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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Inspection, Search, Seizure, Offences and Penalties

Goods being transported are seized, and the transporter's records are also taken. Documents seized from a taxable person were not relied upon for the notice issued on 10 March. By what date must these documents be returned under section 67 of the CGST Act?

Documents or books not relied upon for the notice must be returned within thirty days of issue of the notice. For a notice issued on 10 March, the last date is 9 April. The six-month rule applies to goods, not documents.

  1. AWithin thirty days of the issue of notice, that is by 9 AprilCorrect
  2. BWithin six months of the issue of notice
  3. CWithin fifteen days of the issue of notice
  4. DImmediately on the date of seizure, before any notice

Explanation

Section 67(3) requires documents, books or things not relied upon for the notice to be returned within a period not exceeding thirty days of the issue of the notice. Thirty days from 10 March ends on 9 April. The six-month period applies to goods under section 67(7), not documents.

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