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

Under the CGST Act, 2017, which officer must authorise an officer to have access to a registered person's place of business to inspect books of account, documents and computer programs for audit, scrutiny, verification and checks?

Access to a registered person's business premises must be authorised by a proper officer not below the rank of Joint Commissioner. The authorised officer can then inspect books, documents, computers and software for audit, scrutiny, verification and checks to safeguard revenue.

  1. AAny officer authorised by a proper officer not below the rank of Joint CommissionerCorrect
  2. BAny officer authorised by a Superintendent of central tax
  3. COnly the Commissioner personally, with no delegation
  4. DA Magistrate, on application by the department

Explanation

Section 71(1) says any officer authorised by the proper officer, not below the rank of Joint Commissioner, has access to a registered person's place of business. A Superintendent's authorisation is below the required rank, so option B is wrong. No Magistrate order is needed.

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