CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Procedural Compliance under GST
A chartered accountant nominated under Section 66 of the CGST Act, 2017 for a special audit of Sharma Industries Ltd receives a written direction. The Assistant Commissioner grants the maximum extension permitted on application. What is the maximum total period from the start within which the audit report can be submitted?
The maximum total period is 180 days. Section 66(2) requires the special audit report within ninety days, and the proviso lets the Assistant Commissioner extend it by a further ninety days only, giving 90 plus 90, which is 180 days.
- A90 days
- B120 days
- C180 daysCorrect
- D270 days
Explanation
Section 66(2) requires the report within ninety days. The proviso allows the Assistant Commissioner to extend by a further ninety days. The total is 90 + 90 = 180 days. Choosing 270 days wrongly adds a second extension, which the section does not provide.
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