Access to business premises enables authorised GST officers to inspect business records and electronic systems for revenue safeguards. Access under the Bihar GST framework permits an officer authorised by a proper officer of at least Joint Commissioner rank to inspect books, documents, computers, programs and software at a registered person's business for audit, scrutiny, verification and revenue protection. Persons in charge must produce declared records, trial balances or equivalents, audited annual accounts where required, cost and income-tax audit reports if applicable, and other relevant records to the authorised officer or nominated accountants within a time-bound period not exceeding fifteen working days from demand, subject to extensions allowed by the inspecting authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Access to business premises enables authorised GST officers to inspect business records and electronic systems for revenue safeguards.
Access under the Bihar GST framework permits an officer authorised by a proper officer of at least Joint Commissioner rank to inspect books, documents, computers, programs and software at a registered person's business for audit, scrutiny, verification and revenue protection. Persons in charge must produce declared records, trial balances or equivalents, audited annual accounts where required, cost and income-tax audit reports if applicable, and other relevant records to the authorised officer or nominated accountants within a time-bound period not exceeding fifteen working days from demand, subject to extensions allowed by the inspecting authority.
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