https://www.taxtmi.com/forum/issue?id=115179 GST visiting officers of the Centre or State may require production of records from units outside their territorial allotment for investigation or refund verification; such visits must be authorised by an appropriate superior (Deputy Commissioner or officer not below Joint Commissioner). Assessees are obliged to produce invoices, returns, audit reports and related documents, and non production can lead to penalties or subsequent show cause notices. Practical safeguards include recording visits in a security register and retaining evidence of documents supplied, while formal objections to officer conduct are to be raised in replies to any issued show cause notice. en-us Fri, 12 Jul 2019 14:17:47 +0530 Thu, 23 Jan 2025 15:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115179 GST visiting officers of the Centre or State may require production of records from units outside their territorial allotment for investigation or refund verification; such visits must be authorised by an appropriate superior (Deputy Commissioner or officer not below Joint Commissioner). Assessees are obliged to produce invoices, returns, audit reports and related documents, and non production can lead to penalties or subsequent show cause notices. Practical safeguards include recording visits in a security register and retaining evidence of documents supplied, while formal objections to officer conduct are to be raised in replies to any issued show cause notice. Discussion-Forum GST Fri, 12 Jul 2019 14:17:47 +0530 https://www.taxtmi.com/forum/issue?id=115179