Practice Test

Q1) What is the benefit of GST Registration? Show Answer

Q2) Can a person without GST registration claim ITC and collect tax? Show Answer

Q3) What is the threshold limit for requirement of registration under GST? Show Answer

Q4) A. A person is not required to pay GST if he is voluntarily registered under GST
B. Once a person is registered under GST Act, he is bound to pay GST, even if his turnover is below prescribed limit (of Rs. 20/10 lakhs).
Comment on the above statements,
Show Answer

Q5) Threshold limit of Rs. 20 lakhs for GST registration means for voluntary registration the person should have aggregate turnover of 20 lakhs or more. Show Answer

Q6) The Government may, at the request of a special category State and on the recommendations of the Council, enhance the threshold limit from Rs. 10 lakh to such amount, not exceeding _____ and subject to such conditions and limitations as may be prescribed. Show Answer

Q7) In case where a person makes supply from multiple states and his aggregate turnover exceeds threshold limit, he has to get registered Show Answer

Q8) Mr. Anil a registered person makes supply from multiple states and has following turnover, Delhi - 50 lakhs, Haryana -10 lakhs. Mr. Anil ask for advice where to get registration under GST? Show Answer

Q9) Mr. Anil a registered person makes supply from multiple states and has following turnover, Delhi -12 lakhs, Haryana - 10 lakhs. Mr. Anil ask for advice where to get registration under GST? Show Answer

Q10) A person registered in one State is ‘unregistered person’ in respect of another state. Show Answer

Q11) A. GST registration should be obtained 'from where taxable supply is made’.
B. GST registration should also be obtained ‘where taxable supply is made’.
Comment on the above statements,
Show Answer

Q12) A person, resident of Delhi has business places both at Delhi and Haryana. From where he has to take GST Registration? Show Answer

Q13) In case where a company has places of business all over India. Can such a company take a single Centralised GST Registration? Show Answer

Q14) A. Any person engaged exclusively in the business of supplying exempted goods does not require registration under GST.
B. An agriculturist, to the extent of supply of produce out of cultivation of land does. not require registration.
Comment on the above statements,
Show Answer

Q15) ABC (unregistered person) is providing services to XYZ (registered person), where XYZ is liable to pay GST under reverse charge. So ABC need not take registration under GST. Show Answer

Q16) Persons who are making supplies of taxable services, where total tax is payable by recipient of services, is _____ registration under GST Act Show Answer

Q17) Person making inter-State supply of taxable services is not required to register if the aggregate turnover is less than the threshold limit applicable in the particular State/UT. Show Answer

Q18) The Threshold Limit for taking GST registration is not applicable in cases of, Show Answer

Q19) The threshold Limit for taking GST registration is not applicable to such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the _____. Show Answer

Q20) The goods sent by a Registered Person to a Registered Job Worker is, Show Answer

Q21) A person deals only in exempted products but is liable under reverse charge mechanism. Is he required to be registered under GST? Show Answer

Q22) All commission agents require mandatory registration under GST irrespective of his commission income (i.e. even if such income is below threshold limit). Show Answer

Q23) Which of the following person has to make compulsory registration under GST Act? Show Answer

Q24) Every person who is liable to be registered under GST shall apply for registration in every such State in which he is so liable within from the date on which he becomes liable to registration. Show Answer

Q25) A casual taxable person or a non-resident taxable person shall apply for registration _____. Show Answer

Q26) Is the person making supply from territorial waters of India required to take registration? Show Answer

Q27) Area up to _____ belongs to State/Union Territory at least as far as GST is concerned.

Show Answer

Q28) Every person applying for GST registration shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, Slate or Union territory in Part A of FORM _____. Show Answer

Q29) Every person applying for GST registration shall in Part A of FORM GST REG-01 shall furnish, Show Answer

Q30) What is the fee payable for filing application for registration under GST? Show Answer

Q31) A. SEZ Unit or SEZ Developer are required to register separately under GST.
B. Input Service Distributor shall make a separate application for registration as such Input Service Distributor.
Comment on the above statements,
Show Answer

Q32) The PAN shall be validated online by the Common Portal from the database maintained by _____. Show Answer

Q33) On successful verification of the PAN, mobile number and e-mail address, a _____ shall be generated and communicated to the applicant on his mobile number and e-mail address. Show Answer

Q34) A person applying for registration as a casual taxable person shall be given a temporary reference number by the Common Portal _____. Show Answer

Q35) What is the full form of EVC? Show Answer

Q36) When the application for GST registration is filed, an acknowledgement shall be issued electronically to the applicant in form, Show Answer

Q37) What are the documents required to be attached to the application of GST Registration? Show Answer

Q38) The application shall be forwarded to the _____ who shall examine the application and the accompanying documents for GST registration. Show Answer

Q39) The application for registration after being examined by the proper officer, if the same are found to be in order, approve the grant of registration to the applicant within _____ from the date of submission of application. Show Answer

Q40) The application for registration after being examined by the proper officer, if the same are found to be deficient, and requires any clarification, he may issue a notice to the applicant electronically in form _____. Show Answer

Q41) If the proper officer needs any clarification in the REG-01 filed by a dealer, what will be the option available to him? Show Answer

Q42) The applicant shall furnish any clarification, sought electronically by the proper officer regarding deficiency in application, within 7 working days from date of receipt of notice, in form _____. Show Answer

Q43) The applicant shall furnish any clarification, sought electronically by the proper officer regarding deficiency in application, in form GST REG-04, within _____ from the date of receipt of such notice. Show Answer

Q44) In case where the proper officer is not satisfied with the documents furnished for the application of registration, he shall, for reasons in writing, reject the application for registration under GST and inform the applicant electronically in form _____ Show Answer

Q45) The application for grant of registration shall be deemed to have been approved, if the proper officer fails to take any action Show Answer

Q46) If the application for grant of registration has been approved by the proper officer, a certificate of registration is made available to the applicant on the Common Portal in form _____. Show Answer

Q47) Certificate of registration shall be signed by Superintendent of Central Tax as he is ‘proper officer’ for purpose of rule 9. Show Answer

Q48) What is the full form of GSTIN? Show Answer

Q49) Every company shall have a _____ issued under the Income-tax Act, 1961 in order to be eligible for grant of registration. Show Answer

Q50) The Number of Digits in the PAN based GSTIN registration Number will be: Show Answer

Q51) Arrange the following in an order to form proper GSTIN,—
(a) ten characters for the PAN or the Tax Deduction and Collection Account Number
(b) one checksum character
(c) two characters for the entity code
(d) two characters for the State code
Show Answer

Q52) The registration shall be effective from the date on which the person _____ where the application for registration has been submitted within _____ from such date. Show Answer

Q53) What is the effective date of registration where the application for registration has been submitted within 30 days from being liable to get registered? Show Answer

Q54) What is the effective date of registration in case the person voluntarily opts to take registration in GST? Show Answer

Q55) A registered taxable person is liable to show his GSTN number in, Show Answer

Q56) What is the prescribed time period to apply for registration by a non-resident taxable person? Show Answer

Q57) M/s Uday & Co. crossed their threshold limit for registration on 10-8-2018. But, he applied for GST registration on 5-9-2018 and he was granted GST registration on 8-9-2018. What will be his effective date of registration? Show Answer

Q58) Can a single person apply for two registrations in GST ie. one as casual taxable person & other as regular taxable person? Show Answer

Q59) Mr. X has applied for Registration on 1008-2018 but the effective date of registration was on 15-8-2018.'In between that processing period he has supplied goods to Mr. Y. How can Mr. Y avail ITC on purchases for that period? Show Answer

Q60) If Mr. A makes an application for GST registration within 2 days from being liable to pay GST, he can issue revised invoices for GST for period prior to registration. Show Answer

Q61) What is the state code for Delhi?
Show Answer

Q62) What is the state code for Rajasthan? Show Answer

Q63) Which form is used by the Proper Officer for Field Visit Report? Show Answer

Q64) The field visit verification report along with other documents, including photographs, shall be uploaded in form GST REG-30 on the Common Portal within _____ following the date of verification. Show Answer

Q65) Who has been specified for the purpose of physical verification of business premises of the applicant? Show Answer

Q66) Display of registration certificate and GS- TIN on the name board at his principal place of business and at additional place of business is mandatory. Show Answer

Q67) A. Voluntary registration can be cancelled any time.
B. Tax must be paid once voluntary registration is obtained, even if annual turnover is less than Rs. 20 lakhs.
Comment on the above statements,
Show Answer

Q68) Who can submit application for registration in Form GST REG-09? Show Answer

Q69) A non-resident taxable person may be granted registration on the basis of any other document (other than Income Tax PAN) as may be prescribed. Show Answer

Q70) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action that is, or may be taken under this Act, or under any other law for the time being in force, may proceed for _____. Show Answer

Q71) Order of Grant of Temporary Registration/ Suo Motu Registration is granted by the proper officer in form _____. Show Answer

Q72) Every person to whom a temporary registration has been granted on the motion of the proper officer shall, within 90 days from the date of the grant of such registration, submit _____. Show Answer

Q73) Every person to whom a temporary registration has been granted on the motion of the proper officer shall have option to, Show Answer

Q74) In case where the appeal has been filed against the grant of temporary registration by the proper officer. And the order has been passed upholding the liability to registration by the Appellate Authority. What is the time limit to make an application for registration after such order has been passed? Show Answer

Q75) The GSTIN assigned pursuant to verification by the proper officer shall be effective from _____. Show Answer

Q76) What is the full form of UIN? Show Answer

Q77) A. UN Agencies, Embassies, Consulates etc. are entitled to get refund of GST paid by them on goods and services received by them.
B. However, they have to pay GST to receive such refund.
Comment on the above statements,
Show Answer

Q78) Application for grant of Unique Identity Number (UIN) to UN Bodies, Embassies, Consulates, etc. shall be made electronically through the common portal or through a facilitation centre in form _____. Show Answer

Q79) The proper officer will assign a Unique Identity Number to the relevant person and issue a certificate in form GST REG-06 within three working days from _____. Show Answer

Q80) A. The embassies, UN Agencies and Consulates can be granted UIN without applying, on recommendation of the Ministry of External Affairs, Government of India.
B. The UIN granted is state-wise Le. different registration in each state is required.
Comment on the above statements,
Show Answer

Q81) The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for a period from the effective date of registration for _____ Show Answer

Q82) A. Casual taxable person can make taxable supplies only after issuance of certificate of registration.
B. The amount of advance tax deposit, is a pre-requisite for application for registration for casual taxable person.
Comment on the above statements,
Show Answer

Q83) Mr. A has been registered as a casual taxable person, for an exhibition program conducted at Delhi. While obtaining registration Mr. A deposited some amount as advance deposit of tax and after end of registration period the amount refundable from such advance deposit is Rs. 20000. The certificate of registration was in force for the whole period but Mr. A was unaware of furnishing returns u/s 39. What will be the amount refundable to him? Show Answer

Q84) What is the condition for refund of advance tax deposited in case of casual taxable person or non-resident taxable person? . Show Answer

Q85) Which form is used for application for registration of Non-Resident Taxable Person? Show Answer

Q86) The application for registration made by a non-resident taxable person shall be duly signed or verified through _____, by his authorized signatory who shall be a person resident in India having a valid _____. Show Answer

Q87) Mr. A (a non-resident) is registered as a casual taxable person for performing circus in India. Due to popularity of his show he sees need of extending the period of registration as casual taxable person. Which factor should he consider to get extension as such? Show Answer

Q88) Persons liable to make estimated Advance Tax Deposit to obtain GST Registration are: Show Answer

Q89) Any person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed, in form _____. Show Answer

Q90) Any person required to deduct tax u/s 51 or a person required to collect tax at source u/s 52 shall electronically submit an application, duly signed or verified through EVC, in form _____. Show Answer

Q91) Every registered person including UIN holder shall inform the proper officer of any changes in the information furnished at the time of registration, or that furnished subsequently, in form _____ within _____ from such change. Show Answer

Q92) The proper officer shall not reject the application for amendment in the registration particulars without _____. Show Answer

Q93) Which of the following cases warrant for cancellation of registration? Show Answer

Q94) Any change in the mobile number or e- mail address of the authorised signatory, shall be carried out only after online verification through _____. Show Answer

Q95) Where a change in the constitution of any business results in change of the Permanent Account Number (PAN) of a registered person, the person shall apply for _____. Show Answer

Q96) A. The amendments on registration made will be from the date of submission of GST REG-1 on common portal.
B. Retrospective amendment of registration can be made by the commissioner, for reasons to be recorded and as prescribed.
Comment on the above statements,
Show Answer

Q97) In case where the proper officer is of the opinion that the amendment sought is either not warranted or the documents furnished therewith are incomplete or incorrect, he may ask _____. Show Answer

Q98) In case of amendment of registration, it shall amount to deemed acceptance of amendment where the proper officer fails to take any action, Show Answer

Q99) The proper officer will have regard to the following, while cancelling registration — Show Answer

Q100) The proper officer shall drop the proceedings of the cancellation of registration in case the defaulting taxable person files earlier returns with late fee, pay taxes & other dues, in form _____. Show Answer

Q101) Application for cancellation of registration shall be filed electronically in form _____. Show Answer

Q102) Which of the following statements is true? Show Answer

Q103) Which of the following is correct statement:
“The registration granted to a person is liable to be cancelled if the said person
(1) does not conduct any business from*the declared place of business
(2) issues invoice without supply of goods or services in violation of the provisions of the GST law
(3) violates provisions relating to Anti Profiteering”
Show Answer

Q104) Which of the following statements is true? Show Answer

Q105) The proper officer may cancel the registration of taxable person from such date, as he may deem fit, in case where a person who has taken voluntary registration has not commenced business within _____ from the date of registration. Show Answer

Q106) Which of the following cases amounts to sno motu cancellation of registration under GST by proper officer? Show Answer

Q107) If a person who has submitted an application for cancellation of his registration is no longer liable to be registered, the proper officer shall issue an order for cancellation of registration in form _____ Show Answer

Q108) A. Liability of the person to pay tax and other dues under this Act continues despite the issuance of order of cancellation of registration.
B. Cancellation under CGST does not amount to cancellation under SGST.
Comment on the above statements,
Show Answer

Q109) Any registered taxable person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration within _____ from the date of service of the cancellation order. Show Answer

Q110) A registered person can make application for revocation of cancellation of registration in form _____. Show Answer

Q111) Mr. Suraj is doing business in 5 states and his aggregate turnover crosses the threshold limit for registration under GST. Mr. Suraj is of the opinion that he has to take a single registration as he is operating with the same PAN number. Comment on his opinion? Show Answer

Q112) Is there an option to take centralized registration for services under GST Law? Show Answer

Q113) What is the responsibility of the taxable person supplying to UN bodies? Show Answer

Q114) Whether all dealers who are already registered under existing VAT/Service tax/Excise will have to obtain fresh registration? Show Answer

Q115) Which of the following facilitates small dealers or dealers having no IT infrastructure in respect to GST returns & registration? Show Answer

Q116) What are the options to sign the submitted application? Show Answer

Q117) From which portal the registration certificate can be downloaded? Show Answer

Q118) Is separate registration required for trading and manufacturing by same entity in one state? Show Answer

Q119) Whether the Registration granted to any person is permanent? Show Answer

Q120) Can a person who is not required to be registered under GST Act but registered under the earlier law, cancel the provisional registration? Show Answer

Q121) From which State the taxable person should obtain registration? Show Answer

Q122) The proper officer may cancel the registration of taxable person from such date, as he may deem fit, in case where a person paying tax under composition scheme has not furnished returns for _____. Show Answer

Q123) Is concept of business vertical wise regis- tration a valid concept post the Amendment Act ? Show Answer

Q124) Mr. A is having a unit in Delhi with turnover of Rs. 5 lacs & another unit in Manipur with turnover of Rs. 6 lacs. Is he liable to take registration? Show Answer

Q125) Special category States for the purpose registration chapter does not include: Show Answer

Q126) Threshold limit in case of State of Jammu & Kashmir, Sikkim, and Meghalaya shall be Show Answer

Q127) Aggregate turnover includes: Show Answer

Q128) In case of job work, once the work is being completed, the value of the goods shall be included in the turnover of Show Answer

Q129) Registration in GST is State/Union Territory wise. Show Answer

Q130) Fixed establishment means a place characterised by _____ & suitable structure in terms of human & technical resources to supply services, or to receive & use services for its own need. Show Answer

Q131) Mr. A, a registered person in Delhi wants to participate in exhibition which is to be held in Mumbai. What kind of registration he shall obtain? Show Answer

Q132) Where the business carried on by a registered person is transferred as a going concern, then will the transferee be liable to register in GST? Show Answer

Q133) Mr. A of Delhi is supplying handicrafts to Mr. B of Haryana. Turnover of Mr. A is only 5 lacs. Is he liable to take registration in GST? Show Answer

Q134) In Ques. 133, is it compulsory to make an E-way bill for this transaction? Show Answer

Q135) Which of the following persons are liable to take compulsory registration in GST? Show Answer

Q136) ABC, is a SEZ situated in Noida, UP. It wants to set up another SEZ in UP. Which of the SEZ needs to be registered in GST? Show Answer

Q137) Every registered person shall display his GSTIN on the name board exhibited at the entry of his principal place of business and at every additional place or places of business. Show Answer

Q138) Mr. A is having 3 offices in Delhi of Garments trading. Can he apply for separate registration for each of such places? Show Answer

Q139) Mr. A is a single truck owner-operator and he ply his truck mostly between the states, carrying the goods booked for his truck by an agent; aggregate value of service provided by him exceeds twenty lakh rupees during last year. Is he required to take registration? Show Answer

Q140) Mr. A exclusively deals in transportation of fruits & vegetables which is exempt service in GST. Is he liable to take registration in GST? Show Answer

Q141) Mr. A of Delhi till date is only engaged in making exports & supplies to SEZ Units. His aggregate turnover is Rs. 15 lacs. Is Mr. A liable to registration in GST? Show Answer

Q142) Mr. A of UP receives an order from ABC, a SEZ in UP. Is Mr. A required to take registration in GST? Show Answer

Q143) A registered person is sending semi- cooked food from his manufacturing unit at Gurgaon to his branch in Delhi. Is he required to pay any tax? Show Answer

Q144) Mr. A is dealing in supply of Atta, Maida, and besan within his own State with a turnover of Rs. 25 lacs. Is he required to take registration in GST? Show Answer

Q145) Can the taxable supply made by the job- worker on behalf of his principal be considered for computing his aggregate turnover? Show Answer

Q146) Whether the amount deposited in excess by a casual taxable person or non-resident taxable person is refundable? Show Answer

Q147) Who can be the primary authorized signatory? Show Answer

Q148) Do traders having turnover less than Rs. 20 Lakhs need to get registered under GST? Can they purchase primary goods from other states without having GST Registration Number? Show Answer

Q149) A person having _____ in a State _____ obtain a separate registration for each business vertical. Show Answer

Q150) A. A person liable to deduct TDS under section 51 of CGST Act requires registration.
B. For such person, it is mandatory to be registered in E-way bill portal.
Comment on the above statements,
Show Answer

Q151) What are the consequences of obtaining registration by misrepresentation? Show Answer

Q152) A registered person, Mr. X supplies goods worth Rs. 150 to Mr. Y, an unregistered person. Is it mandatory to issue tax invoice separately? Show Answer

Q153) Revised Invoice is a _____. Show Answer

Q154) Tax Invoice shall be issued by— Show Answer

Q155) “Removal”, in relation to goods, means— Show Answer

Q156) _____ shall accompany transport of goods when e-way bill is not required. Show Answer

Q157) Tax Invoice must be issued within _____ from the date of removal of goods sent or taken on approval for sale or return. Show Answer

Q158) “Removal in separate consignments means that ‘parts’ are removed”. The statement is _____ Show Answer

Q159) Which document is to be issued by the consignor instead of tax invoice for transportation of goods for job work? Show Answer

Q160) Banks may issue consolidated tax invoice on monthly basis. Is it true? Show Answer

Q161) Delivery Challan should be issued at the time of _____ of goods. Show Answer

Q162) Whether a registered Goods Transport Agency (GTA) supplying taxable services is required to issue tax invoice? Show Answer

Q163) Ticket issued in case of passenger transportation service is a tax invoice. The statement is _____. Show Answer

Q164) Bill of Supply is issued by the registered person— Show Answer

Q165) Delivery Challan contains—
(i) HSN Code & description of goods (it) Name & address of the transporter (iii) Name, address & GSTIN of Consignor (tv) Name, address & GSTIN of Consignee
Show Answer

Q166) Delivery Challan shall be prepared in— Show Answer

Q167) Invoice cum Bill of Supply may be issued by registered person Show Answer

Q168) Revised invoice is an invoice which is issued against the invoice already issued Show Answer

Q169) Goods may be transported without issue of invoice in case of Show Answer

Q170) Revised invoice can be issued within _____ from the date of issuance of registration certificate. Show Answer

Q171) Whether the recipient can claim ITC on the basis of revised invoices. Show Answer

Q172) HSN Code is _____ code? Show Answer

Q173) Tax Invoice shall be prepared in _____ in case of supply of goods and in _____ in case of supply of services. Show Answer

Q174) Value on export invoice should be Show Answer

Q175) In case of export invoice, if there is any discrepancy between transaction value or value in shipping bill/bill of export, refund of GST Show Answer

Q176) The serial number of invoices issued during a tax period shall be furnished in Show Answer

Q177) A registered taxable person shall, onreceipt of advance payment w.r.t. any supply, issue Show Answer

Q178) If the supplier is an insurer/banking company/financial institution/non-banking financial company, tax invoice shall be issued within _____ from the date of supply of service. Show Answer

Q179) Details of advances against which supply is not made during the month of receipt of advance shallbe reported in _____ of _____. Show Answer

Q180) No tax is payable on receipt of advance payment w.r.t any supply of _____. Show Answer

Q181) Details of advances need not to be reported if the tax invoice is issued Show Answer

Q182) When payment is made by recipient of supply to supplier in respect of supplies where tax is payable under reverse charge, _____ is required to be issued Show Answer

Q183) Credit Note with GST cannot be issued on account of Show Answer

Q184) If prices are increased after renegotiations, the supplier should issue Show Answer

Q185) Credit Note is issued when _____ Show Answer

Q186) Debit Note is issued when _____ Show Answer

Q187) Flow of debit notes & credit notes with GST is a _____ flow from supplier. Show Answer

Q188) Debit/Credit Notes should be Show Answer

Q189) Is it mandatory to indicate the word “Revised Invoice” on revised tax invoice? Show Answer

Q190) ITC is not allowed on Show Answer

Q191) Tax Invoice shall be issued before or at the time of _____ or _____ of goods for supply to the recipient. Show Answer

Q192) When due date of payment is ascertainable, tax invoice shall be issued on or before Show Answer

Q193) When due date of payment is not ascertainable, tax invoice shall be issued on or before Show Answer

Q194) Where the supply of services ceases under a contract before the completion of the supply, the invoice Show Answer

Q195) An unregistered person shall, after collection of tax, deposit it to Central Government. The statement is _____ Show Answer

Q196) Debit note includes Show Answer

Q197) In case of taxable supply of services, tax invoice shall be issued within _____ from the date of supply of service provided that the supplier is other than an insurer/banking company/financial institution/non-banking financial company. Show Answer

Q198) Consolidated revised tax invoice may be issued separately in respect of
(i) Supplies made to unregistered persons
(ii) All Inter-State supplies
(iii) All Intra-State supplies
(iv) Inter-state supplies to all recipients located in a State, if the value of supply ? 2,50,000
Show Answer

Q199) When should a Tax Invoice not be issued for supply of Goods? Show Answer

Q200) What are the cases in which there is supply without movement of goods? Show Answer

Q201) _____ is complete as soon as the goods are dispatched. Show Answer

Q202) _____ in relation to goods means, dispatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier Show Answer

Q203) The _____, as the case may be, would trigger the liability to raise the invoice, and the supplier should not wait until the goods reach the destination. Show Answer

Q204) Who can remove the goods? Show Answer

Q205) Mr. A is supplying legal sheets bundles to an Advocate's Office. He submitted the account of total supplies made during the 2 months period on the 25th of alternate month. What type of supply is this? Show Answer

Q206) Do we have to tax issue an invoice even if we remove goods for ‘sale on approval basis’? Show Answer

Q207) Tax invoice shall be issued in case _____ period has expired from the date of sending the goods on approval. Show Answer

Q208) Mr. A had a contract for supplying manpower for 28 days for Rs. 28,000. However, after 20 days, the service has stopped Le. the service started on 01.09.2018 & ceased on 20.09.2018. When should the invoice be raised? Show Answer

Q209) Mr. X became liable to pay tax on let August, 2017. He has applied for registration on 15th August, 2017 which is within the 30 days’ window. His registration is granted on 29th August, 2017. What document can he issue to collect tax from 1 st August to 28th August, 2017? Show Answer

Q210) _____ can be issued to an unregistered recipient during the period starting from the effective date of registration till the date of the issuance of the certificate of registration except separate invoice be issued in case of Inter-State supply exceeding value Rs. 2.5 lacs. Show Answer

Q211) Continuous supply of goods means a supply of goods which is provided, or agreed to be provided _____ Show Answer

Q212) A separate ‘Bill of Supply’ is not necessary if the value of the goods or services supplied is less than Rs. 200 _____ Show Answer

Q213) Can a single credit/debit note be issued against multiple invoice raised in a financial year? Show Answer

Q214) Mr. Z had made a supply in April’ 2018. The party returned the goods in May’ 2018. In which month the note is to be reflected? Show Answer

Q215) In which return the details of credit notes is to be given? Show Answer

Q216) Assuming that annual return for the year 2017-18 is not yet filed, a credit note can be issued in respect of any of supplies made during the year 2017-18, up to Show Answer

Q217) In which of the following situation will the liability be reduced in case the credit note is being issued? Show Answer

Q218) Debit Note can be issued only for increasing tax liability by the supplier? Show Answer

Q219) Are there any restrictions on raising debit notes for earlier supplies? Show Answer

Q220) What should be mentioned on the invoice in case the person wants to apply for refund in case of taxes paid on exports of goods? Show Answer

Q221) Export invoice shall contain which of the following details? Show Answer

Q222) A registered person shall issue a consolidated tax invoice at the close of each day in respect of all such supplies, where the value of the goods or services or both supplied is _____, the recipient is not a registered person and does not require such invoice Show Answer

Q223) A person is having turnover upto Rs. 5 crore. Upto how many digits is he supposed to specify the HSN Code? Show Answer

Q224) A person is having turnover of Rs. 25 crore. Upto how many digits is he supposed to specify the HSN Code? Show Answer

Q225) What are the mandatory details required in the invoice/document issued by a Goods Transport Agency? Show Answer

Q226) Bill number should not exceed _____ Show Answer

Q227) True or false: In case of banking companies, tax invoice would be treated as complete even if it is not serially numbered. Show Answer

Q228) Should suppliers of Passenger Transportation Service issue an invoice in addition to issue of tickets Show Answer

Q229) In case proper officer checks the goods in movement, then what document shall be required apart from delivery challan to satisfy the proper officer? Show Answer

Q230) Is it mandatory to start a fresh series of invoice in every financial year? Show Answer

Q231) In which of the situation w ill the liability be reduced in case the credit note is being issued? Show Answer

Q232) True or false: The words ‘Revised Invoice’ should be mentioned prominently along with reference of the date and invoice number of the original invoice. Show Answer

Q233) Some of the customers of a registered taxpayer asks the supplier not to mention the tax amount instead show a consolidated price in the invoice. Is this valid? Show Answer

Q234) Law permits collection of tax on supplies effected prior to registration, but after applying for registration: Show Answer

Q235) The name of the State of recipient along with State code is required on the invoice where: Show Answer

Q236) True or false: Unregistered person should issue normal commercial invoice. Show Answer

Q237) _____ to accompany transport of goods when the e-way bill is not required. Show Answer

Q238) Comment: The person carrying goods for such supply can carry the invoice book so that he can issue the invoice once the supply is fructified. Show Answer

Q239) Mr. A, a registered artist took the painting from his gallery on basis of Document 1 to an art house for subsequent sale. There he issued Document 2 to a customer while selling his art work. Name the Documents so issued. Show Answer

Q240) Comment: Supply of goods can be spread over a period of time. It is not necessary that all elements should be supplied at the same time. Show Answer

Q241) _____ is required for sending the goods on job work. Show Answer

Q242) Concept of revised invoice was introduced so as to enable customer to _____ during the transition period. Show Answer

Q243) True or false: Invoice issued to UN Agencies or embassies should indicate UIN. Show Answer

Q244) Consolidated _____ tax invoice can be issued when sale to unregistered person. Show Answer

Q245) Can an invoice be signed through DSC? Show Answer

Q246) Tax invoice or other document issued under _____ in respect of non-taxable supply shall be acceptable instead of Bill of supply. Show Answer

Q247) Debit/Credit note should be _____ i.e. one credit/debit note _____ cover tax invoices in multiple financial years. Show Answer

Q248) Supplementary invoice is called _____

Show Answer

Q249) Any tax paid in contravention of section _____ are not eligible for input tax credit. Show Answer

Q250) In Ques. 100, if the supplier issues tax invoice at a later stage, it should clearly be marked as _____ Show Answer

Q251) Refund Voucher shall be issued if supply is not made and tax invoice not issued against Show Answer

Q252) Who is required to maintain records u/s 35? Show Answer

Q253) Records u/s 35 shall be maintained at Show Answer

Q254) Where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at Show Answer

Q255) Registered person supplying services shall maintain the accounts showing Show Answer

Q256) Who has to maintain records u/s 35, irrespective of, whether he is a registered person or not? Show Answer

Q257) Owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, if not registered, shall submit the details regarding his business in _____. Show Answer

Q258) Transporter who is registered in more than one State or Union Territory having the same PAN, he may apply for a unique common enrolment number in Show Answer

Q259) Whether the transporter who has obtained a unique common enrolment number, will be eligible to use any of the GSTINs? Show Answer

Q260) Which records are required to be maintained by a transporter? Show Answer

Q261) Which records are required to be maintained by an owner or operator of a w arehouse or godown? Show Answer

Q262) The owner or the operator of the godown shall store the goods _____ and _____.
Show Answer

Q263) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent shall maintain records in respect of Show Answer

Q264) Accounts maintained by the registered person shall be preserved for a period of Show Answer

Q265) Accounts and documents which are maintained manually, shall be kept & accessible at Show Answer

Q266) Are electronic records mandatorily required to be authenticated by means of a digital signature? Show Answer

Q267) Every registered person executing works contract shall keep separate accounts showing Show Answer

Q268) Every registered person manufacturing goods shall maintain production accounts Show Answer

Q269) Every registered person manufacturing goods shall maintain accounts showing Show Answer

Q270) Every agent shall maintain accounts depicting the— Show Answer

Q271) Each volume of books of account maintained manually shall be serially numbered. The statement is _____. Show Answer

Q272) Any entry in registers, accounts and documents can be erased, effaced or overwritten under attestation. The statement is _____. Show Answer

Q273) Every registered person shall keep the particulars of— Show Answer

Q274) Who shall maintain an account containing the details of tax payable, collected or paid? Show Answer

Q275) Every registered person shall keep and maintain account of the Show Answer

Q276) Records shall be maintained in Show Answer

Q277) Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by Show Answer

Q278) Is composition dealer required to maintain books of account as per GST Laws? Show Answer

Q279) Where more than one place of business is specified in the _____, the accounts relating to each place of business shall be kept at such places of business Show Answer

Q280) In case of supply of tea, coffee, rubber, etc. where the auctioneer claims ITC in respect of the supply made to him by the principal before the auction of such goods and the said goods are supplied only through auction. In this case who is required to maintain the books? Show Answer

Q281) Is an agent required to maintain any set of books of account? Show Answer

Q282) Which of the below statements is correct in respect to accounts maintained by the Agent?
A: Particulars of authorization received by him from each principal to receive or supply goods or services on behalf of such principal separately.
B: Particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal.
C: Details of accounts furnished to every principal.
Show Answer

Q283) The clearing and forwarding agent or the carrier of goods shall maintain true and correct records in respect of _____. Show Answer

Q284) Mr. A is having 4 places of business out of which its principal place of business is in Delhi. Can he maintain the books only at principal place of business? Show Answer

Q285) In case of additional places of business, the accounts relating to each place of business shall be kept at such places of business concerned provided _____. Show Answer

Q286) Mr. A believes in working in paperless environment, so he maintains the records in electronic format. Is he eligible to maintain the accounts & records in electronic form? Show Answer

Q287) The registered person may keep and maintain such accounts and other particulars in the electronic form, however the said records must be _____.

Show Answer

Q288) Comment: In case any class of taxable persons is not in a position to keep and maintain accounts, the Commissioner may permit such class of taxable persons to maintain accounts in such manner as may be prescribed after recording the reasons for the same in writing. Show Answer

Q289) Every registered person whose aggregate turnover during a financial year exceeds the
prescribed limit of _____, shall get his accounts audited by a chartered accountant or a cost accountant.
Show Answer

Q290) Can the provisions of Section 73 or 74 be made applicable for not maintaining books of account? Show Answer

Q291) What are the consequences if taxable goods are found in a place other than those declared without valid documents? Show Answer

Q292) What shall be the treatment of incorrect entries made in the registers, accounts or documents? Show Answer

Q293) As per _____, every registered person is required to keep and maintain books of account or other records as prescribed under _____ and retain them until the expiry of 72 months from the _____ for the year pertaining to such accounts and records. Show Answer

Q294) True or false: Only accounting for the inventory is not sufficient in the absence of inventory records. Show Answer

Q295) The responsibility for the maintenance of proper accounts of job work-related inputs and capital goods rests with the Show Answer

Q296) If any person transports any goods or stores any such goods while in transit without the documents prescribed under the Act (i.e. invoice and a declaration) or supplies or stores any goods that have not been recorded in the books or account maintained by him, then such goods shall be _____ Show Answer

Q297) In question 44, once the goods & vehicles are detained, how the same shall be released? Show Answer

Q298) The accounts & records u/s 35 are to be maintained at Show Answer

Q299) Mr. A is registered in Delhi & is having in total 4 places of business within Delhi out of which one is the head office. Where should he maintain the records? Show Answer

Q300) Accounts can be maintained: Show Answer

Q301) Which of the following persons (even if unregistered) shall maintain the accounts & records? Show Answer

Q302) Can the records be maintained electronically? Show Answer

Q303) If a taxable person isaparty to an appeal or revision, what shall be the time period prescribed for maintenance of accounts and records? Show Answer

Q304) _____ of the Central Tax has been designated as the ‘proper officer’ for the purpose of issuing demand in respect of goods kept at improper place. Show Answer

Q305) Where the registers & other documents are maintained electronically, _____ shall be maintained. Show Answer

Q306) Comment: Proper electronic back-up of the records shall be maintained & preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a reasonable period of time. Show Answer

Q307) The principal & auctioneer _____ jurisdicdonal officer of GST about maintaining books of account at their principal place of business. Show Answer

Q308) Comment: The audit by a Chartered Accountant or cost accountant is not required in case the taxable person is any department of the Central Government or State Government or local authority, whose books of account are subject to audit by CAG. Show Answer

Q309) Comment: The audit by a Chartered Accountant or cost accountant is not required in case the taxable person is any Government company, whose books of account are subject to audit by CAG. Show Answer

Q310) Is digital signature compulsory in case of companies? Show Answer

Q311) Verification through Electronic verification (EVC) is based on _____ Show Answer

Q312) In a Hindu Undivided Family, if the Karta is absent from India, oris mentally incapacitated, then who can verify documents on his behalf? Show Answer

Q313) Which of the following registers/ledgers are maintained at the GST Portal? Show Answer

Q314) A. The tax due can be paid either by cash or through utilization of input tax credit.
B. Payment of interest, penalty, fee and other payments have tobe made through credit only.
Comment on the above statements,
Show Answer

Q315) Electronic Cash Ledger is maintained in Form, Show Answer

Q316) Payment of tax made electronically is reflected in, Show Answer

Q317) Payment made through challan will be credited to which registers/ledgers? Show Answer

Q318) Electronic credit ledger is maintained in Form, Show Answer

Q319) While making purchases the dealer has to pay GST which is available as credit while making payment for outward supply. Such credit is reflected in GST portal in, Show Answer

Q320) The major heads in the electronic cash ledger, electronic liability register and challan for deposit of tax are Show Answer

Q321) In each major heads in the electronic cash ledger, electronic liability register and challan for deposit of tax, the minor heads are, Show Answer

Q322) Credit available in Electronic Credit Ledger can be used for payment of, Show Answer

Q323) A. In Electronic Credit Ledger, there will be only column of tax, as interest, penalty, fee and other payments cannot be made through ITC.
B. ITC cannot be utilised for payment of tax under reverse charge mechanism.
Comment on the above statements,
Show Answer

Q324) Payment of tax for each month shall be made by _____ electronic cash ledger or electronic credit ledger on or before the due date of filing return. Show Answer

Q325) Payment of tax, interest or penalty for each month shall be made by debiting _____ on or before the due date of filing return. Show Answer

Q326) What is deemed to be the date of deposit in the electronic cash ledger? Show Answer

Q327) The taxpayer has options to deposit amount in the Electronic cash ledger through _____. Show Answer

Q328) Challan for deposit towards tax, interest, penalty or any other amount relating to GST liability at the common portal shall be generated in form, Show Answer

Q329) When the payment made through challan is successful, _____ is credited with the amount deposited and then the fund may be utilised for discharge of liability. Show Answer

Q330) Challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of _____. Show Answer

Q331) It is _____ to generate Challans online on the GST Portal. Show Answer

Q332) What is the full form of CPIN? Show Answer

Q333) What is CPIN? Show Answer

Q334) What gets debited to the electronic credit ledger? Show Answer

Q335) Credit available in electronic credit ledger can be utilized against which liability? Show Answer

Q336) A. The amount of any sum payable, and the amount of refund, under GST law shall be rounded off to the nearest rupee.
B. Where such amount contains a part of a rupee consisting of paise then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.
Comment on the above statements,
Show Answer

Q337) Tax shown in each invoice is not required to be rounded off. Show Answer

Q338) What is the full form of CIN? Show Answer

Q339) What is the full form of BRN? Show Answer

Q340) What is Bank Reference Number (BRN)? Show Answer

Q341) What is the full form of E-FPB? Show Answer

Q342) What is E-FPB? Show Answer

Q343) Mr. Uday was liable to pay GST of Rs. 10,000 on 20.07.2018 but he failed to pay. Later he decided to pay tax on 25.09.2018. What would be the amount of interest that has to be paid by him? Show Answer

Q344) In case of generation of challan for payment of tax, interest, penalty or fee, over the Counter payment (OTC) can be made through authorized banks for deposits up to Rs. 10,000, by _____. Show Answer

Q345) What is the full form of OTC? Show Answer

Q346) The restriction for deposit up to Rs. 10,000 per challan in case of an Over the Counter (OTC) payment shall not apply to deposit to be made by, Show Answer

Q347) For making payment of any amount indicated in the challan, the commission payable in respect of such payment shall be borne by _____. Show Answer

Q348) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a _____. Show Answer

Q349) TIN (Temporary identification number) is to be generated through the common portal for payment of any liability under the act by, Show Answer

Q350) Match the following:
(1) Generated (2) Indicated (3) On receipt (4) Not Generated
(a) In Challan (B) Represent on Form GST PMT-07 (C) When amount is credited to Govt, account (D) Amount credited to cash ledger
Show Answer

Q351) If the bank account of the person concerned is debited but no Challan Identification Number (CIN) is generated, the said person may represent electronically in form _____. Show Answer

Q352) Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the _____. Show Answer

Q353) A. In case where refund claimed from the electronic cash ledger is rejected, the amount credited earlier, to the extent of rejection, shall be debited to the electronic cash ledger by the proper officer.
B. Proper officer shall make order in form GST PMT-04 for such reversal.
Comment on the above statements,
Show Answer

Q354) In which of the cases ITC available in electronic credit ledger cannot be utilised for adjustment? Show Answer

Q355) Credit available in electronic credit ledger shall be debited to the extent of discharge of any liability under this Act. The ITC under IGST shall be used against _____ Show Answer

Q356) Credit available in electronic credit ledger shall be debited to the extent of discharge of any liability under this Act. The ITC under CGST shall be used against _____ Show Answer

Q357) Credit available in electronic credit ledger shall be debited to the extent of discharge of any liability under this Act. The ITC under SGST/ UTGST shall be used against _____. Show Answer

Q358) A. The ITC under CGST shall not be utilised towards payment of SGST/UTGST.
B. The ITC under SGST/UTGST shall not be utilized towards payment of CGST.
Comment on the above statements,
Show Answer

Q359) All liabilities of a taxable person under this Act shall be recorded and maintained in an _____. Show Answer

Q360) The electronic liability register of the person shall be debited by, Show Answer

Q361) If there is any discrepancy in the electronic liability register, the same shall be informed to jurisdictional officer in form _____. Show Answer

Q362) What should the assessee do if he pay’s the wrong tax like IGST instead of CGST/SGST or vice versa? Show Answer

Q363) What should the taxable person do if he pay’s tax under wrong GSTIN? Show Answer

Q364) What is the due date for payment of tax? Show Answer

Q365) A Company has head office in Mumbai and 3 branches in different states, all registered under GST and one ISD registered unit in Delhi. How many electronic cash ledgers will the company have? Show Answer

Q366) Refund from cash or credit ledger shall be considered as rejected in case,
A. Appeal for the same is rejected.
B. Claimant gives an undertaking to the proper officer for not filing of any appeal in future.
Comment on the above statements,
Show Answer

Q367) The electronic credit ledger can be updated through _____ by the registered person. Show Answer

Q368) Every taxable person shall discharge his tax and other dues under this Act in the following order,
(1) Dues related to returns of previous tax periods;
(2) Dues related to the return of the current tax period;
(3) Demand u/s 73 or 74.
Which is the proper order to discharge the above liabilities?
Show Answer

Q369) Only balance of electronic credit ledger can be used in case of, Show Answer

Q370) A taxable person failed to pay tax and/or file returns on time. He should pay interest on? Show Answer

Q371) From which date interest is liable in case of excess input tax credit claimed? Show Answer

Q372) In which of the following cases an assessee is liable to pay interest? Show Answer

Q373) What is the rate of interest in case of belated payment of tax? Show Answer

Q374) What is the rate of interest in case of undue or excess claim of ITC? Show Answer

Q375) The rate of interest for delayed payment of tax shall be notified by the Government on the basis of the recommendation of the Council. For calculation of period for which interest is to be paid, _____ shall be taken. Show Answer

Q376) Mr. Uday was liable to pay GST of Rs. 10,000 on 20.07.2018 but he failed to pay. Later he decided to pay tax on 25.10.2018. What would be the rate of interest applicable for him for delayed payment of such tax? Show Answer

Q377) Mr. Uday was liable to pay GST of Rs. 10,000 on 20.07.2018 but he failed to pay. Later he decided to pay tax on 25.09.2018. What would be the period for which interest has to be paid by him? Show Answer

Q378) In case of generation of challan for payment of tax, interest, penalty or fee, over the Counter payment (OTC) can be made through authorized banks for deposits up to _____ by cash, cheque or demand draft. Show Answer

Q379) All the return liabilities are reflected in which form? Show Answer

Q380) Payment of taxes is required _____ filing of return. Show Answer

Q381) NEFT stands for Show Answer

Q382) RTGS stand for: Show Answer

Q383) The input tax credit as _____ in the return of a taxable person shall be credited to his electronic credit ledger in accordance with the relevant provisions of the Act. Show Answer

Q384) The challan generated on the portal shall be valid for _____ Show Answer

Q385) Where the payment is made by way of NEFT or RTGS mode from any bank, the _____ shall be generated along with the challan on the common portal & the same shall be submitted to the bank from where the payment is to be made. Show Answer

Q386) Mr. A, made the payment of tax via SBI on the GST portal. Who shall generate the CIN? Show Answer

Q387) True or false: Post Amendment in GST Act, it is Input Tax Credit of IGST must first be utilised fully. Show Answer

Q388) Input tax credit of _____ should first be utilised fully for payment of IGST, CGST & SGST/UTGST, & then only credit of CGST, SGST or UTGST should be utilised for payment of IGST, CGST, SGST/UTGST. Show Answer

Q389) Can SGST paid in one State be utilised for payment of SGST in another state? Show Answer

Q390) Mr. A, registered as an ISD in Delhi want to transfer the credit of Delhi GST & SGST to its branch in Mumbai. Is this possible? Show Answer

Q391) _____ is made in the electronic credit ledger if the refund of unutilised credit is claimed under section 54. Show Answer

Q392) If the refund so filed is rejected, either fully or partly, the amount debited to the extent of rejection, shall _____ to the electronic credit ledger. Show Answer

Q393) Any amount of demand debited in the electronic liability register shall stand _____ given by the appellate authority or Appellate Tribunal or Court & the electronic liability register shall be credited accordingly. Show Answer

Q394) Application of Doctrine of _____ is made while making application for refund claim. Show Answer

Q395) Tax is the amount payable as a result of _____ Show Answer

Q396) _____ is ordinarily levied on an assessee for some contumacious conduct or a deliberate violation of the provisions of the particular statute. Show Answer

Q397) Provision of payment of interest must be construed as a _____ & not adjectival law. Show Answer

Q398) Comment: Penalty & interest can be levied by making rules, in absence of any specific provision in the Act. Show Answer

Q399) The interest rate on GST, if not specified anywhere, shall be treated as _____ & not as _____ Show Answer

Q400) Comment: Interest is a mere ‘accessory’ to principal & if principal is not payable, interest is also not payable. Show Answer

Q401) Interest is levied by way of _____ & not be the way of _____. Show Answer

Q402) Comment: Liability to pay interest is automatic & arises by the operation of law, it is not necessary to make an assessment in respect of interest or issue notice of demand in respect of interest. Show Answer

Q403) Interest is allowable as deduction for income tax, but not penalty/fine. Is the statement true? Show Answer

Q404) Should the payment of taxes be made only from the account of the taxable person? Show Answer

Q405) Can GST Practitioners make payments on behalf of the clients? Show Answer

Q406) How many challans can be created in a day? Show Answer

Q407) If a CIN has been generated, is it proof that payment has been made and will the amount paid be credited to cash ledger? Show Answer

Q408) A: Any saved challan can be modified before CPIN is generated.
B: Any saved challan can be modified after generation of CPIN.
Show Answer

Q409) How many challans can one save at a time? Show Answer

Q410) What is the validity period of a saved challan? Show Answer

Q411) What are the online modes of payments available for making payments on the GST Portal? Show Answer

Q412) To facilitate tax payments through international money transfer by the NTT taxpayers outside India, providing OIDAR services, a process is being made available. This would enable them to make their IGST payment through _____ payment network from their location outside India. Show Answer

Q413) If you have generated but _____ in a given tax period amounting to INR 10,000 the system will not let you generate any more OTC Challans until the Challans automatically expire or cancelled by the taxpayer. Show Answer

Q414) _____ Number is a unique reference number provided by the user’s bank for each NEFT/RTGS transaction made by the account holder, Show Answer

Q415) RTGS can be done for a minimum of _____ up to any amount without limits Show Answer

Q416) Mr. A wants to make payment of the tax on the portal by generating the challans. He is having one confusion that can he make RTGS/ NEFT payments for a single CPIN? Show Answer

Q417) Using e-payment modes, if my transaction failed from one bank, can the taxpayer
re-initiate the payment for the same Challan using another bank account?
Show Answer

Q418) GST Returns are to be filed Show Answer

Q419) Invoice-wise details of supplies made by taxable person are filed in _____. Show Answer

Q420) Return is _____ for taxable persons with turnover exceeding Rs. 1.50 crores and _____ for taxable persons with turnover uptoRs. 1.50 crores. Show Answer

Q421) Every taxable person having turnover > Rs. 5 crores in previous financial year is required to file a _____ return. Show Answer

Q422) Filing of return on quarterly basis by a regular person is _____. Show Answer

Q423) Once chose the option to file returns on quarterly/monthly basis, it can be changed at the Show Answer

Q424) Change in option to file returns on quar- terly/monthly basis will be allowed only once in a _____ Show Answer

Q425) Input Service Distributor (ISD), tax deduc- tor and tax collector are required to file return _____ Show Answer

Q426) In case of monthly returns, taxes will be payable _____. Show Answer

Q427) In case of regular person filing quarterly returns, payment of tax is required to be made _____ Show Answer

Q428) In case there is no transaction during the relevant period, Nil Return is required to be filed by all _____. Show Answer

Q429) Every e-commerce operator required to collect tax at source under section 52 of CGST Act shall furnish the return in Show Answer

Q430) Any input tax credit omitted to be taken in a financial year can be taken on or before _____ Show Answer

Q431) In the proposed return system, if the tax liability increases more than _____ through amended return, higher late fees are payable. Show Answer

Q432) Tax Invoices and credit/debit notes can be uploaded only by - Show Answer

Q433) In proposed return structure, invoices can be uploaded by supplier on _____ basis Show Answer

Q434) Invoices uploaded by supplier can be viewed by the recipient _____. Show Answer

Q435) The recipient c an t ake ITC of invoic es in the same month if the supplier uploads the invoices in the proposed return structure by Show Answer

Q436) Can GST return be filed without full tax payment? Show Answer

Q437) The recipient will be able to view the GSTR 3B filing status of the supplier - Show Answer

Q438) Recipient of goods or services can _____ the invoices uploaded by the supplier. Show Answer

Q439) In the proposed format of returns if the recipient takes no action on invoices uploaded by supplier till filing of return, the invoices will Show Answer

Q440) If payment is not made within _____, corresponding ITC is required to be reversed. Show Answer

Q441) “Exempt supply" means supply of any goods or services or both Show Answer

Q442) Among which of the following situation, an invoice is considered as pending invoice? Show Answer

Q443) Can the recipient claim ITC on pending invoices? Show Answer

Q444) While working with Offline IT Tool, invoices can be filtered on basis of Show Answer

Q445) Composition Dealer shall file _____ return within _____ Show Answer

Q446) Rectification of mistake in returns is not allowed after the - Show Answer

Q447) A registered person shall not be allowed to furnish a return for a tax period if - Show Answer

Q448) Details of outward supplies include details of _____ issued in relation to outward supplies. Show Answer

Q449) who among the following, is not required to file GSTR -1? Show Answer

Q450) What will be the Late fee if GSTR-1 return not filed in time by the registered person having transactions during that relevant period? Show Answer

Q451) In case of Nil GSTR-1 return not filed in time, late fees is _____ Show Answer

Q452) Upper ceiling of late fees for GSTR - 1 is Show Answer

Q453) Details of outward supplies of goods or services by registered person paying tax under normal scheme shall be submitted in Show Answer

Q454) Details of outward supplies of goods or services by registered person paying tax under composition scheme shall be submitted in Show Answer

Q455) Which return is to be submitted by ISD? Show Answer

Q456) Details of outward supplies furnished by the supplier shall be made available to the concerned recipients (registered person paying tax under normal scheme) in Show Answer

Q457) Details of outward supplies furnished by the supplier shall be made available to the concerned recipients (person paying under composition scheme) in Show Answer

Q458) Details of inward supplies received by an ISD shall be reflected in: Show Answer

Q459) Details of B2B supplies shall be furnished in Show Answer

Q460) Details of B2C supplies> Rs. 2.50 lakhs shall be furnished in Show Answer

Q461) Invoice wise details of SEZ supplies with or without payment of taxes shall be furnished in Show Answer

Q462) Break up of exports shall be furnished in Show Answer

Q463) Supplies made by SEZ without payment of taxes will be reported by SEZ unit in Show Answer

Q464) Supplies made by SEZ on cover of Bill of Entry shall be reported by DTA unit in Show Answer

Q465) Details of B2C supplies< Rs. 2.50 lakhs shall be furnished in Show Answer

Q466) Details of nilrated, exempted and non GST outward supplies shall be furnished in Show Answer

Q467) Exempted supply' includes – Show Answer

Q468) Non-GST supply means Show Answer

Q469) Among the following, which is an exempted supply? Show Answer

Q470) Details of taxable outward supplies furnished in returns for earlier tax periods in tables 4, 5 and 6 can be amended through Show Answer

Q471) Details of B2C outward supplies furnished in returns for earlier period in table 7 can be amended through Show Answer

Q472) Details of consolidated statement of advances received in current period shall be furnished in Show Answer

Q473) Details of consolidated statement furnished of advance adjusted in current period can be amended through Show Answer

Q474) Table 12 of GSTR - l contains Show Answer

Q475) Table 13 of GSTR - 1 contains Show Answer

Q476) Registered person paying tax under normal scheme shall submit GSTR - 3B monthly Show Answer

Q477) Registered person paying tax under composition scheme shall submit GSTR - 4 quarterly Show Answer

Q478) Which of the following is an exception while calculating aggregate turnover? Show Answer

Q479) Deductor deducting tax under section 51 is required to file GSTR - 7 monthly Show Answer

Q480) Input Service Distributor (ISD) is required to file return monthly Show Answer

Q481) It is mandatory to report HSN code at 4 digits level for taxpayers having annual turnover of _____ in the preceding year. Show Answer

Q482) Supplier of OIDAR services is required to file return monthly Show Answer

Q483) If a registered taxable person fails to furnish a return under section 39, 44, or 45, a notice shall be issued requiring him to furnish such return within 15 days in Show Answer

Q484) Every registered person shall discharge his liability towards tax, interest, penalty, fees or any other amount payable by Show Answer

Q485) It is mandatory to report HSN code at 2 digits level for taxpayers having annual turnover in the preceding year Show Answer

Q486) A registered person may claim refund of any balance in the electronic cash ledger in Show Answer

Q487) Amount in electronic cash ledger actually amounts to - Show Answer

Q488) Every registered taxable person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the Show Answer

Q489) Can one amend the GSTR-3B return after filing? Show Answer

Q490) Late fee for GSTR-3B return is Show Answer

Q491) UQC details to be furnished for Show Answer

Q492) Details of inward -supplies made by Composition dealer shall be furnished in Show Answer

Q493) In case of Composition dealer, amendments to details of inward supplies furnished in returns for earlier tax periods can be amended through Show Answer

Q494) Due date of Annual return is - Show Answer

Q495) Annual return is to be filed by - Show Answer

Q496) Every registered person whose aggregate turnover during a financial year exceeds 2 crore rupees shall get his accounts audited and furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in Show Answer

Q497) Every registered taxable person who is required to file return under section 39(1) of CGST Act and whose registration has been cancelled shall furnish Show Answer

Q498) Final Return shall be furnished in Show Answer

Q499) Final Return in Form GSTR - 10 shall be furnished Show Answer

Q500) Who is not required to file final return? Show Answer

Q501) Every registered non-resident taxable person shall furnish a return in Show Answer

Q502) Input Service Distributor shall furnish a return in Show Answer

Q503) Late fees for annual return is Show Answer

Q504) Every UIN holder who claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies along with application for refund in Show Answer

Q505) Annual Return by taxable persons paying tax under normal scheme shall be furnished in Show Answer

Q506) Annual Audit Report shall be furnished in Show Answer

Q507) Annual Audit Report is required to be certified by practicing Show Answer

Q508) Who has to file annual returns? Show Answer

Q509) Taxable person with same PAN but multiple GSTIN has to file _____ annual return in GSTR-9 and _____ annual audit report in form GSTR-9C for each GSTIN Show Answer

Q510) Annual Return by taxable persons paying tax under composition scheme shall be furnished in Show Answer

Q511) Rectification in returns cannot be done if - Show Answer

Q512) Rectification can be done only through subsequent Show Answer

Q513) Annual Return is summary of Show Answer

Q514) Aggregate turnover is computed Show Answer

Q515) Annual return has to be filed under Show Answer

Q516) Reporting of HSN code is optional for taxpayers having Show Answer

Q517) How many amendments are permissible to each return in the proposed return format? Show Answer

Q518) In proposed returns, reporting of missing invoices by recipient can be delayed up to - Show Answer

Q519) In the proposed return system, every taxable person having turnover _____ in the previous financial year is required to file monthly returns. Show Answer

Q520) What is the name of the returns to be filed by the small taxpayers in proposed return scheme?
A. Sahaj
B. Sugam
C. Saral
D. Sajag
Show Answer

Q521) The quarterly returns in the proposed system will not have compliance requirement in relation to: Show Answer

Q522) Small taxpayers who would like to have the facility of missing & pending invoices in the proposed return mechanism may file _____ Show Answer

Q523) HSN upto _____ should be provided in quarterly return in proposed return scheme. Show Answer

Q524) Quarterly returns in the proposed return format shall be following types:
A. Normal quarterly return
B. Sugam Quarterly return for small taxpayers having both B2C & B2B supplies
C. Sahaj quarterly return for small taxpayers having only B2C supplies
D. Saral quarterly return for small taxpayers having only B2C supplies
Show Answer

Q525) Sugam quarterly return is for small taxpayers having _____ Show Answer

Q526) Sahaj quarterly returns is for small taxpayers having _____ Show Answer

Q527) In proposed return scheme, ISD, TDS, TCS & NRTP return shall be filed _____ Show Answer

Q528) Taxes to be paid at the time of return filing needs to be made via _____ Show Answer

Q529) In proposed return system, NIL return can also be filed via _____ Show Answer

Q530) The facility to amend the invoices in the proposed return structure is allowed till _____ Show Answer

Q531) The recipient can claim ITC only on the basis of the uploaded tax invoices or debit notes & _____ Show Answer

Q532) These shall _____ of input tax credit at the recipient’s end where tax has not been paid by the supplier. Show Answer

Q533) Comment: The recipient can unlock a wrongly locked invoice online after reversing ITC. Show Answer

Q534) True or false: If invoice was locked, reduction in liability of supplier will be only if recipient accepts credit note & reduce his ITC. Show Answer

Q535) Once the shipping bill details are been given in the GST Returns, it gets transmitted to _____ Show Answer

Q536) In quarterly returns, the period to be considered will be _____ Show Answer

Q537) True or false: If the last date of return filing is increased, then the last date for payment of taxes shall automatically be extended. Show Answer

Q538) The supplier and the recipient of a supply shall _____ to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under section 43A(3) or section 43A(4) of CGST Act but return thereof has not been furnished - section 43A(6) of CGST Act inserted vide CGST (Amendment) Act, 2018 Show Answer

Q539) A return is _____ tax dues as shown in the return are paid in full. Show Answer

Q540) True or false: Supplier of OIDAR services files GSTR 1. Show Answer

Q541) Shipping bill is a _____ Show Answer

Q542) Shipping bill consist of Show Answer

Q543) True or false: The amount in electronic cash ledger is actually amount to credit of taxable person paid in cash. Show Answer

Q544) GSTR 3B is a _____ step process Show Answer

Q545) The process of filing GSTR 3B is Show Answer

Q546) Late fees for which of the following months were waived off? Show Answer

Q547) In the GSTR 9C, which reconciliation is to be made? Show Answer

Q548) Annual return is basically a _____ Show Answer

Q549) In case of GSTR 9C, in how many ways certification can be done? Show Answer

Q550) Can the person doing GST Audit prepare reconciliation statement required in GSTR 9C? Show Answer

Q551) GSTR 9C is a _____ Show Answer

Q552) The special feature of _____ is that the details of supplies received by a recipient can be auto populated on the basis of the details furnished by the counterparty supplier in his GSTR-1. Show Answer

Q553) True or false: Nil annual return is required to be filed even if there is no turnover in the financial year. Show Answer

Q554) Comment: Government companies are not required to submit audit report, if their accounts are audited by the CAG. Show Answer

Q555) HSN stands for _____ Show Answer

Q556) _____ means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business Show Answer

Q557) Exempt supply includes: Show Answer

Q558) Unbilled revenue is _____ Show Answer

Q559) Match the following:
A: GSTR 1 B: GSTR 4 C: GSTR 6 D: GSTR 7
1: ISD Return 2: TDS Return 3: Composition return 4: Regular registered person return
Show Answer

Q560) True or false: Part A of FORM GSTR-2A is an auto-drafted form on real time basis.

Show Answer

Q561) In case of exports made by a person having turnover upto Rs. 1.5 crore, how many HSN Digits are to be specified? Show Answer

Q562) FORM GSTR-6A contains the details of _____ by Input Service Distributors _____ registered taxable persons. Show Answer

Q563) Who all are not liable to file the return in case no transactions take place during the relevant period? Show Answer

Q564) True or false: Under the GST regime, the responsibility to compute the correct output tax liability, eligible input tax credit and net tax liability lies with the assessee. Show Answer

Q565) Whether the credit note issued by the supplier has to be matched with the corresponding reduction of input tax by recipient? Show Answer

Q566) The details furnished by e-commerce operator relating to tax collected at source has to be matched with supplies disclosed by the e-commerce supplier in FORM GSTR-1. Show Answer

Q567) Who is required to furnish the final return? Show Answer

Q568) Which section lays down the provision of GST Practitioners? Show Answer

Q569) What is the due date of filing FORM GST ITC-01? Show Answer

Q570) Form GST ITC 04 needs to be filed by _____ Show Answer

Q571) Which of the following is true? Show Answer

Q572) The details submitted by the supplier in Form GSTR 1 are communicated to the registered taxable person in Show Answer

Q573) The details of inward supply furnished by the registered taxable person shall be matched with the Show Answer

Q574) Mr. A was liable to make the payment of Rs. 50000 as taxes for the relevant month but due to clerical error he displayed the sales figure as Rs. 5000 & paid the same. He displayed correct sales in his GSTR 1 In which form or return can he rectify the same? Show Answer

Q575) A goods and service tax practitioner can undertake the following activities if authorized by the taxable person Show Answer

Q576) GST Practitioner must be: Show Answer

Q577) Persons satisfying which of the following condition can apply for GSTP? Show Answer

Q578) Certificate to GSTP shall be issued in _____ Show Answer

Q579) True or false: No person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council Show Answer

Q580) Mr. A was enrolled as a sales tax practitioner or tax return preparer under the earlier
law for a period of 8 years. By when he has to pass the GSTP exam?
Show Answer

Q581) If GSTP is found guilty of any misconduct, then he shall be removed by an order in _____

Show Answer

Q582) Any person who opts to furnish his return through GSTP must give his consent in _____ Show Answer

Q583) True or false; No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83 Show Answer

Q584) If there is no transaction, monthly return is not mandatory for Show Answer

Q585) Every registered person, after disch arging his liability towards tax, interest, penalty, fees or any other amount payable, shall include the details in Show Answer

Q586) What is the date of effectiveness of E-way bill on inter-State movement of goods? Show Answer

Q587) What is the date of effectiveness of E-way bill on intra-State movement of goods in all States except Delhi? Show Answer

Q588) What is the date of effectiveness of E-way bill on intra-state movements of goods in all States including Delhi? Show Answer

Q589) Every registered person who causes _____ of goods above the prescribed limit is required to generate an E-way bill. Show Answer

Q590) What are the sources available for generation of E-way Bill in India? Show Answer

Q591) What is the minimum limit provided for applicability of E-way bill provisions in case intra-State movement of Goods in Delhi? Show Answer

Q592) A person is registered under GST& supplies the goods to his customers. Does he need to get registered on the E-way Bill system? Show Answer

Q593) What are the documents required by an unregistered transporter for getting enrolled under E-way Bill system? Show Answer

Q594) What are the details to be provided by an unregistered transporter in place of GSTIN under E-way bill? Show Answer

Q595) What is Transporter ID under E-Way Bill? Show Answer

Q596) The validity period of E-way Bill is said to initiate when: Show Answer

Q597) What are the contents required to verify the authenticity of E-way bill in the portal? Show Answer

Q598) What are the implications of non-compliance of e-way bill provisions under GST? Show Answer

Q599) Can validity of an expired E-way bill be extended? Show Answer

Q600) What are the circumstances under which validity of an E-way bill can be extended? Show Answer

Q601) What is the Penalty amount in terms of percentage is provided in case the owner of such exempted goods comes forward to pay the required amount? Show Answer

Q602) What are the details to be entered for extending validity of E way bill? Show Answer

Q603) What shall be the validity of E-way bill in case of vehicles other than over dimensional cargo? Show Answer

Q604) What has to be entered in the GSTIN column, if consignor or consignee is not having GSTIN? Show Answer

Q605) What are the penalty provisions provided under Section 129 in case of detention and seizure under E-way Bill? Show Answer

Q606) Can E-way bill be generated from different registered place of business? Show Answer

Q607) What are the documents that need to be carried along with the goods being transported by the transporter? Show Answer

Q608) What is the relevance of Part-A in E-way? Show Answer

Q609) Mr. Amar generated an E-way bill at 00:10 hrs. on 16th September. When shall be the first day be considered to end for validity consideration? Show Answer

Q610) What can be the possible solution in case of wrong entry or mistake in E-way Bill? Show Answer

Q611) What are the pre-requisites for generation of e-way bill on the portal? Show Answer

Q612) What are the governing provisions of E- way bill under GST? Show Answer

Q613) Can a transporter furnish information in Part A of Form GST EWB-01? Show Answer

Q614) Mr. Ramesh got his goods transported through an ecommerce operator worth of INR 65,000. Mr. Ramesh however was not able to fill Part A of Form GST EWB-01. What are the alternatives to stand the viability of such movement of goods? Show Answer

Q615) Mr. A of Gujarat sent certain frameworks for furnishing to Aakash wooden works of Rajasthan. Such frameworks were transported by road conveyance. Value of such frameworks under transportation is worth 40,000. Who shall be liable to generate e way bill under this case? Show Answer

Q616) Kriti Creations a handicraft manufacturers and suppliers from Delhi, transported certain handicraft items to Mr. Debanshu of Haryana. Value of such handicraft items under transport is worth INR 10,000. Who shall be liable to generate E-way bill under the given case? Show Answer

Q617) Mr. Abhay transported certain goods through railways which in aggregate values to INR 70,000. Mr. Abhay filled Part A of Form GST EWB-01, but did not fill Part B of Form GST EWB-01, anticipating the same to be fulfilled by the railway department. Does he justify such course of action? Show Answer

Q618) Who is responsible to fill Part A of Form GST EWB-01 in case of transportation of goods through E-commerce operator? Show Answer

Q619) Who is the person liable to generate E-way bill in case of inter-State movement of goods by the Principal to Job worker? Show Answer

Q620) What shall be limit of generation of e-way bill in case of inter-State movement of goods by a principal to a Job worker? Show Answer

Q621) In which of thefollowing situations can the conveyance or the goods be detained or seized? Show Answer

Q622) Is it feasible for consignor or consignee to furnish details in Part B and generate E-way bill? Show Answer

Q623) When can an e-way bill be generated in case of transportation of goods by railways or airways? Show Answer

Q624) What are the consequences in case of nonprovisioning of information in Part B of Form GST EWB-01, where mode of transportation is railways? Show Answer

Q625) What are the instances where E-way bill generation is mandatory? Show Answer

Q626) Mr. Ram transported cargo worth INR 5000 to Mr. Shiv in Nepal, Who shall be required to generate E-way bill under this case? Show Answer

Q627) Who shall be the party responsible to generate E-way bill in case of transit cargo transportation to Bhutan? Show Answer

Q628) Mr. Mittal because of motor vehicles strike transported goods worth INR 52,000 through Tonga. Does he need to generate e-way bill in the given case? Show Answer

Q629) Is it mandatory to generate an e way bill in case where goods are transported within a State from the place of consignor to the place of transporter and the distance as such is less than 50 Kras. Show Answer

Q630) What shall be your reply in the aforementioned case where the goods being transported is worth INR 50,000 or more? Show Answer

Q631) An Army battalion took a shift from Chhat- tisgarh to Kashmir. As a consequence there was movement of goods from such place. Is the xMinistry of Defence liable to generate e-way bill under this case? Show Answer

Q632) Does transportation of empty cargo containers require generation of e-way bill? Show Answer

Q633) NIC stands for: Show Answer

Q634) If an invoice is to be split into 10 separate vehicles, how many e-way bill needs to be generated? Show Answer

Q635) Government of Gujarat for the purpose of certain constructions in Gujarat, transported sandstones from Rajasthan through rail transport. Does such transportation require generation of E-way Bill by the Government? Show Answer

Q636) What are the areas where transportation of goods does not require generation of E-wav bill? Show Answer

Q637) What shall be the e-way bill compliance in case where goods are transferred from one conveyance to another? Show Answer

Q638) Considering the above case, what shall be the due course of action where such inter-conveyance transfer and simultaneous movement is for a distance of less than 50 Kms. Show Answer

Q639) Mr. Thomas transported certain goods worth INR 1.5 lakhs to Mr. Mohan. The Goods initially were transported by a truck. However due to some technical faults, truck failed to reach the destination. As a consequence the goods were shifted to other lorry. Is e-way bill updation mandatory under the given case? Show Answer

Q640) Considering the aforementioned case, in Q 54, who are the persons authorized to update such E-way Bill? Show Answer

Q641) Can updation of E-way bill be made after- transfer or movement of goods from one conveyance to other? Show Answer

Q642) Considering the above case again (Q 54), can the transporter 2 update such e way bill? Show Answer

Q643) Which provision under The CGST Act attracts the detention or seizure provision under E-way Bill? Show Answer

Q644) What is the significance of consolidated E-way bill? Show Answer

Q645) Who can create consolidated E-way Bill under the GST regime? Show Answer

Q646) Does the creation of a consolidated E-way bill by the transporter stands as a substitute to the creation of individual e-way bills against all individual consignments? Show Answer

Q647) What are the types of penalties provided under the provision for contravention of provision of E-way bill rules? Show Answer

Q648) Which form is used for generation of Consolidated E way bill on the portal? Show Answer

Q649) Can a truck once inspected be let for inspection in each State it covers under the destined movement, given that some incidences of tax evasion or malpractices are doubted therein? Show Answer

Q650) What are the contravening provisions that attracts monetary penalty in case of E-way Bill? Show Answer

Q651) What shall be taken as reference for the purpose of calculation of consignment value for the applicability of E-way bill? Show Answer

Q652) E-way bill is mandatory to be generated in case of: Show Answer

Q653) Mr. Amar a bread supplier in Delhi, transported 40 cartons of bread worth INR 1500 each to Mr. Balvinder of Punjab. Does he need to generate E-way bill for such transportation? Show Answer

Q654) The concept of consignment value includes: Show Answer

Q655) Cana truck once inspected be let for inspection in each state it covers under the destined movement, given that no case of tax evasion or malpractices are available therein? Show Answer

Q656) M/s Aayushman enterprises from Delhi is assigned to repair a boiler at the premises of M/s Laxmi Engineers of Ahmedabad. For this Job he needs to move his tools and equipment valuing above INR 50,000. Does such movement require generation of E-way Bill? Show Answer

Q657) When is E-way Bill considered to be generated? Show Answer

Q658) What is the link of the website for e-way bill generation? Show Answer

Q659) TRANSIN is _____ Show Answer

Q660) What is the monetary penalty provided under Section 122(1) of CGST Act for contravention of provision of E-way Bill? Show Answer

Q661) When the need of updation of E-way bill arises? Show Answer

Q662) Is it possible to modify Part A of Form GST EWB-01 without cancelling or drawing the same? Show Answer

Q663) Which provision of the Act governs cancellation of E-way bill? Show Answer

Q664) What are the circumstances can you cancel the e-way bill? Show Answer

Q665) What is the time limit provided for cancellation of E-way bill? Show Answer

Q666) What is the validity period of E-way bill, if in case only Part A is being filled & saved on the portal i.e. Part B of Form GST EWB-01 is yet to be filed? Show Answer

Q667) What is the concept of over-dimensional cargo? Show Answer

Q668) A cargo of height 8 feet is loaded on a vehicle having a platform height of 5 feet, Does the same qualify as over-dimensional cargo? Show Answer

Q669) What are the limits provided by the Government for considering any cargo as Overdimensional Cargo? Show Answer

Q670) An over dimensional cargo containing a consignment or goods or cargo, takes a visit of 56 km in total. What shall be the validity of E way bill generated as per the provision under this case? Show Answer

Q671) A vehicle containing a consignment or goods or cargo, takes a visit of 322 km in total. What shall be the validity of E way bill generated under this case? Show Answer

Q672) Mr. B generates the e way bill at 4 pm on 10th September. What shall be the validity of such bill generated under this case? Show Answer

Q673) What is the time period provided for acceptance of details of E-way bill by the supplier or recipient under rule 138(11)? Show Answer

Q674) What is the concept of deem ed acceptance under E-way bill? Show Answer

Q675) Mr. A being a supplier sends a consignment to Mr. B on 25th March, 2018. E way bill relating to such goods was generated on 25th March and the details as such are made available on the common portal by 3 pm. The consignment was delivered to Mr. B on 27th March, 2018. What shall be the last date for acceptance or rejection of details of such e-way bill generated? Show Answer

Q676) Mention the goods whose transportation does not require generation of e-way bill under the Act? Show Answer

Q677) Mr. Saurabh as a result of transfer, shifted from Haryana to Delhi. He got all his household items and personal effects transported consequently. Does he require to generate E-way bill in such case? Show Answer

Q678) Who are the parties liable to generate E- way Bill in case of Bill to Ship to transactions? Show Answer

Q679) How many E-way bill is required to be generated under the Bill to Ship to Transactions? Show Answer

Q680) What are on the way verification methods provided for verification of documents and conveyances under transit? Show Answer

Q681) Which part of Form GST EWB-03 shall be filled for recording of summary report of inspection or verification? Show Answer

Q682) What is the time limit provided for online recording of summary report of inspection or verification made by the proper officer in Form GST EWB-03? Show Answer

Q683) Which part of Form GST EWB-03 is used for recording and reporting final report of inspection and verifications of goods in transit made by the proper officer? Show Answer

Q684) What is the time limit provided for online recording and furnishing of final report of inspection or verification made by the proper officer in Form GST EWB-03? Show Answer

Q685) M/s Kalyan Associates, a CA firm of Delhi provides certain services to their clients who are unregistered under GST. Who shall generate e-way bill in the given case? Show Answer

Q686) M/s Abhay Enterprises being an unregistered supplier from Delhi supplies goods worth INR 100,000 to M/s Baibhav Traders of Punjab being a registered person. Who shall generate the E-way bill? Show Answer

Q687) A Pharmaceuticals company supplies free samples to a charitable hospital. Does such supply requires generation of E-way bill? Show Answer

Q688) Mr. Amit a registered person in UP sends goods for job work to M/s Deluxe Enterprises of Delhi valuing INR 30,000. Whether E way bill is required to be generated? Show Answer

Q689) M/s DR enterprises having unit 1 at central location of Delhi, transfers goods to his unit 2 at industrial area, worth of INR 2.5 lakhs. The distance being covered under such movement is less than 50 Kms. Whether E-way Bill is required to be generated? Show Answer

Q690) How many times can a person update vehicle No. in Part B of Form GST EWB-01? Show Answer

Q691) Alpha Road lines is carrying goods accompanied by a consolidated E-way Bill. In route his truck meets an accident. Consequently another truck was arranged and the consolidated e-way bill was required to be updated. How shall such bill be updated? Show Answer

Q692) M/s Rajesh raised an invoice on 18th July, 2018 but could move goods on 22nd July, 2018. When shall the validity of bill be considered to initiate? Show Answer

Q693) Can an E-way bill once generated be modified, edited or deleted? Show Answer

Q694) Mr. A sold certain goods to Mr. Shiv. However when the goods reached the godown, they were checked & Certain goods were found defective and thus were returned. Does such sales return require generation of E-way Bill? Show Answer

Q695) M/s Beta Enterprises is having a turnover of less than 1.5 crores and does not mention HSN code on his E-way Bill. Whether such E-way bill generation is possible without HSN codes? Show Answer

Q696) Whether E-way Bill is required to be generated for the movement of goods between container freight station to port in the course of importation and exportation of goods? Show Answer

Q697) Is it possible to club multiple invoices in one E-way bill? Show Answer

Q698) There are certain consignments which are being moved together in one truck. Value of each invoice representing consignments over the vehicles are less than INR 50,000, however the same in aggregate exceeds INR 50,000. Does such movement require generation of E-way bill separately? Show Answer

Q699) M/s Purohit Enterprises sells certain goods from his factory showroom as counter sales to M/s Sonit traders. Who shall be liable to generate E-way Bill in such case? Show Answer

Q700) What happens when there is change in the transporter company involved in movement of goods? Show Answer

Q701) E-way bill portal is managed by _____ Show Answer

Q702) True or false: Transporters or suppliers can create multiple sub-users & allocate roles to them. Show Answer

Q703) Transporters registered in more than one State/Union Territories can obtain _____ for the purpose of generation of E-way bill. Show Answer

Q704) Where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of form GST EWB-01 may be furnished by such e-commerce operator or courier agency. Show Answer

Q705) For the purpose of making E-way bill, what type shall be selected from the below options in case the goods which are being sent for fair or exhibition? Show Answer

Q706) Unique number generated after uploading Part A of the E-way bill shall remain valid for _____ Show Answer

Q707) Mr. A of Delhi raised an invoice on Mr. B of Delhi for Rs. 100,100. The break-up of this invoice is as follows:
Taxable supply Rs. 80,000 Exempt supply Rs. 10,400 Tax amount Rs. 9,700
In this case is it mandatory to raise E-way bill?
Show Answer

Q708) _____ means that the customer is not known when the goods are taken out for delivery. Show Answer

Q709) Two e-way bills are required in case of bill to ship to transactions. Show Answer

Q710) Is it possible to move goods in multiple vehicles under one invoice? Show Answer

Q711) In case the goods are transported in CKD/ SKD form, which of the following statements shall be true? Show Answer

Q712) The column of filling Vehicle number is present in which part of E-way bill?

Show Answer

Q713) Can the verification of authenticity of e-way bill be done using SMS method? Show Answer

Q714) In case of imported goods, what documents are to be carried by the person-in-charge of conveyance? Show Answer

Q715) The details in _____ shall be auto populated in case the registered person obtains the IRN. Show Answer

Q716) E-way bill is required in transportation of which of the below mentioned items? Show Answer

Q717) E-way bill generated in Delhi shall be valid only in State of Delhi. Show Answer

Q718) _____ can intercept the conveyance to verify the e-way bill. Show Answer

Q719) What is the objective of issuance of Form GST MOV-Ol? Show Answer

Q720) What is the objective of issuance of Form GST MOV-02? Show Answer

Q721) Which form is used for furnishing of final inspection report? Show Answer

Q722) Which form is used for releasing any goods from detention or seizure in case of no discrepancies found therewith? Show Answer

Q723) Which form is used for raising a detention order under E-way Bill? Show Answer

Q724) Which form is used for issuing confiscation order for goods and conveyances? Show Answer

Q725) Which form is used for giving notice to the owner regarding confiscation of goods, if taxes and penalties are not paid within seven days of issuance of GST MOV-07? Show Answer

Q726) Which form is used for providing information about the Bond provided by the owner to release the goods against securities? Show Answer

Q727) If the tax is paid after road check pursuant to fraudulent objective, then the ITC of the same shall not be allowed to the recipient. Show Answer

Q728) In case the owner doesn't come forward to make the payment of taxes in case of taxable goods, then what shall be the penalty leviable? Show Answer

Q729) No such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods. Show Answer

Q730) It is possible that in a vehicle there may be 25 consignments, out of which e-way bill for 20 consignments is available and only five consignments are without e-way bill. In such case, detention and confiscation should be of _____. Show Answer

Q731) A: Detention means the goods are temporarily detained by officers to check whether there is any violation of law.
B: Seizure means goods are taken in custody by the department.
C: Confiscation means the goods become property of Government and Government can deal with it as it wants.
Which is Correct?
Show Answer

Q732) No order of confiscation of goods or conveyance or imposition of penalty shall be issued without giving the person a reasonable opportunity of being heard. Show Answer

Q733) Whether the e-way bill is required for movement of consignment for weighment to the weighbridge? Show Answer

Q734) Applicability limit of E-way bill may vary from State to State. Show Answer

Q735) In case the movement is caused by an unregistered person, then who can generate the E-way bill? Show Answer

Q736) Comment: In case of import, the E-way bill has to be generated once the goods are cleared for home consumption. The distance has to be calculated from the CUSTOM PORT/ICD to the place of business of the importer where goods are being destined for transportation and validity of the E-way bill will be determined accordingly Show Answer

Q737) In case of exports, distance from _____ to _____ shall be considered in order to determine the validity period of the E-way bill. Show Answer

Q738) E-way bill is required in case of high sea sales. Show Answer

Q739) _____ is the address of the place from where the goods are dispatched for the movement to the recipient. Show Answer

Q740) Who can extend the validity of an e-way bill? Show Answer

Q741) Is transporter required to maintain records of the services provided by it? Show Answer

Q742) Classify the intermediary and ancillary services, such as, loading/unloading, packing/ unpacking, transshipment and temporary warehousing, provided in relation to transportation of goods by road by GTA? Show Answer

Q743) _____ provides for detention and seizure of goods and conveyances and their release on the payment of requisite tax and penalty in cases where such goods are transported in contravention of the provisions of the CGST Act or the rules made thereunder. Show Answer

Q744) Penalty shall be Rs. 500 under section 125 of CGST Act instead of attracting provisions of Section 129 of the Act in which of the following cases? Show Answer

Q745) If there is spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct, then in such case what shall be the penalty? Show Answer

Q746) In case the penalty for contravention under section 125 of the Act is being levied, then how the payment of the same is to be made? Show Answer

Q747) _____ is a document which is required for the movement of goods from the supplier’s place of business to the recipient taxpayer’s place of business. Show Answer

Q748) Place of business shall include _____ Show Answer

Q749) What are the Penalty amount in terms of percentages provided in case where the person paying tax & penalty is the owner of goods taxable under section 129 of the Act? Show Answer

Q750) How does taxpayer enter PART B details and generate e-way bill, when he is transporting goods himself? Show Answer

Q751) What is the Penalty amount in terms of percentages in case the person is the owner of exempted goods under the CGST Act? Show Answer

Q752) What is the time limit provided for payment of appropriate taxes and penalties where goods and conveyance are under seizure or under detention clause? Show Answer

Q753) Who may undertake audit of any registered person? Show Answer

Q754) Audit may be conducted at— Show Answer

Q755) The registered person shall be informed by way of a notice not less than _____ prior to the conduct of audit. Show Answer

Q756) The audit by tax authorities u/s 65 shall be completed within a period of _____ from the date of commencement of the audit. Show Answer

Q757) Commissioner may extend the period of audit u/s 65 by a further period < _____. Show Answer

Q758) Commencement of audit” shall mean the date on which the records and other documents Show Answer

Q759) How many Commissioner of Central Tax (Audit) have been appointed for audit? Show Answer

Q760) Who is ‘Proper Officer’ to order access to premises and audit of records u/s 71, for the purpose of CGST? Show Answer

Q761) On conclusion of audit by the tax authorities, the proper officer shall, within _____, inform the registered person, whose records are audited, about the findings. Show Answer

Q762) Special Audit is conducted u/s _____. Show Answer

Q763) Special Audit may be ordered by _____ Show Answer

Q764) Special audit is conducted by _____. Show Answer

Q765) For the purpose of Special audit, CA or CMA is nominated by the _____. Show Answer

Q766) The CA or CMA so nominated shall, within _____, submit an audit report duly signed and certified. Show Answer

Q767) The Assistant Commissioner may, on an application made to him by the registered person or the CA or CMA or for any material and sufficient reason extend the time limit of special audit - Show Answer

Q768) The expenses of the examination and audit of records under special audit, including the remuneration of CA or CMA, shall be determined and paid by the _____. Show Answer

Q769) To undertake the audit of a registered person u/s 65, the proper officer shall issue a notice in _____. Show Answer

Q770) The proper officer shall inform the findings of audit u/s 65 to the registered person in _____ Show Answer

Q771) Where special audit is required to be conducted u/s 66, the officer shall issue a direction in _____ to the registered person. Show Answer

Q772) On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in _____. Show Answer

Q773) The officer, with the prior approval of the Commissioner, may order special audit if he is of the opinion that— Show Answer

Q774) “The registered person shall not be given any opportunity of being heard in respect of any material gathered on the basis of special audit under section 66(1).” The statement is _____. Show Answer

Q775) The audit of taxable persons conducted by C&AG is termed as _____. Show Answer

Q776) Under CERA Audit, Assessee is required to produce to audit parties—

Show Answer

Q777) “CERA Audits are connected or related to internal audits carried out by staff of excise department.” The statement is _____. Show Answer

Q778) Date of commencement of audit shall be the date on which— Show Answer

Q779) During the course of audit, the authorised officer may require the taxable person Show Answer

Q780) What is the option available to the proper officer if in the course of audit he finds out that tax not paid or short paid or erroneously refunded or ITC wrongly availed? Show Answer

Q781) True or False: Special Audit u/s 66( 1) shall be conducted irrespective of the facts whether the books of account's of the registered person has been audited under any other provisions of this or any other law for the time being in force. Show Answer

Q782) Under GST, a registered person whose turnover during the financial year is _____, shall get his/her accounts audited. Show Answer

Q783) Assessee shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM _____. Show Answer

Q784) A. Deputy/Assistant Commissioner of Central Tax has been designated as ‘proper officer’ for the purpose of informing the findings to the registered person
B. Superintendent of Central Tax has been designated as ‘proper officer’ for the purpose of raising demand under section 66(6) of the CGST Act.
Comment on the above statements,
Show Answer

Q785) Audit can be undertaken in case of _____.

Show Answer

Q786) Special Audit can be directed by a proper officer if he is of the opinion that Show Answer

Q787) At what stage can the Assistant Commissioner direct the Registered Person for a special audit? Show Answer

Q788) Mr. Uday an auditor wants to reconcile the sales figure in GSTR-3B. From where he can tally such figure, Show Answer

Q789) Mr. Uday an auditor wants to reconcile the Input figure in GSTR-3B. From where he can tally such figure, Show Answer

Q790) Mr. Uday an auditor wants to know what can be the best practices for GST audit. Show Answer

Q791) M/s. LOL Ltd. has been served by an audit notice by the tax authorities on 1.10.2018. Documents asked for was submitted to the authorities in 10.10.2018. What will be the last date within which the audit is to be completed? Show Answer

Q792) True or False: The Assistant Com missioner needs to obtain prior permission of the Commissioner to issue direction for special audit. Show Answer

Q793) True or False: Audit under GST is mandatory in case of every registered person, Show Answer

Q794) Mr. A, a registered person had a turnover of Rs. 50 crores in FY 17-18. He appointed Mr. B as the auditor for his firm. Mr. B, while conducting the audit, noticed that Mr. A had omitted to report sales of Rs. 5 lacs in March 2018. How should he proceed in this scenario? Show Answer

Q795) What kinds of audits are envisaged in GST Law? Show Answer

Q796) How the audit of registered person by officer can be directed? Show Answer

Q797) What shall be the period of audit in case the same is performed by the professionals? Show Answer

Q798) Where the audit can be conducted? Show Answer

Q799) What is the mode of communication of direction for special audit? Show Answer

Q800) Whether already audited accounts are also covered by special audit? Show Answer

Q801) Special Audit can be directed by a proper officer if he is of the opinion that _____. Show Answer

Q802) Can the person conducting the audit of a registered person also draw his reconciliation statement in GSTR-9C? Show Answer

Q803) Mr. A, a registered person asked his accountant to draw his reconciliation statement as per GSTR-9C. His accountant did the same but considered all the zero rated supplies as exempted supplies. Is he correct in doing so? Show Answer

Q804) In the reconciliation statement as per GSTR-9C, can the auditor comment on the additional liability which may become due because of non-reconciliation? Show Answer

Q805) The reconciliation statements must be prepared based on _____ Show Answer

Q806) Which section governs the provisions regarding refund in GST? Show Answer

Q807) Refund will not be allowed in case of _____ Show Answer

Q808) Can a person also claim refund if he has paid excess tax by mistake? Show Answer

Q809) What is the term used when input tax rate is more than the outward tax rate? Show Answer

Q810) Which among the following are zero rated supplies? Show Answer

Q811) Refund provisions are applicable in case of exempted supply or supply with nil rate of tax. Comment. Show Answer

Q812) The process of claiming refund is fully electronic due to the existence of GSTN. Comment. Show Answer

Q813) The refund claim should be filed _____ and refund claim will be processed _____ in department. Show Answer

Q814) The manual interference in GST refund process is solely due to limitation in GSTN only? Show Answer

Q815) The time limit for filing refund claim is _____ from the relevant date. Show Answer

Q816) The time limit for filing refund claim was _____ in excise and service tax was _____ Show Answer

Q817) Refund claim of an exporter of goods shall be processed by _____. Show Answer

Q818) The IGST refund shall always be made by the customs department. Validate. Show Answer

Q819) Refund of the balance in the Electronic Cash Ledger can be claimed in _____. Show Answer

Q820) _____ will be treated as application for refund in case of IGST paid on goods exported.

Show Answer

Q821) Shipping bill can be filed at _____. Show Answer

Q822) What is the condition that must be fulfilled so that refund of IGST on exports could be granted by EDI system automatically? Show Answer

Q823) Refund of IGST on exports will be granted through _____ and its status can be tracked on _____ ? Show Answer

Q824) PFMS stands as _____. Show Answer

Q825) ICEGATE equals: Show Answer

Q826) Which of the following documents are required for refund in case of export of services with payment of tax? Show Answer

Q827) Which of the following documents are required for refund in case of export of services without payment of tax? Show Answer

Q828) FIRC stands for _____. Show Answer

Q829) BRC stands for _____. Show Answer

Q830) In case of short payment of IGST, the exporters will make payment in subsequent _____ with _____ if amount exceeds Rs. 10 Lakhs. Show Answer

Q831) In case of short payment of IGST on exports, _____ will prepare the cumulative payment and _____ shall confirm it? Show Answer

Q832) Which error is displayed in case of invoice mismatch of exports? Show Answer

Q833) Which error is displayed in case of invoice mismatch of exports? Show Answer

Q834) Which error is displayed in case of mismatch between GSTIN entry in shipping bill and in GSTR-1/GSTR-3B? Show Answer

Q835) Which error is displayed in case of discontinuance of transference copy of shipping bill? Show Answer

Q836) In which of the following cases, manual refund application is required? Show Answer

Q837) In which of the following forms refund application is to be filed? Show Answer

Q838) In which of the following forms acknowledgement of refund application is received? Show Answer

Q839) Is there any provision of provisional payment of refund in case of exports or not? Show Answer

Q840) Can the person apply for the refund of transitional credit? Show Answer

Q841) In which of the following forms refund order will be passed? Show Answer

Q842) In which of the following forms refund order details will be passed electronically?
Show Answer

Q843) Who will file the refund order details electronically? Show Answer

Q844) In the department, a _____ will be maintained for refund applications? Show Answer

Q845) Within how much time GST RFD-02 shall be received? Show Answer

Q846) Who is not required to file GSTR-1 in case of filing refund claim? Show Answer

Q847) Is the refund of ITC of GST Compensation Cess available? Show Answer

Q848) GST Compensation Cess is payable on _____? Show Answer

Q849) Can Compensation cess be used to pay IGST on final product exported? Show Answer

Q850) RFD-1A should be filed on _____ basis. Show Answer

Q851) Persons with taxable turnover less than _____ shall apply for refund on quarterly basis. Show Answer

Q852) Can refund application be filed before filing of GSTR -1 and GSTR - 3B? Show Answer

Q853) Which of the following conditions needs to be complied with in case of export of services? Show Answer

Q854) Refund of Central tax and State tax will be paid by respective tax authorities. Comment. Show Answer

Q855) What is the full form of DDO? Show Answer

Q856) What is the full form of ARN? Show Answer

Q857) What documents should generally accompany the refund application? Show Answer

Q858) In case where taxable person has passed on burden of tax to another person, the refund amount shall be credited to _____. Show Answer

Q859) What is the maximum time limit allowed to proper officer for issuing order (whether in favour or against) the refund application? Show Answer

Q860) The proper officer shall issue the order for the refund claim within sixty days from the date of _____? Show Answer

Q861) What is the concessional rate available to the Merchant exporters while making the purchases? Show Answer

Q862) Rule _____ of CGST Rules is in respect of refunds in case of exports. Show Answer

Q863) Rule 96A of CGST Rules is in respect of refunds in case of export of _____ Show Answer

Q864) In case of export of goods, refunds will be handled by _____. Show Answer

Q865) Is there any minimum limit on amount of refund which shall be granted? Show Answer

Q866) In which of the following refunds, the minimum limit does not apply? Show Answer

Q867) What is the minimum limit of refund claim needed to be admitted in GST portal? Show Answer

Q868) Who among the following cannot file application in form GST RFD-01? Show Answer

Q869) Mr. X wants to file application in GST FORM RFD -01 for claiming refund of Rs. 1500 (CGST - Rs. 750 and SGST - Rs. 750). Can he do so? Show Answer

Q870) GST FORM RFD-01 is the only option available to claim refund of balance in Electronic cash Ledger? Show Answer

Q871) Refund of balance in Electronic cash Ledger can also be claimed in _____. Show Answer

Q872) Only supply of goods or services to SEZ unit is not an absolute evidence for claiming refund, the assurance from the specified officer of the zone in the form of receipt is also required. Validate the statement. Show Answer

Q873) In case of deemed export, refund application can be made by _____.

Show Answer

Q874) FIRC is a proof of export of services. Show Answer

Q875) Which form shall be issued by the proper officer in case of any deficiency in the refund application form received? Show Answer

Q876) Comment: Merchant exporter cannot pay IGST on exported goods & claim refund of IGST, if supplier has supplied goods on concessional tax rates. Show Answer

Q877) Which form shall be issued by the proper officer for sanctioning the amount of refund to which the applicant is entitled? Show Answer

Q878) Which form shall be issued by the proper officer in case the amount of refund has been adj usted against any outstanding demand under the Act? Show Answer

Q879) Which form shall be issued by the proper officer in case the refund is not admissible either fully or partly? Show Answer

Q880) In which form the assessee is required to furnish reply of the notice received in form GST RFD-08? Show Answer

Q881) The reply of notice issued in GST RFD-08 is to be made within _____ of receipt of such notice. Show Answer

Q882) The proper officer can reject the application for refund without giving the opportunity of being heard, if he is fully satisfied. Show Answer

Q883) The order for sanction of refund shall be made in form _____ and a payment advice in form _____. Show Answer

Q884) Refund amount is credited to _____, if the amount is refundable and to _____, if the amount is not refundable. Show Answer

Q885) Manual refund order shall be passed in form _____. Show Answer

Q886) Refund order details will be filed electronically by Departmental Officer in form _____ Show Answer

Q887) The proper officer may withhold the refund if any other proceeding is pending under this Act after giving the taxpayer an opportunity of being heard. Comment. Show Answer

Q888) The interest shall be payable @ _____ for withholding the refund amount. Show Answer

Q889) What is the full form of EPCG? Show Answer

Q890) What is the full form of EOU? Show Answer

Q891) The interest @ _____ shall be substituted by interest @ _____ where the refund order arises from an order passed by an Adjudicating Authority. Show Answer

Q892) Which of the following statement is incorrect? Show Answer

Q893) Drawback in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any _____ inputs or on any domestic inputs or input services used in the manufacture of such goods. Show Answer

Q894) Mr. A is supplying exempted goods to Mr. B. Can Mr. A claim refund? Show Answer

Q895) Which of the following account shall be debited in case refund of input tax credit is applied? Show Answer

Q896) Mode of calculation of refund of ITC in zero rated supplies is as follows: Show Answer

Q897) _____ means the period for which the claim has been filed for refund. Show Answer

Q898) Exempted supply includes _____ Show Answer

Q899) Mode of calculation of refund in case of inverted duty structure: Show Answer

Q900) The provision for refund in case of inverted duty structure has been amended on 13-06-2018 with retrospective effect from ._____. Show Answer

Q901) Which of the following options is not available to exporters: Show Answer

Q902) Doctrine of _____ is applicable in case of refund of GST Show Answer

Q903) What would be the treatment of refund in the books of account in case the burden of tax has not been passed on to the customer? Show Answer

Q904) Supplier supplying goods or services to UN Agencies should indicate _____ in the invoice so that recipient can claim refund. Show Answer

Q905) Deemed exports are covered in _____ Show Answer

Q906) Who are notified under section 55? Show Answer

Q907) In which of the following forms, persons notified under section 55 can file refund claim?

Show Answer

Q908) In which of the following forms, a person having UIN can file application for registration? Show Answer

Q909) Entities having UIN should file return in form _____. Show Answer

Q910) Is the refund of IGST paid to outbound tourists available to the supplier? Show Answer

Q911) Tourist’ means a person not normally resident in India, who enters India for a stay of not more than _____ for legitimate nonimmigrant purposes. Show Answer

Q912) Who will establish Consumer Welfare Fund? Show Answer

Q913) In case of IGST, 50% will be credited to Central Consumer Fund and balance 50% to State Consumer Welfare Fund. Validate Show Answer

Q914) Refunds would be allowed on a provisional basis in case of refund claims on account of zero-rated supplies of goods and/or services made by registered persons. At what percentage, would such provisional refunds be granted? Show Answer

Q915) Order sanctioning the amount of refund due to the said applicant on a provisional basis shall be made within _____ from the date of the acknowledgement. Show Answer

Q916) A person is having turnover of Rs. 5 lacs & he has received an export order of Rs. 3 lacs. If, he accepts the order, will he liable to take Registration in GST? Show Answer

Q917) What is the full form of LUT? Show Answer

Q918) 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. Show Answer

Q919) 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 ____ Show Answer

Q920) Section 22 of the CGST Act, 2017 refers to the expression "Special Category States" and there are total ____
special category
States as per sub-clause (2) of Clause (4) of Article 279A of the Constitution. However, special category States for the purpose of registration under the CGST Act, 2017 out of which are ____ . Show Answer

Q921) Section 2(77) of CGST Act, 2017 defines "non-resident taxable person" who has the business outside India, comes 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 granted registration for a maximum period of ____ under the Act. Show Answer

Q922) The application for 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 within a period of _____ days from the date of submission of application. Show Answer

Q923) 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 of registration in Form ____ . Show Answer

Q924) 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 ___. Show Answer

Q925) Mundra Manufacturing Company of Jaipur on the order placed by Dheeraj Enterprises of Noida for supply of goods despatched the goods from the factory located at Jaipur on 1st March, 2023. The tax invoice for such supply by Mundra Manufacturing Company must be issued on Dheeraj Enterprises on or before
Show Answer

Q926) 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
Show Answer

Q927) Tax invoice referred to in Rule 46 of CGST Rules 2018, 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. Show Answer

Q928) 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. Show Answer

Q929) 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.
Show Answer

Q930) Section 56 of the CGST Act, 2018 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 refunded within ......... 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. Show Answer

Q931) Section 24 of the CGST Act, 2017 specifies the list of persons who are required for taking of compulsory registration under the CGST Act, 2017. Find out from the following list who are required to take compulsory registration as per Section 24 of the CGST Act, 2017:
(i) Input Service Distributor
(ii) An Inter-state supplier of taxable goods
(iii) A person required to pay tax under reverse charge
(iv) A person required to deduct tax u/s 51 Show Answer

Q932) A non-resident taxable person as per Rule-13 of the CGST Rules, 2017 shall submit an application in form number .............. with a valid passport at least .............. prior to the commencement of business.
Show Answer

Q933) The registered person shall submit an application as per: Rule 19 of the CGST Rules, 2017, where there is any change in the particulars furnished in the application of registration, in form number........ within ---- of such change.
Show Answer

Q934) As per Rule-23 of the CGST Rules, 2017 where the proper officer is satisfied for the reasons to be recorded in writing that there are sufficient grounds for revocation of cancellation of registration; he shall revoke the cancellation of registration by an order in form ............ within ........ from the date of receipt of the application. Show Answer

Q935) 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. Find out from the following list of records which records are being specified under this section required 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/records as may be prescribed Show Answer

Q936) As per Section 36 of the CGST Act, 2017 a registered person who is party to an appeal/ any other proceedings before any authority/ tribunal shall have to maintain the accounts and books/records pertaining to the matters of such appeal for a minimum period of ----- after disposal of such appeal/ revision as the case may be.
Show Answer

Q937) A registered person/tax payer opting under composition levy as per provisions contained under CGST Act, 2017 is required to file an annual return in form number........by.........following the end of financial year. Show Answer

Q938) Electronic Cash Ledger as per Section 49(1) of the CGST Act, 2017 shall be maintained for each person on the common portal for crediting the amount deposited and for debiting the payments towards........... Show Answer

Q939) Section 49(7) of the CGST Act, 2017 read with Rule-85 mandate and require to maintain the....... in GST form number.........for each person liable to pay tax, interest, penalty, late fees or any other amount on the common portal of the department.
Show Answer

Q940) In case where the refund under GST arises because of an appeal and the same is not being refunded within........from the date of receipt of application, interest shall be payable at the rate of....... per annum. Show Answer

Q941) Special audit of accounts as per Section 66 of the CGST Act, 2017 shall be carried out by the ........ ..as nominated by the Commissioner; who shall submit the audit report duly signed within the maximum period of ........ inclusive of extended period. Show Answer

Q942) Atul & Co. is a partnership firm engaged in manufacturing activity. For the outward supplies made in the month of January, 2023, what is the due date for filing GSTR-1? Show Answer

Q943) What is the monetary limit beyond which a certificate in GST-RED-1 by a Chartered Accountant or a Cost Accountant must be submitted along with the refund application?
Show Answer

Q944) What is the frequency and due date for filing GSTR-8 by e- commerce operator ?
Show Answer

Q945) The amount available in electronic credit ledger cannot be used for payment of which of the following: Show Answer

Q946) Which of the following persons need not obtain registration under GST on mandatory basis? Show Answer

Q947) Bimal commenced proprietary business on 01.05.2022. His total value of supply exceeded the limit for mandatory registration on 05.09.2022. Within how many days, he is liable to get registered under the CGST Act, 2017? Show Answer

Q948) When the application seeking registration under GST is deficient and the proper officer has sought some details, within how many days of such intimation the applicant should furnish clarification, information or documents sought through electronic mode? Show Answer

Q949) What is the time limit for issuing tax invoice in case of taxable supply of service?
Show Answer

Q950) Mark & Co. LLP is a registered person under CGST Act. It has maintained books of F.Y. 2020-21 and the GST annual return was also filed before the due date. UP to what period, the books of account and ancillary records of the financial year 2020-21 have to be retained by it? Show Answer

Q951) What is the validity period of an e-way bill when the goods such goods travel 500 kilometers between place of dispatch and place of destination of such goods? Show Answer

Q952) Electronic Credit Ledger (ECL) shall be maintained in GST- PMT-2 by each registered person. State which out of the following are debited to the Electronic Credit Ledger:
Show Answer

Q953) In case of Goods Transport Agency (GTA) services, tax under CGST Act, 2017 is to be paid under forward charge basis where : Show Answer

Q954) Electronic Liability Register (ELR) specified in section 49(7) shall be maintained as per Rule 85 in form ____ for each person liable to pay tax, interest, penalty, late fee or any other amount on the _____ and all amounts payable by him shall be debited to the said register. Show Answer

Q955) Any amount paid by the taxpayer will be reflected in the electronic cash ledger. To initiate a payment, taxpayers should generate a challan online using form ...... which will be valid for a period of..
Show Answer

Q956) Kuber, a registered person under GST as the proprietor of M/s. Natraj Restaurant died on 15.07.2021 and left behind his wife & son. His son wants to continue the business of the deceased father, and therefore consulted the tax consultant to complete the formalities under the CGST Act, 2017. The consultant had given which out of the following advices to the son for carrying the business of Natraj Restaurant after the death of his father. Show Answer

Q957) When can a registration be liable to cancellation: (i) If the person does not conduct business from the declared place of business
(ii) Violates the provision of Rule 86 B
(iii) Non-filing of returns for a continuous period of six months or for three consecutive tax period in case of composite dealer Show Answer

Q958) As per Rule 50 of CGST Rules, 2017, the receipt voucher must contain:
Show Answer

Q959) Balance in electronic credit ledger under IGST can be used against which liability.
Show Answer

Q960) In which out of the following states/UTS, the threshold limit is Rs.20 lakhs instead of Rs.10 Lakhs (Supplies of Goods and Services), as per section 22(1) of CGST Act, 2017:
Show Answer

Q961) A goods and service tax practitioner can undertake the following activities, if authorized by the taxable person:
(i) Furnish details of inward and outward supplies (ii) Furnish monthly/quarterly returns
(iii) Furnish Annual and Final returns Show Answer

Q962) Which of the following is not covered under section 24 of CGST Act, 2017, for compulsory registration:
Show Answer

Q963) In case of compulsory registration under CGST Act, 2017, input tax credit can be availed on : Show Answer

Q964) 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:
Show Answer

Q965) The liability to pay GST would depend on the mechanism the transaction aligns to the supplier who is registered with GST, issues a tax invoice, collects the GST and pays it to the Government. This mechanism under GST is known as:
Show Answer

Q966) As per Section 24 of CGST Act, 2017, which out of the following is not liable for registration under GST from the following:
Show Answer

Q967) In case of taxable supply of services by NBFC company, invoice shall be issued within a period of ____ from the date of supply of service. Show Answer

Q968) Dynamic Quick Response (QR) Code is applicable to suppliers who issue invoice to unregistered person exceeding: Show Answer

Q969) Rajendra is registered dealer under GST, supplied the exempted goods to his customer within state, in this case he shall issue: Show Answer

Q970) Annual return of GSTR 9 under u/s 44 of CGST Act, 2017, shall be filed by: Show Answer

Q971) The transporter starts the movement of goods on 2nd March, 2023 for destination which is 600 kms. from the place of dispatch, the e-way bill is generated is valid till: Show Answer

Q972) Which out of the following is not the type of Ledgers prescribed by the government under CGST Act. 2017? Show Answer

Q973) Section 56 of the CGST Act, 2017 states that if any tax ordered to be refunded under section 54 is not refunded within ......... from the date of receipt of application, interest at such rate not exceeding ....... per annum, shall be payable in respect of such refund. Show Answer

Q974) There was increase in GST rate from 12% to 18% with effect from 1st January, 2023. Which of the following rate is applicable when service supplied and invoice raised after change in rate in January 2023, but payment received in November 2022.
Show Answer

Q975) A dealer sent some goods to another dealer for Sales on Approval Basis. In absence of any confirmation even after 6 months, it will be treated as ........ of CGST Act, 2017. Show Answer

Q976) As per Section 15(2) of CGST Act, 2017, Interest on late fees or penalty for delayed payment of any consideration for any supply ............. Show Answer

Q977) The time period prescribed for maintenance of accounts and records if the taxable person is a party to an appeal or revision shall be: Show Answer

Q978) Value of services rendered is Rs.1,00,000/-. Date of issue of invoice is 5th August 2022. Advance Received is Rs.25,000/- on 20th July, 2022. Balance amount received on 7th August, 2022. What is the time of supply for Rs.1,00,000/- Show Answer

Q979) There was decrease in tax rate from 24% to 20% w.e.f. 1.6.2022. Which of the following rate is applicable when invoice was issued after change in rate of tax in June 2022 but payment received and goods supplied in April 2022. Show Answer

Q980) Which of the following forms are used for registration?
Show Answer

Q981) What is the validity of the registration certificate? Show Answer

Q982) What is the validity of the registration certificate issued to casual taxable person and non-resident taxable person? Show Answer

Q983) The details submitted by the outward supplier in Form GSTR 1 shall be furnished to the recipient regular dealer in form
Show Answer

Q984) The details of inward supplies of goods or services in Form GSTR 2 shall be submitted by
Show Answer

Q985) The certificate of details of tax deducted by the deductor shall be furnished to the deductee in Form
Show Answer

Q986) The annual return shall be filed by the registered taxable person (other than dealers paying tax under section 10) in form
Show Answer

Q987) Refund application is to be filed before the expiry of from the relevant date.
Show Answer

Q988) Refund shall not be paid to the applicant if the amount of refund is less than Show Answer

Q989) What shall be interest payable to the taxable person if he is entitled to a refund consequent to the order for final assessment? Show Answer

Q990) The tax authorities may conduct audit u/s 65 at: Show Answer

Q991) Special audit u/s 66 can be directed at any stage of scrutiny, enquiry, investigation or any other proceedings having regard to nature and complexity of the case if, any officer not below the rank of [Assistant Commissioner]. Show Answer

Q992) The Specific Audit Report u/s 66 of CGST Act, 2017, is to be submitted to Assistant Commissioner normally within a period of: Show Answer

Q993) A person other than Casual/non-resident taxable should apply for registration as per provisions of section 25 of the CGST Act, 2017 within ...... days from the date, he becomes liable for registration. Show Answer

Q994) Every registered person as per section 35 of the CGST Act, 2017 required to maintain the necessary accounts and other records at the ......... and all such records could be electronic or manual. Show Answer

Q995) As per Rule 138 of the CGST Rules, 2017 stipulates that E- way Bill under the GST laws required to be generated when the registered person causes movement of goods of the consignment in total of the value for more than Rs.50,000 whether......
Show Answer

Q996) The self assessed input tax credit (ITC) in the return filed in form GSTR-3B of the registered person shall be credited to his ....... in accordance with section 41 or section 43A of the CGST Act, 2017. Show Answer

Q997) In case of Goods Transport Agency (GTA) services, tax under CGST Act, 2017 is to be paid under forward charge basis where : Show Answer