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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Inspection, Search, Seizure, Offences and Penalties

An officer is authorised under section 71 to scrutinise the records of Kaveri Textiles Pvt Ltd, a registered person. The demand for records is made on 3 March. By when must the person in charge make the records available, unless the officer allows more time?

The records must be made available within fifteen working days from the date of demand, or such further period as the officer allows. Section 71(2) of the CGST Act sets this limit, so seven working days, thirty days or six months are incorrect.

  1. AWithin seven working days from 3 March
  2. BWithin fifteen working days from 3 MarchCorrect
  3. CWithin thirty calendar days from 3 March
  4. DWithin six months from 3 March

Explanation

Section 71(2) requires the person in charge to make records available for scrutiny within a period not exceeding fifteen working days from the day of demand. The officer may allow a further period. Thirty days and six months are not the period in this section.

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