Which form must the proper or authorised officer use to issue an order of seizure under Rule 139(2) of the CGST Rules?
Question and options
Which form must the proper or authorised officer use to issue an order of seizure under Rule 139(2) of the CGST Rules?
Form GST INS-01
Form GST INS-02
Form GST DRC-03
Form GST INS-03
Answer and explanation
Correct answer: B - Form GST INS-02
Rule 139(2) of the CGST Rules requires an order of seizure to be made in Form GST INS-02. Form GST INS-01 is the authorisation for inspection or search, and Form GST INS-03 is the order of prohibition used where seizure is not practicable.
Practice for these exams
-
All India Bar Examination (AIBE)
Subject revision
See pack details on LawMint.net -
IIT Kharagpur LL.M. Entrance
Subject revision
See pack details on LawMint.net -
CLAT PG
Subject revision for a passage-based exam
-
AILET PG
Subject revision
Related exam syllabi
More solved explanations in GST - levy, supply, input tax credit, registration & returns
- As at 10 November 2026, interest on a final reversal of common credit under Rule 42(2)(a) of the CGST Rules, 2017 is payable at the rate notified under Section…
- An Indian airline supplies passenger transport to an unregistered customer who lives in Delhi. He books through a travel agent in Hyderabad and embarks in Mumbai…
- A GST-registered restaurant advertises a meal with a dessert at a fixed price, calling the dessert "complimentary". The dessert is never given without the meal.…
- For a supply outside reverse charge, within how many days of the supplier’s invoice must the recipient ordinarily pay the value plus tax to avoid the non-payment…
- What proportion of a qualifying GST refund claim may be granted provisionally under Section 54(6) of the CGST Act?