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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 71 of Telangana GST Act: Officers Can Inspect Business Records for Compliance and Audit Within 15 Days.</h1> Section 71 of the Telangana Goods and Services Tax Act, 2017, authorizes officers, not below the rank of Joint Commissioner, to access the business premises of registered persons to inspect various records and documents for audit and verification purposes. Those in charge of such premises 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 intended to safeguard revenue interests by ensuring compliance with tax regulations.
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