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Access to business premises allows authorised GST officers to inspect records and require production within prescribed time. Section 71 authorises officers designated by the proper officer (not below Joint Commissioner) to access business premises of a registered person to inspect books, documents, computers, computer programs and software, and other items for audit, scrutiny, verification and checks. The person in charge must, on demand, produce declared records, trial balance, audited annual financial statements where required, cost audit report, income tax audit report and other relevant records for scrutiny within fifteen working days or such further period as 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.
<h1>Access to business premises allows authorised GST officers to inspect records and require production within prescribed time.</h1> Section 71 authorises officers designated by the proper officer (not below Joint Commissioner) to access business premises of a registered person to inspect books, documents, computers, computer programs and software, and other items for audit, scrutiny, verification and checks. The person in charge must, on demand, produce declared records, trial balance, audited annual financial statements where required, cost audit report, income tax audit report and other relevant records for scrutiny within fifteen working days or such further period as allowed by the inspecting authority.
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