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<h1>Section 71 MGST Act: Officers Can Inspect Business Records for Audit; Compliance Required Within 15 Days</h1> Section 71 of the Maharashtra Goods and Services Tax Act, 2017, authorizes officers, not below the rank of Joint Commissioner, to access the business premises of registered persons to inspect various records, including books of account, documents, and computer programs, for audit and verification purposes. Those in charge of such premises must provide requested records, such as financial statements and audit reports, within fifteen working days or an extended period if granted. This provision aims to ensure compliance and safeguard revenue interests through thorough scrutiny of business operations.