https://www.taxtmi.com/acts?id=27335 Officers authorised by a proper officer not below the rank of Joint Commissioner may access any business place of a registered person to inspect books, documents, computers, computer programs and software for audit, scrutiny, verification and checks. The person in charge must produce declared records, trial balance, audited annual financial statements where required, cost audit reports if any, income-tax audit reports if any, and other relevant records for scrutiny within fifteen working days of demand, or within any extended period allowed by the inspecting officer or audit party. en-us Fri, 23 Jun 2017 16:59:54 +0530 Fri, 23 Jun 2017 16:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27335 Officers authorised by a proper officer not below the rank of Joint Commissioner may access any business place of a registered person to inspect books, documents, computers, computer programs and software for audit, scrutiny, verification and checks. The person in charge must produce declared records, trial balance, audited annual financial statements where required, cost audit reports if any, income-tax audit reports if any, and other relevant records for scrutiny within fifteen working days of demand, or within any extended period allowed by the inspecting officer or audit party. Act-Rules GST - States Fri, 23 Jun 2017 16:59:54 +0530 https://www.taxtmi.com/acts?id=27335