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of <h1>Authorized Officers Can Inspect Business Records Under Uttarakhand GST Act 2017 for Compliance and Revenue Protection</h1> Under the Uttarakhand Goods and Services Tax Act, 2017, authorized officers, not below the rank of Joint Commissioner, have the right to access the business premises of registered individuals to inspect records, documents, and electronic data for audit and verification purposes. Individuals in charge must provide various records, including financial statements and audit reports, within fifteen working days upon request. This access aims to ensure compliance and safeguard revenue interests. The records required include those maintained by the registered person, trial balances, annual financial accounts, cost audit reports, and income-tax audit reports, among others.
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