Go AD-Free with CAclubindia Pro and get a FREE CCI Coffee Mug. Subscribe Now!

gst officers visit our offices

satish bysani (15 Points)

25 August 2019

gst officers visit our office with our permission or he have right to visit our office with outingormation

Reply
Follow
Share

1 Replies

Shivam RC (Student) (23683 Points)
Replied 25 August 2019

They can visit your Business premises without your permission. However you must check all the documents and authenticity of the officers before entering your business premises.

The above mentioned scenario is governed by Section 71 of the CGST Act 2017.

EXTRACT of the Provision of Section 71(1) of the CGST Act 2017 is reproduced below :

"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."

Warm Regards.

1 Like