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TMI BlogINSPECTIONX X X X Extracts X X X X X X X X Extracts X X X X ..... ny transaction relating to supply of goods or services or stock in hand; (b) Claimed excess input tax credit; (c) Contravention of any provisions of the Act or the Rules to evade tax; (d) Transporting or keeping goods which escaped payment of tax or manipulating accounts or Stocks which may cause evasion of tax. 2.2. Inspection can also be done of the conveyance, carrying a consignment of value exceeding specified limit. The person in charge of the conveyance has to produce documents/devices for verification and allow inspection. Inspection during transit can be done even without authorization of the Joint Commissioner. 2.3. Legal Framework for Inspection in GST: (i) As per Section 67(1) of the CGST Act, 2017, the Proper Officer s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the CBIC DIN Portal and contains the following important details: (i) Document Identification Number (DIN) of the Inspection Authorization; (ii) Name and designation of the officer authorized for Inspection; (iii) Address of the premises to be inspected; (iv) Period of validity of the Inspection Authorization; (v) Violations of law in respect of which reasons to believe have been formed by the Proper officer. 2.6. Persons in respect of whom Inspection can be authorized by the Proper officer: Inspection can be authorized by the Proper officer when he has reasons to believe that the specified violations of law have been committed by the following persons: (i) A taxable person; (ii) Any person, whether or not a taxable pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Any places of business of the person engaged in the business of transporting goods, whether or not a taxable person; (iii) Any places of business of the owner or the operator, whether or not a taxable person, of warehouse or godown or any other place. 2.9. Inspection in movement: (I) Any consignment, exceeding value of Rs. 50,000/-, may be stopped at any place for verification of the documents/ devices prescribed for movement of such consignments. (II) If on verification of the consignment, during transit, it is found that the goods were removed without prescribed document or the same are being supplied in contravention of any provisions of the Act, then they can be detained or seized and may be subjected to penalties as prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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