Access to business premises: authorised GST officers may inspect records and computers to conduct audits and verifications. An officer authorised by the proper officer not below the rank of Joint Commissioner may access any registered person's business premises to inspect books, documents, computers, programs and software for audit, scrutiny and verification. The person in charge must, on demand, provide declared records, trial balance or equivalent, audited annual financial statements where applicable, cost audit reports, income-tax audit reports and other relevant records to the inspecting officer, audit party, chartered accountant or cost accountant within fifteen working days or such further period as 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.
Access to business premises: authorised GST officers may inspect records and computers to conduct audits and verifications.
An officer authorised by the proper officer not below the rank of Joint Commissioner may access any registered person's business premises to inspect books, documents, computers, programs and software for audit, scrutiny and verification. The person in charge must, on demand, provide declared records, trial balance or equivalent, audited annual financial statements where applicable, cost audit reports, income-tax audit reports and other relevant records to the inspecting officer, audit party, chartered accountant or cost accountant within fifteen working days or such further period as allowed.
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