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<h1>Authorized Officer May Inspect Business Records Under Orissa GST Act, 2017 for Compliance and Revenue Protection</h1> Under the Orissa Goods and Services Tax Act, 2017, an authorized officer, not below the rank of Joint Commissioner, can access the business premises of a registered person to inspect various records and documents for audit, scrutiny, and verification purposes. The person in charge must provide access to records, including financial statements, audit reports, and other relevant documents, within fifteen working days of a demand. This access aims to protect revenue interests and ensure compliance with the law.