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of <h1>Authorized officers can inspect business premises under Section 71 of Himachal Pradesh GST Act for tax compliance.</h1> Section 71 of the Himachal Pradesh Goods and Services Tax Act, 2017, grants authorized officers, not below the rank of Joint Commissioner, access to the business premises of registered persons. They may inspect books, documents, computers, and other relevant materials for audits and verifications to protect revenue interests. The person in charge must provide requested records, including financial statements, trial balances, cost audit reports, and income-tax audit reports, within fifteen working days or an extended period as permitted. This ensures compliance and transparency in financial reporting and tax obligations.
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