ICAI : Handbook on Inspection, Search, Seizure and Arrest under GST (July 2025)

GST & Indirect Taxes Committee published the second edition in July 2025 of the Handbook on Inspection, Search, Seizure and Arrest under GST.

Content

1. Introduction
2. Inspection, Search and Seizure (Section 67)
3. Confiscation under Section 130
4. Interception of Consignment in Transit (Section 68 and 129)
5. Arrest (Section 69)
6. Summons (Section 70)
7. Access to Business Premises (Section 71)
8. Illustrative Formats of Various Letters
9. Instructions Referred – CBIC
10. Legislative Provisions