Section 71 of CGST Act - Access to Business Premises
Section 71 of the Central Goods and Services Tax Act, 2017 empowers a duly authorised GST officer to access the business premises of a registered person for audit, scrutiny, verification and revenue-protection checks. It also requires specified records and audit documents to be produced on demand within the statutory time limit.
Updated: 15 September 2026
Meaning and scope of Section 71
Section 71 is an access-and-production provision. It is designed to enable GST authorities to examine books, documents, computer systems and other relevant material at a registered person's place of business when this is required for an audit, scrutiny, verification or other checks necessary to safeguard revenue.
For this purpose, "place of business" is defined in Section 2(85) of the CGST Act broadly to include a place from which business is ordinarily carried on, a warehouse or godown or other place where goods are stored or supplied or received, a place where books of account are maintained, and a place where business is carried on through an agent.
Text of Section 71 - Access to business premises
Section 71(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.
Section 71(2). Every person in charge of the place referred to in sub-section (1) shall, on demand, make available to the officer authorised under sub-section (1), the audit party deputed by the proper officer, or a cost accountant or chartered accountant nominated under Section 66:
- records prepared or maintained by the registered person and declared to the proper officer in the prescribed manner;
- trial balance or its equivalent;
- statements of annual financial accounts, duly audited, wherever required;
- cost audit report, if any, under Section 148 of the Companies Act, 2013;
- income-tax audit report, if any, under Section 44AB of the Income-tax Act, 1961; and
- any other relevant record for scrutiny.
The material demanded under clause (vi) and the listed records are to be made available within a period not exceeding fifteen working days from the date of demand, or within such further period as may be allowed by the authorised officer, audit party, chartered accountant or cost accountant, as applicable.
Who can authorise access under Section 71?
The officer who enters or accesses the premises must be authorised by the proper officer, and the authorising proper officer must not be below the rank of Joint Commissioner. The provision therefore does not confer an unrestricted right of access on every officer merely by virtue of holding office under the CGST Act.
What can be inspected?
| Category | Examples covered by Section 71 |
|---|---|
| Books and documents | Books of account, business records, trial balance, financial statements and other relevant documents. |
| Electronic systems | Computers, computer programs, software and electronically maintained records available at the place of business. |
| Audit material | Cost audit report, where applicable, and income-tax audit report under Section 44AB, where applicable. |
| Other relevant material | Other things or records required for audit, scrutiny, verification and checks for safeguarding revenue. |
Electronic records and GST accounts
The CGST Rules governing accounts and records require registered persons maintaining electronic records to produce relevant records or documents on demand in authenticated hard copy or an electronically readable format. The rules also contemplate production, on demand, of information concerning audit trails, inter-linkages, source documents, record layouts, data dictionaries and explanations of codes used. Businesses should therefore maintain accessible and intelligible electronic records, not merely raw data.
Section 71 compared with inspection, search and seizure under Section 67
Section 71 should not be confused with Section 67. Section 71 primarily provides authorised access to a registered person's place of business and relevant records for audit, scrutiny, verification and checks. Section 67 separately contains statutory powers relating to inspection, search and seizure where its conditions are satisfied. The legal basis and safeguards applicable to the action should therefore be identified from the nature of the proceeding and the authority invoked.
Compliance checklist for a registered person
When access or records are sought under Section 71, the person in charge should verify the authorisation, identify the proceeding for which access is sought, preserve the requested physical and electronic records, keep a record of documents or data furnished, and comply with the fifteen-working-day period or obtain an allowed extension where additional time is genuinely required.
Related CGST Act provisions
For context, see Section 65 - Audit by tax authorities, Section 66 - Special audit, Section 67 - Inspection, search and seizure, Section 70 - Power to summon persons and Section 72 - Officers to assist proper officers.
Official references
The current legislation and rules should be checked from official sources before acting on a particular proceeding. The principal official references are the India Code portal and the Central Board of Indirect Taxes and Customs GST portal.