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Section 83 - Draft-Bills-Reports - INSPECTION, SEARCH, SEIZURE AND ARRES - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 83 - 83. (1) Any CGST/SGST officer authorized by the [Additional/Joint C .....

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er things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. (2) Every person in charge of place referred .....

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on 64, as the case may be,- (i) the records as 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, du .....

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