GST Officers at Your Door: The Four Kinds of Visit the CGST Act Allows, the Paper Each One Needs, and What You Can and Cannot Refuse
A GST officer can be at your premises for an audit (s.65, 15 working days' notice), an access visit (s.71, Joint Commissioner's authorisation), an inspection (s.67(1), INS-01) or a search (s.67(2), INS-01). Each has a paper, a rank and a limit. What to ask for, what you must hand over, what you may refuse, and the Board's own rules on payment and summons.
Sachin Mohite
@sachinjbkco
I write on GST and compliance here — registration thresholds, input tax credit and the conditions attached to claiming it, e-invoicing and e-way bill rules, the GSTR-1 / 3B / 9 return cycle, and the late fees and interest that follow a missed deadline. I work from the CGST Act, the rules made under it and CBIC circulars, and I call out the places where the portal behaves differently from what the section actually says. I'm writing for the person who has to file the return, so I state deadlines and penalty numbers plainly rather than burying them.