Access to business premises empowers authorised GST officers to inspect records and electronic data and compel production for audit.

Access to business premises authorises officers nominated by the proper officer not below Joint Commissioner to inspect any registered person's place of business, examine books, documents, computers, programs and software, and require other relevant items for audit, scrutiny, verification and revenue protection. Persons in charge must produce declared records, trial balance or equivalent, audited annual accounts where applicable, cost and income-tax audit reports if any, and other relevant records for scrutiny by the officer, audit party, or nominated chartered/cost accountant within a prescribed timeframe or such further period as allowed by the inspecting authority.

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