Procedural Compliances Under GST – CS Executive Tax Laws MCQ

Going through the Procedural Compliances Under GST – CS Executive Tax Laws MCQ Questions with Answers you can quickly revise the concepts.

Procedural Compliances Under GST – Tax Laws CS Executive MCQs

Question 1.
What is the threshold limit of aggregate turnover for registration under section 22(1)?
(a) ₹ 10 Lakhs
(b) ₹ 15 Lakhs
(c) ₹ 20 Lakhs
(d) ₹ 40 Lakhs
Answer:
(c) ₹ 20 Lakhs

Question IA.
Mr. Raman is only supplying services which are exclusively taxable under RCM. The value of such supplies is ₹ 50 lakhs. Which of the following statement is true
(a) Compulsory registration is required as supplies are taxable
(b) Compulsory registration is required as turnover exceeds ₹ 40 lakhs
(c) Registration is not required in this case
(d) All of the above
Answer:
(c) Registration is not required in this case

Question IB.
M/s Alliance Enterprises is engaged in supplying of goods which are taxable under section 9(3) of CGST Act on RCM basis. What will be the threshold limit for the registration if M/s Alliance Enterprise operates in Delhi only
(a) ₹ 40 Lakhs
(b) ₹ 20 Lakhs
(c) ₹ 10 Lakhs
(d) Benefit of threshold limit is not available
Answer:
(d) Benefit of threshold limit is not available

Question 2.
After CGST (Amendment) Act, 2018, for which of the following special category state, the threshold limit of turnover is ₹ 10 Lakhs
(a) Jammu & Kashmir
(b) Mizoram
(c) Meghalaya
(d) Sikkim
Answer:
(b) Mizoram

Question 2A.
In which of the following case, the threshold limit is ₹ 20 Lakhs instead of ₹ 10 Lakhs, as per section 22(1)?
(a) Manipur
(b) Meghalaya
(c) Mizoram
(d) Nagaland
Answer:
(b) Meghalaya

Question 2B.
What is the threshold limit for registration under Notification No. 10/2019 dated 7-3-2019
(a) ₹ 10 lakhs
(b) ₹ 20 lakhs
(c) ₹ 30 lakhs
(d) ₹ 40 lakhs
Answer:
(d) ₹ 40 lakhs

Question 3.
Every supplier as per section 22 of the CGST Act, 2017 shall be liable to be registered under this Act in the State where he makes taxable supplies of goods or services or both, if his aggregate turnover in the Financial Year exceeds
(a) ₹ 20,00,000
(b) ₹ 40,00,000
(c) ₹ 30,00,000
(d) ₹ 60,00,000
Answer:
(a) ₹ 20,00,000

Question 4.
After CGST (Amendment) Act, 2018, the threshold limit of turnover for registration is ₹ 20 Lakh for the special category state;
(a) Himachal Pradesh
(b) Uttarakhand
(c) Assam
(d) All of the above
Answer:
(d) All of the above

Question 5.
Section 22 of CGST (Amendment) Act, 2017 creates liability for registration on certain persons. The basis covered are:
(a) Threshold limit and Persons already registered under earlier indirect tax laws
(b) Transfer of business or in case of amalgamation or demerger
(c) Both (a) and (b)
(d) None of the above
Answer:
(c) Both (a) and (b)

Question 6.
ABC Enterprises is engaged in supply of taxable goods with place of business in two states namely Haryana & Tripura. What will be the threshold limit for registration under GST
(a) ₹ 10 Lakhs
(b) ₹ 20 Lakhs
(c) ₹ 20 Lakh for Haryana & t 10 Lakh for Tripura
(d) None of the above
Answer:
(a) ₹ 10 Lakhs

Question 7.
Mr. Bala has made supply (within state) of taxable goods to the tune of ₹ 17 Lakhs, export supplies of ₹ 3 lakh and intrastate supply of exempt services of ₹ 4 Lakh. His aggregate turnover as per section 2(6) of the CGST/SGST Act, 2017 is:
(a) ₹ 17 Lakh
(b) t 20 Lakh
(c) ₹ 24 Lakh
(d) None of the above
Answer:
(c) ₹ 24 Lakh
Aggregate Turnover =₹ 17 + ₹ 3 + ₹ 4 = ₹ 24 Lakh 9.

Question 8.
Section 2(6) of the CGST/SGST Act, 2017 defines aggregate turnover which is being computed on all India basis excluding the taxes charged under CGST Act, SGST Act, UTGST Act and IGST Act. Aggregate turnover shall include all supplies made by a taxable person comprising of:
I Taxable supply II Exempt supply
III Export of goods
IV All Inter-state supply of persons having same PAN
V Inward supply on which tax is levied on reverse charge basis VI Value of all inward supply
(a) I, III, IV and V
(b) I, III, IV and VI
(c) I, II, III and IV
(d) All the above (I to VI)
Answer:
(d) All the above (I to VI)

Question 8A.
Which of the following is not covered under section 24 of CGST Act, 2017 related with compulsory registration after CGST (Amendment) Act, 2018
(a) Person making inter-State taxable supply
(b) ECO who is NOT required to collect tax at source under section 52
(c) NRTP making taxable supplies
(d) Person liable to deduct tax under section 51, NOT separately registered under COST Act
Answer:
(b) ECO who is NOT required to collect tax at source under section 52

Question 8B.
As per section 25(1), a person should apply for registration within ……. days from the date he becomes liable for registration
(a) 30
(b) 60
(c) 90
(d) 120
Answer:
(a) 30

Question 9.
Consider the following information:

Type of Supply	Inward Supply	Outward Supply
Supply of taxable goods	4,00,000	8,00,000
Supply under Re­verse Charge	3,00,000	2,00,000
Exempted	1,00,000	1,90,000

Find out the value of aggregate turnover as per Explanation I of section 22 of CGST Act, 2017
(a) ₹ 11,90,000
(b) ₹ 8,00,000
(c) ₹ 9,90,000
(d) ₹ 12,90,000
Answer:
(a) ₹ 11,90,000
Aggregate Turnover = ₹8 + ₹2 + ₹ 1.9 = ₹11.90 Lakh

Question 10.
The supply of goods, after completion of Job Work, by a registered Job Worker:
(a) Shall be treated as supply by Job Worker
(b) Shall not to be treated as supply
(c) Shall be included in the aggregate turnover of Job Worker
(d) Shall be included in the aggregate turnover of the Principal
Answer:
(d) Shall be included in the aggregate turnover of the Principal

Question 11.
Section 22 of the CGST Act, 2017 refers to the expression “Special Category States ” and there are total ………….. Special category States as persub-clause (2) of Clause (4) of Article 279A of the Constitution. However, at present, special category States for the purpose of registration under the CGST Act, 2017 out of which are ………………….
(a) 7,2
(b) 7,4
(c) 11,4
(d) 11,7
Answer:
(c) 11,4

Question 12.
Which of the following is not covered under section 24 for compulsory registration
(a) Casual Taxable Person
(b) Non-Resident Taxable Person
(c) Input Service Distributor
(d) Persons making any Intra-state taxable supply
Answer:
(d) Persons making any Intra-state taxable supply

Question 13.
A person who is not liable to be registered under section 22 or section 24:
(a) May get himself registered under voluntary registration [Section 25(3)]
(b) Cannot be registered
(c) Can be registered under section 22
(d) Can be registered under section 23
Answer:
(a) May get himself registered under voluntary registration [Section 25(3)]

Question 14.
Madan is located in Chennai. He has a branch office in Cochin. He wants to transfer goods. His turnover was always below ₹ 10 Lakhs. His registration under GST is:
(a) Voluntary
(b) Compulsory
(c) Compulsory only when turnover exceeds ₹20 Lakhs
(d) As and when deemed by the Revenue Department
Answer:
(b) Compulsory

Question 15.
Section 24 of the CGST Act, 2017 lists categories of persons who are required to take registration even if they are not covered under section 22 of the Act. Find out from the following categories of persons who are being required to take registration as per section 24 of the CGST Act, 2017:
I Casual Taxable Person II Non-resident Taxable Person
III Recipient of service under Reverse Charge
IV Inter-state supplier
V Input service distributor
(a) I, III and V
(b) I, II, IV and V
(c) I, El and V
(d) All the persons in I to V
Answer:
(d) All the persons in I to V

Question 16.
As per section 2(7) of CGST Act, 2017, the term ‘Agriculturist’ means an individual/HUF who undertakes cultivation of land:
(a) By own labour
(b) By the labour of family
(c) By servants on wages
(d) Any of the above
Answer:
(d) Any of the above

Question 17.
What is the time limit for voluntary registration under section 2(3)?
(a) Within 30 days from becoming liable for registration
(b) Five days prior to starting of business
(c) Ten days after the starting of business
(d) At any time (No time limit)
Answer:
(d) At any time (No time limit)

Question 18.
A Casual Taxable Person or a Non-Resident Taxable Person shall be required to apply for registration at least days prior to the commencement of business.
(a) 30
(b) 5
(c) 15
(d) 7
Answer:
(b) 5

Question 19.
In Part A of FORM GST REG-01, what is not declared
(a) Mobile Number
(b) Aadhaar Number
(c) PAN Number
(d) E-Mail address
Answer:
(b) Aadhaar Number

Question 20.
As a part of procedure for registration, PAN is ……whereas Mobile Number/E-Mail Address is…………
(a) Validated on line, Verified by OTP
(b) Validated by post, Verified on line
(c) Verified on line, Validated by OTP
(d) Verified, Verified
Answer:
(a) Validated on line, Verified by OTP

Question 21.
Find out from the following, who are the persons not liable for registration under section 30 of the CGST Act, 2017:
(a) Non-Resident making taxable supply
(b) Person supplying exempted goods and services which are not liable for tax under GST
(c) An agriculturist, to the extent of supply of produce out of cultivation of land
(d) Both (b) and (c)
Answer:
(d) Both (b) and (c)

Question 22.
On successful verification of PAN, Mobile Number and E-Mail address, a Temporary Reference Number (TRN) is generated and communicated to the applicant on .
(a) Mobile Number
(b) Mobile Number & E-Mail address
(c) E-Mail address & Postal Address
(d) Mobile Number & Speed Post Mail
Answer:
(b) Mobile Number & E-Mail address

Question 23.
On receipt of application in Part B of GST REG-01, the acknowledgement is issued to the applicant in FORM
(a) GST REG 01
(b) GST REG 02
(c) GST ACK 01
(d) GST ACK 02
Answer:
(b) GST REG 02

Question 24.
A taxable person whose registration has been cancelled or surrendered must file the final return of GST within:
(a) 6 months of the cancellation
(b) 6 months after the end of the financial year
(c) 3 months after the end of the financial year
(d) 3 months after the date of cancellation
Answer:
(d) 3 months after the date of cancellation

Question 25.
State which shall be taken as the effective date of registration as per CGST Act, 2017 where the aggregate turnover of Madhur company engaged in supply of taxable services in the state of Rajasthan exceeded ₹ 20 Lakh during the year on 25th September, 2017, the application for registration under GST was filed on 19th October, 2017 and the registration certificate was granted on 29th October, 2017 by the authority:
(a) 25-9-2017
(b) 19-10-2017
(c) 24-10-2017
(d) 29-10-2017
Answer:
(a) 25-9-2017
As per Rule 10 of CGST Rules, 2017, the registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of 30 days from such date.

Question 26.
The certificate of registration issued to casual taxable person or non-resident taxable person shall be valid for the period specified in the application for registration or for …….. days from the effective date of registration whichever is earlier. The validity of registration period on a request made by such taxable person may be further extended by the proper officer for a period not exceeding ………. days.
(a) 60,45
(b) 90,60
(c) 90,90
(d) 90,30
Answer:
(c) 90,90
The registration certificate granted to CTP/NRTP will be valid for:
(i) Period specified in the registration application, or
(ii) 90 days from the effective date of registration, whichever is earlier The validity of registration certificate can be extended further by a period not exceeding 90 days by making an application before the end of the validity of registration granted to him.

Question 27.
The cancellation of registration under section 29 may be made ……
(a) On application filed by registered person
(b) On application filed by legal heirs (in case of death)
(c) By proper officer on his own motion
(d) Any of the above
Answer:
(a) On application filed by registered person

Question 28.
Section 2(77) of CGST Act, 2017 defines “non-resident taxable person ’’who has the business outside India, conies to India for a temporary business purpose. Such person would need to register as a non-resident taxable person in the State and he will be rated registration for a maximum period of Under the Act.
(a) 90 days
(b) 45 days
(c) 60 days
(d) 30 days
Answer:
(a) 90 days

Question 29.
Maximum validity period of certificate of registration issued to a Casual Taxable person and Non-Resident Taxable person as per section 27 of the CGST Act, 2017 is:
(a) 90 days from the effective day of registration
(b) 180 days from the effective date of registration
(c) 365 days from the effective date of registration
(d) None of the above
Answer:
(a) 90 days from the effective day of registration

Question 30.
The proper officer may cancel the GST registration, if any registered person other than a person paying tax under section 10 of CGST Act, 2017 has not furnished the returns for a continuous period of:
(a) 12 months
(b) 9 months
(c) 6 months
(d) 3 months
Answer:
(a) 12 months

Question 31.
The registration can be cancelled by the proper officer under section 29(2), if a voluntary registered person has not commenced the business within ………. from the date of registration.
(a) 3 months
(b) 4 months
(c) 5 months
(d) 6 months
Answer:
(d) 6 months

Question 32.
Where a registered person has not furnished returns for a continuous period of ……….. months, the registration can be cancelled by the proper officer.
(a) 3 months
(b) 4 months
(c) 5 months
(d) 6 months
Answer:
(d) 6 months

Question 33.
Where the registration of a person is cancelled ‘Suo Motu’ by the proper officer, such registered person may apply for revocation of cancellation within …………. days from the date of service of the order of cancellation of registration.
(a) 10 days
(b) 20 days
(c) 30 days
(d) 45 days
Answer:
(c) 30 days

Question 34.
The application for revocation of cancellation is made in FORM GST
(a) REG-19
(b) REG-20
(c) REG-21
(d) REG-22
Answer:
(c) REG-21

Question 35.
In case, the change in the constitution of any business results in the change of PAN of a registered person:
(a) Fresh registration is required
(b) Old registration is amended
(c) Any of (a) or (b), at the option of proper officer
(d) None of the above
Answer:
(a) Fresh registration is required

Question 36.
Which one of the following is not Core¬Field information
(a) PAN Number
(b) Legal Name
(c) Mobile Number
(d) Retirement of a Partner
Answer:
(c) Mobile Number

Question 37.
As per Rule 10 of CGST Rules, 2017, where the applicant submits application for registration after 30 days from the date he becomes liable to registration, the effective date of registration is:
(a) Date when he becomes liable for registration
(b) Date of grant of registration
(c) Earlier of (a) and (b)
(d) Later of (a) and (b)
Answer:
(b) Date of grant of registration

Question 38.
The CTP and NRTP apply for registration in the FORM ……. and ………… Respectively.
(a) REG-01 & REG-09
(b) REG-04 & REG-09
(c) REG-03 & REG-09
(d) REG-02 & REG-06
Answer:
(a) REG-01 & REG-09

Question 39.
The registration certificate granted to CTP/NRTP will be valid for ………
(a) Period specified in the registration application
(b) 90 days from the effective date of registration
(c) Earlier of (a) and (b)
(d) Later of (a) and (b)
Answer:
(c) Earlier of (a) and (b)

Question 39 A.
A NRTP should apply for registration ……….. the commencement of business.
(a) Within 5 days from
(b) Within 30 days from
(c) At least 5 days prior to
(d) At least 10 days prior to
Answer:
(c) At least 5 days prior to

Question 39B.
Which of the following statement is true as regards a casual taxable person
(a) Not required to take registration under GST.
(b) Registration is required, if the aggregate turnover in a financial year exceeds ₹ 20 lakh.
(c) Compulsory registration irrespective of the threshold limit.
(d) None of the above
Answer:
(c) Compulsory registration irrespective of the threshold limit.

Question 39C.
What is the validity of the registration certificate issued under CGST Act, 2017
(a) One year
(b) Five years
(c) Ten years
(d) Valid till it is cancelled.
Answer:
(d) Valid till it is cancelled.

Question 39D.
The registration certificate granted to Casual taxable Person is valid for the period specified in registration application or …… days from the effective date of registration, whichever is………
(a) 60, Earlier
(b) 90, Earlier
(c) 60, Later
(d) 90, Later
Answer:
(b) 90, Earlier

Question 39E.
The section 30 of CGST Act, 2017 read with Rule 23 of CGST Rules, 2017 provide that an application for revocation of cancellation of registration can be made within days from the date of ……….. of the cancellation order
(a) 7, service
(b) 15, issue
(c) 30, service
(d) 45, issue
Answer:
(c) 30, service

Question 40.
For CTP & NRTP, registration is required compulsorily at least ……. Prior to commencement of business.
(a) 5 days
(b) 9 days
(c) 1 days
(d) 14 days
Answer:
(a) 5 days

Question 41.
The GSTIN consists of digits
(a) 13
(b) 14
(c) 15
(d) 16
Answer:
(c) 15

Question 42.
The registration under GST is ……… based with State specific number and is known as GST Identification Number (GSTIN) which is …… a Digit number under the CGST Act, 2017.
(a) TAN, 12
(b) PAN, 15
(c) TAN, 15
(d) PAN, 12
Answer:
(b) PAN, 15

Question 43.
As per Notification No. 1/2019, w.e.f. 1-4-2019, any person who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed …….. is exempt from registration, subject to certain conditions.
(a) ₹ 10 Lakh
(b) ₹ 20 Lakh
(c) ₹ 30 Lakh
(d) ₹ 40 Lakh
Answer:
(d) ₹ 40 Lakh

Question 44.
After CGST (Amendment) Act, 2018, the requirement of having multiple business verticals to obtain separate registrations in a state has been dispensed with. Now, a person having multiple places of business in a state or Union Territories may be granted
(a) Single registration for all places
(b) Separate registration for each such place of business
(c) Separate registration for each place provided business at each place is different
(d) Separate registration for each de-pending upon supply of goods and services
Answer:
(a) Single registration for all places

Question 45.
W.e.f. 1-2-2019, where a registered person has applied for cancellation of registration, the registration shall be deemed to be suspended from
(a) Date of submission of the application
(b) Date from which the cancellation is sought
(c) Earlier of (a) or (b)
(d) Later of (a) or (b)
Answer:
(d) Later of (a) or (b)

Question 45A.
Which section of CGST Act, 2017 provides that a person who is not registered shall not collect any tax in respect of any supply
(a) Section 29
(b) Section 30
(c) Section 31
(d) Section 32
Answer:
(d) Section 32

Question 45B.
A bill of Supply is issued when registered person
(a) Supplies exempted goods
(b) Supplies exempted services
(c) Is paying tax under composition levy scheme
(d) All of the above
Answer:
(d) All of the above

Question 45C.
As per section 31(2) read with Rule 47 of CGST Rules, 2017, an invoice shall be issued within a period of 45 days from the date of supply of service
in case of taxable supply of services by
(a) Insurance company
(b) Banking company
(c) Financial Institution
(d) All of the above
Answer:
(d) All of the above

Question 45D.
As per Rule 48 of CGST Rules, 2017, the invoice shall be prepared in ………… and ……….. in case of taxable supply of goods and services, respectively.
(a) Duplicate, Duplicate
(b) Triplicate, Triplicate
(c) Duplicate, Triplicate
(d) Triplicate, Duplicate
Answer:
(d) Triplicate, Duplicate

Question 46.
Narayan and sons, operates in Delhi with multiple branches in Delhi itself. The firm can take Registration under GST for the multiple branches in Delhi.
(a) Separate
(b) Single
(c) Either (a) or (b), at the choice of firm
(d) Either (a) or (b), at the choice of Commissioner
Answer:
(c) Either (a) or (b), at the choice of firm

Question 47.
When the business is transferred under an order of High Court or Tribunal, the company is liable to be registered under GST from the date on which
(a) All the assets and liabilities are transferred
(b) The Registrar of Companies issues Certificate of Incorporation giving effect to such order.
(c) All the liabilities/dues have been paid.
(d) Order of the court or Tribunal is received
Answer:
(b) The Registrar of Companies issues Certificate of Incorporation giving effect to such order.

Question 47A.
The ……. of CGST Rules, 2017 specifies the cases where goods may be remarked on delivery challan and invoice may be issued after delivery.
(a) Rule 53
(b) Rule 54
(c) Rule 55
(d) Rule 56
Answer:
(c) Rule 55

Question 47B.
Where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued:
(a) before/at the time of supply.
(b) 6 months from the date of removal.
(c) Earlier of (a) or (b).
(d) Later of (a) or (b).
Answer:
(c) Earlier of (a) or (b).

Question 47C.
As per section 45, Final Return has to be filed within ……… Of the date of cancellation of registration or date of order of cancellation whichever is …………..
(a) 2 months, later
(b) 2 months, earlier
(c) 3 months, later
(d) 3 months, earlier
Answer:
(c) 3 months, later

Question 48.
The appointed day for the purposes of Registration in GST refers to …………
(a) 22-6-2017
(b) 30-6-2017
(c) 1-7-2017
(d) 1-10-2017
Answer:
(a) 22-6-2017

Question 49.
Any person required to deduct tax or required to collect tax at source under GST as per Rule 12 shall electronically submit an application for the grant of registration in Form ……. and ………..after verification of the application the proper officer may grant the registration and issue the certificate on registration in Form
(a) GST REG-5, GST REG-4
(b) GST REG-8, GST REG-7
(c) GST REG-7, GST REG-6
(d) GST REG-10, GST REG-9
Answer:
(c) GST REG-7, GST REG-6

Question 50.
Ram Setu is making supplies from territorial waters of India shall obtain registration in the …………
(a) Territorial waters of India
(b) Coastal State where the nearest point of the appropriate baseline is located
(c) Union Territory where the nearest point of the appropriate baseline is located
(d) Any of (a) & (b), depending upon state or union territory
Answer:
(d) Any of (a) & (b), depending upon state or union territory

Question 51.
In which form, the application for registration under GST Act is to be filed
(a) FORM GST REG-01
(b) FORM GST REG-02
(c) FORM GST REG-03
(d) None of the above
Answer:
(a) FORM GST REG-01

Question 52.
The proper officer, if has reasons to believe that the registration of a person is liable to be cancelled under section 29 of CGST Act, then he shall issue a notice to ……..such person in Form And after considering the reply furnished by such person shall pass on order to drop proceedings in Form ……………
(a) GST REG-16, GST REG-17
(b) GST REG-17, GST REG-18
(c) GST REG-17, GST REG-19
(d) GST REG-17, GST REG-20
Answer:
(d) GST REG-17, GST REG-20

Question 53.
The registration under GST is granted to the applicant within ……… from the date of submission of application, if everything is in order and no clarification is required.
(a) 3 days
(b) 3 working days
(c) 5 days
(d) 5 working days
Answer:
(b) 3 working days

Question 54.
Suppose a notice has been issued by the proper officer to the applicant in case of deficiency in the application for registration under GST. What is the time limit for furnishing the clarification
(a) 5 days
(b) 5 working days
(c) 7 days
(d) 7 working days
Answer:
(d) 7 working days

Question 55.
The application for amendment in registration shall be filed within
(a) 5 days of such change
(b) 7 days of such change
(c) 15 days of such change
(d) 30 days of such change
Answer:
(c) 15 days of such change

Question 56.
The clarification regarding deficiency in application for registration is filed in FORM
(a) GST REG-01
(b) GST REG-02
(c) GST REG-03
(d) GST REG-04
Answer:
(d) GST REG-04

Question 57.
The application of registration filed as per Rule 8, prior to grant of registration be examined and if found to be deficient, a notice to the applicant in Form …………..Be issued with a period of ……….days from the date of submission of application.
(a) GST REG-03, 7
(b) GST REG-03, 3
(c) GST REG-05, 7
(d) GST REG-01, 3
Answer:
(b) GST REG-03, 3

Question 58.
The application for revocation of cancellation of registration has to be applied to the proper officer by the person within ……….. days from the date of……………
(a) 30, Communication of cancellation order
(b) 30, Service of cancellation order
(c) 45, Communication of cancellation order
(d) 45, Service of cancellation order
Answer:
(b) 30, Service of cancellation order

Question 59.
Which of the following FORM is used for application for amendment of registration
(a) GST REG-06
(b) GST REG-10
(c) GST REG-14
(d) GST REG-15
Answer:
(c) GST REG-14

Question 60.
Where the supply involves the movements of goods, the due date for issuing tax invoice for supply of goods shall be:
(a) At the time of receipt of consideration
(b) On or before the removal of goods for supply to the recipient
(c) On or before the delivery of goods to the recipient
(d) None of the above
Answer:
(b) On or before the removal of goods for supply to the recipient

Question 61.
In the case of supply of services, the due date for issue of tax invoice shall be within days from the date of supply of services.
(a) 7
(b) 15
(c) 30
(d) 45
Answer:
(c) 30

Question 62.
In case of supply of goods, the invoice invest he issued in triplicate i.e. original for ………… duplicate for ……….and triplicate for …..
(a) Recipient, Transporter & supplier
(b) Supplier, Transporter & Recipient
(c) Recipient, Supplier & Transporter
(d) Supplier, Recipient & Transporter
Answer:
(a) Recipient, Transporter & supplier

Question 63.
Under GST, as regards tax invoice:
(a) Specific format is to be used
(b) There is no format but fields have been prescribed as mandatory fields
(c) The format prescribed under erstwhile CST Act
(d) Nothing is given regarding the fields or formats
Answer:
(b) There is no format but fields have been prescribed as mandatory fields

Question 64.
Mundra Manufacturing Company of Jaipur on the order placed by Dheeraj Enterprises of Noida for supply of goods dispatched the goods from the factory located at Jaipur on 1st March, 2019. The tax invoice for such supply by Mundra Manufacturing Company must be issue on Dheeraj Enterprises on or before
(a) 30th March, 2019
(b) 1st March, 2019
(c) 15th March, 2019
(d) 7th March, 2019
Answer:
(b) 1st March, 2019

Question 65.
The GST system is based on electronic networking. Under GST, invoices may be issued:
(a) Manually
(b) Electronically
(c) Any of (a) or (b)
(d) Electronic issue of invoice is mandatory
Answer:
(c) Any of (a) or (b)

Question 66.
Debit Note is issued by the supplier of goods when:
(a) Tax charged in the invoice is excessive
(b) When the goods are returned by the recipient
(c) Tax charged is lees than the tax payable
(d) When the goods supplied are deficient
Answer:
(c) Tax charged is lees than the tax payable

Question 67.
When the goods being sent or taken on approval for sale or return are removed before the supply taken place, the invoice shall be issued:
(a) Before or at the time of supply
(b) Six months from the date of removal
(c) Earlier of (a) & (b)
(d) Later of (a) & (b)
Answer:
(c) Earlier of (a) & (b)

Question 68.
As per Section 31(3)(c) of CGST Act, Bill of Supply is issued in case of Registered person engaged in:
(a) Supply of exempted goods/services
(b) Paying tax under Composition Levy Service.
(c) Either (a) or (b)
(d) None of the above
Answer:
(c) Either (a) or (b)

Question 69.
Which Rule of CGST Rules, 2017 specifies the cases where goods may be remarked on delivery challan & invoice is issued after delivery
(a) Rule 52
(b) Rule 53
(c) Rule 54
(d) Rule 55
Answer:
(d) Rule 55

Question 70.
Registered supplier may issue, credit note to recipient of such supply where a tax invoice has been issued but:
(a) Taxable value in Invoice is more than actual taxable value
(b) Tax charged in invoice is more than tax payable in respect of such supply.
(c) Where goods are returned by the recipient
(d) All of the above.
Answer:
(d) All of the above.

Question 71.
In the case of supply of services by BANKING company, the due date for issue of tax invoice shall be within days from the date of supply of services.
(a) 7
(b) 15
(c) 30
(d) 45
Answer:
(d) 45

Question 72.
In case of supply of services of exempted goods/services, is issued.
(a) Tax Invoice
(b) Acknowledgement Only
(c) Bill of Supply
(d) Bill of Invoice
Answer:
(c) Bill of Supply

Question 73.
In case of taxable supply of goods, the invoice shall be prepared in …….
(a) Single copy
(b) Duplicate copies
(c) Triplicate copies
(d) Quadruplicate
Answer:
(c) Triplicate copies

Question 74.
In which of the following case, invoice shall be prepared in duplicate
(a) Taxable supply of goods
(b) Taxable supply of services
(c) Both (a) & (b)
(d) Exempt supply of goods
Answer:
(b) Taxable supply of services

Question 75.
In case of taxable supply of goods, the invoice shall be prepared in Triplicate. The original, duplicate and Triplicate copy shall be for …..respectively.
(a) Recipient, Transporter and Supplier
(b) Supplier, Transporter and Recipient
(c) Recipient, Supplier and Transporter
(d) Supplier, Recipient and Transporter
Answer:
(a) Recipient, Transporter and Supplier

Question 76.
What is the number of digits of HSN code required to be mentioned in tax invoice, if the Annual Turnover in the preceding year is more than ₹ 1.5 Crore but not exceeding 5 Crore.
(a) Nil
(b) 2
(c) 3
(d) 4
Answer:
(b) 2

Question 77.
Tax invoice referred to in Rule 46 of CGST Rules, 2017, in case of taxable supply of services shall be issued under Rule 47 of CGST Rules, 2017, within a period of from the date of supply of service.
(a) 7 days
(b) 15 days
(c) 30 days
(d) On the same day
Answer:
(c) 30 days

Question 78.
In case of continuous supply of services, where due date of payment is ascertainable from the contract, invoice shall be issued:
(a) Before or at the time when the supplier of service receives the payment
(b) On or before the due date of payment
(c) Either (a) or (b)
(d) None of the above
Answer:
(b) On or before the due date of payment

Question 79.
In case of continuous supply of services, where due date of payment is NOT ascertainable from the contract, invoice shall be issued:
(a) Before or at the time when the supplier of service receives the payment
(b) On or before the due date of payment
(c) Either (a) or (b)
(d) None of the above
Answer:
(a) Before or at the time when the supplier of service receives the payment

Question 80.
Where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued:
(a) Before or at the time of supply
(b) 6 months from the date of removal
(c) Either of (a) or (b)
(d) None of the above
Answer:
(c) Either of (a) or (b)

Question 81.
In case of taxable supply of services by an insurer, invoice shall be issued within a period of ………..from the date of supply of service.
(a) 30 days
(b) 45 days
(c) 60 days
(d) 90 days
Answer:
(b) 45 days

Question 82.
A registered person may not issue a tax invoice if Instead such registered person shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies.
(a) Value of goods/services/both sup-plied ₹ 200
(b) The recipient is unregistered
(c) The recipient does not require such invoice
(d) All of the above
Answer:
(d) All of the above

Qestion 83.
A draft template of invoice to be raised by a registered person liable to pay tax under Reverse Charge Mechanism (RCM) under GST is known as ……….
(a) GSTINV-1
(b) GSTINV-2
(c) GSTINV-3
(d) GSTINV-4
Answer:
(a) GSTINV-1

Question 84.
Which of the following person shall issue a Bill of Supply instead of a Tax Invoice
(a) A registered person supplying exempted goods
(b) A registered person supplying exempted services
(c) A registered person paying under Composition Scheme
(d) All of the above
Answer:
(d) All of the above

Question 85.
Where at the time of receipt of advance, the rate of tax of supply is not determinable, then tax shall be paid at the rate of ……………
(a) 12%
(b) 18%
(c) 2496
(d) 28%
Answer:
(b) 18%

Question 86.
Where at the time of receipt of advance, the nature of supply is not determinable, then the same shall be treated as
(a) Intra-state supply
(b) Inter-state supply
(c) Any of (a) and (b)
(d) Zero rated supply
Answer:
(b) Inter-state supply

Question 87.
Rahul, a registered dealer, has removed the goods from his premises on 24th December 2019 for sending the same on approval basis to Mr. Avinash. Avinash Signifies his acceptance on 12th June, 2020. But he made the payment on 11th July, 2020. At what date, the invoice should be issued by Rahul, as per Section 31(7) of CGST Act, 2017.
(a) 12th June, 2020
(b) 11th July, 2020
(c) 24th December, 2019
(d) None of above.
Answer:
(a) 12th June, 2020

Question 88.
As per Rule 55A of CGST Rules, where the person-in-charge is not required to carry e-way bill, then such person shall carry a copy of:
(a) Tax Invoice
(b) Bill of supply
(c) Either (a) or (b)
(d) None of the above
Answer:
(c) Either (a) or (b)

Question 89.
Rule 46A of CGST Rules provides for issue of single “Invoice-Cum-bill of supply” where such registered person is supplying:
(a) Taxable Goods/Services
(b) Exempted Goods / Services
(c) Taxable as well as Exempted goods / services
(d) Zero rated goods.
Answer:
(c) Taxable as well as Exempted goods / services

Question 90.
The responsibility of maintaining the records lies with
(a) Registered person
(b) Owner of warehouse or godown
(c) Operator of transporter
(d) All of the above
Answer:
(d) All of the above

Question 91.
A registered person as per section 35 of the CGST Act, 2017 is required to maintain proper accounts and records, and keep at his registered, principal place of business. Following are the records specified under this section are to be maintained by the registered person:
I Production or manufacturing of goods
II Inward and Outward supply of goods or services or both
III Stock of goods
IV Input credit availed
V Output tax payable and paid VI Such other particulars as may be prescribed
(a) I, III and IV
(b) All the six as given in above
(c) I, II, III and V
(d) I, IB, IV, V and VI
Answer:
(b) All the six as given in above

Question 92.
The books of account shall be kept and maintained at …………..
(a) Principal Place of business only
(b) Principal Place of business and Additional Place of business, as given in certificate of registration
(c) Administrative Place of Business
(d) Place where factory is situated
Answer:
(b) Principal Place of business and Additional Place of business, as given in certificate of registration

Question 93.
Every registered person other than ………… Shall keep and maintain an account, containing the details of tax payable, tax collected, taxes paid, ITC claimed, etc.
(a) Casual Taxable Person
(b) Non Resident Taxable Person
(c) Composition Dealer
(d) All of the above
Answer:
(c) Composition Dealer

Question 94.
A registered person is required to keep the particulars of …..
(a) Suppliers, from goods or services have been received
(b) Recipients, to whom goods and services were supplied
(c) Both (a) and (b)
(d) Bankers to the firm
Answer:
(c) Both (a) and (b)

Question 95.
Every owner or operator of warehouse or godown or any other place used for storage of goods to maintain records of ….
(a) Consignor
(b) Consignee
(c) Other prescribed detail
(d) All of the above
Answer:
(d) All of the above

Question 96.
When accounts and records are maintained manually
(a) Each volume of books of account shall be serially numbered
(b) No entry to be erased or overwritten in the books
(c) All incorrect entries other than of clerical nature, should be scored out under attestation
(d) All of the above
Answer:
(d) All of the above

Question 97.
XYZ Co. Ltd. registered under GST has to maintain accounts and records until the expiry of ……. months from the due date of furnishing the annual return for the year.
(a) 36 months
(b) 84 months
(c) 72 months
(d) 60 months
Answer:
(c) 72 months

Question 98.
The time duration for retention of accounts and records under Goods and Services Tax (GST) as per section 36 of the CGST Act, 2017 is :
(a) Until expiry of 36 months from the due date of furnishing of annual return for the year pertaining to such accounts and records
(b) Until expiry of 48 months from the due date of furnishing of annual return for the year pertaining to such accounts and records
(c) Until expiry of 60 months from the due date of furnishing of annual return for the year pertaining to such accounts and records
(d) Until expiry of 72 months from the due date of furnishing of annual return for the year pertaining to such accounts and records
Answer:
(d) Until expiry of 72 months from the due date of furnishing of annual return for the year pertaining to such accounts and records

Question 99.
Time duration as per section 36 of the CGST Act, 2017 for retention of accounts and records under GST is until expiry of months from the due date of furnishing of annual return for the year pertaining to such accounts and record.
(a) 72
(b) 84
(c) 60
(d) None of the above
Answer:
(a) 72

Question 100.
Which of the following is a specified person under CGST Rules for maintaining specific records
(a) Agent
(b) Manufacturer
(c) Supplier of services
(d) All of the above.
Answer:
(d) All of the above.

Question 101.
When records are maintained in electronic FORM under GST, the records so maintained shall by authenticated by means of:
(a) Manual signature on hand copy
(b) Signature
(c) Digital Signature
(d) Lock by the service Provider
Answer:
(c) Digital Signature

Question 102.
As per Section 36 of CGST Act, the books of account or other records shall be …retained until the expiry of from the due date of furnishing of annual return for the year pertaining to such a accounts and records.
(a) 48 Months
(b) 60 Months
(c) 72 Months
(d) 84 Months
Answer:
(c) 72 Months

Question 103.
Every person required to maintain records and accounts in accordance with the provisions of Section 35(2) of CGST Act, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in :
(a) FORM GST REG-01
(b) FORM GST INV-01
(c) FROM GST PMT-01
(d) FORM GST ENR-01
Answer:
(d) FORM GST ENR-01

Question 104.
E Way Bill is generated electronically in FORM on the common portal.
(a) GST 01
(b) EWB01
(c) GST 02
(d) EWB02
Answer:
(b) EWB01

Question 105.
When a movement of goods is of more than …….. in value, the e-way bill must accompany the goods.
(a) 120,000
(b) ₹ 50,000
(c) ₹ 1,00,000
(d) ₹ 2,00,000
Answer:
(b) ₹ 50,000

Question 106.
An e-way bill FORM GST EWB 01 contains ………parts.
(a) Two
(b) Three
(c) Four
(d) Five
Answer:
(a) Two

Question 107.
E-Way bill is valid for movement of goods by road only when the information in Part B is furnished. However, the detail of conveyance may not be furnished in Part B, where goods are transported for a distance of within the state/Union Territory.
(a) Upto 10 Kms.
(b) Up to 50 Kms.
(c) Up to 75 Kms.
(d) Up to 100 Kms.
Answer:
(b) Up to 50 Kms

Question 108.
Every registered person as per section 68 of CGST Act, 2017 who causes movement of goods of consignment value greater than whether for supply or otherwise or due to the inward supply from an unregistered person, shall before commencement of such movement, furnish the necessary information electronically on the portal in the prescribed form.
(a) ₹ 50,000
(b) ₹ 25,000
(c) ₹ 1,00,000
(d) ₹ 5,000
Answer:
(a) ₹ 50,000

Question 109.
Mr. Bala has made supply (within State) of taxable goods to the tune of ₹ 17 lakh, export supplies of ₹ 3 lakh and intra-state supply of exempt services of ₹ 4 lakh. His aggregate turnover as per section 2(6) of the CGST/SGST Act, 2017 is :
(a) ₹ 17 lakh
(b) ₹ 20 lakh
(c) ₹ 24 lakh
(d) None of the above
Answer:
(c) ₹ 24 lakh
Aggregate Turnover = ₹17 + ₹3 + ₹4 = ₹24 Lakh

Question 110.
The validity period specified for an e-way bill or a consolidated e-way bill under E-way rules as specified in rule 138 for
(a) Distance upto 1 km – half day
(b) Distance upto 10 km -1 day
(c) For every 100 km or part thereof thereafter – one additional day
(d) Both (b) and (c) above
Answer:
(c) For every 100 km or part thereof thereafter – one additional day

Question 111.
Where an e-way bill has been generated, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically within ………… of generation of e-way bill.
(a) 12 Hours
(b) 24 Hours
(c) 36 Hours
(d) 48 Hours
Answer:
(b) 24 Hours

Question 112.
E-way bill may be cancelled electronically on the common portal within ……….. of generation of e-way bill.
(a) 12 Hours
(b) 24 Hours
(c) 30 Hours
(d) 36 Hours
Answer:
(b) 24 Hours

Question 113.
The e-way bill FORM GST EWB-01 Contains …… parts.
(a) Two
(b) Three
(c) Four
(d) Five
Answer:
(a) Two

Question 114.
Which part of e-way bill comprises of details of GSTIN of supplier & recipient, place of delivery, etc.?
(a) Part A
(b) Part B
(c) Part C
(d) Part D
Answer:
(a) Part A

Question 115.
Which of the following statements is true
(a) E-way Bill is not valid for movement of goods without vehicle number on it
(b) Once E-Way Bill is generated, it cannot be edited for any mistake. However, it can be cancelled within 24 hours of generation.
(c) E-Way Bill may be updated with vehicle number any number of times
(d) All of the above
Answer:
(d) All of the above

Question 116.
If the distance involved is less than or equal to 100 Kms., the validity of E-way Bill generated is
(a) Half Day
(b) One Day
(c) Two Days
(d) 36 Hours
Answer:
(b) One Day

Question 117.
When E-Way Bill is generated, a Unique E-Way Bill Number (EBN) is generated and made available to the ……………..
(a) Supplier
(b) Recipient
(c) Transporter
(d) All of the above
Answer:
(d) All of the above

Question 118.
Where goods are sent by principal located in one state/UT to a Job worker located in any other state/UT, the e-way bill is :
(a) Not generated at all
(b) Generated in all cases
(c) Generated if value of consignment is less than ₹ 50,000
(d) Generated if value of consignment is more than ₹ 50,000.
Answer:
(b) Generated in all cases

Question 119.
In which of the following case, e-way bill is not required to be generated ……..
(a) Kerosene oil sold under PDS
(b) Currency
(c) Personal & Household effects
(d) All of the above.
Answer:
(d) All of the above.

Question 120.
The validity of the e-way bill starts when first entry is made in :
(a) Part A
(b) Part B
(c) Part C
(d) Part D
Answer:
(b) Part B

Question 121.
Where the E-Way Bill has not been generated and the consignment is handed over to a transporter:
(a) E-Way Bill Cannot be generated
(b) W-Way Bill is to be generated by the transporter
(c) E-Way Bill Cannot may be generated
(d) None of the above
Answer:
(c) E-Way Bill Cannot may be generated

Question 122.
In which of the following cases, E-Way Bill needs to be issued even if value of consignment is less than ₹ 50,000.
(a) Inter-state transfer of goods by principal to job worker
(b) Inter-state transfer of handicraft goods by a person exempted from obtaining registration
(c) Both (a) & (b)
(d) None of the above
Answer:
(c) Both (a) & (b)

Question 123.
E-Way Bill is mandatory in case of movement of goods of consignment value exceeding ₹ 50,000. This movement should be
(a) In relation to a supply
(b) For reasons other than supply
(c) Due to inward supply from an un-registered person
(d) Any of the above
Answer:
(d) Any of the above

Question 124.
If goods are supplied by an unregistered supplier to a registered known recipient, movement shall be caused by
(a) Supplier
(b) Mediator
(c) Such recipient
(d) Transporter
Answer:
(c) Such recipient

Question 125.
As regards information furnished in E-Way Bill ……….
(a) Part A to be furnished by registered person who is causing movement of goods
(b) Part B to be furnished by the person who is transporting the goods
(c) Both (a) &. (b)
(d) None of the above
Answer:
(c) Both (a) &. (b)

Question 126.
If the e-way bill has been generated on 14th March, 2020 at 23:58 Hours, the first day would end on …………
(a) Midnight (14-15 March)
(b) Midnight (15-16 March)
(c) 15th March, 2020 at 23:58 Hrs.
(d) 15th March, 2020 at 23:57 Hrs.
Answer:
(b) Midnight (15-16 March)

Question 127.
Consolidated e-way bill is generated in FORM ………… on the common portal prior to movement of goods.
(a) EWB-01
(b) EWB-02
(c) EWB-03
(d) None of these
Answer:
(b) EWB-02

Question 128.
Where the goods are transported by railways, which of the following is true
(a) Railway should carry e-way bill along with the goods
(b) E-way bill is not generated at all.
(c) Railway shall deliver goods on the basis of invoice
(d) Railways shall not deliver goods unless the e-way bill is produced at the time of delivery.
Answer:
(d) Railways shall not deliver goods unless the e-way bill is produced at the time of delivery.

Question 129.
KMB Traders, registered under GST in Delhi, provided the following information of a consignment which is to be supplied to Mumbai:-

	Particulars	(₹ Amt.)
(i)	Taxable value of sup­plies indicated on tax invoice	30,000
(ii)	Value of Exempted sup­plies	10,000
(iii)	Value of goods to be sent to Job worker on delivery challan	21,600

The Consignment value for generating e-way bill for inter-supply of Goods is …………  if the rate of tax on taxable goods to be 18%.
(a) ₹ 61,600
(b) ₹ 51,600
(c) ₹ 57,000
(d) None of these
Answer:
(c) ₹ 57,000

(i)	Taxable Value of Supplies	30,000
	Add: GST @ 18%	5,400
		35,400
(ii)	Value of Exempt supplies	–
(iii)	Value of Goods to be sent to job workers on delivery challan	21,600
	Consignment Value For Generating E-way Bill	57,000

Question 130.
As per Section 122(l)(xiv) of CGST Act, 2017, a taxable person who transports any taxable goods without the cover of specified documents (e-way bill) shall be liable to penalty of :
(a) ₹ 10,000
(b) Tax sought to be evaded (wherever applicable)
(c) Greater of (a) or (b)
(d) Lower of (a) or (b)
Answer:
(c) Greater of (a) or (b)

Question 131.
As per Rule 138(14) of CGST Rules, 2017, no e-way bill is required to be generated, where the goods are being transported from the place of the businessof the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by ………. issued in accordance with Rule 55.
(a) Less than distance of 10 Kms., invoice
(b) Less than distance of 10 Kms., delivery challan
(c) Up to a distance of 20 Kms., invoice
(d) Up to a distance of 20 Kms., delivery challan
Answer:
(d) Up to a distance of 20 Kms., delivery challan

Question 132.
Which one of the following is required to file GSTR 1 under section 37 of CGST Act, 2017
(a) Casual Taxable Person
(b) Input Service Provider
(c) Non-Resident Taxable Person
(d) Person paying tax under Composition Scheme
Answer:
(a) Casual Taxable Person

Question 133.
All the GST returns are to be filed online. These can be filed using the method:
(a) GST Portal
(b) Offline utilities provided by GSTN
(c) GST suvidha providers
(d) Any of the above
Answer:
(d) Any of the above

Question 134.
Input Service Distributor shall file the return in GSTR-6 for the input service distributed by :
(a) 10th of the next month
(b) 18th of the next month
(c) 13th of the next month
(d) 20th of the next month
Answer:
(c) 13th of the next month

Question 135.
Mr. Pandit is engaged in trading of gifts articles and his annual turnover will exceeds ₹ 200 lakh. The due date for filing annual return would be …….. of the following financial year.
(a) 31st October
(b) 31st December
(c) 30th September
(d) 30th November
Answer:
(b) 31st December

Question 136.
GSTR1 cannot be filed within ….. of the month
(a) 10th to 13th
(b) 10th to 15th
(c) 11th to 15th
(d) None of the above
Answer:
(c) 11th to 15th

Question 137.
GSTR 1 of the month November has to be filed by ……….
(a) 10th of November
(b) 10th of December
(c) 11th of November
(d) 11th of December
Answer:
(b) 10th of December

Question 138.
The GST council has decided to introduce a new return filing system from April 2020. In the new GST return system, there will be main components to the new return
(a) Two
(b) Three
(c) Four
(d) Five
Answer:
(b) Three

Question 139.
In new GST Return system, effective from April 2020, the returns included
(a) Main Return (FORM GST RET-1)
(b) Annexure (FORM GST ANX-1)
(c) Annexure (FORM GST ANX-2)
(d) All of the above.
Answer:
(d) All of the above.

Question 140.
As a measure of easing the compliance requirement for small taxpayers, GSTR-1 has been allowed to be filed by small taxpayers with aggregate annual turnover up to in the preceding financial year or the current financial year.
(a) Quarterly, ₹ 1.5 Crore
(b) Monthly, ₹ 1.5 Crore
(c) Quarterly, ₹ 2 Crore
(d) Half Yearly, ₹ 2 Crore
Answer:
(a) Quarterly, ₹ 1.5 Crore

Question 141.
In GSTR-1, Invoice-wise details of all invoices is not required in Case of :
(a) Inter-State Supplies made to registered persons. (B2B Supplies)
(b) Intra-State supplies made to registered persons (B2B supplies)
(c) Inter-State Supplies made to unregistered persons with invoice value exceeding ₹ 2,50,000 (B2C supplies)
(d) Inter-State B2C supplies with invoice value upto ₹ 2,50,000.
Answer:
(d) Inter-State B2C supplies with invoice value upto ₹ 2,50,000.

Question 142.
Non-resident taxable person is required to provide details in the return for non-resident foreign taxable person in the Return Form No.:
(a) GSTR-3
(b) GSTR-5
(c) GSTR-8
(d) None of the above
Answer:
(b) GSTR-5

Question 143.
Section 38 of CGST Act, 2017 is related with the details of inward supplies of goods/services in form
(a) GSTR 1
(b) GSTR 2
(c) GSTR 3
(d) GSTR 4
Answer:
(b) GSTR 2

Question 144.
The Proper Officer may make the best judgment assessment of the registered person where he fails to file general return under section 39 or final return under section 45 even after notice given under section 46 of the CGST Act, 2017 within ………. years from the due date of annual return of the period to which the tax not paid relates.
(a) 5
(b) 3
(c) 2
(d) 1
Answer:
(b) 3

Question 145.
GSTR 1 signifies the whilst GSTR 2 signifies the …………
(a) Tax Liability, ITC availability
(b) Tax Liability, Tax Payable
(c) ITC available, Tax Liability
(d) Tax Paid, Tax Payable
Answer:
(a) Tax Liability, ITC availability

Question 146.
AS regards GSTR 1, in case of B2C interstate supplies, the state-wise consolidated details are to be uploaded if
(a) Invoices > ₹ 2,50,000
(b) Invoices < ₹ 2,50,000
(c) Invoices >= ₹ 2,50,000
(d) Invoices <= ₹ 2,50,000
Answer:
(d) Invoices <= ₹ 2,50,000

Question 147.
The due dates of filing GSTR-3B Return for the months October, 2019 to March, 2020 is :
(a) 10th day of succeeding month
(b) 11th day of succeeding month
(c) 15th day of succeeding month
(d) 20th day of succeeding month
Answer:
(d) 20th day of succeeding month

Question 148.
In case of composition supplier, the registered person will furnish a statement in FORM containing details of payment of self-assessed tax, for every quarter by of the month succeeding such quarter.
(a) GST CMP-08, 15th day
(b) GST CMP-08, 18th day
(c) GST CMP-04, 15th day
(d) GST CMP-04, 18th day
Answer:
(b) GST CMP-08, 18th day

Question 149.
The registered person paying composition tax shall discharge his liability towards tax or interest payable by :
(a) Debiting the Electronic Cash Ledger
(b) Debiting the Electronic Credit ledger
(c) Either (a) or (b)
(d) Both (a) and (b)
Answer:
(a) Debiting the Electronic Cash Ledger

Question 150.
A simplified monthly tax return has been prescribed in for a NRTP for every calendar month or part thereof.
(a) GSTR-2
(b) GSTR-3
(c) GSTR-4
(d) GSTR-5
Answer:
(d) GSTR-5

Question 151.
What is the last date of furnishing details in GSTR-5
(a) Within 20 days after the end of the Calendar Month
(b) Within 7 days after the last day of validity period of the registration
(c) Earlier of (a) and (b)
(d) Later of (a) and (b)
Answer:
(c) Earlier of (a) and (b)

Question 152.
The Input service Distributor (ISD) is required to file only a monthly return in Form………electronically through the common portal.
(a) GSTR-3
(b) GSTR-4
(c) GSTR-5
(d) GSTR-6
Answer:
(d) GSTR-6

Question 153.
How many number of digits of HSN Code is required, if the Annual Turnover in the preceding financial year is more than ₹ 1.5 Crore and up to ₹ 5 Crore
(a) Nil
(b) 2
(c) 3
(d) 4
Answer:
(b) 2

Question 154.
What is the last date of filing return (GSTR-5) by non-resident taxable persons
(a) Within 20 days after the end of the calendar month
(b) Within 7 days after the last day of validity period of the registration
(c) Earlier of (a) & (b)
(d) Later of (a) & (b)
Answer:
(c) Earlier of (a) & (b)

Question 155.
The details of GSTR-6 by 15D should be furnished after 10th of the month and before ………. of the month succeeding the tax period.
(a) 11th
(b) 13 th
(c) 15 th
(d) 20th
Answer:
(b) 13 th

Question 156.
A monthly return in form ………… electronically through the common portal, shall be furnished by the tax Deductors at source.
(a) GSTR-5
(b) GSTR-6
(c) GSTR-7
(d) GSTR-8
Answer:
(c) GSTR-7

Question 157.
A TDS Certificate is required to be issued by the deductor in FORM to the deducted, within days of crediting the amount to the Government.
(a) GSTR-6, 5 days
(b) GSTR-6A, 7 days
(c) GSTR-7, 7 days
(d) GSTR-7A, 5 days
Answer:
(d) GSTR-7A, 5 days

Question 158.
A person paying tax under composition scheme is required to file the Annual Return in Form .
(a) GSTR-8
(b) GSTR-9
(c) GSTR-9A
(d) GSTR-9B
Answer:
(c) GSTR-9A

Question 159.
The Central Government vide Notification No. 47/2019-CT dated 9-10-2019 has made the filing of annual return under Section 44(1) for FY 2017-18 and FY 2018-19 optional for small taxpayers whose aggregate turnover in a financial year does not exceed and who have not filed the said return before the due date.
(a) ₹ 1 Crore
(b) 11.5 Crore
(c) ₹ 2 Crore
(d) ₹ 2.5 Crore
Answer:
(c) ₹ 2 Crore

Question 160.
The annual return under section 44 shall furnish an annual return for every financial year in FORM ‘
(a) GSTR6
(b) GSTR7
(c) GSTR8
(d) GSTR9
Answer:
(d) GSTR9

Question 161.
What is the last date of filing annual return under section 44 of CGST Act, 2017
(a) 31 st December of same financial year
(b) 31st December of previous financial year
(c) 31 st December of succeeding financial year
(d) 10th September of succeeding financial year
Answer:
(c) 31 st December of succeeding financial year

Question 162.
What is the date of filing final return [GSTR 10]?
(a) Within 3 months of the date of can-cellation
(b) Within 3 months of the date of order of cancellation
(c) Earlier of (a) & (b)
(d) Later of (a) & (b)
Answer:
(d) Later of (a) & (b)

Question 163.
What is the late fee for delay in furnishing of return required under section 37/38/39
(a) ₹ 100 for every day during which such failure continues
(b) ₹ 5,000
(c) Lower of (a) & (b)
(d) Higher of (a) & (b)
Answer:
(c) Lower of (a) & (b)

Question 164.
Any registered person who fails to furnish the return required under section 44 (Annual Return) by the due date, shall be liable to pay a late fee of:
I ₹ 100 per day during which such failure continues
II ₹ 5,000
III 0.25% of Turnover
IV 1% of Turnover
(a) Lower of I & II
(b) Lower of I & III
(c) Lower of I & IV
(d) Lower of II & IV
Answer:
(b) Lower of I & III

Question 165.
A notice in FORM ……….. Shall be……… issued, electronically, to a registered person who fails to furnish return under section 39/44/45/52.
(a) GSTR 2
(b) GSTR2A
(c) GSTR 3
(d) GSTR3A
Answer:
(d) GSTR3A

Question 166.
If there is no business activity in the tax period:
(a) Nil return is to be filed
(b) No return is to be filed
(c) Return may be filed on receipt of notice
(d) None of the above
Answer:
(a) Nil return is to be filed

Question 167.
In case of GSTR 1, outward taxable B2B supplies are to be uploaded with in-voice-wise details of all supplies in case of:
(a) Inter-state supplies
(b) Intra-state supplies
(c) Both (a) and (b)
(d) None of the above
Answer:
(c) Both (a) and (b)

Question 168.
CPIN stands for
(a) Common Payment Interface Net-work
(b) Cloud Payment Interface Network
(c) Common Portal Identification Number
(d) Common Public Interface Network
Answer:
(c) Common Portal Identification Number

Question 169.
The deposit towards tax, interest, penalty, fee or any other amount by a person can be made by:
(a) Internet Banking
(b) Using credit or debit Cards
(c) NEFT/RTGS
(d) Any of the above
Answer:
(d) Any of the above

Question 170.
Electronic cash ledger is maintained on/by .
(a) GST Portal
(b) CBIC
(c) Ministry of Finance
(d) Registered person on himself
Answer:
(a) GST Portal

Question 171.
The input tax credit as self-assessed in the return of a registered person shall be ………… to his electronic ledger.
(a) Debited, Credit
(b) Credited, Credit
(c) Debited, debit
(d) Credited, debit
Answer:
(b) Credited, Credit

Question 172.
Which one of the following is a minor head in Electronic Cash ledger
(a) Tax
(b) Interest-and Penalty
(c) Fee
(d) All of the above
Answer:
(d) All of the above

Question 173
Which one of the following is not a major head in Electronic cash ledger
(a) IGST
(b) CGST
(c) SGST/UTGST
(d) Tax
Answer:
(d) Tax

Question 174.
Rule 87(3) of CGST Rules allows deposit through over the counter payment through authorized banks for deposits upto ₹ per challan per tax period,by Cash, cheque or demand draft.
(a) 5,000
(b) 10,000
(c) 15,000
(d) 25,000
Answer:
(b) 10,000

Question 175.
The electronic credit ledger is maintained in FORM for each registered person eligible for ITC under the Act on the common portal.
(a) GST PMT-01
(b) GST PMT-02
(c) GST PMT-03
(d) GST PMT-04
Answer:
(b) GST PMT-02

Question 176.
The Challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of days.
(a) 5
(b) 8
(c) 15
(d) 25
Answer:
(c) 15

Question 177.
The Challan Identification Number (C/A/) is digit number.
(a) 10
(b) 14
(c) 17
(d) 20
Answer:
(c) 17

Question 178.
The Electronic Liability Register specified under section 49(7) of the CGST Act, 2017 as per Rule 85 of the CGST Rules, 2017 shall be maintained in Form for each person liable to pay tax, penalty, late fees or any other amounts payable by him on the common portal which shall be debited to the said register.
(a) GST PMT-10
(b) GST PMT-01
(c) GST PMT-05
(d) GST PMT-02
Answer:
(b) GST PMT-01

Question 179.
A taxable person who makes an excess claim of input tax credit or excess reduction in output tax liability shall pay interest at such rate not exceeding :
(a) 1896
(b) 24%
(c) 20%
(d) 2196
Answer:
(b) 24%

Question 180.
When a person liable to pay tax under GST claims excess ITC or excess reduction in output tax liability, he shall pay interest not exceeding:
(a) 1296
(b) 1396
(c) 2496
(d) 2196
Answer:
(c) 2496

Question 181.
Modified Section 51 of the CGST Act, 2017 mandates deduction of tax at source (TDS)at a specified percentage by the Government or Local Authorities from the payments made or credited to the supplier where the value of supply under a contract exceeds specified limit. State the specified percentage of TDS (Total) and the threshold limit of taxable goods or services or both under the contract
(a) 0.596, ₹ 1,00,000 .
(b) 0.7596, ₹ 1,50,000
(c) 296, ₹ 5,00,000
(d) 2%,₹ 2,50,000
Answer:
(d) 2%,₹ 2,50,000

Question 181 A.
What is the time limit under which an operator has to pay tax collected to the government under section 52 of CGST Act, 2017
(a) 5 days
(b) 7 days
(c) 10 days
(d) 15 days
Answer:
(c) 10 days

Question 18IB.
Every operator who collects the amount specified in section 52(1) furnish E-statement within after the end of such month.
(a) 5 days
(b) 7 days
(c) 10 days
(d) 15 days
Answer:
(c) 10 days

Question 181C.
What is the maximum penalty for non-furnishing of the details required by Deputy Commissioner under CGST Act
(a) ₹ 5,000
(b) ₹ 10,000
(c) ₹ 25,000
(d) None of these
Answer:
(c) ₹ 25,000

Question 181D.
ABC Limited (Registered supp¬lier of goods) has made taxable supplies ₹ 25,00,000 in June 2020 through ECO. ECO has returned goods amounting to ₹ 3,00,000 to ABC Limited you during June 2020. What will be the amount of TCS under CGST
(a) ₹ 25,000
(b) ₹ 22,000
(c) ₹ 3,000
(d) None of these
Answer:
(b) ₹ 22,000

Question 18IE.
Which of the following has the power to collect TCS as per section 52 of CGST Act, 2017
(a) Supplier
(b) Recipient
(c) Government Agencies
(d) E-Commerce Operator
Answer:
(d) E-Commerce Operator

Question 181F.
An ECO has collected tax in the form of TCS on 2nd January 2020. What is the last date within which such amount of TCS has to be remitted into the Government’s treasury
(a) 10-1-2020
(b) 20-1-2020
(c) 10-2-2020
(d) 20-2-2020
Answer:
(c) 10-2-2020

Question 181G.
In respect of TCS, who will claim credit
(a) ECO
(b) Supplier who has supplied goods/ services
(c) Recipient of goods/services
(d) None of these
Answer:
(b) Supplier who has supplied goods/ services

Question 181H.
Any person who fails to furnish the information required by the notice served under section 52(12) shall be liable to penalty. What is the maximum penalty provided under CGST Act, 2017
(a) ₹ 5,000
(b) ₹ 10,000
(c) ₹ 25,000
(d) ₹ 50,000
Answer:
(c) ₹ 25,000

Question 181-I.
Mr. X is a supplier and is selling his own products through a website owned by him. Which of the following statements is correct in this regard
(a) As per section 2(44) & 2(45) of CGST Act, 2017, Mr. X will come under the definition of ECO.
(b) Section 52 does not apply to Mr. X as he is selling his own product through website.
(c) These transactions will be liable to GST at the prevailing tax rates.
(d) All of the above
Answer:
(d) All of the above

Question 181J.
Rajesh, a registered dealer, purchases goods from different registered suppliers. He sells them through a website owned and maintained by him under his own building. In respect of this information, which of the following statements is incorrect
(a) There are two transactions- one where Rajesh purchase the goods and the other where he sells’it
(b) GST is leviable on first transaction
(c) Second transaction is his own supply. So, neither he will collect GST nor he will collect tax at source
(d) TCS provisions are not applicable
Answer:
(c) Second transaction is his own supply. So, neither he will collect GST nor he will collect tax at source

Question 181K.
In which FORM, the proper officer issues a certificate of registration while granting registration to E-commerce operator, who is required to collect tax at source under section 52
(a) FORM GST-REG 04
(b) FORM GST-REG 05
(c) FORM GST-REG 06
(d) None of these
Answer:
(c) FORM GST-REG 06

Question 181L.
The Commissioner has served a notice to an E-Commerce Operator requiring details relating to stock of goods held in the warehouse for supplies. The ECO shall be liable to pay penalty up to ……… in CGST Act.
(a) ₹ 5,000
(b) ₹ 10,000
(c) ₹ 25,000
(d) ₹ 50,000
Answer:
(c) ₹ 25,000

Question 181M.
In which form the operator, collecting tax as TCS, is liable to deposit such amount with the government
(a) GSTR-06
(b) GSTR-07
(c) GSTR-08
(d) GSTR-09
Answer:
(c) GSTR-08

Question 182.
Who must perform the function of Tax Collection at Source (TCS) under GST
(a) E-Commerce Operator
(b) Transport Operator
(c) Job Workers
(d) Input Service Distributor
Answer:
(a) E-Commerce Operator

Question 182A.
Tax deduction at source is also known as ……….
(a) Withholding Tax
(b) Advance Tax
(c) Tax collected at source
(d) None of the above
Answer:
(a) Withholding Tax

Question 182B.
What is the category of tax which is collected by the ECO when a supplier supplies some goods or services through its portal and the payment for that supply is collected by the ECO.
(a) TDS
(b) TCS
(c) Pay as you earn
(d) Withholding tax
Answer:
(b) TCS

Question 182C.
The amount of tax deducted/collected is reflected in the
(a) Electronic cash ledger of deductee/ supplier
(b) Electronic cash ledger of deductor/ recipient
(c) Electronic Credit ledger of deductor
(d) Electronic Credit ledger of deductor
Answer:
(a) Electronic cash ledger of deductee/ supplier

Question 182D.
As per section 51, the deductor has to detect tax from the payment made or credited to the supplier of taxable goods of services or both, where the total value of such supply, under a contract exceeds
(a) ₹ 1,00,000
(b) ₹ 2,50,000
(c) ₹ 5,00,000
(d) ₹ 10,00,000
Answer:
(b) ₹ 2,50,000

Question 182E.
Total value of taxable supply (including 18% GST) is ₹ 2,95,000 by ABC Enterprises to Municipal Corporation of Delhi. What will be the amount of tax to be paid as per section 51 of CGST Act, 2017
(a) ₹ 2,950
(b) ₹ 5,900
(c) ₹ 5,000
(d) Not applicable as value of supply does not exceed ₹ 2,50,000.
Answer:
(d) Not applicable as value of supply does not exceed ₹ 2,50,000.

Question 182F.
A public sector undertaking has supplied services to other public sector undertaking for ₹ 8,00,000 (excluding GST). How much TDS shall be deducted in this transaction
(a) ₹ 8,000
(b) ₹ 16,000
(c) 2% of ₹ 8,00,000 + GST
(d) TDS is not applicable
Answer:
(d) TDS is not applicable

Question 182G.
What is the rate of TDS under CGST Act, 2017
(a) 1%
(b) 2%
(c) 5%
(d) 10%
Answer:
(a) 1%

Question 182H.
Who can never be deductor of TDS under GST laws
(a) Governmental agencies
(b) Local authority
(c) Public Sector Undertaking
(d) None of these
Answer:
(c) Public Sector Undertaking

Question 182-I.
On what value TDS needs to be deducted
(a) Invoice value including GST
(b) Invoice value excluding GST
(c) Invoice value in excess of ₹ 2,50,000
(d) None of the above
Answer:
(d) None of the above

Question 182J.
The amount deducted as Tax under section 51 shall be paid to the government by the deductor within days after the end of the month in which such deduction is made.
(a) 5
(b) 7
(c) 10
(d) 15
Answer:
(c) 10

Question 182K.
In which FORM, the deductor furnishes TDS certificate to the deductee
(a) GSTR5A
(b) GSTR6A
(c) GSTR7A
(d) GSTR8A
Answer:
(c) GSTR7A

Question 182L.
Which of the following particulars are mentioned in GSTR-7A (TDS Certificate)
(a) Contract Value
(b) Rate of deduction and amount deducted
(c) Amount paid to the Government
(d) All of the above
Answer:
(c) Amount paid to the Government

Question 182M.
What is the levy of late fees for not furnishing certificate to deductee within 5 days
(a) ₹ 100 per day
(b) ₹ 5,000
(c) Higher of (a) or (b)
(d) Lower of (a) or (b)
Answer:
(c) Higher of (a) or (b)

Question 182N.
The detector would be liable to pay tax deducted plus interest at the rate ……… if deducted amount is not deposited with the government.
(a) 12%
(b) 15%
(c) 18%
(d) 20%
Answer:
(c) 18%

Question 182-O.
ABC Limited has supplied goods to local authority for ₹ 10,79,700 (inclusive of GST @18%). The TDS was made on 25-12-2019 and is deposited on 28-3-2020. The interest payable for delay in payment is …….
(a) ₹ 18,300
(b) ₹ 1,830
(c) ₹ 702
(d) ₹ 183
Answer:
(c) ₹ 702

Question 182P.
Which of the following statements is correct regarding registration of persons liable to deduct tax at source
(a) Deductor has to register compulsorily without any threshold limit
(b) Deductor has a privilege of obtaining registration without requiring PAN
(c) Deductor can claim registration using TAN issued under the Income-tax Act.
(d) All of the above
Answer:
(d) All of the above

Question 182Q.
As per Rule 66 of CGST Rules, 2017, every detector shall furnish a return in ……….. electronically.
(a) FORM GSTR-5
(b) FORM GSTR-6
(c) FORM GSTR-7
(d) FORM GSTR-8
Answer:
(c) FORM GSTR-7

Question 183.
The CIN, generated by the banks, is a 17 digit number that is:
(a) 14-digt CPIN plus 3-digit Bank Code
(b) 14 digit BRN plus 3 digit Bank Code
(c) 14 digit E-FPB plus 3 digit CPIN
(d) 14 digit Bank code plus 3 digit CPIN
Answer:
(a) 14-digt CPIN plus 3-digit Bank Code

Question 184.
If a taxable person who makes an undue or excess claim of ITC, interest is charged at the rate not exceeding
(a) 18%p.a.
(b) 20% p.a.
(c) 24% p.a.
(d) None of the above
Answer:
(c) 24% p.a.

Question 185.
Consider the following:

Due date of Payment of Tax	20-5-2019
Actual date of payment of tax	31-7-2019
GST Payable (₹)	1,50,000

The interest liability will be for…. days and shall be ……….
(a) 72, ₹ 7,082
(b) 71, ₹ 6,984
(c) 73, ₹ 7,180
(d) None of the above
Answer:
(a) 72, ₹ 7,082

Question 186.
Tax deduction at source (TDS) is similar to “Pay as you earn” scheme and is also known as;
(a) Holding Tax
(b) Withholding Tax
(c) Advance Tax
(d) Prepaid Tax
Answer:
(b) Withholding Tax

Question 187.

Due Date for deposit of TDS	10-1-2020
Actual Date of deposit of TDS	28-3-2020
Amount of TDS (₹)	20,000

The interest on delay in deposit of TDS will be @ ………. for ……….. days amounting to
(a) 18%, 78, ₹ 767
(b) 15%, 78, ₹ 639
(c) 18%, 79, ₹ 777
(d) 18%, 77, ₹ 758
Answer:
(b) 15%, 78, ₹ 639

Question 187.
Section 54 states that any person claiming a refund may file an application in FORM ……….. Electronically through
GST Portal.
(a) GST RFD-01
(b) GST RFD-02
(c) GST RFD-03
(d) GST RFD-04
Answer:
(a) GST RFD-01

Question 188.
Refund order should be made by the Proper Officer within …….days from the date of receipt of application which is complete in all respects and where the Proper Officer is satisfied with the amount so refundable is payable to the applicant, he shall make an order in Form which shall be credited to the account of the applicant.
(a) 45, GST-RFD-05
(b) 90, GST-RFD-04
(c) 60, GST-RFD-06
(d) 90, GST-RFD-06
Answer:
(a) 45, GST-RFD-05

Question 190.
According to section 54 of the CGST Act, 2017, any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of …………. from the relevant date.
(a) One year
(b) Two years
(c) Three years
(d) Four years
Answer:
(b) Two years

Question 191.
Where the amount claimed as refund is …………… it shall not be necessary for the applicant to furnish any documentary and other evidences subject to certain conditions.
(a) Less than ₹ 1 Lakh
(b) Up to ₹ 1 Lakh
(c) Less than ₹ 2 Lakh
(d) Up to ₹ 2 Lakh.
Answer:
(c) Less than ₹ 2 Lakh

Question 192.
As per Rule 92(5) of CGST Rules, where the proper officer is satisfied that the amount refundable is not payable to the applicant under Section 54(8), he shall make on order in FORM and issue a payment order in FORM for the amount of refund to be credited to the consumer welfare fund.
(a) GST RFD-06, GST RFD-05
(b) GST RFD-05, GST RFD-06
(c) GST RFD-02, GST RFD-03
(d) GST RFD-04, GST RFD-05
Answer:
(a) GST RFD-06, GST RFD-05

Question 193.
As per Section 54(6) of CGST Act, provisional refund of ……… of the amount claimed in case of zero rated supply of goods or services or both.
(a) 75%
(b) 80%
(c) 85%
(d) 90%
Answer:
(d) 90%

Question 194.
Under Rule 91(2) of CGST Rules, the proper officer shall make an order in FORM, sanctioning the amount of refund due on a provisional basis within a period from the date of acknowledgement under Rule 90(1 )/(2).
(a) GST RFD-02, not exceeding 5 days
(b) GST RFD-02, not exceeding 7 days
(c) GST RFD-03, not exceeding 5 days
(d) GST RFD-04, not exceeding 7 days
Answer:
(d) GST RFD-04, not exceeding 7 days

Question 195.
If the amount of Refund is ₹ 5,00,000, date of making application and date of grant of refund are 1-10-2019 and 25-12 – 2019, the interest payable as per provisions of section 56 shall be:
(a) ₹ 3,250
(b) ₹ 3,100
(c) ₹ 2,049
(d) ₹ 2,000
Answer:
(c) ₹ 2,049

Question 196.
As per Rule 94, where any interest is due and payable to the applicant under Section 56, the proper officer shall make an order along with a payment order in FORM GST .
(a) RFD-03
(b) RFD-04
(c) RFD-05
(d) RFD-06
Answer:
(c) RFD-05

Question 197.
An acknowledgement for the receipt of the application for refund shall be issued in FORM GST
(a) RFD-02
(b) RFD-03
(c) RFD-04
(d) RFD-05
Answer
(a) RFD-02

Question 198.
Where any amount claimed as refund is rejected under Rule 92, the amount debited, to the extent of rejection, shall be ………. to the electronic credit ledger by an order made in FORM GST .
(a) Re-debited, PMT-03
(b) Re-debited, RFD-03
(c) Re-credited, PMT-03
(d) Re-Credited, RFD-03
Answer:
(c) Re-credited, PMT-03

Question 199.
The claim of UN bodies and other entities notified under section 55 on their purchases, has to be made before the expiry of months from the last day of the in which such supply was received.
(a) 5, Year
(b) 5, Quarter
(c) 6, Year
(d) 6, Quarter
Answer:
(d) 6, Quarter

Question 200.
Section 56 of the CGST Act, 2017 specifies that if any tax ordered to be refunded after the order of an Appellate Authority is not refunded within 60 days from the date of application filed conse-quent to such order, interest as such rate not exceeding shall be payable in respect of such refund.
(a) 90%
(b) 6%
(c) 12%
(d) 18%
Answer:
(b) 6%

Question 201.
Consumer Welfare Fund has been constituted by the Government of India and as per section 57 of the CGST Act, 2017, the following amounts will be credited to this fund :
I Amount referred to in section 54(5) II Refund of tax in pursuance of section 77
III Income from investment of the fund amount
IV Refund of unutilized input tax credit
(a) II and III
(b) I and III
(c) I, II and IV
(d) All the four above
Answer:
(b) I and III

Question 202.
Where the refund arises out of an appeal, and the same is not refunded within 60 days from date of receipt of application, interest shall be payable at the rate of
(a) 5%
(b) 6%
(c) 9 %
(d) 12%
Answer:
(c) 9 %

Question 203.
Where the amount claimed as refund is……… it shall not be necessary for the applicant to furnish any documentary and other evidences to
(a) Less than ₹ 1 Lakh
(b) Up to₹ 1 Lakh
(c) Less than ₹ 2 Lakhs
(d) Up to ₹ 2,00,000
Answer:
(c) Less than ₹ 2 Lakhs

Question 204.
Section 56 of the CGST Act, 2017 states that claim of refund arising from an order passed by an adjudicating authority or Appellate Authority or an Appellate Tribunal or Court which is not being refund with in ……….days from the date of receipt of application filed consequent to such order, interest at such rate not exceeding …….per annum, shall be payable in respect of such refund.
(a) 30 days, 6%
(b) 30 days, 9%
(c) 60 days, 9%
(d) 60 days, 6%
Answer:
(d) 60 days, 6%

Question 205.
What is the time limit for sanction of refund order
(a) 30 days from the date of receipt of application
(b) 30 days from the date of sanction by proper officer
(c) 60 days from the date of receipt of application
(d) 60 days from the date of sanction by proper officer
Answer:
(c) 60 days from the date of receipt of application

Question 206.
As per section 564(14) of CGST Act, 2017, no refund shall be paid to an applicant, if the amount is:
(a) Less than ₹ 100
(b) Not more than ₹ 100
(c) Less than ₹ 1,000
(d) Less than ₹ 5,000
Answer:
(c) Less than ₹ 1,000

Question 207.
As per section 54(5) of CGST Act, 2017, if on receipt of any application for refund, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the ……
(a) Applicant
(b) Consumer Welfare Fund
(c) Government’s Account
(d) None of the above
Answer:
(b) Consumer Welfare Fund

Question 208.
Consider the following information:

ITC availed on Inputs	3,60,000
ITC availed on Input Services	36,000
Turnover of inverted rated supply of goods (GST @ 5%)	30,00,000
Turnover of other supplies of goods	10,00,000

Determine the maximum amount of refund admissible on account of inverted duty structure.
(a) ₹ 1,00,000
(b) ₹ 11,20,000
(c) ₹ 3,24,000
(d) ₹ 3,60,000
Answer:
(b) ₹ 11,20,000
The maximum amount of refund admissible on account of inverted duty structure is computed as under:

(a)	Net ITC i.e. input tax credit availed on inputs during the rel­evant period	3,60,000
(b)	Turnover of inverted rated supply of goods	30,00,000
(c)	Adjusted Total Turnover [turnover of Inverted Rated Supply of goods + Turnover of other supplies of goods] [30,00,000 + 10,00,000]	40,00,000
(d)	Tax payable on such inverted rated supply of goods [30 Lakh×5%]	1,50,000
(e)	Maximum Refund = [(b -5- c) × a] – d	1,20,000

Question 209.
What is the rate of interest, if refund is not paid within 60 days from the receipt of application
(a) 5%
(b) 6%
(c) 9%
(d) 12%
Answer:
(b) 6%

Question 210.
Where the refund is as a consequence of adjudicating/Appellate authority order, then rate of interest is ………. if refund is not paid within 60 days from the receipt of application.
(a) 5%
(b) 6 %
(c) 9%
(d) 12 96
Answer:
(c) 9%

Question 211.
As per the definition of Audit under section 2(13) of CGST Act, 2017, Audit means examination of
(a) Records
(b) Returns
(c) Other documents maintained or furnished
(d) All of the above
Answer:
(d) All of the above

Question 212.
Under GST, Audit is done with the objective of ……….
(a) Verification of various aspects
(b) To assess the compliances fulfilled
(c) Both (a) & (b)
(d) Neither (a) nor (b)
Answer:
(c) Both (a) & (b)

Question 213.
Prevention of revenue leakage is one of the objectives of GST Audit. This objective is served by the verification of correctness of:
(a) Turnover declared
(b) Taxes paid & ITC availed
(c) Refund claimed
(d) All of the above
Answer:
(d) All of the above

Question 214.
The registered person shall be informed by way of a notice not less than ……….working days prior to conduct of audit by tax authorities Under Section 65 of CGST Act.
(a) 7
(b) 10
(c) 15
(d) 21
Answer:
(c) 15

Question 215.
If the value is not correctly declared/ excess ITC availed, then which of the following audit is conducted
(a) Mandatory audit by CA
(b) Departmental Audit
(c) Special audit
(d) None of the above.
Answer:
(c) Special audit

Question 216.
What is the time period of special audit under Section 66
(a) 75 days
(b) 80 days
(c) 90 days
(d) 100 days
Answer:
(c) 90 days

Question 217.
The registered person’s accounts have already been audited under other provisions of CGST Act or any other law for the time being-in-force. In that case, the special audit under Section 66 of CGST Act:
(a) Can be done
(b) Cannot be done
(c) Is not required
(d) Can be done depending upon Turnover.
Answer:
(a) Can be done

Question 218.
What is the maximum period for which the audit by tax authorities under section 65 can be extended by the Commissioner
(a) 3 Months
(b) 4 Months
(c) 5 Months
(d) 6 Months
Answer:
(d) 6 Months

Question 219.
The audit under Section 65 may be conducted by the officers at the:
(a) Place of business of the registered person
(b) Office of registered person
(c) Either (a) or (b)
(d) None of the above
Answer:
(c) Either (a) or (b)

Question 220.
The findings of audit under Section 65 is to be informed to taxable person within ………..days of audit.
(a) 15
(b) 30
(c) 45
(d) 60
Answer:
(b) 30

Question 221.
The section 35(5) stipulates that every registered person whose turnover during a financial year exceeds the prescribed limit, shall get his accounts audited by a Chartered Accountant or Cost Accountant. As per Rule 80(3), the prescribed limit is:
(a) ₹ 1 Crore
(b) ₹ 2 Crore
(c) ₹ 5 Crore
(d) None of the above
Answer:
(b) ₹ 2 Crore

Question 222.
The Reconciliation statement, duly certified in prescribed form is furnished electrically along with audited annual accounts, if the aggregative turnover during financial year exceeds
(a) ₹ 1 Crore
(b) ₹ 2 Crore
(c) ₹ 5 Crore
(d) None of the above
Answer:
(b) ₹ 2 Crore

Question 223.
The period of audit to be conducted under section 65 shall be
(a) A financial year
(b) Multiples of financial year
(c) Any of (a) or (b)
(d) None of the above
Answer:
(c) Any of (a) or (b)

Question 224.
Section 65 is concerned with the audit by tax authorities. Which of the following statement is not true, in this regard
(a) The audit is conducted by the commissioner or any other officer authorised by him
(b) The audit may be conducted at the place of business of the registered person and/or in their office
(c) For this audit, general order is required only
(d) The notice of not less than 15 working days is required.
Answer:
(c) For this audit, general order is required only

Question 225.
Section 35(5) of Central Goods & Services Tax (CGST) Act, 2017 mandates that every registered person must get his accounts audited by a if his aggregated turnover during a financial year exceeds
(a) Chartered Accountant or Company Secretary, 2 Crore
(b) Chartered Accountant or Cost Accountant, 2 Crore
(c) Chartered Accountant or Company Secretary or Cost Accountant, 3 Crore
(d) Chartered Accountant, 3 Crore
Answer:
(b) Chartered Accountant or Cost Accountant, 2 Crore

Question 226.
On conclusion of audit under section 65, the proper office shall within ………. Inform the registered person whose accounts are audited.
(a) 20 days
(b) 30 days
(c) 35 days
(d) 40 days
Answer:
(b) 30 days

Question 227.
The audit by tax authorities under section 65 is required to be completed within From the date of commencement of audit. This period is extendable for a further period of a maximum of by the commissioner.
(a) 3 months, 3 months
(b) 3 months, 6 months
(c) 6 months, 3 months
(d) 6 months, 6 months
Answer:
(b) 3 months, 6 months

Question 228.
The report of audit under section 65 is to be sent by proper officer to registered person in ………
(a) GST ADT-01
(b) GST ADT-02
(c) GST ADT-03
(d) None of the above
Answer:
(b) GST ADT-02

Question 229.
Grounds which leads a commissioner to order for a special audit in case of a registered person by a communication in writing for getting his records including books of account examined and audited and by a person who ….
(a) Supplies any goods or services or both without issue of any invoice by Cost Accountant or Company Secretary
(b) Avail input tax credit with bogus invoice by Company Secretary or Cost Accountant
(c) Has not correctly declared the value or the credit availed is not within the normal limits, by a Chartered Accountant or a Cost Accountant
(d) None of the above
Answer:
(c) Has not correctly declared the value or the credit availed is not within the normal limits, by a Chartered Accountant or a Cost Accountant

Question 230.
When a special audit is directed under GST with the prior approval of commissioner, the audit report signed and certified must be submitted within days.
(a) 15
(b) 45
(c) 90
(d) 150
Answer:
(c) 90

Question 231.
When special audit is conducted by a Chartered Accountant/Cost Accountant, the remuneration shall be determined by and paid by ……….
(a) GST Council, Assessee
(b) Commissioner, Assessee
(c) Government, Assessee
(d) Commissioner, Commissioner
Answer:
(d) Commissioner, Commissioner

Question 232.
On conclusion of special audit, the registered person shall be informed of the findings of special audit in FORM:
(a) GST ADT-01
(b) GST ADT-02
(c) GST ADT-03
(d) GST ADT-04
Answer:
(d) GST ADT-04

Question 233.
The special audit under section 66, is conducted by the Chartered Accountant/ Cost Accountant, who will be nominated by:
(a) Commissioner
(b) GST Council
(c) Central Government
(d) None of these
Answer:
(a) Commissioner

Question 234.
Advance ruling means a decision provided by the to an applicant on the matter or a question specify u/ss 97(2) and 100(1) of the CGST Act, in relation of the supply of goods or services or both being undertaken by the applicant.
(a) Commissioner (Appeals)
(b) Authority or Appellate Authority
(c) Appellate Tribunal
(d) Adjudicating Authority
Answer:
(b) Authority or Appellate Authority