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Visit to registered premises under Section 71 of the Central Goods and Service Act, 2017 - Service Tax - PUBLIC NOTICE NO. - 04/2018Extract OFFICE OF THE COMMISSIONER CGST CENTRAL EXCISE. AGRA 113/4 SANJAY PAI,CE, AGRA C. No. V(30)15/Tech/Agra/HQ/GST/2017/707(S/L) Date: 01.06.2018 PUBLIC NOTICE NO. - 04/2018 Subject: Visit to registered premises under Section 71 of the Central Goods and Service Act, 2017- Reg. In exercise of the powers conferred upon the undersigned under Section 71 of the Central Goods and Service Tax Act, 2017, I hereby authorise all Additional/ Joint Commissioners and Deputy/ Assistant Commissioners, working under the jurisdiction of CGST Central Excise Commissionerate, Agra to grant permission to subordinate officers upto rank of Inspector to 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, investigation and checks as may be necessary to safeguard the interest of revenue. This authorization, however, is subject to the condition that each time a visit to a registered premise is undertaken by any of the officers authorized herein above, prior/ex-post facto intimation to the Commissioner of CGST Central Excise Commissionerate, Agra, would be mandatory. The proper records of such permission/ visits should invariably be maintained. (R. C. Sankhla) Commissioner
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