Section 35(5) of Central Goods & Services Tax (CGST) Act, 2017 mandates that every registered person must get his accounts audited by a __________ if his aggregated turnover during a financial year exceeds ₹ ________

CS Executive · Tax Laws · PYQS · December 2019
Section 35(5) of Central Goods & Services Tax (CGST) Act, 2017 mandates that every registered person must get his accounts audited by a __________ if his aggregated turnover during a financial year exceeds ₹ __________
(A) Chartered Accountant or Company Secretary, 2 Crore
(B) Chartered Accountant or Cost Accountant, 2 Crore
(C) Chartered Accountant or Company Secretary or Cost Accountant, 3 Crore
(D) Chartered Accountant, 3 Crore

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Goods and Services Tax (GST)

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