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of <h1>Section 83 GST Law: Officers Authorized to Access Business Premises for Audit and Revenue Protection Compliance.</h1> Section 83 of the Model GST Law authorizes CGST/SGST officers, with approval from the Additional/Joint Commissioner, to access the business premises of registered taxable persons. This access is for inspecting books, documents, and electronic records to conduct audits and ensure revenue protection. Persons in charge must provide specified records, including financial statements and audit reports, within fifteen working days of a request or within an extended period if granted. These records include trial balances, audited financial accounts, cost audit reports, and income tax audit reports, facilitating scrutiny by authorized officers or appointed accountants.
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