https://www.taxtmi.com/acts?id=23230 Authorised CGST/SGST officers or an audit party may access a registered taxable person's business premises to inspect books, documents, computers, computer programs and other relevant things for audit, scrutiny, verification and revenue protection. Persons in charge must, on demand, produce prescribed records, trial balance, audited annual financial statements where required, cost audit and income-tax audit reports if any, and other relevant records for scrutiny within a reasonable time, ordinarily not exceeding fifteen working days, unless extended by the inspecting officer or audit party. en-us Mon, 28 Nov 2016 11:48:07 +0530 Mon, 28 Nov 2016 18:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23230 Authorised CGST/SGST officers or an audit party may access a registered taxable person's business premises to inspect books, documents, computers, computer programs and other relevant things for audit, scrutiny, verification and revenue protection. Persons in charge must, on demand, produce prescribed records, trial balance, audited annual financial statements where required, cost audit and income-tax audit reports if any, and other relevant records for scrutiny within a reasonable time, ordinarily not exceeding fifteen working days, unless extended by the inspecting officer or audit party. Act-Rules Bills Mon, 28 Nov 2016 11:48:07 +0530 https://www.taxtmi.com/acts?id=23230