Special audit of accounts as per section 66 of the CGST Act, 2017 shall be carried out by the __________ as nominated by the Commissioner; who shall submit the audit report duly signed within the maximum period of ______

CS Executive · Tax Laws · PYQS · December 2020
Special audit of accounts as per section 66 of the CGST Act, 2017 shall be carried out by the __________ as nominated by the Commissioner; who shall submit the audit report duly signed within the maximum period of __________ inclusive of extended period.
(A) Chartered Accountant; 90 days
(B) Chartered/Cost Accountant; 120 days
(C) CS/Chartered/Cost Accountant; 120 days
(D) Chartered/Cost Accountant; 180 days

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic