 01.01.2021 for “100 km.” 303 Inserted vide Notf no. 31/2019 - CT dt. 28.06.2019 304 Substituted vide Notf no.94/2020 - CT dt. 22.12.2020 w.e.f 01.01.2021for “100 km.” 305 Inserted vide Notf no. 31/2019 - CT dt. 28.06.2019 306 Inserted vide Notf no. 31/2019 - CT dt. 28.06.2019 307 Inserted vide Notf no. 31/2019 - CT dt. 28.06.2019 from the time of its expiry.308 Explanation 1.-For the purposes of this rule, the“relevantdate”shall mean the date on whichthe e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.

Explanation 2.- For the purposes of this rule, the expression “Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988). (11) The details of the e-way bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State or Union territory shall be valid in every State and Union territory. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non- motorised conveyance; (c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule

(14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory; (e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section 308 Inserted vide Notf no. 31/2019 - CT dt. 28.06.2019 (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act; (h) where the goods are being

transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal; (i) where the goods being transported are transit cargo from or to Nepal or Bhutan; (j) where the goods being transported are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated the 28th June, 2017 as amended from time to time and notification No. 26/2017- Central Tax

(Rate), dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E) dated the 21st September, 2017 as amended from time to time;

(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee; (l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail; (m) where empty cargo containers are being transported; and (n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. (o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.309 Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be madeavailable through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE (See rule 138 (14) S. No. Description of Goods (1) (2) 309 Inserted vide Notf no. 26/2018-CT dt.13.06.2018 Liquefied petroleum gas for supply to household and non 1. domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal 4. (Chapter 71) Jewellery, goldsmiths‘ and silversmiths‘ wares and other 5. articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Current e-way bill rule applies with notified exemptions, validity and generation controls. Post-2024 changes include enrolment/document-age controls brought into force through later notifications; always use active rule and portal advisory. Rule 138A RULE TEXT / CONSOLIDATED BASE LAYER 138A. Documents and devices to be carried by a person-in-charge of a conveyance.- (1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner: Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel: Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.310 (2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice.311 (3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-

populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the 310 Inserted vide Notf no. 39/2018-CT dt. 04.09.2018 311 Subsitituted vide Notf no.72/2020 - CT dt. 30.09.2020 for “A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.” conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply.” CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Person in charge carries invoice/bill/delivery challan and e-way bill or permitted electronic/RFID evidence; rail release requires production of prescribed document. Rule 138B RULE TEXT / CONSOLIDATED BASE LAYER 138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-State movement of goods. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e- way bill has been mapped with the said device. (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Empowered officer may intercept and verify documents/conveyance; physical verification is risk/ authorisation based. Rule 138C RULE TEXT / CONSOLIDATED BASE LAYER

138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.312 (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. 312 Inserted vide Notf no. 28/2018- CT dt. 19.06.2018 CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 EWB-03 Part A summary within 24 hours and Part B final report generally within three days, extendable as prescribed; repeat physical verification restricted unless new information. Rule 138D RULE TEXT / CONSOLIDATED BASE LAYER 138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Transporter may upload EWB-04 when a vehicle is intercepted and detained beyond thirty minutes. Rule 139 RULE TEXT / CONSOLIDATED BASE LAYER 139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance Inserted with effect from 11.01.2020 vide Notf no. 75/2019- CT dt.26.12.2019 Inserted vide Notf no.94/2020 - CT dt. 22.12.2020 Inserted vide Notf no. 33/2019-CT dt. 18.07.2019 Inserted vide Notf no. 33/2019-CT dt. 18.07.2019 Inserted vide Notf no.79/2020-CT dt. 15.10.2020 wef 20.03.2020. Inserted vide Notf no. 74/2018-CT dt. 31.12.2018. Made effective from 21.06.2019 vide Notf No. 22/2019-CT dt. 23.04.2019 Inserted vide Notf no. 14/2018- CT dt. 23.03.2018 wef 01.04.2018 with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods,

documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. (5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, interalia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 INS-01 authorisation; INS-02 seizure order; INS-03 prohibition where seizure impracticable; signed inventory and custody controls. Rule 140 RULE TEXT / CONSOLIDATED BASE LAYER 140. Bond and security for release of seized goods.-(1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.

Explanation.- For the purposes of the rules under the provisions of this Chapter, the ―applicable tax‖ shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). (2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Provisional release requires INS-04 bond for value and bank guarantee equal to applicable tax, interest and penalty; security may be encashed on non-production. Rule 141 RULE TEXT / CONSOLIDATED BASE LAYER 141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person,

whichever is lower, such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof of payment. (2) Where the taxable person fails to pay the amount referred to in sub-rule (1), the proper officer may dispose of such goods or things and the amount realised thereby shall be adjusted against the tax, interest, penalty or any other amount payable in respect of such goods or things. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Perishable/hazardous seized goods may be released on lower of market value or potential tax/interest/ penalty; otherwise disposal and adjustment follows.

Notifications, circulars and implementation controls Instrument Date/status Why it matters Notification 20/2024-Central Tax 8 October 2024 Updated INS-01 penal-law references and multiple investigation/demand forms. Notification 12/2024-Central Tax 10 July 2024 E-way bill amendments, with certain provisions brought into force separately. Notification 09/2025-Central Tax 2025 commencement notification Brought specified CGST Amendment Rules 2024 provisions into force; verify exact effective clause. Instruction 01/2022-23 GST- Investigation 25 May 2022 No recovery during search/inspection/investigation; voluntary payment safeguards. Instruction 02/2022-23 GST- Investigation 17 August 2022 Arrest and bail guidelines. Instruction 03/2022-23 GST- Investigation 17 August 2022 Summons guidelines and senior-management restraint. Circular 41/15/2018-GST and later instructions Movement verification Procedure for interception, inspection, detention reports and e-way documentation. Reading rule: A circular guides administration but cannot override the Act, Rules or Gazette. Always read the principal instrument with amendments and effective-date clauses.

CA / finance / professional case studies Case 1: Search authorisation Facts: Team shows INS-01 for a warehouse only. Question: Can it search an unrelated residence? Analysis: Authority and described premises/persons must be checked. Separate additional statutory basis is needed for another location. References: s.67; r.139 Case 2: Payment during search Facts: Taxpayer is asked to file DRC-03 at midnight. Question: Is it voluntary? Analysis: Record that no coercive recovery should occur during search; obtain advice, reconciliation and written voluntary basis before payment. References: Instruction 01/2022-23; r.142 Case 3: Summons to managing director Facts: All details are maintained by tax team. Question: Must the MD appear? Analysis: Summons must be obeyed unless modified; promptly seek permission for knowledgeable officer and explain why senior-management appearance is unnecessary. References: s.70; Instruction 03/2022-23

Case 4: Seized goods without notice Facts: Six months pass after seizure. Question: What remedy arises? Analysis: Goods generally must be returned if no notice is issued within six months, subject to valid extension. References: s.67(7) Case 5: Perishable stock Facts: Seized goods will spoil. Question: How can release occur? Analysis: Rule 141 allows release on payment of lower of market price or potential tax/interest/penalty; otherwise officer may dispose. References: r.141 Case 6: Vehicle held beyond 30 minutes Facts: Documents are complete but vehicle remains stopped. Question: What portal action is available? Analysis: Transporter may upload detention information in EWB-04 under rule 138D. References: r.138D Case 7: Statement correction Facts: Employee realises a factual error after summons statement. Question: What should be done? Analysis: Submit prompt written correction with supporting documents; do not wait for notice. References: s.70

Case 8: Arrest threshold dispute Facts: Alleged amount includes non-cognizable items. Question: What analysis is required? Analysis: Map each alleged offence and amount to section 132 classification and section 69 authorisation; seek bail/legal protection as applicable. References: ss.69,132

Finin2min Q&A 1. Who may authorise inspection/search? Proper officer not below Joint Commissioner with recorded reasons to believe under section 67. 2. Is inspection the same as search? No. Search/seizure requires the stronger statutory trigger and authorisation. 3. Can officers copy electronic data? Lawful access/seizure powers apply; preserve forensic integrity and obtain inventory/copies. 4. When must seized goods be returned? Generally if no notice within six months, subject to valid extension. 5. Can seized goods be released provisionally? Yes, under rule 140 bond and bank guarantee conditions. 6. What about perishable goods? Rule 141 permits expedited release/payment or disposal. 7. Can summons be ignored? No. Seek modification/adjournment lawfully and attend as directed. 8. May tax be forcibly collected during search? CBIC instruction says no recovery; genuine voluntary payment remains possible. 9. What if vehicle is detained over 30 minutes? Transporter may upload EWB-04. 10. Does arrest settle tax liability? No. Criminal process and tax adjudication are distinct. 11. Can police assist GST officers? Yes, under section 72 and rule 150/relevant powers where applicable. 12. What should be logged during search? Authorisation, officers, time, witnesses, inventory, statements, devices/images, payments and objections.

Official source register Source Control purpose India Code - Central Goods and Services Tax Act, 2017 https://www.indiacode.nic.in/handle/123456789/15689 Official consolidated Act and amendment/commencement history. CBIC Tax Information Portal - active GST Act and Rules https://taxinformation.cbic.gov.in/ Active provision text, forms and linked amendment history. GST Council - Central Tax notifications https://gstcouncil.gov.in/cgst-tax-notification Gazette amendment instruments and effective dates. GST Council - CGST circulars https://gstcouncil.gov.in/cgst-circulars Administrative clarifications and implementation guidance. GSTAT official portal https://www.gstat.gov.in/ Bench, notices, procedure rules, orders and current institutional status. GSTAT e-Filing portal https://efiling.gstat.gov.in/ Current appeal filing manuals, acknowledgements and Presidential orders. Professional use: Preserve the source PDF/HTML, Gazette date, portal ARN, working papers and management approval supporting every material GST position. © 2026 Finin2min. All rights reserved. Educational and professional reference only; not a substitute for transaction-specific legal or tax advice. Verify latest Gazette, applicable State law and judicial developments before reliance. Authors: CA Nikhil Gupta and Kajri Singh.

F2 Finin2min GST BARE ACT & RULES SERIES · CHAPTER XV Demands and Recovery Period-specific adjudication, penalty windows, natural justice, recovery modes, instalments, provisional attachment and waiver procedure. Legal cut-off 29 June 2026 Act as on 11 June 2026 GST26

Chapter control panel Statutory coverage Sections 73, 74, 74A, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84 Rule coverage Rules 142, 142A, 143, 144, 145, 146, 147, 148, 149, 150, 151, 152, 153, 154, 155, 156, 157, 158, 159, 161, 164 Legal source hierarchy Act → Rules → Gazette notifications → binding judicial law → circulars/advisories. State overlay Use corresponding SGST/UTGST law, State notifications and local jurisdiction controls. Editorial control: The complete official section text is reproduced from the India Code consolidation. Rule cards use the official consolidated base text plus a separately identified current operative control for amendments after the base compilation. The current Gazette/active-rule page prevails.

Senior finance & tax decision flow 1 Map financial year to section 73/74 or 74A ↓ 2 Reconcile notice grounds, period, tax, interest and penalty ↓ 3 Check limitation, minimum threshold and proper officer ↓ 4 Decide pre-notice/post-notice payment strategy ↓ 5 File issue-wise DRC-06 reply with evidence and hearing request ↓ 6 Review speaking order and DRC-07 liability posting ↓ 7 Evaluate appeal/pre-deposit before recovery starts ↓ 8 Use instalment, attachment objection and section 128A routes where legally available

Bare Act - paragraph by paragraph Read the statutory text first, then the practical interpretation, example and risk control.