Access to business premises: authorised GST officers may inspect records and require specified audit documents within prescribed days. Access to business premises authorises an officer, authorised by a proper officer not below Joint Commissioner, to inspect books, documents, computers and related items at a registered person's place of business for audit, scrutiny and revenue protection; the person in charge must produce declared records, trial balance, audited annual accounts where required, cost and income-tax audit reports if applicable, and other relevant records for scrutiny within fifteen working days or such further period as allowed by the inspecting authority or nominated auditor.