GSTplus HelpCenter

Search for answers to your questions by entering keywords below, or look through our knowledge base.

Can the proper officer authorize Inspection of any assets/premises of any person under this Section?


No. Authorization can be given to an officer of CGST/ SGST to carry out inspection of any of the following:

  1. any place of business of a taxable person;
  2. any place of business of a person engaged in the business of transporting goods whether or not he is a registered taxable person;
  3. any place of business of an owner or an operator of a warehouse or godown.
Was this article helpful?
0 out of 0 found this helpful