https://www.taxtmi.com/acts?id=29654 Officers authorised by the proper officer not below Joint Commissioner, or the deputed audit party or nominated cost/chartered accountant, may access a registered person's business premises to inspect books, documents and electronic records for audit and verification; the person in charge must produce prescribed records, trial balance, audited financial statements where required, cost audit and income tax audit reports where applicable, and other relevant records for scrutiny within the statutory working day period or any further period allowed by the inspecting authority. en-us Wed, 05 Jul 2017 10:08:57 +0530 Thu, 17 Aug 2017 12:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29654 Officers authorised by the proper officer not below Joint Commissioner, or the deputed audit party or nominated cost/chartered accountant, may access a registered person's business premises to inspect books, documents and electronic records for audit and verification; the person in charge must produce prescribed records, trial balance, audited financial statements where required, cost audit and income tax audit reports where applicable, and other relevant records for scrutiny within the statutory working day period or any further period allowed by the inspecting authority. Act-Rules GST - States Wed, 05 Jul 2017 10:08:57 +0530 https://www.taxtmi.com/acts?id=29654