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of <h1>Section 64 of Model GST Law: Officers can inspect business records for audits; documents must be provided within 15 days.</h1> Section 64 of the Model GST Law, 2016, allows authorized CGST/SGST officers to access business premises for inspecting various records, including books of account, documents, and computer software, to conduct audits and safeguard revenue interests. Individuals in charge of such premises must provide specified records, including trial balances, audited financial statements, cost audit reports, and income-tax audit reports, upon demand. These records must be made available within fifteen working days or a period extended by the officer or audit party. This provision ensures compliance with tax regulations and facilitates necessary audits and verifications.
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