MCQs on Goods and Services Tax (GST) -15

1. Who is authorised to undertake the audit of a registered person? 

(a) The Commissioner of CGST/Commissioner of SGST 
(b) any officer authorised by Commissioner of CGST/Commissioner of SGST by way of a general or a specific order. 
(c) Only (a) 
(d) (a) or (b) 


2. Whether any reason to believe or evidence is required for initiation of audit u/s 65? 

(a) Reason to believe is a prerequisite for initiation of audit u/s 65. 
(b) Proper evidence is a prerequisite for initiation of audit u/s 65. 
(c) (a) & (b) 
(d) No, Sec 63 does not specify any such requirements. 


3. The tax authorities may conduct audit u/s 65 at: 

(a) the place of business of the registered person 
(b) the place of residence of the registered person. 
(c) the office of the tax authorities. 
(d) (a) or (c) 


4. Prior to the conduct of audit u/s 65 the registered person shall be informed, by way of a notice, sufficiently in advance: 

(a) not less than fifteen working days. 
(b) not less than thirty working days. 
(c) not less than ten working days. 
(d) No prior intimation required. 


5. The time limit for completion of the audit u/s 65(1) is: 

(a) six months from the date of commencement of audit. 
(b) three months from the date of commencement of audit. 
(c) One year from the date of commencement of audit. 
(d) None of the above. 


6. Where the [Commissioner] is satisfied that audit in respect of such taxable person cannot be completed within three months from the date of commencement of audit the time limit can be extended: 

(a) by a further period not exceeding six months. 
(b) by a further period not exceeding six months. 
(c) by a further period not exceeding six months. 
(d) No extension of time limit is permissible. 


7. During the course of audit, the authorised officer may require the registered person: 

(a) to afford him the necessary facility to verify the books of account or other documents as he may require. 
(b) to furnish such information as he may require and render assistance for timely completion of the audit. Audit 167 Indirect Taxes Committee 
(c) (a) and/or (b) 
(d) Only (a) 


8. Special audit u/s 66 can be directed at any stage of scrutiny, enquiry, investigation or any other proceedings having regard to nature and complexity of the case if, any officer not below the rank of [Assistant Commissioner]: 

(a) is of the opinion that the value has not been correctly declared 
(b) the credit availed is not within the normal limits. 
(c) assessee does no co-operate 
(d) (a) or (b) 


9. Who can direct the registered person to get his records audited u/s 66? 

(a) An officer not below the rank of [Assistant Commissioner], with the prior approval of the [Commissioner] 
(b) An officer not below the rank of [Joint/Additional], with the prior approval of the [Chief Commissioner] 
(c) An officer not below the rank of [Chief Commissioner], with the prior approval of the [Principle Chief Commissioner] 
(d) None of the above. 


10. Who is authorised to conduct the audit including books of account u/s 66? 

(a) Chartered Accountant as may be nominated by the [Commissioner]. 
(b) Cost Accountant as may be nominated by the [Commissioner]. 
(c) (a) or (b) 
(d) Any officer as may be nominated by the [Additional Director]. 



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