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Access to business premises

Section 64 - Draft-Bills-Reports - INSPECTION, SEARCH, SEIZURE AND ARRES - Goods and Services Tax - Section 64 - 64. (1) Any CGST/SGST officer authorized by the [Additional/Joint Commissioner of CGST or SGST] shall have access to any business premise .....

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out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. (2) Every person in charge of premises referred to in sub-section (1) shall, on demand, make available to the officer authorized under sub-sec .....

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prepared or maintained by the registered taxable person and declared to the CGST/SGST officer as may be prescribed; (ii) trial balance or its equivalent; (iii) Statements of annual financial accounts, duly audited, wherever required; (iv) cost audit .....

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