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        GST

        Rule 71 - Maintenance of register of inspection

        Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
        Chapter VIII
        INSPECTION OF RECORD

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        Inspection register maintenance requires signatures on both the register and application when record inspection concludes. The Deputy Registrar or Assistant Registrar must maintain a register in the prescribed GSTAT-CDR-06 format for inspection of documents or records. The person making the inspection must sign both the register and the inspection application when the inspection is concluded, ensuring an official record of access.
                        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.

                              Inspection register maintenance requires signatures on both the register and application when record inspection concludes.

                              The Deputy Registrar or Assistant Registrar must maintain a register in the prescribed GSTAT-CDR-06 format for inspection of documents or records. The person making the inspection must sign both the register and the inspection application when the inspection is concluded, ensuring an official record of access.


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