GST: CBIC New Instructions Via Search Operation to Extend Rules & Procedures

The Central Board of Indirect Taxes and Customs (CBIC) mentioned the rules with respect to the process which is to happen through the Search Operation.

The CBIC noticed that the proper process has not been undertaken in the search proceedings along the Panchnamas statements has not been listed according to the extant rules and instructions.

These inconsistencies reduce the investigation of the court for the case at a later stage. As per the instructions, the central excise intelligence and the investigation manual 2004, in which it reveals the holding of the effective GST regime, are repeated for compliance through DGGI or filed formations.

Section 67 of the Central Goods and Services Tax Act, 2017 provides the procurement for the search. A similar plan consists in section 18 of the Central Excise Act, 1944. These plans are mentioned in all the searches to be undertaken as per the plan of the code of criminal scheme 1973.

The board notified that the officer providing the authorization for search must have valid and justifiable reasons for permitting the search which is to be recorded in the file search must be carried out only through the proper watch authorization provided through the competent authority.

The instructions concerned with the generation of DIN Know everything about newly implemented DIN (Document Identification Number) code under GST along with benefits. The DIN code has been operational since 8th Nov 2019. Read more for every search authorization will be followed by the officers who have the permit. When a search warrant is issued for the dead person oversight who is previously had no more. The permissible officer must tell the competent authority and get the fresh warrant issued in the names of the legal person.

A female officer must be part of the search team when the investigation of the residence is to be done.

The person might be permissible to make the copies to whom any credentials are seized. But these copies influence the investigation the officer might not give these copies. If these requests to obtain the copies is done during the search operation the same might be started in Panchnama, intimating the place and time to make before-mentioned copies.

The officer permits the search of the premises needed to be signed every page of the Panchnama and annexures. Panchnama copies, as well as all the annexures, must be provided to the person in charge of the premises being searched along with the recognition in this concern might be taken, if the individual in charge refuses to sign the Panchnama.