Access to Business premises :
• Sec 71
• Authorised CGST/SGST Officer would have access to business premises
• Who can authorise?
• Not below JC
• What can they inspect
• Accounts, documents, computers, computer programs, software
• For the purpose of audit, scrutiny, verification, checks
• Intention is to safe guard the interest of revenue
• Records should be made available within 15 days