Question 4 - Can the proper officer authorize Inspection of any assets/premises of any person under this Section? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 4. Can the proper officer authorize Inspection of any assets/premises of any person under this Section? Ans. No. Authorization can be given to an officer of CGST/ SGST to carry out inspection of any of the following: i. any place of business of a taxable person; ii. any place of business of a person engaged in the business of transporting goods whether or not he is a registered taxable person; iii. any place of business of an owner or an operator of a warehouse or godown.