Section 71 gives authorised officers, audit parties and special auditors access to business premises to examine books and computer systems, and requires the business to produce its key records — accounts, trial balance, audited financial statements, cost and tax audit reports — on demand.
Key points
- Under section 71(1) of the CGST Act, 2017 an officer authorised by a Joint Commissioner or above has access to any place of business of a registered person to inspect books, documents, computers and software for audit, scrutiny, verification and checks to protect the revenue.
- The person in charge must produce, within fifteen working days of demand or such further period as allowed, the records declared to the department, the trial balance, audited financial statements, cost audit and income-tax audit reports, and other relevant records (section 71(2)).
The provisions
71(1)–(2)Access to business premises
Statutory text
(1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business of a registered person to inspect books of account, documents, computers, computer programs, computer software whether installed in a computer or otherwise and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue.
(2) Every person in charge of place referred to in sub-section (1) shall, on demand, make available to the officer authorised under sub-section (1) or the audit party deputed by the proper officer or a cost accountant or chartered accountant nominated under section 66-
(i) such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be prescribed;
(ii) trial balance or its equivalent;
(iii) statements of annual financial accounts, duly audited, wherever required;
(iv) cost audit report, if any, under section 148 of the Companies Act, 2013 (18 of 2013);
(v) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 (43 of 1961); and
(vi) any other relevant record,
for the scrutiny by the officer or audit party or the chartered accountant or cost accountant within a period not exceeding fifteen working days from the day when such demand is made, or such further period as may be allowed by the said officer or the audit party or the chartered accountant or cost accountant.
*Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What records must be produced to GST officers on a visit?
- Under section 71(2) of the CGST Act: the records declared to the department, trial balance, audited financial statements, cost audit and income-tax audit reports and other relevant records, within fifteen working days of the demand.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Section 71 is an access and production power, not a search power: it does not authorise breaking open premises or seizing goods, which require authorisation under section 67. It supports departmental audit (section 65) and special audit (section 66).