GST Inspection, Search & Seizure by CA. (Dr.) SANJIV AGARWAL CA. NEHA SOMANI is a Practice book on GST, Service Tax & Indirect Tax on Conferenza, priced at ₹1,975 (10% off MRP ₹2,195). Published by Bharat Law House. Order online with fast delivery across India.
- Price
- ₹1,975 · 10% off
- Course
- Practice
- Subject
- GST, Service Tax & Indirect Tax
- Edition
- 3rd edn., 2026
- Pages
- 1056
GST Inspection, Search & Seizure
by CA. (Dr.) SANJIV AGARWAL CA. NEHA SOMANI
Bharat Law House
Book Specifications
- Edition3rd edn., 2026
- Edition
- 3rd edn., 2026
- Pages
- 1056
- Course
- Practice
- Subject
- GST, Service Tax & Indirect Tax
About this book
A detailed reference on GST inspection, search, and seizure procedures for tax professionals. Covers the legal framework, inspection protocols, goods in movement, and arrest/bail provisions with extensive official circulars and rules.
At a glance
| Edition | 3rd edn., 2026 |
| Pages | 1056 |
| Course | Practice |
| Subject | GST, Service Tax & Indirect Tax |
What's inside
- GST overview and legal framework for search, seizure and summons
- Detailed chapters on inspection, search & seizure procedures and inspection of goods in movement
- Rules 138–141 of CGST Rules 2017 with official forms GST INS-01 to INS-05
- Relevant sections from Code of Criminal Procedure 1973 and Bharatiya Nagarik Suraksha Sanhita 2023
- Official circulars and CBIC/DGGI instructions from 2017 to 2024
- Coverage of arrest, bail, and investigative procedures
Who should buy this
- CA, CS, and CMA students specialising in indirect tax and GST practice
- Tax officers and investigators dealing with GST enforcement
- Compliance professionals managing GST risk and inspection readiness
Publisher's description
Edition: 3rd edn., 2026
ISBN: 978-81-6944-911-3
Pages: 1056
Author: CA. (Dr.) SANJIV AGARWAL 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(A) (A) Text of sections 47, 51, 94, 99, 100, 101,103, 165 and 166 of the Code of Criminal Procedure, 1973
Annexure 4.3(B) (B) Text of Sections 44, 49, 97, 102, 103, 104, 108, 185 and 186 of Bharatiya Nagarik Suraksha Sanhita, 2023
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
Annexure 4.6 Text of letter No. CBEC/20/43/01/2017-GST(PT), dated 05.10.2018-(Jurisdiction for Intelligence based Enforcement action)
Annexure 4.7 Text of Notification No. 02/2022-Central Tax dated 11.03.2022
Annexure 4.8 Text of CBIC Instruction No. 01/2022-23 (GST-Investigation), dated 25.05.2022
Annexure 4.9 Text of DGGI Instruction F. No. DGGI/17/2023-INV-O/o Pr DG-DGGI-HQ-DELHI(1) dated 08.02.2024 –
Annexure 4.10 Text of Instruction No. 01/2023-24-GST (Inv.) dated 30.03.2024
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
Annexure 5.7 Text of Rules 138, 138A, 138B, 138C, 138D, 138E, 138F and 140 of CGST Rules, 2017
Chapter 6 Arrest & Bail &nbs
Frequently asked questions
What is GST Inspection, Search & Seizure?+
A detailed reference on GST inspection, search, and seizure procedures for tax professionals. Covers the legal framework, inspection protocols, goods in movement, and arrest/bail provisions with extensive official circulars and rules. At a glance Edition 3rd edn., 2026 Pages 1056
Who is the author of GST Inspection, Search & Seizure?+
CA. (Dr.) SANJIV AGARWAL CA. NEHA SOMANI (Bharat Law House).
How much does GST Inspection, Search & Seizure cost?+
GST Inspection, Search & Seizure is available for ₹1975 (MRP ₹2195) on Conferenza, with fast delivery.
Which exam is GST Inspection, Search & Seizure for?+
Practice — GST, Service Tax & Indirect Tax.
Which edition of GST Inspection, Search & Seizure is this, and is it the latest?+
This listing is the 3rd edn., 2026. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.
Is GST Inspection, Search & Seizure good for self-study of GST, Service Tax & Indirect Tax?+
GST Inspection, Search & Seizure is a GST, Service Tax & Indirect Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for GST, Service Tax & Indirect Tax?+
There's no single "best" book for GST, Service Tax & Indirect Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. GST Inspection, Search & Seizure by CA. (Dr.) SANJIV AGARWAL CA. NEHA SOMANI is one Practice option; compare it with other GST, Service Tax & Indirect Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is GST Inspection, Search & Seizure available as a free PDF download?+
GST Inspection, Search & Seizure is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.