GST DEPARTMENT VISIT U/s 67

GST DEPARTMENT VISIT u/s 67

First 30 Minutes - Survival Checklist

WHAT'S INSIDE:

•        Step-by-step action plan for the first 30 minutes

•        Your legal rights u/s 67 (CGST Act, 2017)

•         Pre-prepared script for officer interaction

•         Confidential consultation pathway

THE FIRST 30 MINUTES

Step-by-step action plan jab GST department aaye

STAY CALM (Minute 0-2)

Officer ko politely andar aane do. Paani offer karo. Argue mat karo, documents chhupao mat, bhaagne ki koshish bilkul mat karo. Aapka calm behaviour aapki sabse badi defence hai. Apne staff ko bhi shaant rehne ko bolo.

CHECK AUTHORISATION (Minute 2-8)

Kuch bhi sign karne se pehle INS-01 authorisation maango. Verify karo: Joint Commissioner ya upar ke officer ka signature, officer ka ID card, DIN number, naam aur designation. Sab kuch apne notepad mein note karo. Photo lena allowed nahi - lekin details likh sakte ho.

CALL YOUR CA (Minute 8-15)

Turant apne CA / legal advisor ko phone karo. Speakerphone par mat dalo agar officer aas-paas hain. Khud se koi statement mat do, koi figure mat bolo. 'Voluntary payment' ke pressure mein bilkul mat aao - spot par cash dene ki KOI legal majboori nahi hai.

COOPERATE + DOCUMENT (Minute 15-25)

Officer ko books of accounts, stock register, bills dikhao. Inspection mein cooperate karo. Saath-saath apne mobile mein note karo kya-kya dikhaya gaya. Agar koi document ya stock seize ho raha hai, toh process rokne ki koshish mat karo - bas next step follow karo.

ASK FOR INVENTORY + PANCHNAMA (Minute 25-30)

Agar kuch bhi seize hua hai, toh proper panchnama aur inventory list maango. Do independent witnesses (padosi, staff nahi) ke saath sign karwao. Har seized item/document ki photocopy lene ka aapka legal right hai. Copy li hai ka acknowledgement officer se sign karwao.

REMEMBER

Section 67 ke under inspection ka maqsad books, stock aur premises verify karna hai - on-the-spot cash recovery NAHI. Aap pressure mein commitment karenge toh aage challenge karna mushkil ho jata hai.

YOUR LEGAL RIGHTS

Section 67, CGST Act 2017 - kya aap legally maang sakte hain

1. RIGHT TO SEE AUTHORISATION

Officer ko INS-01 form dikhana legally bound hai. Bina written authorisation ke inspection valid nahi hai

2. RIGHT TO VERIFY OFFICER IDENTITY

Officer ka ID card, DIN, designation verify karne ka aapka pura haq hai. Naam, badge number aur signature note kar sakte ho.

3. RIGHT TO INVENTORY & PANCHNAMA

Jo bhi seize ho - documents, stock, electronic devices uska detailed inventory list aur panchnama aapko milna chahiye

4. RIGHT TO INDEPENDENT WITNESSES

Search/seizure ke time do independent witnesses (padosi vyapari, local persons - apne staff nahi) ki presence aapka right hai.


5. RIGHT TO COPIES OF SEIZED DOCUMENTS

Section 67(5) ke under - seized documents ki photocopy lene ka legal right hai aapko. Officer mana nahi kar sakte.

6. RIGHT TO LEGAL REPRESENTATION

Apne CA / lawyer ko call karne ka, unka wait karne ka, aur unke through baat karne ka aapka right hai

7. RIGHT AGAINST COERCION

Pressure mein koi statement, payment commitment, ya self-incriminating admission karne ki KOI legal majboori nahi hai aapki.

READY-TO-USE SCRIPT

Officer se yeh exact lines politely bolo

WHEN OFFICER ARRIVES:

“Namaste sir, aap baithiye. Paani lijiye. Main apna CA / legal advisor ko inform kar deta hoon - aap please apna authorisation dikha denge?"

WHEN ASKING FOR INS-01:

"Sir, INS-01 form aur aapka ID card dikha denge please? Main apne records mein details note kar leta hoon - yeh standard process hai."

IF OFFICER DEMANDS CASH/PAYMENT:

"Sir, main apne CA se baat kiye bina koi payment ya commitment nahi kar sakta. Agar koi tax liability hai toh aap proper notice issue kijiye, hum 7 din mein reply denge."

WHEN DOCUMENTS ARE BEING SEIZED:

"Sir, mujhe inventory list aur panchnama ki copy chahiye, aur in documents ki photocopy lene ki permission - yeh Section 67(5) ke under mera right hai."

NEED HELP RIGHT NOW?

Agar GST inspection chal raha hai ya notice aaya hai, Instagram pe DM karein @cadhirajostwal

Confidential consultation available:
DM with subject 'URGENT - GST 67' for priority respons