https://www.taxtmi.com/acts?id=28240 Access to business premises authorises officers nominated by the proper officer not below Joint Commissioner to inspect any registered person's place of business, examine books, documents, computers, programs and software, and require other relevant items for audit, scrutiny, verification and revenue protection. Persons in charge must produce declared records, trial balance or equivalent, audited annual accounts where applicable, cost and income-tax audit reports if any, and other relevant records for scrutiny by the officer, audit party, or nominated chartered/cost accountant within a prescribed timeframe or such further period as allowed by the inspecting authority. en-us Wed, 28 Jun 2017 12:30:08 +0530 Tue, 04 Jul 2017 15:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28240 Access to business premises authorises officers nominated by the proper officer not below Joint Commissioner to inspect any registered person's place of business, examine books, documents, computers, programs and software, and require other relevant items for audit, scrutiny, verification and revenue protection. Persons in charge must produce declared records, trial balance or equivalent, audited annual accounts where applicable, cost and income-tax audit reports if any, and other relevant records for scrutiny by the officer, audit party, or nominated chartered/cost accountant within a prescribed timeframe or such further period as allowed by the inspecting authority. Act-Rules GST - States Wed, 28 Jun 2017 12:30:08 +0530 https://www.taxtmi.com/acts?id=28240