https://www.taxtmi.com/acts?id=26103 Section 71 authorises officers, with proper officer approval not below Joint Commissioner, to access business premises of a registered person to inspect books, documents, computers, computer programs and software for audit, scrutiny, verification and checks. The person in charge must, on demand, furnish declared records, trial balance or equivalent, audited annual financial statements where required, cost audit and income-tax audit reports if any, and other relevant records for scrutiny by the officer, audit party or a chartered/cost accountant, within fifteen working days of demand or such further period as allowed. en-us Sat, 17 Jun 2017 14:29:27 +0530 Thu, 29 Jun 2017 16:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26103 Section 71 authorises officers, with proper officer approval not below Joint Commissioner, to access business premises of a registered person to inspect books, documents, computers, computer programs and software for audit, scrutiny, verification and checks. The person in charge must, on demand, furnish declared records, trial balance or equivalent, audited annual financial statements where required, cost audit and income-tax audit reports if any, and other relevant records for scrutiny by the officer, audit party or a chartered/cost accountant, within fifteen working days of demand or such further period as allowed. Act-Rules GST - States Sat, 17 Jun 2017 14:29:27 +0530 https://www.taxtmi.com/acts?id=26103