Inspection :

It must be remembered that such inspection can be carried out by an officer of CGST/SGST only upon a written authorisation given by an officer of the rank of Joint Commissioner or above. A Joint Commissioner or an officer higher in rank can give such authorisation only if he has reasons to believe that the person concerned has done one of the following:

i. suppressed any transaction of supply;

ii. suppressed stock of goods in hand;

iii. claimed excess input tax credit;

iv. contravened any provision of the CGST/SGST Act to evade tax.

Authorisation 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.