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        Section 83 - Access to business premises

        MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
        Chapter XVIII
        INSPECTION, SEARCH, SEIZURE AND ARRES

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        Access to business premises permits authorised GST officers to inspect books and compel production of specified records. Authorised CGST/SGST officers or an audit party may access a registered taxable person's business premises to inspect books, documents, computers, computer programs and other relevant things for audit, scrutiny, verification and revenue protection. Persons in charge must, on demand, produce prescribed records, trial balance, audited annual financial statements where required, cost audit and income-tax audit reports if any, and other relevant records for scrutiny within a reasonable time, ordinarily not exceeding fifteen working days, unless extended by the inspecting officer or audit party.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Access to business premises permits authorised GST officers to inspect books and compel production of specified records.

                                Authorised CGST/SGST officers or an audit party may access a registered taxable person's business premises to inspect books, documents, computers, computer programs and other relevant things for audit, scrutiny, verification and revenue protection. Persons in charge must, on demand, produce prescribed records, trial balance, audited annual financial statements where required, cost audit and income-tax audit reports if any, and other relevant records for scrutiny within a reasonable time, ordinarily not exceeding fifteen working days, unless extended by the inspecting officer or audit party.


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