TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Authorized Officers Can Inspect Business Records Under Section 71 CGST Act 2017 for Audit and Revenue Protection.</h1> Section 71 of the Central Goods and Services Tax Act, 2017, allows authorized officers, not below the rank of Joint Commissioner, to access the business premises of registered persons. They can inspect various records, including books of account, documents, and computer software, for audit and verification to protect revenue interests. Individuals in charge of these premises must provide specified records, such as trial balances, audited financial statements, cost audit reports, and income tax audit reports, within fifteen working days of a request. Extensions may be granted by the officer or audit party involved.
TaxTMI 
