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What is the meaning of the term “Inspection” in GST?

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What is the meaning of the term “Inspection” in GST?
posted Mar 23, 2018 by Prajwal C.m.

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‘Inspection’ is a new provision under the CGST/SGST Act. It is a softer provision than search to enable officers to access any place of business of a taxable person and also any place of business of a person engaged in transporting goods or who is an owner or an operator of a warehouse or godown.

answer Mar 26, 2018 by Sagar Sharma
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