Visit to registered premises under Section 71 of the Central Goods and Service Act, 2017 - GST - PUBLIC NOTICE NO. - 05/2018

OFFICE OF THE COMMISSIONER CGST CENTRAL EXCISE AGRA 113/4, SANJAY PLACE, AGRA C. No. V(30)15/Tech./Agra/HQ/GST/2017/832(S/L) Date: 15.06.2018 PUBLIC NOTICE NO. - 05/2018 Subject: Visit to registered premises under Section 71 of the Central Goods and Service Act, 2017-reg. In suppression of Public Notice No. 04/2018 dated 01.06.2018; and in exercise of powers conferred upon the undersigned under Section 71 of the Central Goods and Services Tax Act, 2017, I hereby authorise all Deputy/Assistant Commissioners, Superintendents and Inspectors working under the Jurisdiction of CGST Central Excise Commissionerate, Agra 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 and checks as may be necessary to safeguard the interest of revenue. This authorisation, however, is subject to the following conditions:- 1. Whenever such a visit to a place of business of a registered person is undertaken by any of the officers authorised above, the undersigned shall be intimated by the Jurisdictional/Controlling Deputy/Assistant Commissioner. 2. In case such a visit is undertaken by any Superintendent/Inspector, it shall be done with prior permission of their Jurisdictional/Controlling Deputy/Assistant Commissioner. 3. Proper records of such Intimations/Permissions/Visits shall be maintained by the Jurisdictional/Controlling Deputy/Assistant Commissioner. (Ram Chandra Sankhla) Commissioner