GST · Order
INS-03: Order of prohibition (goods not to be removed)
Seizure was not practicable, so the goods stay with the owner or custodian, who must not remove, part with or deal with them without the officer's permission. What to do: ring-fence the goods named in the order, then apply in writing for permission where business needs it. No reply is due — this is an order.
Subsidy Setu is a private platform, not a government website. We are not a government body and are not affiliated with, endorsed by or acting for any government department, scheme authority or bank. Applications are made on the official portals or with the lender you choose.
Key facts
Seizure was not practicable, so the goods stay with the owner or custodian, who must not remove, part with or deal with them without the officer's permission.
| Form | INS-03 (Order of prohibition (goods not to be removed)) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 67(2) first proviso r/w Rule 139(4), CGST Act & Rules 2017 |
| What it asks of you | No reply is due. Ring-fence the goods named in the order |
| Your time to act | No reply is due — this is an order. |
| If it is ignored | Dealing with the goods breaches the order and invites further action. |
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
Ring-fence the goods named in the order
Do not sell, move or use them without written permission from the officer.
Apply in writing for permission where business needs it
Explain the need and offer security; keep the officer's reply.
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-03 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
- Dealing with the goods breaches the order and invites further action.
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
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-03 order?
Seizure was not practicable, so the goods stay with the owner or custodian, who must not remove, part with or deal with them without the officer's permission.
How much time do I have to act on a GST INS-03 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-03 order?
Dealing with the goods breaches the order and invites further action.
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.