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<h1>Section 71 Empowers Tax Officers to Inspect Business Premises for Financial Audits Under Punjab GST Act 2017</h1> Under the Punjab Goods and Services Tax Act, 2017, Section 71 authorizes officers, not below the rank of Joint Commissioner, to access business premises of registered persons for inspection. This includes examining books of account, documents, and digital records for audits and verification to protect revenue interests. Persons in charge must provide specified records, including financial statements and audit reports, within fifteen working days upon request. Extensions may be granted by the officer or audit party. This provision ensures that necessary financial documentation is available for scrutiny by authorized personnel.