Sidebar
QUESTION & ANSWER COMPILER ON GST LAW
Compiler on Section 66 - Special a...
Compiler on Section 67 - Power of ... Compiler on Section 68 - Inspectio... Compiler on Section 129 - Detentio... Compiler on Section 130 - Confisca... Compiler on Section 73 of CGST Act... Compiler on Section 12 of IGST Act...Compiler on Section 66 - Special audit under GST
66.1.1 Time limit for conclusion of special audit = 90 days
Question No. |
Institute |
Level |
Term |
QN |
M |
Quesiton-1 |
ICSI |
E |
D22 |
87 |
1 |
Question-1 [ICSI-E-D22-87-1]
The Special Audit report u/s 66 of CGST Act, 2017, is to be submitted to Assistant Commissioner normally within a period of :
(A) 30 days; (B) 60 days; (C) 90 days; (D) 180 days
66.1.1.1 Time limit may be extended for further 90 days by AC
Question No. |
Institute |
Level |
Term |
QN |
M |
Quesiton-1 |
ICSI |
E |
D20 |
91 |
1 |
Question-1 [ICSI-E-D20-91-1]
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
GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263