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<h1>Officers Authorized to Inspect Business Premises Under Section 71 of Kerala GST Ordinance 2017 for Revenue Protection</h1> Section 71 of the Kerala Goods and Services Tax Ordinance, 2017, authorizes officers, with a rank not below Joint Commissioner, to access business premises of registered persons for inspection. This access includes examining books, documents, computers, and software for audits and checks to protect revenue interests. The person in charge must provide records, trial balances, audited financial statements, cost and income tax audit reports, and other relevant documents within fifteen working days of the demand. Extensions may be granted by the officer, audit party, or appointed accountants.