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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Procedural Compliance under GST

A special audit is directed under section 66 of the CGST Act, 2017. The nominated chartered accountant has submitted nothing for the first 90 days. On a valid application, what is the maximum total period that can be available for submitting the report?

The maximum is 180 days. Section 66(2) gives 90 days for the report, and the Assistant Commissioner may extend it by a further 90 days on application or for sufficient reason. No longer extension is provided in that sub-section.

  1. A90 days, with no extension permitted
  2. B180 days, being the original 90 days plus a further 90 daysCorrect
  3. C270 days, being the original period plus 180 days
  4. D120 days, being the original period plus 30 days

Explanation

Section 66(2) fixes 90 days for the report, and the Assistant Commissioner may extend it by a further 90 days on application or for material and sufficient reason. Total is 90 + 90 = 180 days. The 270-day option confuses this with the audit by tax authorities, where three months can be extended by up to six months.

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