Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 71, verbatim (show)
* Section 71. Access to business premises.-
(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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
Access to the place of business 71(1)
Questions to answer on the file10 questions
The demand for records 71(2) opening words
Questions to answer on the file5 questions
What must be made available 71(2) clauses (i) to (vi)
Questions to answer on the file11 questions
The time for making them available 71(2) closing words
Questions to answer on the file7 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| Enforced the section. | — | 1st July, 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | this provision requires Section 2 clause (91) | 71(1) "authorised by the proper officer not below the rank of Joint Commissioner" |
| Section 2 | this provision defined by Section 2 clause (85) | 71(1) "shall have access to any place of business of a registered person", with s.2(85) "place of business includes a place from where the business is ordinarily carried on" |
| Section 2 | this provision defined by Section 2 clause (94) | 71(1) "of a registered person", with s.2(94) "registered person means a person who is registered under section 25 but does not include a person having a Unique Identity Number" |
| Section 2 | this provision defined by Section 2 clause (13) | 71(1) "for the purposes of carrying out any audit", with s.2(13) "audit means the examination of records, returns and other documents" |
| Section 66 | 71(2) requires Section 66 | 71(2) "or a cost accountant or chartered accountant nominated under section 66" |
| Rule 56 of the CGST Rules, 2017 | 71(2) clause (i) prescribed by rule 56 of the CGST Rules 2017 | 71(2)(i) "such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be prescribed" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (2)
| Number | Date | Subject |
|---|---|---|
| Circular No. 129/48/2019-GST | 24 December 2019 | Standard Operating Procedure to be followed in case of non-filers of returns-reg. |
| Circular No. 3/03/2017-GST | 5 July 2017 | Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg. |
Unsettled questions
The words of section 71 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- Who is the "person in charge of place referred to in sub-section (1)" on whom the obligation in sub-section (2) falls? The Act neither defines the expression nor says how that person is identified at a place where several people work.
- What is a "working day" for the fifteen working days in sub-section (2), and whose working days are counted: those of the place of business, or those of the office that made the demand?
- Must the further period under sub-section (2) be allowed before the fifteen working days expire, and in what form must it be allowed? The closing words give no time and no form for allowing it.
See also
- Section 66 of the CGST Act, 2017: special audit
- Section 65 of the CGST Act, 2017: audit by tax authorities
- Section 70 of the CGST Act, 2017: power to summon persons to give evidence and produce documents
References
- Central Board of Indirect Taxes and Customs. "Section 71. Access to business premises". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 71 on the CBIC tax information portal