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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Authorized Officers Under Section 71 of Arunachal GST Act Can Access Business Premises for Audit and Verification.</h1> Under the Arunachal Pradesh Goods and Services Tax Act, 2017, Section 71 grants authorized officers, not below the rank of Joint Commissioner, access to the business premises of registered persons. These officers can inspect books, documents, and electronic records for audit and verification purposes to protect revenue interests. The person in charge must provide specified records, including financial statements and audit reports, within fifteen working days of the request. This provision ensures compliance with tax obligations and facilitates thorough scrutiny by authorized personnel or appointed accountants.
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