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<h1>Officers Under GST Act 2017 Can Inspect Business Records for Compliance; Must Provide Within 15 Days</h1> Under the Rajasthan Goods and Services Tax Act, 2017, authorized officers, not below the rank of Joint Commissioner, can access the business premises of registered individuals to inspect various records, including books of account, documents, and computer systems, for audit and verification purposes. Those in charge of such premises must provide requested records, including trial balances, audited financial statements, cost audit reports, and income-tax audit reports, within fifteen working days or an extended period as allowed. This access aims to ensure compliance and safeguard revenue interests.