FORM GST INS-03 - Order of prohibition
Physical seizure of identified goods is not practicable, so the officer prohibits dealing without prior permission.
Responsible actor: The proper or authorised officer serves the owner/custodian. Provision: Section 67(2), first proviso; rule 139(4).
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. Later portal requirements and distinct statutory conditions are identified in the guidance.
Worked facts and completed entries
This separate 1 September 2026 search branch concerns twenty bulky sealed demonstration crates secured to warehouse racks. Safe removal would require specialised lifting equipment unavailable that day. The officer records the practical reason and prohibits dealing; these are not the ten goods already inventoried in the INS-02 example.
Search and person
| Search date/time | 1 September 2026 / 11:00 |
|---|---|
| Premises | Aster Warehouse, 15 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Owner | Aster Learning Supplies Private Limited (fictional) |
| GSTIN | 29AABCA0000A1ZT |
| Authorised officer | S. Aruna, Superintendent, Bengaluru (fictional; unsigned) |
Witnesses and execution
| Witness 1 | Arun Sen, 16 Learning Park, Bengaluru 560001 (fictional; unsigned) |
|---|---|
| Witness 2 | Leela Das, 18 Learning Park, Bengaluru 560001 (fictional; unsigned) |
| Witness/officer signatures | Not executed; no seal or approval reproduced |
Grounds and selected prohibition
The search record identifies the twenty tagged crates as goods believed liable to confiscation. Immediate physical seizure is impracticable because the crates are rack-secured and require specialist lifting equipment. Under section 67(2) and rule 139(4), the owner/custodian shall not remove, part with or otherwise deal with the listed goods without the officer’s previous permission.
Goods covered by prohibition
| Sr No | Description | Quantity/units | Make/mark/model | Remarks |
|---|---|---|---|---|
| 1 | Rack-secured demonstration equipment crates | 20 crates | ASTER-DEMO / tags P01-P20 | Removal requires specialist lifting; secured in Bay B |
Service and execution
| To / custodian | Meera Rao for Aster Learning Supplies Private Limited (fictional); 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
|---|---|
| Place/date | Bengaluru / 1 September 2026 |
| Officer | S. Aruna, Superintendent, Bengaluru (fictional; unsigned) |
| Signature/seal | Not executed |
How this form moves the matter forward
- Identify why physical seizure is impracticable and distinguish the goods from any already seized inventory.
- Serve the prohibition on the owner or custodian and preserve the tagged quantity/location record.
- Obtain the officer’s prior permission before any movement or dealing; seek formal variation/release when appropriate.
Evidence supporting these entries
- Competent authorisation and recorded grounds
- Tags P01-P20, photographs and warehouse rack plan
- Service acknowledgement and any later permission
Period and legal consequences
A prohibition is not a sale, confiscation or title-transfer order. Do not substitute this form for an INS-02 seizure inventory when goods have actually been seized.
Primary source and exact locator
Official notified form source: PDF pages 409-410; printed pages 403-404.
CGST Act and government-hosted Act and Rules compilation - Section 67(2), first proviso; rule 139(4). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper or authorised officer serves the owner/custodian. Physical seizure of identified goods is not practicable, so the officer prohibits dealing without prior permission.
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?
Competent authorisation and recorded grounds; Tags P01-P20, photographs and warehouse rack plan; Service acknowledgement and any later permission.