Can a CGST/SGST officer access business premises under any other circumstances?
Question 13
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. Can a CGST/SGST officer access business premises under any other circumstances?
Ans. 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =