https://www.taxtmi.com/acts?id=25211 Access under the Bihar GST framework permits an officer authorised by a proper officer of at least Joint Commissioner rank to inspect books, documents, computers, programs and software at a registered person's business for audit, scrutiny, verification and revenue protection. Persons in charge must produce declared records, trial balances or equivalents, audited annual accounts where required, cost and income-tax audit reports if applicable, and other relevant records to the authorised officer or nominated accountants within a time-bound period not exceeding fifteen working days from demand, subject to extensions allowed by the inspecting authority. en-us Thu, 25 May 2017 11:17:17 +0530 Sat, 08 Jul 2017 11:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25211 Access under the Bihar GST framework permits an officer authorised by a proper officer of at least Joint Commissioner rank to inspect books, documents, computers, programs and software at a registered person's business for audit, scrutiny, verification and revenue protection. Persons in charge must produce declared records, trial balances or equivalents, audited annual accounts where required, cost and income-tax audit reports if applicable, and other relevant records to the authorised officer or nominated accountants within a time-bound period not exceeding fifteen working days from demand, subject to extensions allowed by the inspecting authority. Act-Rules GST - States Thu, 25 May 2017 11:17:17 +0530 https://www.taxtmi.com/acts?id=25211