GST · Order
INS-05: Release of perishable or hazardous seized goods
Perishable or hazardous seized goods are released on payment of the lower of their market price and the tax, interest and penalty payable. What to do: keep the payment proof and the release order together. No reply is due — this is an order.
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Key facts
Perishable or hazardous seized goods are released on payment of the lower of their market price and the tax, interest and penalty payable.
| Form | INS-05 (Release of perishable or hazardous seized goods) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Rule 141, CGST Rules 2017 |
| What it asks of you | No reply is due. Keep the payment proof and the release order together |
| Your time to act | No reply is due — this is an order. |
| If it is ignored | If the amount is not paid, the proper officer may dispose of the goods (Rule 141(2)). |
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
Keep the payment proof and the release order together
Keep both with the seizure papers for the later proceedings.
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-05 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
- If the amount is not paid, the proper officer may dispose of the goods (Rule 141(2)).
Official sources
Sources checked on 24 October 2026.
- CGST Rules 2017, rule 141 (disposal of perishable and hazardous goods: INS-05) · 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-05 order?
Perishable or hazardous seized goods are released on payment of the lower of their market price and the tax, interest and penalty payable.
How much time do I have to act on a GST INS-05 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-05 order?
If the amount is not paid, the proper officer may dispose of the goods (Rule 141(2)).
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.