rekha pisal
rekha pisal
6 years ago

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)

Answer: Option D

Solution(By Examveda Team)

The Commissioner of CGST/Commissioner of SGST or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed.

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