Can a CGST/SGST officer access business premises under any other circumstances under GST Act?

  • Yes.
  • Access can also be obtained in terms of Section 65 of CGST/SGST Act.
  • This provision of law is meant to allow an audit party of CGST/SGST or C&AG or a cost accountant or chartered accountant nominated under section 66 of CGST/SGST Act, access to any business premises without issuance of a search warrant for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue.
  • However, a written authorization is to be issued by an officer of the rank of Commissioner of CGST or SGST.
  • This provision facilitates access to a business premise which is not registered by a taxable person as a principal or additional place of business but has books of accounts, documents, computers etc. which are required for audit or verification of accounts of a taxable person.


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