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If GST officers visit your business, stay calm, identify the officers, ask to see the written authority for the action they say they are taking, and keep a contemporaneous record of what happens. Do not obstruct a lawful process, but do not rush into signing a statement or making a disputed payment without understanding it and getting prompt professional advice.
First identify what kind of visit this is
An officer’s visit is not automatically a search. Under the central CGST Act, 2017, inspection and search/seizure are separate powers with different statutory grounds. An audit, access to records, summons or inquiry is also not necessarily a search; ask the officers to state the nature and scope of the action and the authority they are relying on.
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| Type of action | What the central CGST materials establish | What to clarify at the premises |
|---|---|---|
| Inspection | Section 67(1) concerns inspection of relevant business or other places where the specified circumstances exist. The proper officer, not below Joint Commissioner rank, may authorize an officer in writing. CBIC’s GST FAQ describes inspection as distinct from the more intrusive search power. | Ask to see the written authorization and note the premises, stated purpose, officers covered and scope. |
| Search and seizure | Section 67(2) separately concerns search and seizure where the statutory grounds relating to goods liable to confiscation or relevant documents, books or things are believed to be secreted in a place. It provides for written authorization of an officer or action by the proper officer. | Ask to see the authority, identify the place and scope it covers, and request copies of the search and seizure records. |
| Audit, access, summons or inquiry | These are distinct from the section 67 inspection and search powers. The materials cited here do not establish the detailed authority or procedure for each of these actions. | Ask which action is being taken, what legal authority applies, and what records or people are within its scope. |
These distinctions describe the central CGST framework. The applicable State GST law, current amendments and the facts of a particular visit can matter.
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- Identify the officers. Record their names, designations, department, identification details if available, arrival time and the names of people present. Ask who is leading the operation.
- Request the written authority. Note who issued it, the date, the premises it covers and the action authorized. Under Rule 139 of the CGST Rules, FORM GST INS-01 is identified as the authorization for inspection, search or seizure. Ask for the applicable document and a copy; verify that the form and rule remain current.
- Clarify the scope. Ask what premises, records, goods or devices are covered and what action is being conducted. Keep the discussion factual and do not physically interfere with officers carrying out a lawful process.
- Contact your responsible adviser. Notify the person who handles the business’s tax or legal matters. If possible, have an authorized representative present to help maintain the record and obtain documents.
- Keep a live chronology. Record times, people present, questions asked, areas or systems accessed, documents copied and items taken. Make the notes as events happen rather than relying on memory afterward.
Keep the search and seizure paperwork
Ask for a copy of the panchnama (also called a mahazar) and its annexures, and keep them with your chronology. CBIC’s GST FAQ says the owner or person in charge of searched premises should receive a copy under acknowledgement. Request a copy of any seizure order as well: Rule 139 identifies FORM GST INS-02 for an order of seizure.
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- Check that the record describes the premises and the items or records involved as accurately as possible.
- Record what was taken, where it was found, who received or handled it, and whether copies, inventories or acknowledgements were provided.
- Ask for a written record of items that are not seized but are subject to a restriction order, if applicable.
- Keep copies of documents the business provides and note when and to whom they were given.
Section 67 addresses access to copies or extracts of seized documents, books or things in the presence of an authorized officer, subject to an exception where providing access could prejudice the investigation. It also provides that such material is retained only as long as necessary for examination or proceedings. Ask how to request copies or extracts and keep a record of the response; do not assume immediate access is guaranteed if the officer states that the exception applies.
Handle questions, statements and payment requests carefully
Listen carefully and answer truthfully. Before signing a statement or other record, read it in full, check that it accurately reflects what you said, and ask for corrections if it does not. Do not sign a document you do not understand; ask for an explanation and a copy, and contact your tax or legal adviser promptly. If you disagree with a description or entry, ask that the disagreement be recorded accurately rather than altering or withholding official papers.
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CBIC Instruction No. 01/2022-23, dated 25 May 2022, addresses allegations of coercion to obtain deposits during search, inspection or investigation. It states that voluntary payments are initiated by the taxpayer through the GST portal using the taxpayer’s login. If a payment is requested and you dispute the liability or feel pressured, pause to obtain professional advice and document what was requested. The instruction does not mean that every payment request is invalid, nor should a business obstruct a lawful process. The instruction refers to statutory provisions as cited in 2022; check the current law before relying on those section references.
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After the officers leave
- Secure the authority, panchnama, annexures, seizure order, acknowledgements and your chronology in one place.
- Make a list of material taken, copied or made inaccessible and identify any immediate operational impact.
- Ask your qualified Indian tax professional to review the records and advise on deadlines, responses, access to seized material and next steps based on the specific facts.
- Check the current central Act and Rules, along with relevant State GST law and instructions. The central CGST framework alone does not establish every state-level procedure.
CBIC’s Instruction No. 01/2020-21, dated 2 February 2021, tells officers to follow established search procedures and accurate panchnama and statement recording. It notes reported instances of procedural lapses and their potential to weaken judicial scrutiny; it does not guarantee a particular remedy or outcome in an individual case. This article is general information, not case-specific legal advice.
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