https://www.taxtmi.com/acts?id=25592 Section 71 authorises officers designated by the proper officer (not below Joint Commissioner) to access business premises of a registered person to inspect books, documents, computers, computer programs and software, and other items for audit, scrutiny, verification and checks. The person in charge must, on demand, produce declared records, trial balance, audited annual financial statements where required, cost audit report, income tax audit report and other relevant records for scrutiny within fifteen working days or such further period as allowed by the inspecting authority. en-us Mon, 12 Jun 2017 14:59:02 +0530 Thu, 15 Jun 2017 12:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25592 Section 71 authorises officers designated by the proper officer (not below Joint Commissioner) to access business premises of a registered person to inspect books, documents, computers, computer programs and software, and other items for audit, scrutiny, verification and checks. The person in charge must, on demand, produce declared records, trial balance, audited annual financial statements where required, cost audit report, income tax audit report and other relevant records for scrutiny within fifteen working days or such further period as allowed by the inspecting authority. Act-Rules GST - States Mon, 12 Jun 2017 14:59:02 +0530 https://www.taxtmi.com/acts?id=25592