Access to business premises: authorized tax officers may inspect premises and require production of records for audit within prescribed time.

Authorized CGST/SGST officers or deputed audit parties may access business premises to inspect books, documents, computers, computer programs and software for audit, scrutiny and verification. The person in charge must, on demand, produce declared records, trial balance or equivalent, audited annual financial statements where required, cost audit reports, income-tax audit reports and other relevant records for scrutiny within a reasonable time not exceeding fifteen working days or such further period as allowed by the inspecting officer or audit party.

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