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

(D) Chartered/Cost Accountant; 180 days

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QUESTION & ANSWER COMPILER ON GST LAW

Compiler on Section 66 - Special audit under GST