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<h1>CAG Empowered to Access GST Records for Audit Under Section 65 of Model GST Law 2016</h1> Section 65 of the Model GST Law, 2016, grants the Comptroller and Auditor General of India (CAG) the authority to request information for audit purposes. The proper officer is required to provide the CAG or an authorized officer with access to information, records, and returns submitted under the Act. This provision ensures that the CAG can effectively conduct audits as mandated by the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971.