The CGST Rules, 2017 articulates specific rules regarding inspection, search and seizure. The authorised officers, within their rights, serve orders in various forms. In this article, we will discuss one such form - Form GST INS-05:
Among the rules regarding inspection, search, and seizure, one of the rules states the procedures in respect of seized goods. As per Rule 141(1) of the CGST Rules 2017, Form INS 05 GST is an order served for releasing of seized goods or things, where:
Note: The proof of payment should be submitted to the proper officer.
As per Section 141(2) of the CGST Rules 2017, if the taxable person fails to make the payment to release the seized goods or things, then the following shall take place: -
Note: This form is for the use of the proper officer.
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