https://www.taxtmi.com/acts?id=28884 An officer authorised by the proper officer not below the rank of Joint Commissioner may access any registered person's business premises to inspect books, documents, computers, programs and software for audit, scrutiny and verification. The person in charge must, on demand, provide declared records, trial balance or equivalent, audited annual financial statements where applicable, cost audit reports, income-tax audit reports and other relevant records to the inspecting officer, audit party, chartered accountant or cost accountant within fifteen working days or such further period as allowed. en-us Sat, 01 Jul 2017 14:28:54 +0530 Sat, 01 Jul 2017 14:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28884 An officer authorised by the proper officer not below the rank of Joint Commissioner may access any registered person's business premises to inspect books, documents, computers, programs and software for audit, scrutiny and verification. The person in charge must, on demand, provide declared records, trial balance or equivalent, audited annual financial statements where applicable, cost audit reports, income-tax audit reports and other relevant records to the inspecting officer, audit party, chartered accountant or cost accountant within fifteen working days or such further period as allowed. Act-Rules GST - States Sat, 01 Jul 2017 14:28:54 +0530 https://www.taxtmi.com/acts?id=28884