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CMA Final · Indirect Tax Laws and Practice · Transition to GST (Transitional Provisions)

Under the job work transitional provisions, the six-month period for return of goods may be extended on sufficient cause being shown. Who may grant the extension, and for how long at most?

The Commissioner may extend the six-month period, on sufficient cause being shown, by a further period not exceeding two months. So the maximum total period for return of the goods is eight months from the appointed day.

  1. AThe Commissioner, for a further period not exceeding two monthsCorrect
  2. BThe Commissioner, for a further period not exceeding six months
  3. CThe proper officer, for a further period not exceeding one month
  4. DThe GST Council, for a further period not exceeding three months

Explanation

The first proviso to Section 141(1) lets the Commissioner extend the six-month period on sufficient cause for a further period not exceeding two months. The extension power does not rest with the GST Council, and the limit is two months, not six.

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