FORM GST INS-01 - Authorisation for inspection or search
The competent officer records reasons to believe that relevant documents or confiscable goods are secreted at specified premises.
Responsible actor: An officer not below Joint Commissioner rank authorises a subordinate officer. Provision: Section 67(2); rule 139(1).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
CGST Act/Rules checked 21 October 2026. Blank source extract: official 1 January 2022 Part B. Current rules cross-checked in ICAI April 2026 bare law, PDF pages 342–346. INS-01 uses the BNS substitution in notification 20/2024-Central Tax, paragraph 20, 8 October 2024.
Worked facts and completed entries
On 1 September 2026 the fictional Joint Commissioner selects the search branch under section 67(2), authorising S. Aruna to search the specified warehouse for a parallel cash-sales ledger and concealed goods. Neither the inspection branch nor an unlimited search of unrelated premises is selected.
Addressee and recorded basis
| To: name/designation | S. Aruna, Superintendent, Bengaluru (fictional; unsigned) |
|---|---|
| Person concerned | Aster Learning Supplies Private Limited (fictional) |
| GSTIN | 29AABCA0000A1ZT |
| Selected ground C | Parallel cash-sales records and goods believed liable to confiscation are secreted in the named warehouse; a documented intelligence record is assumed for this teaching scenario. |
| Premises to be searched | Aster Warehouse, 15 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Grounds A/B | Not selected in this search example |
Selected authorisation paragraph
In exercise of the powers under section 67(2), the fictional issuing officer authorises the named subordinate officer to search the above premises with necessary assistance and to seize and produce relevant goods, documents or things found there for further action under the Act and Rules. This unsigned teaching text authorises no real search.
Current penal-reference paragraph
Misleading the officers, tampering with evidence, refusing relevant answers, false statements or false evidence may attract the Act read with sections 214, 216, 227 and section 318(3) of the Bharatiya Nyaya Sanhita, 2023. These replace the IPC references in the historical 2022 source extract under notification 20/2024-Central Tax.
Issue and validity
| Issue day/month/year | 1 September 2026 |
|---|---|
| Validity | 1 day: 1 September 2026 only, in this assumed direction |
| Place | Bengaluru |
| Issuing authority | R. Iyer, Joint Commissioner, Bengaluru (fictional; unsigned) |
| Inspection/search officer 1 | S. Aruna, Superintendent, Bengaluru (fictional; unsigned) |
| Inspection/search officer 2 | Not appointed in this example |
| Signature/seal | Not executed |
How this form moves the matter forward
- Confirm that the actual authorising officer has the statutory rank and recorded reasons, and identify the precise premises and branch.
- The authorised officer follows the governing search safeguards and inventories any seizure in INS-02; physical-impracticability cases use INS-03.
- Keep the authentic authorisation, service/search record and inventory together; this model confers no power.
Evidence supporting these entries
- Recorded reasons and competent authorisation in a real matter
- Exact address and scope of the premises
- Search inventory, witness and custody records
Additional primary authority: Notification 20/2024-Central Tax, 8 October 2024, paragraph 20, PDF page 9: INS-01 BNS substitution.
Period and legal consequences
INS-01 is an officer authorisation, not an application filed by a taxpayer. Search under section 67(2) and inspection under section 67(1) have distinct predicates. The preserved blank extract is historical; the completed current-law model uses the amended BNS paragraph.
Primary source and exact locator
Official notified form source: PDF pages 405-406; printed pages 399-400.
CGST Act and government-hosted Act and Rules compilation - Section 67(2); rule 139(1). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
An officer not below Joint Commissioner rank authorises a subordinate officer. The competent officer records reasons to believe that relevant documents or confiscable goods are secreted at specified premises.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Recorded reasons and competent authorisation in a real matter; Exact address and scope of the premises; Search inventory, witness and custody records.