The Institute of Chartered Accountants of India (ICAI) has launched a revised handbook detailing inspection, search, seizure, and arrest procedures under the Goods and Services Tax (GST) regime. This practical guide, updated in July 2025, aims to clarify complex enforcement provisions for professionals and taxpayers. It includes in-depth legal explanations, key judicial pronouncements, practical steps, and the latest amendments from the CBIC, serving as a vital resource amidst increased GST authority scrutiny.
The Institute of Chartered Accountants of India (ICAI) has released a revised edition of its Handbook on Inspection, Search, Seizure and Arrest under GST in July 2025, aiming to provide professionals and taxpayers with a clear understanding of GST enforcement provisions.
The updated handbook, authored by CA (Dr.) Sanjiv Agarwal and CA Neha Somani, offers a comprehensive analysis of the legal framework surrounding inspection, search, seizure, and arrest under the Goods and Services Tax (GST) reg
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FAQ :
The ICAI has released an updated handbook providing a comprehensive understanding of inspection, search, seizure, and arrest procedures under the Goods and Services Tax (GST) in India.
The revised edition of the handbook was released in July 2025.
The handbook is intended for chartered accountants, tax practitioners, businesses, students preparing for professional exams, and taxpayers.
It covers detailed explanations of GST enforcement laws, landmark judicial pronouncements, practical guidance for handling inspections and arrests, and updated references including latest amendments and circulars.
The handbook is timely because GST authorities are increasing their scrutiny on tax evasion through inspections and search operations.
A downloadable copy of the handbook has been attached to the original news release.