Section 71 of Sikkim GST Act 2017
[ Section 71 of Sikkim 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.
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 (18 of 2013);|
|(v)||the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 (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.