Access to business premises
Section 83
Bill
INSPECTION, SEARCH, SEIZURE AND ARRES
MODEL GST LAW – Draft The Central \/ State Goods and Services Tax Act, 2016 – [November 2016]
83. Access to business premises
\n (1) Any CGST\/SGST officer authorized by the [Additional\/Joint Commissioner of CGST or SGST] shall have access to any place of business of a registered taxable person to inspect books of account, documents, computers, computer programs, computer software (whether installed in a computer or otherwise) and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue.
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