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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Authorized Officers Can Inspect Business Records Under West Bengal GST Act 2017 for Audit and Verification Purposes</h1> Under the West Bengal Goods and Services Tax Act, 2017, authorized officers, not below the rank of Joint Commissioner, can access the business premises of registered entities to inspect records, documents, and digital data for audits and verifications to protect revenue interests. Those in charge must provide requested records, including financial statements, audit reports, and other relevant documents, within fifteen working days or an extended period if granted. This access is part of the procedures for inspection, search, seizure, and arrest under the Act.
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