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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and Revision

Under section 71 of the CGST Act, who may authorise an officer to access a registered person's place of business for audit, scrutiny, verification and checks?

The officer must be authorised by the proper officer not below the rank of Joint Commissioner. Section 71(1) of the CGST Act then gives that officer access to the registered person's place of business to inspect books, documents and computer records for audit, scrutiny, verification and checks.

  1. AAny proper officer, irrespective of rank
  2. BThe proper officer not below the rank of Joint CommissionerCorrect
  3. COnly the Commissioner of the State
  4. DThe Appellate Authority

Explanation

Section 71(1) allows an officer authorised by the proper officer not below the rank of Joint Commissioner to access a place of business of a registered person. The access is for inspecting books, documents, computers and software to safeguard revenue. Authorisation by a proper officer of any rank is not what the section says.

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