Q161: The fee for filing an appeal before AAAR by the Department is
- A. 5000/- under CGST Act
- B. 5000/- under SGST Act
- C. 10000/- each under CGST and SGST Act
- D. None of the above
Answer
Answer D. None of the above
Q162: The details of outward supplies of goods or services shall be submitted by
- A. 10th of the succeeding month
- B. 18th of the succeeding month
- C. 15th of the succeeding month
- D. 20th of the succeeding month
Answer
Answer A. 10th of the succeeding month
Q163: Details of Outward supplies shall include
- A. Invoice
- B. Credit and Debit notes
- C. Revised invoice issued in relation to outward supplies
- D. All the above
Answer
Answer D. All the above
Q164: The details submitted by the outward supplier in Form GSTR 1 shall be furnished to the recipient regular dealer in form
- A. GSTR 4A
- B. GSTR 5A
- C. GSTR 2A
- D. GSTR 6A
Answer
Answer C. GSTR 2A
Q165: The details submitted by the outward supplier in Form GSTR 1 shall be furnished to the input service distributor in form
- A. GSTR 4A
- B. GSTR 5A
- C. GSTR 2A
- D. GSTR 6A
Answer
Answer D. GSTR 6A
Q166: Which of the following is true?
- A. The Commissioner may extend the time limit for furnishing the details of outward supplies by notification for valid reasons
- B. The details of outward supplies shall include details of debit notes, credit notes and revised invoices issued in relation to outward supplies
- C. The details of outward supplies shall be submitted in Form GSTR-1 by all the registered taxable person other than ISD, non-resident tax payer and a person paying tax under section 10, section 51 and section 52
- D. All the above
Answer
Answer D. All the above
Q167: The details submitted by the supplier in Form GSTR 1 are communicated to the registered taxable person in
- A. Form GSTR 1A on 17th of the succeeding month
- B. Form GSTR 2A after the data entry in Form GSTR 1
- C. Form GSTR 2A after the due date of filing Form GSTR 1
- D. Form GSTR 1A on 15th of the succeeding month
Answer
Answer C. Form GSTR 2A after the due date of filing Form GSTR 1
Q168: A person having___business verticals in a State___obtain a separate registration for each business vertical
- A. Single, shall
- B. Multiple, shall
- C. Multiple, may
- D. Single, May
Answer
Answer C. Multiple, may
Q169: In case of supply of plant & machinery on which ITC is taken, tax to be paid on is
- A. Amount equal to ITC availed less 5% for every quarter or part thereof
- B. Tax on transaction value
- C. Higher of above two
- D. Lower of above two
Answer
Answer C. Higher of above two
Q170: The principal can avail ITC on goods sent to jobworker which relates to
- A. Inputs
- B. Capital goods
- C. Inputs/capital goods directly sent to jobworker
- D. All of above
Answer
Answer D. All of above
Q171: How the aggregate turnover of Rs. 20 Lakh is calculated?
- A. Aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person having same PAN computed on all India basis
- B. Aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person computed for each state separately
- C. Aggregate value of all taxable intrastate supplies, export of goods/services and exempt supplies of a person having same PAN computed for each state separately
- D. Aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person having same PAN computed on all India basis and excluding taxes if any charged under CGST Act, SGST Act and IGST Act
Answer
Answer D. Aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person having same PAN computed on all India basis and excluding taxes if any charged under CGST Act, SGST Act and IGST Act
Q172: Whether all persons are mandatorily required to obtain registration?
- A. Yes
- B. Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services, if specified threshold limit does not exceed in a financial year
- C. Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services
- D. No, only if specified threshold exceeds in a financial year then only need to obtain
Answer
Answer C. Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services
Q173: Which one of the following is true?
- A. A person can.t collect tax unless he is registered
- B. Registered person not liable to collect tax till his aggregate turnover exceeds Rs.20 lakhs/ Rs.10 Lakhs as the case may be
- C. A person can collect the tax during the period of his provisional registration
- D. Both (a) and (b) are correct
Answer
Answer A. A person can.t collect tax unless he is registered
Q174: Which of the following forms are used for registration?
- A. Form GSTR -1
- B. Form GSTAPL.01
- C. Form GST REG-01
- D. Form GST RFD-01
Answer
Answer C. Form GST REG-01
Q175: Within how many days a person should apply for registration?
- A. Within 60 days from the date he becomes liable for registration
- B. Within 30 days from the date he becomes liable for registration
- C. No Time Limit
- D. Within 90 days from the date he becomes liable for registration
Answer
Answer B. Within 30 days from the date he becomes liable for registration
Q176: What is the validity of the registration certificate issued to casual taxable person and nonresident taxable person?
- A. 90 days from the effective date of registration
- B. Period specified in the application for registration
- C. Earliest of (a) or (b) above
- D. 180 days from the effective date of registration
Answer
Answer C. Earliest of (a) or (b) above
Q177: Do I, a Mutual fund Distributor working in Delhi, need to register under GST, having income less than Rs. 20 Lakhs but working for offices that are registered in Mumbai and have branch offices in Delhi?
- A. No
- B. Yes
Answer
Answer A. No
Q178: Tax invoice must be issued by___
- A. Every supplier
- B. Every taxable person
- C. Registered persons not paying tax under composition scheme
- D. All the above
Answer
Answer C. Registered persons not paying tax under composition scheme
Q179: The tax invoice should be issued___the date of supply of service
- A. Within 30 days from
- B. Within 1 month from
- C. Within 60 days from
- D. On
Answer
Answer A. Within 30 days from
Q180: A credit note is issued by___and it is a document accepted for GST purposes
- A. Supplier, for reducing the tax/ taxable value
- B. Recipient, for reducing the tax/ taxable value
- C. Supplier, for increasing the tax/ taxable value
- D. Recipient, for increasing the tax/ taxable value
Answer
Answer A. Supplier, for reducing the tax/ taxable value
Q181: For an increase in the tax/ taxable value, a debit note for GST purposes
- A. Should be issued by the supplier
- B. Should be issued by the recipient
- C. May be issued by the supplier
- D. May be issued by the recipient
Answer
Answer A. Should be issued by the supplier
Q182: The last date for declaring the details of a Credit Note issued on 25-Jun-2018 for a supply made on 19-Sep-2017 is
- A. 31-Dec-2018. Last date for filing annual return
- B. 20-Jul-2018. Actual date for filing annual return
- C. 20-Jan-2018. Due Date of Filing of December Return
- D. 20-Oct-2018. Due Date of Filing of September Return
Answer
Answer D. 20-Oct-2018. Due Date of Filing of September Return
Q183: In case of inter-State movement of goods, every registered person who causes movement of goods of consignment value exceeding___in relation to a supply or for reasons other than supply or due to inward supply from an unregistered person shall, before commencement of such movement, file FORM GST EWB-01
- A. Rs. 50,000/-
- B. Rs. 1,00,000/-
- C. Rs. 70,000/-
- D. None of the above
Answer
Answer A. Rs. 50,000/-
Q184: Balance in electronic credit ledger under CGST can be used against which liability?
- A. CGST Liability only
- B. CGST and IGST liability
- C. CGST, IGST and SGST liability
- D. None of them
Answer
Answer B. CGST and IGST liability
Q185: What is the maximum amount of demand for which the officer can issue an order under section 73 in case of other than fraud, misstatement or suppression?
- A. Amount of tax + interest + penalty of 10% of tax
- B. Amount of tax + interest + penalty of 10% of tax or Rs. 10,000/- whichever is higher
- C. Rs. 10,000/-
- D. Amount of tax + interest + 25% penalty
Answer
Answer B. Amount of tax + interest + penalty of 10% of tax or Rs. 10,000/- whichever is higher
Q186: What is the maximum amount of demand for which the officer can issue an order under section 74 in case fraud, misstatement or suppression?
- A. Amount of tax + interest + penalty of 15% of tax
- B. Amount of tax + interest + penalty of 25% of tax
- C. Amount of tax + interest + penalty of 50% of tax
- D. Amount of tax + interest + penalty of 100% of tax
Answer
Answer D. Amount of tax + interest + penalty of 100% of tax
Q187: What is the prescribed monetary limit of Integrated Tax for Superintendent of Central Tax for issuance of show cause notices and orders under Section 73 and 74 read with Section 20 of the IGST Act?
- A. Not exceeding Rupees 10 lakhs
- B. Above Rupees 10 lakhs and not exceeding Rupees 1 crore
- C. Above Rupees 1 crore without any limit
- D. Not exceeding Rupees 20 lakhs
Answer
Answer D. Not exceeding Rupees 20 lakhs
Q188: What happens if a taxable person has paid CGST & SGST or, as the case may be, CGST & UTGST (in SGST / UTGST Act) on a transaction considered by him to be an intra-state supply but which is subsequently held to be an inter-state supply?
- A. Seek refund
- B. Adjust against future liability
- C. Take re-credit
- D. File a suit for recovery
Answer
Answer A. Seek refund
Q189: Mr. X of Delhi is participating in Hitex Furniture Expo in Haryana where he has no fixed place of business and exhibiting his products. During the expo, the said products will be sold to the people attending and intending to purchase such products. In such scenario, Mr. X shall obtain which of the following registration under the CGST Act, 2017
- A. Non.resident taxable person registration
- B. Casual taxable person registration
- C. Regular taxpayer registration
- D. No registration under GST required
Answer
Answer B. Casual taxable person registration
Q190: The definition of goods under section 2(52) of the CGST Act does not include-
- A. Grass
- B. Money and securities
- C. Actionable claims
- D. Growing crops
Answer
Answer B. Money and securities
Q191: If Mr. A, having his registered office at Andhra Pradesh, and his operating office at Telangana which is also registered, but providing advisory services to his client who is placed at Karnataka. What would be the location of supplier of services in this case?
- A. Telangana
- B. Andhra Pradesh
- C. Karnataka
- D. All of the above
Answer
Answer A. Telangana
Q192: Officers under which Act shall be deemed to be the officers appointed under the provisions of CGST Act
- A. Central Excise Act, 1944
- B. Central Sales Tax Act, 1956
- C. Delhi Value Added Tax Act, 2004
- D. Customs Act, 1962
Answer
Answer A. Central Excise Act, 1944
Q193: What provisions of CGST have been made applicable to IGST?
- A. All the provisions
- B. Only a few provisions
- C. The provisions of CGST Act as would be applicable to IGST has not been mentioned
- D. The exact provisions of CGST Act as would be applicable to IGST have not been enumerated. However, lists of items have been mentioned, whose corresponding provisions under CGST would apply to IGST Act
Answer
Answer D. The exact provisions of CGST Act as would be applicable to IGST have not been enumerated. However, lists of items have been mentioned, whose corresponding provisions under CGST would apply to IGST Act
Q194: What would the TDS and TCS rates be under IGST?
- A. TDS and TCS provisions not applicable to IGST since no such provisions have been incorporated under IGST Act
- B. TDS and TCS @ 1% each
- C. TDS @2% and TCS @ not exceeding 2%
- D. TDS @1% and TCS not exceeding 2%
Answer
Answer C. TDS @2% and TCS @ not exceeding 2%
Q195: Is IGST payable on services imported after the appointed day, though service tax has actually been paid under service tax regime?
- A. No
- B. Yes. Pay and avail the credit paid of IGST under reverse charge on full value
- C. Yes. If tax has been paid partially under service tax regime and part of the service/ consideration paid has not suffered service tax under service tax regime
Answer
Answer C. Yes. If tax has been paid partially under service tax regime and part of the service/ consideration paid has not suffered service tax under service tax regime
Q196: Which article of the Constitution outlines the composition and functions of the GST Council?
- A. 270
- B. 279-A
- C. 246-A
- D. 269-A
Answer
Answer B. 279-A
Q197: The GST is recommended by the___on implementation of the Fiscal Responsibility and Budget Management (FRBM) Act, 2003
- A. Kelkar Task Force
- B. Chidambaram Task Force
- C. Jaitely Task Force
- D. None of the above
Answer
Answer A. Kelkar Task Force
Q198: The officers appointed under which of the following Acts are authorized to be the proper officers for the purposes of the CGST Act, 2017
- A. State Goods and Services Tax Act
- B. Union Territory Goods and Services Tax Act
- C. Both (a) and (b)
- D. None of the above
Answer
Answer C. Both (a) and (b)
Q199: Officers under SGST Act shall be deemed to be the officers appointed under
- A. Income tax Act, 1961
- B. Customs Act, 1962
- C. CGST Act
- D. None of the Above
Answer
Answer C. CGST Act
Q200: From the following who will be the members of the GST Council?
- Union Finance Minister
- Union Minister of State in charge of Revenue or Finance
- Chief Ministers of States
A. 1 & 3
B. 1 & 2
C. 2 & 3
D. All of the above
Answer
Answer B. 1 & 2
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