Chapter - XVII of CGST Rules, 2017
INSPECTION, SEARCH AND SEIZURE
RULE 139. Inspection, search and seizure (corresponding section 67)
(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 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, inter alia,
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.