Answer

1. F

   Facts

   Officers can ask to see books and records kept at your place of business. Show the registers, invoices and stock records and keep a note of what was seen or taken.

2. P

   Provisions and law

   • Sec 35(1), CGST Act 2017Every registered person keeps true and correct accounts of production, stock, inward and outward supplies, ITC and output tax at the principal place of business
   • Rule 56, CGST Rules 2017Details of records: supplies, stock, advances, tax paid, ITC and names of suppliers and buyers, kept at each place of business
   • Sec 67, CGST Act 2017Power of inspection, search and seizure with authorisation
3. A

   Analysis

   Sec 35 requires records at the place of business, so they should be available. A formal inspection under Sec 67 needs written authorisation. Ask to see it politely, cooperate, and ask for a list of any documents taken. Example: an officer asks for this month's sales register and purchase bills; show them and ask for a copy of any panchnama.

4. C

   Conclusion

   1. 1Ask for the officer's identity and any authorisation.
   2. 2Show the registers and documents asked for.
   3. 3Note what was checked or taken.
   4. 4Ask for copies of any document you sign.
   5. 5Inform your CA the same day.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.