Chapter XIV - Inspection, search, seizure and arrest
Section 71
Section 71: Access to business premises
Section 71 provides authorised officers access to registered business premises and specified records for audit, scrutiny and revenue checks.
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Need advice on Section 71?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business of a registered person to inspect books of account, documents, computers, computer programs, computer software whether installed in a computer or otherwise and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue.
(2) Every person in charge of place referred to in sub-section (1) shall, on demand, make available to the officer authorised under sub-section (1) or the audit party deputed by the proper officer or a cost accountant or chartered accountant nominated under section 66— (i) such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be prescribed; (ii) trial balance or its equivalent; (iii) statements of annual financial accounts, duly audited, wherever required; (iv) cost audit report, if any, under section 148 of the Companies Act, 2013 (18 of 2013); (v) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 (43 of 1961); and (vi) any other relevant record, for the scrutiny by the officer or audit party or the chartered accountant or cost accountant within a period not exceeding fifteen working days from the day when such demand is made, or such further period as may be allowed by the said officer or the audit party or the chartered accountant or cost accountant.
Introduction
The access power is tied to a registered person’s place of business, proper-officer authorisation at Joint Commissioner rank or higher, and the audit or verification purpose.
Key takeaways
Authorised access
An authorised officer may inspect books, documents, computers, programs and software at the registered person’s place of business for audit, scrutiny, verification or checks.
Records on demand
The person in charge supplies relevant GST records, trial balance, financial statements and applicable audit reports to the officer, audit party or nominated professional.
Response period
The Act gives no more than fifteen working days after demand, subject to further time allowed by the authorised recipient.
Authorised access
An authorised officer may inspect books, documents, computers, programs and software at the registered person’s place of business for audit, scrutiny, verification or checks.
Records on demand
The person in charge supplies relevant GST records, trial balance, financial statements and applicable audit reports to the officer, audit party or nominated professional.
Response period
The Act gives no more than fifteen working days after demand, subject to further time allowed by the authorised recipient.
Practical checklist
Do
- Verify authorisation and the demand scope.
- Locate financial, GST and applicable audit records.
- Track fifteen working days and any allowed extension.
Avoid
- Assume the power applies without checking its rank, authorisation and statutory conditions.
Frequently asked questions
Are only GST returns covered?
No. Section 71 lists books, trial balance, financial statements and applicable audit reports as well.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026