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of <h1>Section 71 TN GST Act: Authorized Officers Can Inspect Business Premises for Records to Ensure Compliance and Transparency</h1> Section 71 of the Tamil Nadu Goods and Services Tax Act, 2017, allows authorized officers, not below the rank of Joint Commissioner, to access the business premises of registered individuals to inspect various records and documents. This access is intended for audits, scrutiny, verification, and checks to protect revenue interests. Individuals in charge of such premises must provide requested records, including financial statements, audit reports, and other relevant documents, within fifteen working days or an extended period if granted. This provision ensures compliance and transparency in financial practices under the GST framework.
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