Ch 30 - Powers of GST Officers | GST Saral by CA Dhruv Aggarwal PDF Download

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CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 30 - Powers of GST Offi cers 
 
 
 
 
 
CHAPTER 30 
 
Powers of GST Officers 
 
30.1 Powers to enable  officers to implement law 
 
Various powers are given to GST Officers, so that GST law can be implemented properly and there should 
not be tax evasion. 
Unfortunately, the powers are often misused. It is ri ghtly said that power corrupts and absolute power corrupts 
absolutely. 
30.1-1 Power of inspection 
 
CGST/SGST/UTGST  officer, not below the rank of Joint Commissioner can authorize in writing any other 
officer  of CGST/SGST/UTGST  to inspect  any places  of business  of the taxable  person or the persons 
engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any 
other place. 
He can do so when has reasons to believe that - (a) a taxable person has suppressed any transaction relating 
to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess 
of his entitlement under the Act or has indulged in contravention of any of the provisions of this Act or rules 
made thereunder to evade tax under this Act; or (b) any person engaged in the business of transporting goods 
or an owner or operator of a warehouse  or a godown or any other place is keeping goods which have 
escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax 
payable under this Act - section 67(1) of CGST Act. 
30.2 Search and seizure of goods, documents, books or things 
 
Where the CGST/SGST/UTGST  officer, not below the rank of Joint Commissioner,  either pursuant to an 
inspection carried  out under section 67(1) or otherwise,  has reasons to believe  that any goods liable to 
confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any 
proceedings under this Act, are secreted in any place, he may authorize in writing any other 
CGST/SGST/UTGST officer to search and seize or may himself search and seize such goods, documents or 
books or things - section 67(2) of CGST Act. 
Where it is not practicable to seize any such goods, the proper officer, or any officer authorized by him, may 
serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise 
deal with the goods except with the previous permission of such officer 
The goods, documents or books or things so seized shall be retained by such officer only for so long as may 
be necessary for their examination and for any inquiry or proceeding under this Act - second proviso to 
section 67(2) of CGST Act. 
The documents, books or thi ngs which have not been relied upon for the issue of notice under this Act shall be 
returned to such person within 30 days of issue of said notice - section 67(3) of CGST Act. 
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about:blank 1/4 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 30 - Powers of GST Offi cers 
 
 
 
 
 
CHAPTER 30 
 
Powers of GST Officers 
 
30.1 Powers to enable  officers to implement law 
 
Various powers are given to GST Officers, so that GST law can be implemented properly and there should 
not be tax evasion. 
Unfortunately, the powers are often misused. It is ri ghtly said that power corrupts and absolute power corrupts 
absolutely. 
30.1-1 Power of inspection 
 
CGST/SGST/UTGST  officer, not below the rank of Joint Commissioner can authorize in writing any other 
officer  of CGST/SGST/UTGST  to inspect  any places  of business  of the taxable  person or the persons 
engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any 
other place. 
He can do so when has reasons to believe that - (a) a taxable person has suppressed any transaction relating 
to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess 
of his entitlement under the Act or has indulged in contravention of any of the provisions of this Act or rules 
made thereunder to evade tax under this Act; or (b) any person engaged in the business of transporting goods 
or an owner or operator of a warehouse  or a godown or any other place is keeping goods which have 
escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax 
payable under this Act - section 67(1) of CGST Act. 
30.2 Search and seizure of goods, documents, books or things 
 
Where the CGST/SGST/UTGST  officer, not below the rank of Joint Commissioner,  either pursuant to an 
inspection carried  out under section 67(1) or otherwise,  has reasons to believe  that any goods liable to 
confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any 
proceedings under this Act, are secreted in any place, he may authorize in writing any other 
CGST/SGST/UTGST officer to search and seize or may himself search and seize such goods, documents or 
books or things - section 67(2) of CGST Act. 
Where it is not practicable to seize any such goods, the proper officer, or any officer authorized by him, may 
serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise 
deal with the goods except with the previous permission of such officer 
The goods, documents or books or things so seized shall be retained by such officer only for so long as may 
be necessary for their examination and for any inquiry or proceeding under this Act - second proviso to 
section 67(2) of CGST Act. 
The documents, books or thi ngs which have not been relied upon for the issue of notice under this Act shall be 
returned to such person within 30 days of issue of said notice - section 67(3) of CGST Act. 
about:blank 2/4 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Power to seal  or break  open  door,  box, almirah  during  seizure  operations  - The officer authorised 
under section 67(2) shall have the power to seal or break open the door of any premises or to break open any 
almirah, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to 
be concealed, where access to such premises, almirah, box or receptacle is denied - section 67(4) of CGST 
Act. 
Person  entitled to make copies or take extracts - The person from whose custody any documents are 
seized under section 67(2) shall be entitled to make copies thereof or take extracts therefrom in the presence 
of an officer of CGST/SGST/UTGST,  except where making such copies or taking such extracts may, in the 
opinion of the proper officer, prejudicia ly affect the i nvestigation. - section 67(5) of CGST Act. 
Provisional  release  of seized goods - Good seized under section 67(2) shall be released on provisional 
basis on execution of bond and furnishing of security or on payment of tax, interest and penalty - section 67(6) 
of CGST Act. 
Return  of goods if notice not  issued within  six months,  which  can  be extended  upto 6 months  - 
Where any goods are seized under section 67(2) and no notice in respect thereof is given within six months of 
the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: 
The aforesaid period of sixty days may, on sufficient cause being shown, be extended by the proper officer for 
a further period not exceeding six months- section 67(7) of CGST Act. 
Immediate  sale  of perishable  or hazardous goods - The Central or a State Government  may, having 
regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the 
passage of time, constraints of storage space for the goods or any other relevant considerations,by notification, 
specify the goods or class of goods which sha l, as soon as may be after its seizure under section 67(2), be 
disposed of by the proper officer in such manner as may be prescribed- section 67(8) of CGST Act. 
Where such perishable or hazardous goods have been seized by a proper officer under section 67(2), he shall 
prepare an i nventory of such goods in the manner as may be prescribed in this behalf - section 67(9) of CGST 
Act. 
Provisions  of CrPC  applicable  to seizure - The provisions of the Code of Criminal Procedure, 1973, 
relating to search and seizure, sha l, so far as may be, apply to search and seizure under this section subject to 
the modification  that section 165(5)  of the said  Code  shall have  effect as if for the word  "Magistrate", 
wherever it occurs, the word 'Commissioner' were substituted- section 67(10) of CGST Act. 
Seizure of accounts,  registers or documents produced before proper officer - Where the proper officer 
has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, 
for reasons to be recorded in writi ng, seize the accounts, registers or documents of such person produced 
before him and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in 
connection with any proceedings under this Act or the rules made thereunder for prosecution - section 67(11) 
of CGST Act. 
30.2-1 Purchase of goods or services from business  premises to check tax invoice 
 
The Commissioner or an officer authorised by him may cause purchase of any goods or services or both by 
any person authorised by him from the business premises of any taxable person, to check the issue of tax 
i nvoices or Bills of supply by such taxable person, and on return of goods so purchased by such officer, 
such taxable person or any person in charge of the business premises shall refund the amount so paid 
towards the goods after cance ling any tax invoice or Bill of supply issued earlier - section 67(12) of CGST 
Act. 
30.3 Transit checks - Inspection of goods in movement 
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CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 30 - Powers of GST Offi cers 
 
 
 
 
 
CHAPTER 30 
 
Powers of GST Officers 
 
30.1 Powers to enable  officers to implement law 
 
Various powers are given to GST Officers, so that GST law can be implemented properly and there should 
not be tax evasion. 
Unfortunately, the powers are often misused. It is ri ghtly said that power corrupts and absolute power corrupts 
absolutely. 
30.1-1 Power of inspection 
 
CGST/SGST/UTGST  officer, not below the rank of Joint Commissioner can authorize in writing any other 
officer  of CGST/SGST/UTGST  to inspect  any places  of business  of the taxable  person or the persons 
engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any 
other place. 
He can do so when has reasons to believe that - (a) a taxable person has suppressed any transaction relating 
to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess 
of his entitlement under the Act or has indulged in contravention of any of the provisions of this Act or rules 
made thereunder to evade tax under this Act; or (b) any person engaged in the business of transporting goods 
or an owner or operator of a warehouse  or a godown or any other place is keeping goods which have 
escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax 
payable under this Act - section 67(1) of CGST Act. 
30.2 Search and seizure of goods, documents, books or things 
 
Where the CGST/SGST/UTGST  officer, not below the rank of Joint Commissioner,  either pursuant to an 
inspection carried  out under section 67(1) or otherwise,  has reasons to believe  that any goods liable to 
confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any 
proceedings under this Act, are secreted in any place, he may authorize in writing any other 
CGST/SGST/UTGST officer to search and seize or may himself search and seize such goods, documents or 
books or things - section 67(2) of CGST Act. 
Where it is not practicable to seize any such goods, the proper officer, or any officer authorized by him, may 
serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise 
deal with the goods except with the previous permission of such officer 
The goods, documents or books or things so seized shall be retained by such officer only for so long as may 
be necessary for their examination and for any inquiry or proceeding under this Act - second proviso to 
section 67(2) of CGST Act. 
The documents, books or thi ngs which have not been relied upon for the issue of notice under this Act shall be 
returned to such person within 30 days of issue of said notice - section 67(3) of CGST Act. 
about:blank 2/4 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Power to seal  or break  open  door,  box, almirah  during  seizure  operations  - The officer authorised 
under section 67(2) shall have the power to seal or break open the door of any premises or to break open any 
almirah, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to 
be concealed, where access to such premises, almirah, box or receptacle is denied - section 67(4) of CGST 
Act. 
Person  entitled to make copies or take extracts - The person from whose custody any documents are 
seized under section 67(2) shall be entitled to make copies thereof or take extracts therefrom in the presence 
of an officer of CGST/SGST/UTGST,  except where making such copies or taking such extracts may, in the 
opinion of the proper officer, prejudicia ly affect the i nvestigation. - section 67(5) of CGST Act. 
Provisional  release  of seized goods - Good seized under section 67(2) shall be released on provisional 
basis on execution of bond and furnishing of security or on payment of tax, interest and penalty - section 67(6) 
of CGST Act. 
Return  of goods if notice not  issued within  six months,  which  can  be extended  upto 6 months  - 
Where any goods are seized under section 67(2) and no notice in respect thereof is given within six months of 
the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: 
The aforesaid period of sixty days may, on sufficient cause being shown, be extended by the proper officer for 
a further period not exceeding six months- section 67(7) of CGST Act. 
Immediate  sale  of perishable  or hazardous goods - The Central or a State Government  may, having 
regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the 
passage of time, constraints of storage space for the goods or any other relevant considerations,by notification, 
specify the goods or class of goods which sha l, as soon as may be after its seizure under section 67(2), be 
disposed of by the proper officer in such manner as may be prescribed- section 67(8) of CGST Act. 
Where such perishable or hazardous goods have been seized by a proper officer under section 67(2), he shall 
prepare an i nventory of such goods in the manner as may be prescribed in this behalf - section 67(9) of CGST 
Act. 
Provisions  of CrPC  applicable  to seizure - The provisions of the Code of Criminal Procedure, 1973, 
relating to search and seizure, sha l, so far as may be, apply to search and seizure under this section subject to 
the modification  that section 165(5)  of the said  Code  shall have  effect as if for the word  "Magistrate", 
wherever it occurs, the word 'Commissioner' were substituted- section 67(10) of CGST Act. 
Seizure of accounts,  registers or documents produced before proper officer - Where the proper officer 
has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, 
for reasons to be recorded in writi ng, seize the accounts, registers or documents of such person produced 
before him and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in 
connection with any proceedings under this Act or the rules made thereunder for prosecution - section 67(11) 
of CGST Act. 
30.2-1 Purchase of goods or services from business  premises to check tax invoice 
 
The Commissioner or an officer authorised by him may cause purchase of any goods or services or both by 
any person authorised by him from the business premises of any taxable person, to check the issue of tax 
i nvoices or Bills of supply by such taxable person, and on return of goods so purchased by such officer, 
such taxable person or any person in charge of the business premises shall refund the amount so paid 
towards the goods after cance ling any tax invoice or Bill of supply issued earlier - section 67(12) of CGST 
Act. 
30.3 Transit checks - Inspection of goods in movement 
about:blank 3/4 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
The  Central  or  a  State  Government  may  require  the  person  in charge  of a  conveyance  carrying  any 
consignment of goods of value exceeding such amount as may be specified, to carry with him such documents 
as may be prescribed in this behalf - section 68(1) of CGST Act. 
The details of documents required under section 68(1) shall be validated in prescribed manner - section 68(2) 
of CGST Act. 
 
Where any conveyance referred to in section 68(1) is intercepted by the proper officer at any place, he may 
require the person in charge of the said conveyance to produce such documents and devices for verification 
and the said person shall be liable to produce the documents and devices and also a low inspection of goods- 
section 68(3) of CGST Act. 
30.4 Power to arrest 
 
If the Commissioner has reason to believe that any person has committed an offence specified under section 
132(1) clauses (a) to (d) which is punishable under section 132(1) or 132(2) clauses (i) or ( i), he may, by 
order, authorise any officer of central tax to arrest such person -section 69(1) of CGST Act. 
Where a person is arrested under section 132(1) for an offence specified under section 132(5) of CGST Act, 
[cognizable and non-bailable offences], the officer authorised to arrest the person shall inform such person of 
the grounds of arrest and produce him before a magistrate within twenty four hours - section 69(2) of CGST 
Act. 
Subject  to provisions  of CrPC,  where  a person is arrested  for an offence  under section 132(4)  [Non- 
cognizable and bailable offences], he shall be admitted to bail or in default of bail, forwarded to the custody of 
Magistrate - - section 69(3)(a) of CGST Act. 
In the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant Commissioner 
, sha l, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be 
subject to the same provisions as an officer-in-charge of a police station - section 69(3)(b) of CGST Act. 
30.5 Power to summon persons to give evidence  and produce documents 
 
The proper officer under the Act shall have power to summon any person whose attendance he considers 
necessary either to give evidence or to produce a document or any other thing in any inquiry in the same 
manner as prescribed in the case of civil court under the provisions of Code of Civil Procedure- section 70(1) 
of CGST Act. 
Enquiry  is judicial  proceeding  - Every such inquiry under section 70(1) shall be deemed to be a "judicial 
proceeding" within the meaning of section 193 and section 228 of the Indian Penal Code, 1860- section 70(2) 
of CGST Act. 
30.6 Access to business  premises for inspection and audit 
 
Any officer under this Act, authorized by the proper officer not below rank of Joint Commissioner, shall have 
access to any place of business of a registered person to inspect books of account, documents, computers, 
computer programs, computer software (whether insta led in a computer or otherwise) and such other things 
as he may require and which may be available at such place, for the purposes of carrying out any audit, 
scrutiny, verification and checks as may be necessary to safeguard the interest of revenue section 71(1) of 
CGST Act. 
30.6-1 Submission of records for audit  and scrutiny 
 
Every person in charge of premises referred to in section 71(1) sha l, on demand, make available to the officer 
authorized  under section 71(1) or the audit party deputed by the proper officer or a cost accountant or 
chartered  accountant  nominated  under  section  66  -(i)  such  records  as  prepared  or  maintained  by the 
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about:blank 1/4 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 30 - Powers of GST Offi cers 
 
 
 
 
 
CHAPTER 30 
 
Powers of GST Officers 
 
30.1 Powers to enable  officers to implement law 
 
Various powers are given to GST Officers, so that GST law can be implemented properly and there should 
not be tax evasion. 
Unfortunately, the powers are often misused. It is ri ghtly said that power corrupts and absolute power corrupts 
absolutely. 
30.1-1 Power of inspection 
 
CGST/SGST/UTGST  officer, not below the rank of Joint Commissioner can authorize in writing any other 
officer  of CGST/SGST/UTGST  to inspect  any places  of business  of the taxable  person or the persons 
engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any 
other place. 
He can do so when has reasons to believe that - (a) a taxable person has suppressed any transaction relating 
to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess 
of his entitlement under the Act or has indulged in contravention of any of the provisions of this Act or rules 
made thereunder to evade tax under this Act; or (b) any person engaged in the business of transporting goods 
or an owner or operator of a warehouse  or a godown or any other place is keeping goods which have 
escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax 
payable under this Act - section 67(1) of CGST Act. 
30.2 Search and seizure of goods, documents, books or things 
 
Where the CGST/SGST/UTGST  officer, not below the rank of Joint Commissioner,  either pursuant to an 
inspection carried  out under section 67(1) or otherwise,  has reasons to believe  that any goods liable to 
confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any 
proceedings under this Act, are secreted in any place, he may authorize in writing any other 
CGST/SGST/UTGST officer to search and seize or may himself search and seize such goods, documents or 
books or things - section 67(2) of CGST Act. 
Where it is not practicable to seize any such goods, the proper officer, or any officer authorized by him, may 
serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise 
deal with the goods except with the previous permission of such officer 
The goods, documents or books or things so seized shall be retained by such officer only for so long as may 
be necessary for their examination and for any inquiry or proceeding under this Act - second proviso to 
section 67(2) of CGST Act. 
The documents, books or thi ngs which have not been relied upon for the issue of notice under this Act shall be 
returned to such person within 30 days of issue of said notice - section 67(3) of CGST Act. 
about:blank 2/4 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Power to seal  or break  open  door,  box, almirah  during  seizure  operations  - The officer authorised 
under section 67(2) shall have the power to seal or break open the door of any premises or to break open any 
almirah, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to 
be concealed, where access to such premises, almirah, box or receptacle is denied - section 67(4) of CGST 
Act. 
Person  entitled to make copies or take extracts - The person from whose custody any documents are 
seized under section 67(2) shall be entitled to make copies thereof or take extracts therefrom in the presence 
of an officer of CGST/SGST/UTGST,  except where making such copies or taking such extracts may, in the 
opinion of the proper officer, prejudicia ly affect the i nvestigation. - section 67(5) of CGST Act. 
Provisional  release  of seized goods - Good seized under section 67(2) shall be released on provisional 
basis on execution of bond and furnishing of security or on payment of tax, interest and penalty - section 67(6) 
of CGST Act. 
Return  of goods if notice not  issued within  six months,  which  can  be extended  upto 6 months  - 
Where any goods are seized under section 67(2) and no notice in respect thereof is given within six months of 
the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: 
The aforesaid period of sixty days may, on sufficient cause being shown, be extended by the proper officer for 
a further period not exceeding six months- section 67(7) of CGST Act. 
Immediate  sale  of perishable  or hazardous goods - The Central or a State Government  may, having 
regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the 
passage of time, constraints of storage space for the goods or any other relevant considerations,by notification, 
specify the goods or class of goods which sha l, as soon as may be after its seizure under section 67(2), be 
disposed of by the proper officer in such manner as may be prescribed- section 67(8) of CGST Act. 
Where such perishable or hazardous goods have been seized by a proper officer under section 67(2), he shall 
prepare an i nventory of such goods in the manner as may be prescribed in this behalf - section 67(9) of CGST 
Act. 
Provisions  of CrPC  applicable  to seizure - The provisions of the Code of Criminal Procedure, 1973, 
relating to search and seizure, sha l, so far as may be, apply to search and seizure under this section subject to 
the modification  that section 165(5)  of the said  Code  shall have  effect as if for the word  "Magistrate", 
wherever it occurs, the word 'Commissioner' were substituted- section 67(10) of CGST Act. 
Seizure of accounts,  registers or documents produced before proper officer - Where the proper officer 
has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, 
for reasons to be recorded in writi ng, seize the accounts, registers or documents of such person produced 
before him and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in 
connection with any proceedings under this Act or the rules made thereunder for prosecution - section 67(11) 
of CGST Act. 
30.2-1 Purchase of goods or services from business  premises to check tax invoice 
 
The Commissioner or an officer authorised by him may cause purchase of any goods or services or both by 
any person authorised by him from the business premises of any taxable person, to check the issue of tax 
i nvoices or Bills of supply by such taxable person, and on return of goods so purchased by such officer, 
such taxable person or any person in charge of the business premises shall refund the amount so paid 
towards the goods after cance ling any tax invoice or Bill of supply issued earlier - section 67(12) of CGST 
Act. 
30.3 Transit checks - Inspection of goods in movement 
about:blank 3/4 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
The  Central  or  a  State  Government  may  require  the  person  in charge  of a  conveyance  carrying  any 
consignment of goods of value exceeding such amount as may be specified, to carry with him such documents 
as may be prescribed in this behalf - section 68(1) of CGST Act. 
The details of documents required under section 68(1) shall be validated in prescribed manner - section 68(2) 
of CGST Act. 
 
Where any conveyance referred to in section 68(1) is intercepted by the proper officer at any place, he may 
require the person in charge of the said conveyance to produce such documents and devices for verification 
and the said person shall be liable to produce the documents and devices and also a low inspection of goods- 
section 68(3) of CGST Act. 
30.4 Power to arrest 
 
If the Commissioner has reason to believe that any person has committed an offence specified under section 
132(1) clauses (a) to (d) which is punishable under section 132(1) or 132(2) clauses (i) or ( i), he may, by 
order, authorise any officer of central tax to arrest such person -section 69(1) of CGST Act. 
Where a person is arrested under section 132(1) for an offence specified under section 132(5) of CGST Act, 
[cognizable and non-bailable offences], the officer authorised to arrest the person shall inform such person of 
the grounds of arrest and produce him before a magistrate within twenty four hours - section 69(2) of CGST 
Act. 
Subject  to provisions  of CrPC,  where  a person is arrested  for an offence  under section 132(4)  [Non- 
cognizable and bailable offences], he shall be admitted to bail or in default of bail, forwarded to the custody of 
Magistrate - - section 69(3)(a) of CGST Act. 
In the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant Commissioner 
, sha l, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be 
subject to the same provisions as an officer-in-charge of a police station - section 69(3)(b) of CGST Act. 
30.5 Power to summon persons to give evidence  and produce documents 
 
The proper officer under the Act shall have power to summon any person whose attendance he considers 
necessary either to give evidence or to produce a document or any other thing in any inquiry in the same 
manner as prescribed in the case of civil court under the provisions of Code of Civil Procedure- section 70(1) 
of CGST Act. 
Enquiry  is judicial  proceeding  - Every such inquiry under section 70(1) shall be deemed to be a "judicial 
proceeding" within the meaning of section 193 and section 228 of the Indian Penal Code, 1860- section 70(2) 
of CGST Act. 
30.6 Access to business  premises for inspection and audit 
 
Any officer under this Act, authorized by the proper officer not below rank of Joint Commissioner, shall have 
access to any place of business of a registered person to inspect books of account, documents, computers, 
computer programs, computer software (whether insta led in a computer or otherwise) and such other things 
as he may require and which may be available at such place, for the purposes of carrying out any audit, 
scrutiny, verification and checks as may be necessary to safeguard the interest of revenue section 71(1) of 
CGST Act. 
30.6-1 Submission of records for audit  and scrutiny 
 
Every person in charge of premises referred to in section 71(1) sha l, on demand, make available to the officer 
authorized  under section 71(1) or the audit party deputed by the proper officer or a cost accountant or 
chartered  accountant  nominated  under  section  66  -(i)  such  records  as  prepared  or  maintained  by the 
about:blank 4/4 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
registered taxable person and declared to the proper officer in such manner as may be prescribed ( i) trial 
balance or its equivalent ( i) Statements of annual financial accounts, duly audited, wherever required (iv) cost 
audit report, if any, under section 148 of the Companies Act, 2013 (v) the income-tax audit report, if any, 
under section 44AB of the Income-tax Act (vi) any other relevant record. 
The records should be submitted for the scrutiny of the officer or audit party or the chartered accountant or 
cost accountant within a reasonable time, not exceeding fifteen working days from the day when such demand 
is made, or such further period as may be a lowed by the said officer or the audit party or the chartered 
accountant or cost accountant - section 71(2) of CGST Act. 
30.7 Officers required to assist proper officers 
 
A l officers of Police, Railways, Customs and those officers engaged in co lection of land revenue, including 
vi lage officers, officers of State Tax and Union Territory shall assist the proper officers in the execution of this 
Act - section 72(1) of CGST Act. 
The Central/State Government may, by notification, empower and require any other class of officers to assist 
the proper officers in the implementation of this Act when ca led upon to do so by the Commissioner - section 
72(2) of CGST Act.