Section No. 67 - Power Of Inspection, Search And Seizure.

Notification - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
27/2018 - Central Tax 13.06.2018

It notifies the goods or class of goods which are allowed to be disposed off after seizure considering perishable or hazardous nature, depreciation in value with passage of time, constraints of storage space etc. 

01/2022-23 (Instruction) - GST-INV 25.05.2022
Deposit of tax during the course of search, inspection or investigation. 
01/2024 (Instruction) - GST-INV 30.03.2024

Guidelines for CGST Formations in maintaining ease of doing Business while engaging in investigation with regular taxpayers. 

02/2024 (Instruction) - GST 12.08.2024
Guidelines for Second Special All India Drive Against Fake Registrations-Reg.
Instruction
03/2024 (Instruction) - GST 14.08.2024
Applying Para 2(g) of Instruction No. 01/2023-24-GST (Inv.), dated 30.03.2024 in Audit Matters-Reg