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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 the CGST Act, 2017, an officer may access a registered person's place of business to inspect books of account, computers and software for audit, scrutiny, verification and checks. Who must authorise that officer?

The officer must be authorised by the proper officer who is not below the rank of Joint Commissioner. This is the safeguard in section 71(1) for access to a registered person's business premises for audit, scrutiny, verification and checks, so authorisation by a lower-ranked officer is insufficient.

  1. AThe proper officer, who must not be below the rank of Joint CommissionerCorrect
  2. BThe proper officer, who may be of any rank
  3. CThe Goods and Services Tax Council
  4. DThe Appellate Authority

Explanation

Section 71(1) says an officer must be authorised by the proper officer not below the rank of Joint Commissioner. Authorisation by an officer of any rank is therefore not enough. The Council and the Appellate Authority have no role in granting this authorisation.

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