The Office of the Principal Chief Commissioner of Central Tax, Bengaluru Zone, has issued an important Trade Notice No. 02/2026 dated March 10, 2026, to trade and industry, cautioning them against incidents of impersonation of Central GST officers by unscrupulous persons. The advisory also outlines the standard procedure to be followed during inspection and search proceedings under the GST framework.
Background
Several incidents have come to light in the Bengaluru Zone where certain fraudulent individuals have allegedly impersonated Central GST officers to deceive taxpayers and businesses. In response, the department has issued Trade Notice No. 02/2026 to create widespread awareness and safeguard the interests of the trade and industry community.
Key Clarifications – What CGST Officers Do NOT Do:
The Trade Notice unequivocally clarifies that officers of the CGST Department:
- Do NOT demand any payment in cash or through personal bank accounts, UPI IDs, digital wallets, or any other unofficial modes.
- Do NOT seek any personal or sensitive information over phone calls, SMS, WhatsApp, or through personal email IDs.
- Communicate officially ONLYÂ through:
- The GST Common Portal – www.gst.gov.in
- Official departmental email IDs ending with “@gov.in”
- Duly issued Notices/Summons bearing a Document Identification Number (DIN), wherever applicable.
Procedure for Inspection, Search and Seizure:
The advisory reiterates that inspection, search, and seizure proceedings are governed under Section 67 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder. Key procedural safeguards include:
- Such proceedings can only be conducted by a “proper officer” duly authorized in writing by the competent authority.
- The authorized officer must carry:
- A valid Government Photo Identity Card
- A written authorization letter specifying:
- Name and designation of the officer(s)
- Name and address of the premises to be inspected/searched
- GSTIN of the registered person (wherever applicable)
Advisory to Registered Persons – Steps to Protect Yourself:
All registered persons have been advised to take the following precautions before permitting entry for inspection or search:
- Verify the official photo ID card of each officer.
- Verify the written authorization issued by the competent authority.
- In case of any doubt regarding the identity of officers or authenticity of the authorization, taxpayers may immediately contact:
- The respective jurisdictional office of the Principal Commissioner / Commissioner of Central Tax, OR
- The Additional/Joint Commissioner of Central Tax (Vigilance), PCCO, Bengaluru Central Tax at Phone No. 080-22867093
- Verify the Document Identification Number (DIN)Â on any official communication at:Â https://esanchar.cbic.gov.in/DIN/DINSearch
- For documents issued through the e-Office system (public option), a separate DIN is not required. The unique “Issue Number” generated by e-Office serves as a valid DIN and can be verified at: https://verifydocument.cbic.gov.in
Appeal to Trade Associations and Chambers of Commerce:
Trade associations and Chambers of Commerce have been requested to give wide publicity to this Trade Notice among their members to ensure awareness and prevent fraudulent incidents. Any difficulties in this regard may be brought to the notice of the Office of the Principal Chief Commissioner of Central Tax, Bengaluru Zone.
Dissemination and Circulation:
All Principal Commissioners/Commissioners under the Bengaluru Zone — including Bengaluru South, North, East, West, North-West, Belagavi, Mangaluru, and Mysuru CGST Commissionerates — have been directed to bring the contents of this Trade Notice to the attention of all officers and taxpayers under their jurisdiction. The Trade Notice has also been directed to be uploaded on the CGST Bengaluru Zonal Website.
The Trade Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/Trade-Notice-02-2026-dt-10.03.2026.pdf
