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online (Querist)
06 October 2021 Whether during search GST officers can inspect residence of taxpayer? If yes please mention suitable provision favouring this...
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
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.

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