GST · Information
INS-01: Authorisation for inspection or search
An authorisation, issued by a Joint Commissioner or above, for officers to inspect premises or to search for and seize goods, documents or books. What to do: check the authorisation before the search starts, then make sure everything seized is listed and copied. No reply is due.
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Key facts
An authorisation, issued by a Joint Commissioner or above, for officers to inspect premises or to search for and seize goods, documents or books. There is nothing to reply to; it is executed on the spot.
| Form | INS-01 (Authorisation for inspection or search) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 67 r/w Rule 139, CGST Act & Rules 2017 |
| What it asks of you | No reply is due. Check the authorisation before the search starts |
| Your time to act | No reply is due. |
| If it is ignored | Material gathered feeds show cause notices under Section 73 / 74 / 74A and, in serious cases, prosecution. |
Time allowed
No reply is due. Any follow-on dates are listed below.
The date stated on your notice always wins.
What to do now
Check the authorisation before the search starts
It must be signed by an officer not below the rank of Joint Commissioner and name the premises. Note the officers present and call the client's professional at once.
Make sure everything seized is listed and copied
Seizure is recorded in INS-02 with an inventory. You are entitled to take copies of documents seized (Section 67(5)). Do not sign a statement or a panchnama without reading it.
Seek provisional release of seized goods if needed
Goods may be released provisionally on a bond and security in INS-04 (Rule 140).
What a written response contains
A written response usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the INS-01 document's reference number and date, your GSTIN and the period it covers.
- An answer to each point the document raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: as stated on the document.
If it is ignored
- Material gathered feeds show cause notices under Section 73 / 74 / 74A and, in serious cases, prosecution.
Other dates that follow from it
- Seized goods: notice due within 6 months (Section 67(7))If no notice is issued within six months of the seizure (extendable by six months on sufficient cause), seized goods must be returned. Runs from the date of seizure in INS-02 — correct the date if the seizure was later.
Official sources
Sources checked on 24 October 2026.
- CGST Act 2017, section 67 (inspection, search and seizure) · read 24 October 2026
- CGST Rules 2017, rule 139 (inspection, search and seizure: INS-01, INS-02, INS-03) · read 24 October 2026
- CBIC Instruction No. 01/2020-21 [GST-Investigation], 2 February 2021: search procedure · read 21 October 2026
- CBIC Instruction No. 01/2022-23 [GST-Investigation], 25 May 2022: no recovery during a search; voluntary payment in DRC-03 · read 21 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST INS-01 authorisation?
An authorisation, issued by a Joint Commissioner or above, for officers to inspect premises or to search for and seize goods, documents or books. There is nothing to reply to; it is executed on the spot.
How much time do I have to act on a GST INS-01 authorisation?
No reply is due. Any follow-on dates are listed below. The date stated on your notice always wins.
What happens if I ignore a GST INS-01 authorisation?
Material gathered feeds show cause notices under Section 73 / 74 / 74A and, in serious cases, prosecution.
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.