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of <h1>CGST/SGST Officers Can Enter Business Premises Without Warrant for Audits Under Section 64 of Model GST Law.</h1> A CGST/SGST officer can access business premises without a search warrant under Section 64 of the Model GST Law. This access is granted for audits, scrutiny, verification, and checks to protect revenue interests. The audit party, which may include a CGST/SGST officer, C&AG, or a nominated cost or chartered accountant, requires written authorization from an Additional or Joint Commissioner of CGST or SGST. This provision applies to premises not registered as principal or additional business locations but containing necessary documents or equipment for auditing or verifying a taxable person's accounts.
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