**Summary:**
This document summarizes the Indian government's response to Lok Sabha Unstarred Question No. 1279, addressed on July 28, 2025, regarding raids and inspections conducted by the Goods and Services Tax (GST) wing.
The response, provided by the Minister of State in the Ministry of Finance, Shri Pankaj Chaudhary, clarifies the following:
a. GST officers conduct inspections, searches, and seizures under Section 67 of the Central Goods and Services Tax Act, 2017, and respective State GST Acts, to address non-compliance. These actions are based on specific intelligence, data analytics, and information from other tax entities.
b. The Central Government does not maintain a centralized record of inspections and searches carried out by state tax administrations. These records are maintained by the respective State tax administrations.
c & d. Information regarding whether State Governments can direct Excise and Taxation Officers (ETOs) to conduct a fixed number of raids each month is not available with the Central Government.
e. The Central Government has not issued any directions to State Governments to ensure transparency in raid and inspection activities, as State tax administration falls under the jurisdiction of the respective State Governments.
Key Entities Referenced
Ministry of Finance: The ministry under which the question about GST raids is being addressed.
Department of Revenue: A department within the Ministry of Finance.
Smt. Harsimrat Kaur Badal: The Member of Parliament who raised the unstarred question in Lok Sabha.
Punjab: A state in India specifically mentioned in the question regarding GST raids and inspections.
GST wing: The Goods and Services Tax wing responsible for carrying out raids and inspections.
Excise and Taxation Officers (ETOs): The officers of the GST wing who carry out raids and inspections.
Central Goods and Services Tax Act, 2017: The central legislation governing the Goods and Services Tax in India.
SHRI PANKAJ CHAUDHARY: The Minister of State in the Ministry of Finance who answered the question.
Government of India
Ministry of Finance
Department of Revenue
LOK SABHA
UNSTARRED QUESTION NO. 1279
TO BE ANSWERED ON MONDAY, 28th July, 2025/Sravana 6, 1947 (Saka)
Raids and Inspection by GST Wing
1279. Smt. Harsimrat Kaur Badal:
Will the Minister of FINANCE be pleased to state:
(a) whether the Excise and Taxation Officers (ETOs) of the GST wing carried out
number of raids every month in the country and particularly in Punjab, if so, the
details and the reasons thereof;
(b) whether the Government has a record of the number of raids and inspections
carried out by the GST wing of all States and UTs especially in Punjab during the
last five years;
(c) whether the State Government can issue any directions to ETOs regarding
conducting a fixed number of raids every month;
(d) if so, the details thereof; and
(e) whether the Government has issued any directions to the State Governments to
ensure transparency in this regard?
ANSWER
THE MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
*****
a) The GST officers carry out Inspection, search and seizure under provisions of
section 67 of the Central Goods and Services Tax Act, 2017 and the
respective State GST Acts for unearthing non-compliance with the provisions
of the said GST Laws. This is based on inputs received from specific
intelligence, data analytics, information from other tax formations, etc.
b) No sir, the record of such inspections and search are maintained by the
respective State tax administrations only.
c & d) Information in this regard is not available with the Central Government.
e) No direction in this regard has been issued by the Central Government as the
State tax administration is under the jurisdiction of the respective State
Government.
*****