Submission of records for audit and scrutiny :
Every person in charge of premises referred to in section 71(1) shall, on demand, make available to the officer authorized under section 71(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 taxable 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 (v) the income-tax audit report, if any, under section 44AB of the Income-tax Act (vi) any other relevant record.
The records should be submitted for the scrutiny of the officer or audit party or the chartered accountant or cost accountant within a reasonable time, 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 – section 71(2) of CGST Act.