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Access to business premises

Section 83 - INSPECTION, SEARCH, SEIZURE AND ARRES - Goods and Services Tax - Section 83 - 83. (1) Any CGST/SGST officer authorized by the [Additional/Joint Commissioner of CGST or SGST] shall have access to any place of business of a registered taxable person to inspect books of account, documents, computers, computer programs, computer software (whether installed in a computer or otherwise) and such other things as he may require and which may be available at such place, for the purposes of ca .....

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