Section 71 UP GST Act 2017 : Access to business premises
Section 71 UP GST Act 2017 [ Section 71 UP GST Act 2017 (Uttar Pradesh 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… Read More »