Text
The text below is the rule 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 Rules as published in the Gazette of India is the legal source.
Rule 139, verbatim (show)
Rule 139. Inspection, search and seizure . -
(1) Where the proper officer Not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02 .
(3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall Not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer.
(4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer.
(5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, inter alia , description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Authorisation mechanics 139(1)
Questions to answer on the file6 questions
Documented reasons-to-believe assessment 139(1)
Questions to answer on the file2 questions
Seizure-order mechanics 139(2)
Questions to answer on the file2 questions
Custody entrusted for safe upkeep 139(3)
Questions to answer on the file5 questions
Restriction on dealings while entrusted 139(3)
Questions to answer on the file4 questions
Prohibition order where seizure impracticable 139(4)
Questions to answer on the file10 questions
Inventory and signature 139(5)
Questions to answer on the file10 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 67 of the CGST Act, 2017 | this provision requires Section 67 of the CGST Act, 2017 | 139(1) "in accordance with the provisions of section 67"; 139(2) "under sub-section (2) of section 67" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 15/2017-Central Tax | 1 July 2017 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 |
Unsettled questions
The words of Rule 139 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- What evidential standard establishes reasons to believe for the identified Rule 139(1) visit, beyond the officer’s recital?
- What circumstances make seizure not practicable for the identified goods under Rule 139(4)?
See also
- Section 67 of the CGST Act, 2017: power of inspection, search and seizure
References
- Central Board of Indirect Taxes and Customs. "Rule 139. Inspection, search and seizure". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 139 on the CBIC tax information portal