Section 71 of Sikkim GST Act 2017 : Access to business premises
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 ] [ Enforced with effect from 1-7-2017. ] Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner,… Read More »