https://www.taxtmi.com/acts?id=30611 Officers authorised by a proper officer not below the rank of Joint Commissioner may access a registered person's place of business to inspect books, documents, computers, computer programs and other relevant things for audit, scrutiny, verification and revenue protection. The person in charge must produce declared records, trial balance or equivalent, audited annual accounts where required, cost audit reports, income-tax audit reports and other relevant records for examination within a specified working-day period or such further period as allowed by the authorised officer or audit party. en-us Wed, 26 Jul 2017 14:42:02 +0530 Wed, 26 Jul 2017 14:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30611 Officers authorised by a proper officer not below the rank of Joint Commissioner may access a registered person's place of business to inspect books, documents, computers, computer programs and other relevant things for audit, scrutiny, verification and revenue protection. The person in charge must produce declared records, trial balance or equivalent, audited annual accounts where required, cost audit reports, income-tax audit reports and other relevant records for examination within a specified working-day period or such further period as allowed by the authorised officer or audit party. Act-Rules GST - States Wed, 26 Jul 2017 14:42:02 +0530 https://www.taxtmi.com/acts?id=30611