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 7...