Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Authorized Officers Can Inspect Business Records Under Delhi GST Act, 2017 Section 71 for Compliance and Audit Purposes.</h1> Under Section 71 of the Delhi Goods and Services Tax Act, 2017, an officer authorized by a Joint Commissioner or higher can access a registered business's premises to inspect records, documents, and software for audits and revenue protection. The person in charge must provide various records, including financial statements, cost audit reports, and income tax audit reports, within fifteen working days of the request. This provision facilitates scrutiny by officers, audit parties, or nominated accountants to ensure compliance with tax laws.