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Is any provision under gst to visit premises by superintendent without permission taken by joint commissioner?

Is any provision under gst to visit premises by superintendent without permission taken by joint commissioner?

Reply—As per section 71(1) of CGST Act, 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.

As per above provision, authorization of joint commissioner is required for access to any place of business of a registered person. 

However as per Rule 25 where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication or due to not opting for Aadhaar authentication before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification. There is no reqirement for permission of JC.

Posted Date: Sep 26, 2020
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