GST investigation response kits
Six kits for the moments when a GST officer reaches out: a summons, a search, an intimation of tax, an audit, a detained vehicle or blocked credit. Each one sets out what the step is, your rights and duties, the documents to keep ready, the time limits that are confirmed and what can follow, with the provision and the official source beside every point.
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- Summons · Section 70GST Summons (Section 70): Response KitGot a GST summons? Your duty to appear, how to check the DIN or reference number, what officers may ask, documents to carry and where to complain.
- Inspection, search and seizure · Section 67GST Search and Seizure: Response KitOfficers at your premises under section 67? INS-01 to INS-05, the panchnama, your right to copies, provisional release and how long goods can be held.
- Pre-notice intimation · Rule 142(1A)GST DRC-01A Intimation: Response KitReceived DRC-01A? How the optional pre-notice intimation works, replying in Part B, paying through DRC-03 and the penalty windows that depend on timing.
- Audit · Sections 65 and 66GST Audit and Special Audit: Response KitADT-01 audit notice or ADT-03 special audit? The 15 working days notice, the 3-month audit period, ADT-02 and ADT-04 findings, and the right to be heard.
- Goods in transit · Sections 129 and 130GST E-Way Bill Detention: Response KitGoods or a vehicle detained in transit under section 129? The MOV forms, the 7-day notice and order, paying to release, the 15-day sale rule and appeals.
- Credit ledger · Rule 86AITC Blocked Under Rule 86A: Response KitInput tax credit blocked in your electronic credit ledger? Who can block it, the grounds, how the officer can release it and when the block lapses.
Looking for a particular notice? See the notice guides. General information from the Acts, Rules, circulars and instructions named beside each point, not legal advice. The dates and periods stated in your own notice or order always apply. Our expert team can read your documents with you.