The Meghalaya Goods and Services Tax Act, 2017
Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST
Tax201765 of 116 sections available18 chapters
Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST
71. Access to business premises
Statutory text
- (1) Any officer under this Act may have access to any place of business of a registered person for the purposes of carrying out any audit, scrutiny, verification, inspection or any other enquiry or investigation under this Act and the presiding officer, or any other officer authorised by him, shall, at all reasonable times, have free access to—
- (a) any place of business, godown, warehouse or any other place where the registered person keeps the books of account, documents having extra importance, cash, stock in trade or assets;
- (b) any place of business where the registered person is engaged in making supply of goods or services or both;
- (c) any place of business where the registered person is engaged in keeping books of account or other documents in electronic form.
- (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 detailed under sub-section (1) of section 65, the following records and assets:—
- (a) such records as prepared and maintained by the registered person and declared to the proper officer in such manner as may be prescribed;
- (b) trial balance or its equivalent;
- (c) statements of annual financial accounts, duly audited, wherever required;
- (d) cost audit report, if any, under section 148 of the Companies Act, 2013;
- (e) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961; and
- (f) any other relevant record, for the scrutiny by the officer or audit party.
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