CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Inspection, Search, Seizure, Offences and Penalties
Under the CGST Act, 2017, who may authorise an officer of central tax to have access to a registered person's place of business to inspect books of account, documents and computer software for audit, scrutiny, verification and checks?
A proper officer not below the rank of Joint Commissioner authorises the officer. Section 71(1) of the CGST Act gives access to a registered person's place of business only on such authorisation, so lower-ranking officers or the GST Council cannot grant it.
- AA proper officer not below the rank of Joint CommissionerCorrect
- BAny Superintendent of central tax acting on his own
- CA proper officer not below the rank of Assistant Commissioner
- DThe GST Council through a written notification
Explanation
Section 71(1) allows an officer authorised by the proper officer, who must not be below the rank of Joint Commissioner, to access a registered person's place of business. The Assistant Commissioner rank is too low, and a Superintendent cannot act on his own authority. The GST Council has no role in individual authorisations.
Did you get it right without looking?
One question tells you little. A timed set on Inspection, Search, Seizure, Offences and Penalties shows your real accuracy, how long you take and where you lose marks.
More Inspection, Search, Seizure, Offences and Penalties questions
- For Section 67 purposes, who may purchase goods or services from a taxable person's business premises to check whether tax invoices or bills…
- During a search under Section 67(2) of the CGST Act, authorised officers find the premises locked and the owner absent. Which statement is c…
- Officers seized goods from the godown of Shree Ganesh Traders, Surat, under Section 67(2) on 10 March. No notice in respect of the goods has…
- Consider these statements on Section 67 of the CGST Act. (I) Documents seized or produced which are not relied upon for the notice must be r…
- Seized goods of Kaveri Traders were seized under Section 67(2) of the CGST Act and no notice has been given in respect of them. Assuming no …
- A Joint Commissioner has reason to believe that a transporter is keeping goods that have escaped payment of tax. Which course is correct und…