Authorized Officers Can Access Business Premises for Audit Under Tripura GST Act, 2017, Section 65.
Under the Tripura Goods and Services Tax Act, 2017, authorized officers, not below the rank of Joint Commissioner, have the right to access business premises of registered individuals to inspect various records, including books of account, documents, and computer systems, for audit and verification purposes. Those in charge must provide specified records, such as financial statements, cost audit reports, and income-tax audit reports, within fifteen working days upon request. This access is intended to safeguard revenue interests and ensure compliance with tax regulations.
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