GST Reconciliation · GST Legal Library
Central Goods and Services Tax Rules, 2017

Rule 139 — Inspection, search and seizure

CGST Rules · Current in India Code record

Rule reference

Rule: 139

Subject: Inspection, search and seizure

Chapter: CGST Rules

Current in India Code record

Legal text and verification

This is the Rule-wise reference page in the GSTReconciliation.in legal library. The statutory wording should be checked against the applicable consolidated Rules and amendment notifications for the relevant tax period.

Primary source: India Code 2.0 — Central Goods and Services Tax Rules, 2017. This automatically generated page does not invent or reproduce unverified statutory wording.

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Practical note

GST Rules are amended through notifications. For professional or compliance use, verify the version applicable to the relevant date and the corresponding Gazette notification.