Practice Test

Q1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds ......................... . Show Answer

Q2) Mr. A has started supply of goods in Jammu and Kashmir. He is required to obtain registration if his aggregate turnover exceeds ............................. during a financial year. Show Answer

Q3) Where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ......................... . Show Answer

Q4) Aggregate turnover includes: Show Answer

Q5) For the purpose of eligibility of registration the aggregate turnover of Rs. 20 lakh is calculated? Show Answer

Q6) The calculation of the aggregate turnover to decide the registration limit will be based on ..................... . Show Answer

Q7) Taxable Minimum Turnover Limit in GST that is applicable to State of Rajasthan ................... . Show Answer

Q8) Suppose one undertake Agricultural Activity without his personal supervision or without the supervision of any of his family members. Whether it will be taxable event under GST or Not? Show Answer

Q9) The Dealers who are not eligible for any Threshold Limit for registration under GST law are? Show Answer

Q10) Suppose, a dealer who is a resident of Kerala has business places both at Tamil Nadu and Kerala. From where he has to take GST Registration? Show Answer

Q11) Suppose one Multi National Company (MNC) has places of business all over India. Can such an MNC take a single Centralised GST Registration? Show Answer

Q12) Rohan Toys is a registered supplier of goods in Delhi. It intends to attend a 7 days' Business Fair organised in Mumbai (next month) where it does not have a fixed place of business. Examine which of the following statements are true for Rohan Toys: Show Answer

Q13) Whether all persons are mandatorily required to obtain registration? Show Answer

Q14) Which of the following persons are compulsorily required to obtain registration? Show Answer

Q15) Which of the following persons are not liable for registration? Show Answer

Q16) The supply of goods after the completion of the Job Work from the registered business place of a Job Worker by declaring it as an additional place of business of the former to the place of the business of the recipient of supply will be a Taxable supply of: Show Answer

Q17) Where a business carried on by a taxable person registered under this Act is transferred to another person as a going concern, .................................... . Show Answer

Q18) Which of the following persons are not required to obtain registration under GST law: Show Answer

Q19) Whether the dealers making the exclusive supply of Liquor or Petrol, Diesel and Crude Oil should have to take registration under GST Act? Show Answer

Q20) Who is called a Deemed Supplier of Services? Show Answer

Q21) Which of the following person is compulsorily required to get himself registered under GST law irrespective of threshold limit. Show Answer

Q22) Threshold limit of registration is applicable to the following persons: Show Answer

Q23) The dealers liable to make estimated Advance Tax Remittance to obtain GST Registration are: Show Answer

Q24) Which one of the following is true? Show Answer

Q25) Within how many days a person should apply for registration? Show Answer

Q26) Determine the effective date of registration in following case: The aggregate turnover of Dhampur Industries of Delhi has exceeded Rs. 20 lakh on 1st September. It submits the application for registration on 20th September. Registration certificate is granted to it on 25th September. Show Answer

Q27) Determine the effective date of registration in following case: Mehta Teleservices is an internet service provider in Lucknow. Its aggregate turnover exceeds Rs. 20 lakh on 25th October. It submits the application for registration on 27th November. Registration certificate is granted to it on 5th December. Show Answer

Q28) A casual taxable person must obtain registration .......................... the commencement of its business. Show Answer

Q29) A person having ........................ business verticals in a State .............................. obtain a separate registration for each business vertical. Show Answer

Q30) Which one of following statements are correct? Show Answer

Q31) PAN issued under the Income Tax Act is mandatory for grant of registration. Show Answer

Q32) An E-commerce operator should get registered irrespective of his threshold limit? Show Answer

Q33) What is the validity of the registration certificate? Show Answer

Q34) A person not required to obtain registration if he is required to pay tax under reverse charge and there are no taxable supplies made by him. Show Answer

Q35) What is the validity of the registration certificate issued to casual taxable person and non-resident taxable person? Show Answer

Q36) Which of the following requires amendment in the registration certificate? Show Answer

Q37) When can a voluntarily registered person's registration be cancelled? Show Answer

Q38) What are the consequences of obtaining registration by misrepresentation? Show Answer

Q39) Does cancellation of registration under CGST affect the liability under SGST/IGST for period prior to cancellation of registration? Show Answer

Q40) The proper officer may cancel the registration of a person where a person paying tax under section 10 i.e. composite levy has not furnished returns for ......................... . Show Answer

Q41) A supplier is liable to get registered under GST if his aggregate turnover in a financial year crosses Rs. 20 lakh in a state or UT other than special category states if he is Show Answer

Q42) Exemption from registration is available to Show Answer

Q43) Address for delivery mean Show Answer

Q44) Agriculturist mean Show Answer

Q45) GST Registration is Show Answer

Q46) A person is having multiple business requires registration Show Answer

Q47) Registration is deemed to be granted Show Answer

Q48) The proper officer may cancel the registration of a person who has taken voluntary registration under Section 25(3)has not commenced business within .......................... from the date of registration. Show Answer

Q49) Within how many days an application for revocation of cancellation of registration can be made? Show Answer

Q50) Which of the following statements are correct? Show Answer

Q51) Which of the below statements are incorrect in finding out the effective date of registration? Show Answer

Q52) Can a person apply for registration to pay tax u/s 10 for any of his business verticals at his choice? Show Answer

Q53) An Unique Identity Number will be allotted to the following persons upon submitting an application. Show Answer

Q54) Every registered taxable person shall display his certificate of registration in a prominent location at his principal and at every other place of business also GSTIN shall be displayed on the name board at the entry of such places. Show Answer

Q55) Under what circumstances physical verification of business premises is mandatory? Show Answer

Q56) State which of the following statement is correct in respect of obtaining a separate registration for Business verticals: Show Answer

Q57) Business which has centralized registration under existing Act. Show Answer

Q58) In GST, a Dealer can apply for the Revocation of the Cancellation of Registration within: Show Answer

Q59) Which of the following forms are used for registration? Show Answer

Q60) When can a voluntarily registration be cancelled? Show Answer

Q61) Who can submit application for registration in Form GST REG-09? Show Answer

Q62) Where the application for grant of registration has been approved, a certificate of registration in __________ shall be made available to the applicant on the ___________. Show Answer

Q63) Business which has centralized registration under erstwhile Act Show Answer

Q64) Who will take registration on services in relation to transportation of goods (including used household for personal use) if, GTA avails ITC on supplies made by him Show Answer

Q65) Which one of the following is true? Show Answer

Q66) An E-commerce operator should get registered irrespective of his threshold limit? Show Answer

Q67) Where a person makes taxable supplies of goods or services or both from any of the Special Category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds Show Answer

Q68) The calculation of aggregate turnover to decide the registration limit will be based on Show Answer

Q69) Taxable minimum turnover limit in GST that is applicable to the State of Maharashtra Show Answer

Q70) Suppose a dealer who is a resident of Delhi has business places both at Delhi and Uttar Pradesh. From where does he have to take GST registration? Show Answer

Q71) Are all suppliers mandatorily required to obtain registration? Show Answer

Q72) The supply of goods after the completion of the Job work from the registered place of business place of a Job worker Show Answer

Q73) Shall a dealer making the exclusive supply of Liquor or Petrol, Diesel and Crude Oil have to take registration under the GST Act? Show Answer

Q74) Which of the following statements are correct? Show Answer

Q75) A Supplier is liable to be registered in the State from where he makes the highest taxable supply. Show Answer

Q76) A Supplier is liable to be registered in the State from where he makes the first taxable supply exceeding the threshold limit of turnover. Show Answer

Q77) The registration in GST is State specific. Show Answer

Q78) The threshold turnover limit for Jammu and Kashmir is Rs. 10 lakhs. Show Answer

Q79) “Aggregate turnover” includes all taxable supplies including the value of inward supplies on which tax is payable by a person on reverse charge basis. Show Answer

Q80) “Aggregate turnover” excludes Inward supplies taxed under RCM. Show Answer

Q81) “Aggregate turnover” excludes Outward supplies taxed under RCM. Show Answer

Q82) “Aggregate turnover” excludes Compensation Cess. Show Answer

Q83) The aggregate turnover is used for determining the threshold limit for registration as well as eligibility for composition scheme. Show Answer

Q84) Where a business is transferred on account of succession the successor can continue with the earlier GSTIN. Show Answer

Q85) If a person makes even a single inter-state taxable supply of goods, he will be liable to obtain registration and pay GST. Show Answer

Q86) Job workers engaged in making inter-State supply of services to a registered person are exempted from obtaining registration. Show Answer

Q87) Persons who are required to pay tax under reverse charge shall be required to be registered under this Act. Show Answer

Q88) An electronic commerce operator [ECO] shall be required to be registered under this Act irrespective of the turnover. Show Answer

Q89) There is no threshold limit for registration for an Input Service Distributor. Show Answer

Q90) A casual taxable person making taxable supply in India has to compulsorily take registration. Show Answer

Q91) Casual taxable persons making supplies of specified handicraft goods need not take compulsory registration. Show Answer

Q92) The casual taxable person can make taxable supplies only after the issuance of the certificate of registration. Show Answer

Q93) The application for registration made by a non-resident taxable person has to be signed digitally by such person. Show Answer

Q94) A casual taxable person does not have a fixed place of business anywhere in India. Show Answer

Q95) A person seeking registration under this Act shall be granted a single PAN based registration on all India basis. Show Answer

Q96) Every person shall have a Permanent Account Number issued under the Income-tax Act, 1961 in order to be eligible for grant of registration. Show Answer

Q97) There is single registration for all the taxes i.e. CGST, SGST/UTGST, IGST and cesses. Show Answer

Q98) The cancellation of registration under either SGST Act/UTGST Act shall be deemed to be a cancellation of registration under CGST Act. Show Answer

Q99) A Medical Service Provider need to get registered under GST, if his aggregate turnover u/s 2(6) is more than 20 lakhs but has taxable supply of only an amount of 2.4 Lakh p.a. Show Answer

Q100) All establishments display a certificate from government (displaying his turnover category) and their GST Registration No. which should appear on all his cash memos/bills. Show Answer

Q101) A trader who has turnover of less than 20 lakh and is selling on e-commerce websites, have to register for GST, if such e-commerce operator is required to collect TCS. Show Answer

Q102) A Mutual fund Distributor working in Delhi, need to register under GST, having income less than 20 Lakhs but working for offices that are registered in Mumbai and have branch offices in Delhi. Show Answer

Q103) If I already have a GSTIN, I need to register separately as an Input Service Distributor. Show Answer