Is a receipt required when samples are taken under Section 154 of the CGST Act, 2017?

Yes, Section 154 states that a receipt must be provided for any samples of goods taken from a taxable person.

From when has Section 154 of the CGST Act, 2017 been enforced?

Section 154 has been enforced with effect from July 01, 2017, as per Notification No. G.S.R. 658(E) dated 28.06.2017.

Section 154 of CGST Act, 2017 – Power to take samples

Q: What does Section 154 of the Central Goods and Services Tax Act, 2017 provide?

Section 154 provides that the Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and must provide a receipt for any samples taken.

Q: Who can take samples of goods under Section 154 of the CGST Act, 2017?

Under Section 154, the Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person.

The Central Goods and Services Tax Act, 2017

Chapter-XXI Miscellaneous

Section 154: Power to take samples.

154. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].