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IndiaAuditLens Law Library

Section 154 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XXI, Miscellaneous

At a glance

Procedure, powers and definitions

  • 154The Commissioner or an authorised officer may take samples of goods in a taxable person’s possession where considered necessary and must provide a receipt.

The Commissioner, or an officer authorised by the Commissioner, may take samples where considered necessary. The goods must be in a taxable person’s possession, and a receipt must be provided for samples taken. The power therefore combines an authorised decision to sample with a corresponding receipt requirement. The section commenced on 1 July 2017.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 154, verbatim (show)

* Section 154. Power to take samples.- The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.

* Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Prerequisites for taking samples 154

Questions to answer on the file9 questions
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Receipt for samples taken 154

Questions to answer on the file3 questions
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Provisions connected to Section 154
ProvisionConnectionWords that tie them
Section 2154 defined by Section 2 clause (107)154 "taxable person"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 154. Power to take samples". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links