83 Access to business premises – Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 83 Revised Model GST Law ( Nov 2016) Access to business premises (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,… Read More »