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<h1>Authorized GST Officers Can Inspect Business Premises for Audit Under Section 71; Records Due in 15 Days</h1> Under Section 71 of the GST law, an authorized officer, not below the rank of Joint Commissioner, can access business premises to inspect various items such as books of account, documents, and computer systems. This access aims to conduct audits, scrutiny, and verification to protect revenue interests. The person in charge must provide specific records, including financial statements and audit reports, within 15 working days or an extended period if allowed. Only authorized personnel or nominated auditors can request these documents.