Practice Test

Q1) UTGST Act extends to the Union territories of .............................. . Show Answer

Q2) "Government" under UTGST Act means? Show Answer

Q3) The Union territory tax on the supply of .................................. shall be levied with effect from such date as may be notified by the Central Government on the recommendations of the Council. Show Answer

Q4) The Union territory tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on .............................. as the recipient. Show Answer

Q5) The amount of input tax credit available in the electronic credit ledger of the registered person on account of the Union territory tax shall first be utilised towards payment of .............................. . Show Answer

Q6) On utilisation of input tax credit of Union territory tax for payment of tax dues under the Integrated Goods and Services Tax Act, the Central Government shall transfer an amount from the ..................... account to the ..................... account in such manner and within such time as may be prescribed. Show Answer

Q7) A registered person who has paid the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be .......................... . Show Answer

Q8) Is there any maximum rate prescribed under UTGST Act, 2017? Show Answer

Q9) The Advance Ruling Authority shall comprise of? Show Answer

Q10) The Appellate Authority for Advance Ruling shall comprise of? Show Answer