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This query is : Resolved
06 October 2021
Whether during search GST officers can inspect residence of taxpayer? If yes please mention suitable provision favouring this...
06 October 2021
Joint commissioner can authorise any officer in Form GST INS-01 to inspect places of businesses of:
the taxable person or
the transporter or
owner/operator of warehouse
He can also examine any other place if he sees fit.
the taxable person or
the transporter or
owner/operator of warehouse
He can also examine any other place if he sees fit.
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