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Access to business premises mandates production of records and electronic data for GST audit and scrutiny within prescribed timeframe. Section 71 authorises an officer designated by a proper officer not below Joint Commissioner to access a registered person's business premises to inspect books, documents, computers, programs and software for audit, scrutiny and verification to protect revenue. The person in charge must, on demand, provide declared records, trial balance, audited financial statements where required, cost audit and income-tax audit reports and other relevant records to the authorised officer, audit party or nominated chartered/cost accountant within fifteen working days or a further period allowed.
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.
<h1>Access to business premises mandates production of records and electronic data for GST audit and scrutiny within prescribed timeframe.</h1> Section 71 authorises an officer designated by a proper officer not below Joint Commissioner to access a registered person's business premises to inspect books, documents, computers, programs and software for audit, scrutiny and verification to protect revenue. The person in charge must, on demand, provide declared records, trial balance, audited financial statements where required, cost audit and income-tax audit reports and other relevant records to the authorised officer, audit party or nominated chartered/cost accountant within fifteen working days or a further period allowed.
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