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 check s
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;
(v) the income -tax audit report, if any, under section 44AB of the
Income-tax Act, 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.
Officers to assist proper officers.-
Section 71 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 71.(1). 1
assam-goods-and-services-tax-act-2017-sec-71.json
•
Section 71
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "71",
"title": "Section 71.(1). 1",
"chapter": null,
"content": "Any officer under this Act, authorised by the proper officer not \nbelow the rank of Joint Commissioner, shall have access to any place \nof business of a registered person to inspect books of account, \ndocuments, computers, computer programs, computer software \nwhether installed in a computer or otherwise and such other things \nas he may require and which may be available at such place, for the \npurposes of carrying out any audit, scrutiny, verification and check s \nas may be necessary to safeguard the interest of revenue. \n(2) Every person in charge of place referred to in sub-section (1) shall, \non demand, make available to the officer authorised under sub -\nsection (1) or the audit party deputed by the proper officer or a cost \naccountant or chartered accountant nominated under section 66- \n(i) such records as prepared or maintained by the registered person \nand declared to the proper officer in such manner as may be \nprescribed; \n(ii) trial balance or its equivalent; \n(iii) statements of annual financial accounts, duly audited, wherever \nrequired; \n(iv) cost audit report, if any, under section 148 of the Companies Act, \n2013; \n(v) the income -tax audit report, if any, under section 44AB of the \nIncome-tax Act, 1961; and \n(vi) any other relevant record, for the scrutiny by the officer or audit \nparty or the chartered accountant or cost accountant within a period \nnot exceeding fifteen working days from the day when such demand \nis made, or such further period as may be allowed by the said officer \nor the audit party or the chartered accountant or cost accountant. \nOfficers to assist proper officers.-",
"footnote": "",
"is_definition": false,
"sort_order": 720
},
"prev_section": "70",
"next_section": "72"
}