Grounds which leads a commissioner to order for a special audit in case of a registered person by a communication in writing for getting his records including books of accounts examined and audited and by a person who

CS Executive · Tax Laws and Practice · PYQS · December 2018
Grounds which leads a commissioner to order for a special audit in case of a registered person by a communication in writing for getting his records including books of accounts examined and audited and by a person who
(A) supplies any goods or service or both without issue of any invoice by Cost Accountant or Company Secretary
(B) avail input tax credit with bogus invoice by Company Secretary or Cost Accountant
(C) has not correctly declared the value or the credit availed is not within the normal limits, by a Chartered Accountant or a Cost Accountant
(D) none of the above

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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