Section 71 Assam GST Act 2017 : Access to business premises

By | July 29, 2017
Print Friendly, PDF & Email
(Last Updated On: July 29, 2017)

 Section 71 Assam GST Act 2017

( Section 71 Assam GST Act 2017  Explains Access to business premises and is Covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST)

Access to business premises

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 in a computer or otherwise and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue.

(2) Every person in charge of place referred to in sub-section (1) shall on demand, make available to the officer authorised under sub-section (1) or the audit party deputed by the proper officer or a cost accountant or chartered accountant nominated under section 66-

(i)such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be prescribed;
(ii)trial balance or its equivalent;
(iii)statements of annual financial accounts, duly audited, wherever required;
(iv)cost audit report, if any, under section 148 of the Companies Act, 2013 (Central Act 18 of 2013);
(v)the income-tax audit report, if any, under section 44AB of the of the Income-tax Act, 1961 (Central Act 43 of 1961) and
(vi)any other relevant record, for the scrutiny by the officer or audit party or the chartered accountant or cost accountant within a period not exceeding fifteen working days from the day when such demand is made, or such further period as may be allowed by the said officer or the audit party or the chartered accountant or cost accountant.

 


Assam GST Act 2017 

Assam GST Rules 2017

Assam GST Notifications

Assam GST Rates Notification

Assam GST Bill 2017

Related Topic on GST

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material
Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

Leave a Reply

Your email address will not be published. Required fields are marked *