GST Who can order for carrying out “Inspection” and under what circumstances?

Raju Choudhary

Staff member
Ans. As per Section 67 of CGST/SGST Act, Inspection can be carried out by an officer of CGST/SGST only upon a written authorization given by an officer of the rank of Joint Commissioner or above. A Joint Commissioner or an officer higher in rank can give such authorization only if he has reasons to believe that the person concerned has done one of the following:
  • (i) suppressed any transaction of supply;
  • (ii). suppressed stock of goods in hand;
  • (iii). claimed excess input tax credit;
  • (iv). contravened any provision of the CGST/SGST Act to evade tax;
  • (v). a transporter or warehouse owner has kept goods which have escaped payment of tax or has kept his accounts or goods in a manner that is likely to cause evasion of tax.