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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 71 of Jharkhand GST Act: Officers Authorized for Business Inspections to Ensure Compliance and Transparency in Financial Reporting.</h1> Section 71 of the Jharkhand Goods and Services Tax Act, 2017, authorizes officers, not below the rank of Joint Commissioner, to access the business premises of registered individuals for inspection. They can examine books, documents, and digital records necessary for audits and verifications to protect revenue interests. The person in charge of the premises must provide records, including financial statements, audit reports, and other relevant documents, within fifteen working days of a request. Extensions may be granted by the officer or audit party. This provision ensures compliance and transparency in financial reporting under the GST framework.