Statutory Powers, Procedural Safeguards and the Conduct Expected from the Registered Person when a GST Officers Visit his Business Premises1. The principal statutory routesA GST officer may visit the place of business of a registered person under the following five principal routes:No. The registered person must be informed by notice not less than fifteen working days before the conduct of audit. ConclusionA GST officer does not possess an unrestricted power to enter the premises of a registered person. The registered person should neither obstruct a lawful visit nor treat every visit as an unrestricted search.