Access to business premises: authorised officers may inspect records and require production for GST audit and verification.

Section 71 empowers officers authorised by a proper officer not below Joint Commissioner to enter business premises and inspect books, documents, computers and related items for audit, scrutiny and verification; the person in charge must produce declared records, trial balance, audited financial statements where required, cost audit and income-tax audit reports and other relevant records to the authorised officer, audit party or nominated chartered/cost accountant within fifteen working days or such further period as allowed.

---

---

---