Section 64: Access to business premises :

This provision of law is meant to allow an audit party of CGST/SGST or C&AG or a cost accountant or chartered accountant nominated under section 50 of CGST/SGST Act, access to any business premises without issuance of a search warrant for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. However, a written authorisation is still to be issued by an officer of the rank of Additional/Joint Commissioner of CGST or SGST. This provision facilitates access to a business premise which is not registered by a taxable person as a principal or additional place of business but has books of accounts, documents, computers etc. which are required for audit or verification of accounts of a taxable person.

Upon demand by the proper officer or audit party or cost accountant or chartered accountant so authorised, the person incharge of premises will have to produce the records maintained by a registered taxable person at the said premises for his scrutiny within a reasonable time. However, records must be produced within fifteen working days of making the demand or such further extended period that may be allowed by the person who made the request for the documents.

Certain documents are specifically listed in the section but if any other relevant records are maintained at the said premises, they will also need to be produced. The listed documents are as follows:

(i) the records as prepared or maintained by the registered taxable person and declared to the CGST/SGST officer as may be prescribed;

(ii) trial balance or its equivalent;

(iii) Statements of annual financial accounts, duly audited, wherever required;

(iv) cost audit report, if any, under section 148 of the Companies Act, 2013;

(v) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961.