Procedimiento a seguir durante una operación de registro bajo el GST | Instrucciones emitidas por la CBIC

It has come to the notice of the Board and Central Vigilance Commission that proper procedure of search operation and/or guidelines for recording the panchanamas/statements have not been followed by the proper officer. Such non-compliance tend to weaken the Judicial Scrutiny of the case in the long run. Any non-compliance in carrying out a search operation may make the entire search invalid or can make any important evidence or statement invalid.

Therefore, the Central Board of Indirect Taxes and Customs (“CBIC”) has issued the instruction/Guidelines vide Instructions No. 01/2020-21 [GST-Investigation] dated 02.02.2021 wherein it is specified that instructions given under Central Excise Intelligence and Investigation Manual (2004) holds goods even under GST.

Section 18 of Central Excise Act, 1984 contains provisions related to search. It states that all the searches should be carried out in accordance with the provisions of code of criminal procedure, 1973. Corresponding provisions of search are given under Section 67 of the CGST Act, 2017.

Therefore, CBIC has instructed that following guidelines should be followed while performing search operation under GST:

1. Valid and justifiable Reason of Search

The proper officer should have valid and justifiable reasons to issue search authorization and such reasons must be duly recorded in file. Further, search can be carried out only with a proper search authorisation duly given by the competent authority. If a proper officer is not having valid search authorisation then the concerned person may refuse search operation.

2. Document Identification Number (DIN)

Instructions related to issuance of Document Identification Number (DIN) should be followed without any failure. Please note that Quoting of DIN on all notices is mandated with effect from 8th November, 2019. Any  document issued without DIN shall be considered as invalid. (Circular No. 122/41/2019-GST dated 5ht November, 2020). DIN quoted on notice can be verified on https://esanchar.cbic.gov.in/DIN/DINSearch.

3. Search Warrant in the name of a relevant person

Search warrant is only valid to whom it is addressed and not any other person. Therefore, no search operation can be carried out where the warrant is issued for the premises of some other person. Further, When a search warrant has been issued in the name of a person who is already dead, in such a case authorised officer should report to the competent authority and get a new warrant in the name of the legal heirs.

4. Lady Officer in case of search operations

Lady officer should be part of the search team when the search is carried out of a residence.

5. Search in presence of proper witnesses

The search should be conducted in the presence of two or more independent witnesses preferably be the respectable inhabitants of the locality. In case no person from the locality wants to be the witness then persons from any other locality should be asked to be the witness. Further, In case of sensitive search then the PSU employees, Bank employees etc. may be included as witness of the search operation to maintain transparency and credibility. The witnesses should be enlightened about the purpose of the search and their duties.

6. Produce identity documents of Proper officer to the assessee

Before conducting the search of the premises, the proper officer should identify themselves by showing their identity cards to the person-in-charge of the premises. Also the personal search should be offered by the proper officers and witnesses before commencement of the search operations. After completion of the search, officers and witnesses should again offer themselves for their personal search.

7. Produce search authorisation to the person in charge

Before starting the search of any premises, the search authorization shall be executed and the same should be shown to the person in charge of the premises and such person should sign the search authorisation along with date. Signature of the witnesses along with date must be obtained on the body of search authorisation.

8. Panchnama for proceeding of the search should be made

A panchnama to show a truthful account of the proceedings of the search, should be made along with this the list of documents/goods/things recovered from premises. Further, following information must be recorded in panchnama without failure:

1. Hora y fecha de inicio y finalización de la operación de registro.
2. Constancia de que los funcionarios competentes y los testigos se ofrecieron a un registro personal antes del inicio y después de la conclusión de las diligencias de registro.
3. Cada una de las páginas del Panchnama y sus anexos debe estar debidamente firmada por el funcionario que autoriza el registro.
4. Se debe entregar una copia del Panchnama junto con todos los anexos a la persona a cargo de las instalaciones y se debe obtener un acuse de recibo de dicha persona.
5. Si se niega a firmar el Panchnama, se podrá fijar una copia del mismo en un lugar visible de las instalaciones en presencia de los testigos.
6. Se podrán conservar como registro fotografías del Panchnama fijado en las instalaciones.

9. Videograbación de las diligencias de registro en caso de instalaciones sensibles

Asimismo, en el caso de instalaciones sensibles, se deberá grabar en video el procedimiento de registro y dejar constancia de ello en el Panchnama.

10. Deberes generales del funcionario

Al realizar el registro, el funcionario:

• Debe ser considerado con los contribuyentes o las partes.
• Se deben respetar en todo momento los sentimientos sociales y religiosos de las personas presentes durante el registro.
• Se debe prestar especial cuidado y atención a las personas mayores, mujeres y niños presentes en las instalaciones.
• Se debe permitir que los niños vayan a la escuela tras examinar sus mochilas.
• Toda mujer que ocupe las instalaciones objeto de registro tiene derecho a retirarse antes de que entre el equipo de registro si, por motivos de costumbre, no se muestra en público.
• Si alguna persona en las instalaciones no se encuentra bien, se podrá llamar a un médico.

11. Oportunidad de obtener copias de documentos en caso de incautación

Si se van a incautar documentos, se debe permitir a la persona obtener copias o extraer fragmentos de los mismos, para lo cual se le podrá conceder tiempo y un lugar adecuados. Sin embargo, si el funcionario a cargo considera que proporcionar dichas copias o extractos podría perjudicar la investigación, podrá denegar su entrega. Si la solicitud de copias se realiza durante las diligencias de registro, deberá quedar registrada en el Panchnama.

12. Directrices generales tras la finalización de las operaciones de registro

La autorización debidamente ejecutada debe devolverse al funcionario que la emitió, junto con el resultado del registro.

• El nombre de los funcionarios que participaron en la operación de registro debe figurar al dorso de la carta de autorización de registro.
• Si dicha autorización no pudo ejecutarse por cualquier motivo, se deberá hacer constar al dorso de la misma y entregar una copia al funcionario que autorizó el registro.
• Los funcionarios deben abandonar las instalaciones inmediatamente después de finalizar las diligencias del Panchnama.