Section 71 – Access to Business Premises
Section 71 of CGST Act, 2017 – Access to Business Premises
Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant
1. Objective of Section 71
Section 71 empowers GST authorities to access the business premises of a taxable person for the purpose of carrying out lawful proceedings under the CGST Act.
This provision enables verification without resorting to coercive actions such as search or seizure.
2. Statutory Provision – Section 71
Section 71(1):
Any officer under this Act
authorised by the proper officer
may access any place of business
of a registered person
for the purpose of carrying out
any audit, scrutiny, verification or checks
as may be necessary
to safeguard the interest of revenue.
Section 71(2):
Every person in charge of the place
so accessed
shall make available
all records, books of account,
documents and such other information
as may be required.
3. Nature of Power under Section 71
Access under Section 71 is:
- Administrative in nature
- Non-intrusive
- Without search or seizure
It is meant for facilitation of verification, not investigation.
4. When Can Section 71 Be Invoked?
Section 71 is generally invoked during:
- Audit under Section 65
- Scrutiny under Section 61
- Verification of records
- Departmental checks or surveys
It does not require “reason to believe” as required under Section 67.
5. Who Can Access the Premises?
Access can be made by:
- Any officer authorised by proper officer
- Audit or verification teams
Written authorisation is advisable, though not expressly mandated.
6. Obligations of the Taxpayer
The person in charge of the premises must:
- Allow access to officers
- Provide books of account and records
- Assist in verification process
Obstruction may attract penal consequences.
7. Limitations on Power under Section 71
Section 71 does not empower officers to:
- Conduct search of premises
- Seize goods or documents
- Seal premises
For such actions, Section 67 must be followed.
8. Section 71 vs Section 67
- Section 71: Access for audit / verification
- Section 67: Inspection, search and seizure
Section 71 is preventive and facilitative, Section 67 is coercive.
9. Practical Scenarios
- Audit team visiting office for record verification
- GST officer checking stock registers
- Verification of ITC documents
Such visits are common during audit cycles.
10. Judicial View and Safeguards
Courts have observed that:
- Section 71 cannot be used as a substitute for search
- Officers must act within scope of authorisation
- Business operations should not be unnecessarily disrupted
Abuse of power is challengeable in writ jurisdiction.
11. Related Provisions
- Section 61 – Scrutiny of returns
- Section 65 – Audit by tax authorities
- Section 67 – Search and seizure
12. Professional Insight
Section 71 is a cooperation-based provision. Taxpayers should facilitate access while ensuring officers stay within legal limits. Clear documentation and calm handling usually close matters without escalation.
Disclaimer: This article is prepared based on the CGST Act, CGST Rules, notifications and prevailing legal position as applicable till date. Access powers must be exercised reasonably and proportionately.
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