GST · Order
INS-02: Order of seizure
Goods, documents, books or things have been seized after an inspection or search. What to do: check the inventory and sign only what is correct, then ask for copies of seized documents. No reply is due — this is an order.
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Key facts
Goods, documents, books or things have been seized after an inspection or search. There is nothing to reply to; ask for copies and, for goods, provisional release.
| Form | INS-02 (Order of seizure) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 67(2) r/w Rules 139(2) and 140, CGST Act & Rules 2017 |
| What it asks of you | No reply is due. Check the inventory and sign only what is correct |
| Your time to act | No reply is due — this is an order. |
| If it is ignored | The material seized is used for a show cause notice; documents not relied on must be returned within 30 days of that notice (Section 67(3)). |
Time allowed
No reply is due — this is an order. Any follow-on dates are listed below.
The date stated on your notice always wins.
What to do now
Check the inventory and sign only what is correct
The inventory is signed by the person from whom the items are seized (Rule 139(5)).
Ask for copies of seized documents
You may take copies or extracts in an officer's presence unless that would prejudice the investigation (Section 67(5)).
Seek provisional release of goods
A bond in INS-04 for the value of the goods, with a bank guarantee for the tax, interest and penalty (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-02 order's reference number and date, your GSTIN and the period it covers.
- An answer to each point the order 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 order.
If it is ignored
- The material seized is used for a show cause notice; documents not relied on must be returned within 30 days of that notice (Section 67(3)).
Other dates that follow from it
- Notice due within 6 months of seizure, or the goods are returned (Section 67(7))The officer may extend this by up to 6 months on sufficient cause.
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
- CGST Rules 2017, rule 140 (bond and security for release of seized goods: INS-04) · read 24 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-02 order?
Goods, documents, books or things have been seized after an inspection or search. There is nothing to reply to; ask for copies and, for goods, provisional release.
How much time do I have to act on a GST INS-02 order?
No reply is due — this is an order. Any follow-on dates are listed below. The date stated on your notice always wins.
What happens if I ignore a GST INS-02 order?
The material seized is used for a show cause notice; documents not relied on must be returned within 30 days of that notice (Section 67(3)).
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.