Access to business premises allows authorised GST officers to inspect records and computers and demand production of documents for audit. Access to business premises authorises an officer, authorised by a proper officer not below the rank of Joint Commissioner, to inspect books of account, documents, computers, computer programs, computer software and other relevant things at the registered person's place of business for audit, scrutiny, verification and checks. The person in charge must, on demand, make available declared records, trial balance or equivalent, audited annual financial statements where required, cost audit report, income-tax audit report and any other relevant record for scrutiny within fifteen working days or within such extended period as permitted by the inspecting authority or nominated accountant.
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.
Access to business premises allows authorised GST officers to inspect records and computers and demand production of documents for audit.
Access to business premises authorises an officer, authorised by a proper officer not below the rank of Joint Commissioner, to inspect books of account, documents, computers, computer programs, computer software and other relevant things at the registered person's place of business for audit, scrutiny, verification and checks. The person in charge must, on demand, make available declared records, trial balance or equivalent, audited annual financial statements where required, cost audit report, income-tax audit report and any other relevant record for scrutiny within fifteen working days or within such extended period as permitted by the inspecting authority or nominated accountant.
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