Summons · Section 70
GST summons under section 70: your response kit
A summons calls you to give evidence or produce documents in an inquiry. Read it closely, check how it was issued and prepare before the date.
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What it is
The proper officer may summon any person whose attendance is needed to give evidence or to produce a document or other thing in an inquiry. A summons works like a civil-court summons under the Code of Civil Procedure 1908.
CGST Act, section 70(1) · source listed below
A summons is generally issued by a Superintendent, who needs prior written permission from an officer not below Deputy or Assistant Commissioner, with the reasons recorded. Oral permission is allowed only for operational reasons and must be put in writing at the earliest opportunity.
CBIC Instruction 03/2022-23, para 3(i)-(ii) · source listed below
The inquiry is deemed a judicial proceeding. The CBIC page for section 70(2) still cites sections 193 and 228 of the Indian Penal Code; the corresponding Bharatiya Nyaya Sanhita provisions are to be confirmed by our expert team.
CGST Act, section 70(2) · source listed below
Your rights
The summons should normally name the person or persons being investigated, so that you know whether you are called as an accused, a co-accused or a witness.
CBIC Instruction 03/2022-23, para 3(iv) · source listed below
A letter or summons must state the specific nature of the inquiry. Vague wording, such as a bare reference to GST evasion, must not be used.
CBIC Instruction 01/2023-24, para 2(i) · source listed below
Statutory documents already on the GST portal should not be called for by summons. A letter or summons must not be used to make the taxpayer fill in proformas.
CBIC Instruction 03/2022-23, para 3(v); Instruction 01/2023-24, para 2(j) · sources listed below
A summons must stay within the scope of section 70; fishing inquiries are not acceptable. Asking a taxpayer to clarify whether ITC availed and utilised was proper is not acceptable.
CBIC Instruction 01/2023-24, para 2(k)-(l) · source listed below
The content of a summons needs prior reasoned approval from a Deputy or Assistant Commissioner, including what is sought and a reasonable time to comply. The relevance of what is sought is recorded first, to avoid repeated or piecemeal summonses.
CBIC Instruction 01/2023-24, para 2(m) and (o) · source listed below
The CMD, MD, CEO, CFO and similar officers of a company or public-sector undertaking should not generally be summoned in the first instance. Listed companies, public-sector undertakings, government departments and statutory authorities should first get an official letter, not a summons, stating the reasons and allowing a reasonable time.
CBIC Instruction 03/2022-23, para 3(vi); Instruction 01/2023-24, para 2(h) · sources listed below
The exemptions in sections 132 and 133 of the Code of Civil Procedure are recognised: women who by custom do not appear in public, and privileged persons.
CBIC Instruction 03/2022-23, para 3(ix) · source listed below
The summoning officer must be present on the date and at the time fixed, or tell you in advance. Whether you appeared is recorded on file with a copy of your statement.
CBIC Instruction 03/2022-23, para 3(iii) and (viii) · source listed below
A summons issued by a CBIC (Central) officer must carry a computer-generated Document Identification Number (DIN). Without one, and without a recorded exception, Circular 122/41/2019-GST treats the communication as invalid and never issued. The exceptions are technical difficulty, or urgency while the officer is out of the office; such a communication must say so and be regularised within 15 working days.
CBIC Circular 122/41/2019-GST, paras 2-5 and 10 · source listed below
A communication made through the GST portal that bears a verifiable reference number (RFN) needs no DIN and is valid. For documents sent through CBIC eOffice, the verifiable eOffice issue number is deemed the DIN and can be checked at verifydocument.cbic.gov.in. A DIN is still mandatory on all other communications. Circular 122/41/2019-GST binds CBIC (Central) officers; whether State GST officers must quote a DIN is to be confirmed by our expert team.
CBIC Circular 249/06/2025-GST, para 5; Circular 252/09/2025-GST, paras 5-6 · sources listed below
The Additional or Joint Commissioner in charge of the investigation is the Grievance Officer. You can approach him by letter, email or appointment, and if the grievance persists the (Principal) Commissioner may meet you.
CBIC Instruction 01/2023-24, para 3 · source listed below
Your duties
A summoned person must attend, in person or through an authorised representative as the officer directs, state the truth, make statements and produce documents as required.
CGST Act, section 70(1A), inserted by the Finance (No. 2) Act 2024 · source listed below
Officers are told to avoid issuing summons after summons without first ensuring service. After a reasonable opportunity, generally three summonses at reasonable intervals, and once service under section 169 is ensured, a complaint may be filed before the magistrate under sections 172 and/or 174 of the Indian Penal Code, as the instruction cites them.
CBIC Instruction 03/2022-23, para 3(x) · source listed below
What to do now
- Read the date, time, place, who must attend and exactly what is asked. Note the DIN, reference number or eOffice issue number and check it as the circulars describe.
- If you genuinely cannot attend on the date, write to the officer before it, give the reason, ask for another date and keep proof of delivery.
- Prepare only the documents listed, indexed, with a covering letter and a list of what you hand over. Keep an acknowledged copy.
- If a representative attends, give a signed authorisation letter, and check the summons allows it.
- Read your statement before signing it, correct anything inaccurate and keep a copy.
- Ask our expert team to read the summons with you before the date.
These steps are practical suggestions from our expert team, not statements of law.
Documents to keep ready
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Key time limits
| For | Time limit | Provision |
|---|---|---|
| Time to appear | Time limitNot fixed by the section: the date and time stated in the summons | Provision and sourceCGST Act, section 70 |
| Length of the investigation | Time limitShould conclude within one year at most (a direction to officers, not a statutory period); it may close with a record that nothing objectionable was found | Provision and sourceCBIC Instruction 01/2023-24, para 2(q) |
| Statement and panchnama to the senior officer | Time limitUploaded to the e-file, which goes to the Additional or Joint Commissioner within 4 working days | Provision and sourceCBIC Instruction 01/2023-24, para 2(p) |
The date or period stated in your own notice or order always applies.
What can happen next
- Summons under Section 70The notice guide for the summons itself.
- Authorisation for inspection or searchIf officers also visit your premises, see the search and seizure kit.
- Pre-notice intimation of liabilityWhere tax is found short, the officer may first communicate it in DRC-01A (optional) before a show cause notice.
- Show cause noticeA demand proceeds by a show cause notice under Section 73, 74 or 74A.
Read the full guide: GST Summons Under Section 70: What It Means, Whether You Must Appear and What to Carry
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Frequently asked questions
Is a GST summons without a DIN valid?
For a communication by CBIC (Central) officers, Circular 122/41/2019-GST says a summons without a computer-generated DIN, and without a recorded exception, is invalid and deemed never issued. The exceptions are technical difficulty, or urgency while the officer is out of the office, and such a summons must say it was issued without a DIN and be regularised within 15 working days. Circular 249/06/2025-GST accepts a verifiable reference number (RFN) on a communication made through the GST portal in place of a DIN, and Circular 252/09/2025-GST treats a verifiable eOffice issue number as the DIN. Whether State GST officers must quote a DIN is to be confirmed by our expert team.
Can a representative attend a GST summons for me?
Section 70(1A) says a summoned person must attend in person or through an authorised representative, as the officer directs. Read the summons: if it asks for you personally, you must go yourself. If a representative may attend, give them a signed authorisation letter.
How many days do I get to respond to a GST summons?
Section 70 fixes no period. You must appear on the date and at the time stated in the summons. CBIC Instruction 01/2023-24 tells officers that the content of a summons needs a reasonable time to comply.
What happens if I do not appear?
CBIC Instruction 03/2022-23 tells officers that after a reasonable opportunity, generally three summonses at reasonable intervals, and once service under section 169 is ensured, a complaint may be filed before the magistrate under sections 172 and/or 174 of the Indian Penal Code, as the instruction cites them. Not appearing is a serious step, not a way to gain time.
Can the officer ask me for returns already on the GST portal?
CBIC instructions say no. Instruction 03/2022-23 says statutory documents already on the GST portal should not be called for by summons, and Instruction 01/2023-24 says portal data must not be called for and a summons must not be used to make the taxpayer fill in proformas.
Where can I complain about an investigation?
The Additional or Joint Commissioner in charge of the investigation is the Grievance Officer; you can approach him by letter, email or appointment. If the grievance persists, the (Principal) Commissioner may meet you.
Official sources
- CGST Act 2017, section 70 (power to summon)Read on 24 October 2026
- CBIC Instruction No. 03/2022-23 (GST-Investigation), 17 August 2022: guidelines on issuing summonsRead on 21 October 2026
- CBIC Instruction No. 01/2023-24-GST (Inv.), 30 March 2024: guidelines for investigation, letters and summonsRead on 21 October 2026
- CBIC Circular No. 122/41/2019-GST, 5 November 2019: Document Identification Number (DIN)Read on 21 October 2026
- CBIC Circular No. 249/06/2025-GST, 9 June 2025: communications with a portal reference number (RFN)Read on 24 October 2026
- CBIC Circular No. 252/09/2025-GST, 23 September 2025: eOffice issue number as DINRead on 24 October 2026
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.