Description
Bharat Law House Pvt Ltd G S T Inspection, Search & Seizure by CA (Dr) Sanjiv Agarwal and CA Neha Somani
Chapter 1 GST in India — An Overview
Chapter 2 Search, Seizure and Summons: Legal Framework
Chapter 3 Legal Terminology and Principles of Interpretation
Annexure 3.1 Text of Circular No. 1/1/2017, dated 26.06.2017
Annexure 3.2 Text of Circular No. 3/3/2017-GST, dated 05.07.2017
Annexure 3.3 Text of Circular No. 31/05/2018-GST, dated 09.02.2018
Annexure 3.4 Text of Circular No. 157/13/2021-GST, dated 20.07.2021
Annexure 3.5 Text of Circular No. 169/01/2022-GST, dated 12.03.2022
Annexure 3.6 Text of Instruction No. 02/2021-22 [GST-Investigation], dated 22.09.2021
Chapter 4 Inspection, Search & Seizure
Annexure 4.1 Text of Rules 139, 140 and 141 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Annexure 4.2 Text of Forms GST INS-01, GST INS-02, GST INS-03, GST INS-04 and GST INS-05 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Annexure 4.3 Text of sections 47, 51, 94, 99, 100, 101,103, 165 and 166 of the Code of Criminal Procedure, 1973
Annexure 4.4 Text of F. No. GST/INV/DGOV Reference/20-21 dated 02.02.2021
Annexure 4.5 Text of Notification No. 27/2018-Central Tax dated 13.06.2018
Chapter 5 Inspection of Goods in Movement
Annexure 5.1 Text of Circular No. 3/3/2017-GST dated 05.07.2017
Annexure 5.2 Text of Circular No. 41/15/2018-GST dated 13.04.2018
Annexure 5.3 Text of Circular No. 47/21/2018-GST dated 08.06.2018
Annexure 5.4 Text of Circular No. 49/23/2018-GST dated 21.06.2018
Annexure 5.5 Text of Circular No. 64/38/2018-GST dated 14.09.2018
Annexure 5.6 Text of Circular No. 122/41/2019-GST dated 05.11.2019
Chapter 6 Arrest & Bail
Chapter 7 Summon Proceedings
Annexure 7.1 Text of Section 172, 175, 179, 193 and 228 of Indian Penal Code, 1860
Annexure 7.2 Text of the summon under section 70 of CGST Act, 2017
Chapter 8 Access to business premises and Proper Officers
Chapter 9 Detention, Seizure and Release of Goods and Conveyance in Transit
Chapter 10 Confiscation of Goods (Confiscation & Penalty in relation to Goods & Services)
Chapter 11 Offences
Annexure 11.1 Text of Rules 162 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Annexure 11.2 Forms GST CPD-01 and GST CPD-02 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Annexure 11.3 Text of Section 320 of Code of Criminal Procedure, 1973 (CrPC, 1973)
Chapter 12 Fake Invoices and Tax Evasion (Including reported cases)
Annexure 12.1 Standard Operating Procedure (SOP) for utilising the fake invoice Issuers dataset by SGST authorities — reg
Annexure 12.2 Text of Press Releases/Media Reports in practices of tax evasion relating to GST Frauds/Fake or Bogus Invoices/Input Tax Credit Scams
Appendix 1 Abbreviations used in the Book
Appendix 2 Meaning of Important Legal Maxims