{"id":1498,"date":"2016-09-22T18:41:23","date_gmt":"2016-09-22T13:11:23","guid":{"rendered":""},"modified":"2016-09-22T18:41:23","modified_gmt":"2016-09-22T13:11:23","slug":"can-a-cgst-sgst-officer-access-business-premises-under-any-other-circumstances","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1498","title":{"rendered":"Can a CGST\/SGST officer access business premises under any other circumstances?"},"content":{"rendered":"<p>Can a CGST\/SGST officer access business premises under any other circumstances?<br \/>Question 13<br \/>Bill  <br \/>Inspection, Search, Seizure and Arrest<br \/>FAQ on GST dated 21.9.2016 based on Draft Model GST<br \/>Q 13. Can a CGST\/SGST officer access business premises under any other circumstances?<br \/>\nAns. Yes. Access can also be obtained in terms of Section 64 of MGL. This provision of law is meant to allow an audit party of CGST\/SGST or C&#038;AG or a cost accountant or chartered accountant nominated under s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=22648\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Can a CGST\/SGST officer access business premises under any other circumstances?Question 13Bill Inspection, Search, Seizure and ArrestFAQ on GST dated 21.9.2016 based on Draft Model GSTQ 13. Can a CGST\/SGST officer access business premises under any other circumstances? Ans. Yes. Access can also be obtained in terms of Section 64 of MGL. This provision of &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1498\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Can a CGST\/SGST officer access business premises under any other circumstances?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1498","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1498","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1498"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1498\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}