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TMI BlogSGST Act- Power of inspection, search, and seizure – uniformity in the procedures to be followed in recovering documents – preparing inventory of seized documents - Guidelines issued-X X X X Extracts X X X X X X X X Extracts X X X X ..... avention of any of the provisions of the Act. The inspecting officer has power to verify the stock of goods in hand and call for the accounts, registers, other documents etc. of a taxpayer. When an elaborate search or inspections is planned, the persons to be included in the teams should be identified beforehand. The officer organizing the search and seizure operation should brief the search parties about the object of the search and other salient features of the operation proposed to be carried out. Such briefing is limited to the nature of business of the person whose premises is being searched, time of strike, information regarding computer systems and other information technology related equipments, secret chambers, underground cellars and hidden places, etc. In the oral briefing, the names of persons and premises intended to be searched should not be disclosed. The leader of the inspection team should ensure that his party reaches the premises to be searched exactly at the time decided in advance by the Investigation Unit organizing the inspection. In case the inspection party reaches the locality, in which the premises to be searched is situated, before the predetermined ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where tax evasion or fraud is suspected. The inspecting officers can seek police protection, if the situation so warrants. The inspection of accounts and other records serves the purpose of verifying whether the taxpayer is maintaining the books of accounts and other records as laid down in the Act and Rules. Failure to maintain accounts properly is an offence punishable under Section 122 of the Act. The officer who is authorized to inspect the business place shall put his signature on the first and last page of the recovered records and randomly in other pages affixing the seal also. Apart from the authorized officer, another officer/Assistant State Tax Officer shall also sign in all the pages signed by the authorized officer. Irregularities, if any, found in the maintenance of accounts can also be made use of against the taxpayer while processing the file. The principal object of inspecting the goods is to find out whether they have been duly accounted. This can be easily done if the taxpayer is maintaining a stock account or inventory of the goods. If no stock account is available, the stock has to be worked out with reference to the quantitative details available in the acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon to do so. The officer conducting the inspections or search may, for reasons recorded in writing, seize such accounts, registers, records or other documents, if found necessary. The reasons may be recorded in the Shop Inspection Report/Mahazar. In case of seizure of any accounts or other records, the taxpayer should be given an order of seizure in Form GST INS-02 for the books and other records so seized. The details of such recoveries, with page number, shall be recorded in the order of seizure in Form GST INS-02. The 'details of goods seized' and the 'Details of books, documents, things seized' should be entered in the respective tables. In case the space provided in the respective table is insufficient to enter the details, separate sheet may be annexed. As per Rule 139(5), the officer seizing the goods, documents, books or things shall prepare an inventory with a detailed description of goods or documents seized. The order of seizure in Form GST INS-02 and inventory shall be prepared in duplicate and the acknowledgement of the taxpayer or his representative present in the shop at that time may be obtained on the copy. The number of records seized should be specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal Storage capacity, size of data stored are to be recorded. During the course of inspection, if any data having relevance in processing of the crime file has to be copied into a Non-Re writable Compact Disc, this disc shall be signed with permanent marker pen by the Inspecting Authority, and at least one official in the inspection team. If any computer or electronic devices are recovered, it should be returned only with written permission of the Deputy Commissioner (Intelligence). The Deputy Commissioner (Intelligence) shall ensure that copies of relevant business transactions are extracted and printouts of the same are filed in the crime file for further verification. If further analysis of the electronic data is required, Deputy Commissioner (Intelligence) shall take necessary steps in this regard through C-DAC or other approved agencies. The books, registers and other records seized, shall be entered in a register maintained for the purpose (No.III) and kept in the personal custody of the Officer. As per Section 67(2) of the Kerala State Goods and Services Tax Act, 2017, the documents or books or things so seized shall be retained by such officer only for so long as may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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