Section 71
Access to business premises
In force
Section 71. Access to business premises.
(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 for the purpose of carrying out any audit, scrutiny, verification and checks.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-71.html
- Source confidence: Pending verification
Quick facts
- Section
- 71
- Chapter
- XIV
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0