Find
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.
GST
Officer asks for books during a visit
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 35(1), CGST Act 2017; Rule 56, CGST Rules 2017; Sec 67, CGST Act 2017
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.
Close
- Ask for the officer's identity and any authorisation.
- Show the registers and documents asked for.
- Note what was checked or taken.
- Ask for copies of any document you sign.
- Inform your CA the same day.
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