Access to registered premises under Section 71 authorises GST officers to inspect records and computers to protect revenue. Authorisation under Section 71 permits designated GST officers to access a registered person's place of business to inspect books, documents, computers and related items for audit, scrutiny, verification and revenue protection. Visits must be intimated to the Jurisdictional/Controlling Deputy/Assistant Commissioner; Superintendents and Inspectors require prior permission from that Deputy/Assistant Commissioner; and records of intimations, permissions and visits must be maintained by the Jurisdictional/Controlling Deputy/Assistant Commissioner.
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 registered premises under Section 71 authorises GST officers to inspect records and computers to protect revenue.
Authorisation under Section 71 permits designated GST officers to access a registered person's place of business to inspect books, documents, computers and related items for audit, scrutiny, verification and revenue protection. Visits must be intimated to the Jurisdictional/Controlling Deputy/Assistant Commissioner; Superintendents and Inspectors require prior permission from that Deputy/Assistant Commissioner; and records of intimations, permissions and visits must be maintained by the Jurisdictional/Controlling Deputy/Assistant Commissioner.
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