Section 71 – Access to business premises of CGST ACT, 2017<\/p>\n
71. (1) Any officer under this Act, authorised by the proper officer not below the rank
\nof Joint Commissioner, shall have access to any place of business of a registered person to
\ninspect books of account, documents, computers, computer programs, computer software
\nwhether installed in a computer or otherwise and such other things as he may require and
\nwhich may be available at such place, for the purposes of carrying out any audit, scrutiny,
\nverification and checks as may be necessary to safeguard the interest of revenue.
\n(2) Every person in charge of place referred to in sub-section (1) shall, on demand,
\nmake available to the officer authorised under sub-section (1) or the audit party deputed by
\nthe proper officer or a cost accountant or chartered accountant nominated under
\nsection 66\u2014
\n(i) such records as prepared or maintained by the registered person and declared
\nto the proper officer in such manner as may be prescribed;
\n(ii) trial balance or its equivalent;
\n(iii) statements of annual financial accounts, duly audited, wherever required;
\n(iv) cost audit report, if any, under section 148 of the Companies Act, 2013;
\n(v) the income-tax audit report, if any, under section 44AB of the Income-tax
\nAct, 1961; and
\n(vi) any other relevant record,
\nfor the scrutiny by the officer or audit party or the chartered accountant or cost accountant
\nwithin a period not exceeding fifteen working days from the day when such demand is made,
\nor such further period as may be allowed by the said officer or the audit party or the chartered
\naccountant or cost accountant.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 71 – Access to business premises of CGST ACT, 2017 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business of a registered person to inspect books of account, documents, computers, computer programs, computer software whether installed … Continue reading “Section 71 – Access to business premises of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/269"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=269"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/269\/revisions"}],"predecessor-version":[{"id":270,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/269\/revisions\/270"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}