Gst Questions MCQs

Total Questions : 114

Page 1 of 6 pages
Question 1. The books and other records U/S 35 are to be maintained at
  1.    Place where the books and accounts are maintained
  2.    Place of address of the Proprietor/ Partner/Director/Principal Officer
  3.    Principal place of business mentioned in the Certificate of Registration
  4.    Any of the above
Answer: Option C
Question 2. Accounts are required to be maintained in
  1.    Manual form
  2.    Electronic form
  3.    Manual and electronic form
  4.    Manual or electronic form
Answer: Option D
Question 3. Can all the records be maintained in an electronic form?
  1.    Yes
  2.    Only if authenticated by digital signature
  3.    Few records
  4.    No
Answer: Option B
Question 4. First Return filed under GST is
  1.    GSTR-1
  2.    GSTR-3A
  3.    GSTR-2
  4.    GSTR-3B
  5.    GSTR-4
Answer: Option D
Question 5. The details of outward supplies of goods or services shall be submitted by
  1.    10th of the succeeding month
  2.    18th of the succeeding month
  3.    15th of the succeeding month
  4.    20th of the succeeding month
Answer: Option A
Question 6. Every registered taxable person shall be entitled to take credit of input tax in his return and such input tax credit shall be credited to
  1.    Personal Ledger Account
  2.    Refund account
  3.    Electronic Cash Ledger
  4.    Electronic Credit Ledger
Answer: Option D
Question 7. Any registered taxable person who fails to furnish the details and file the return within the due date prescribed shall be liable to
  1.    Interest at the rate of 1% per month
  2.    Late fee of Rs. 100 for every day up to Rs. 5000
  3.    Both (a) and (b)
  4.    None of the above
Answer: Option B
Question 8. Which of these registers/ledgers are maintained online?
  1.    Tax liability register
  2.    Credit ledger
  3.    Cash ledger
  4.    All of them
Answer: Option D
Question 9. Balance in electronic credit ledger can be utilized against which liability?
  1.    Output tax payable
  2.    Interest payable
  3.    Penalty
  4.    All of above
Answer: Option A
Question 10. Payment made through challan will be credited to which registers/ledgers?
  1.    Electronic Tax liability register
  2.    Electronic Credit ledger
  3.    Electronic Cash ledger
  4.    All of them
Answer: Option C
Question 11. Balance in electronic credit ledger under IGST can be used against which liability?
  1.    IGST Liability only
  2.    IGST and CGST liability
  3.    IGST, CGST and SGST liability
  4.    None of them
Answer: Option C
Question 12. Balance in electronic credit ledger under SGST can be used against which liability?
  1.    SGST Liability only
  2.    SGST and IGST liability
  3.    SGST, IGST and CGST liability
  4.    None of them
Answer: Option B
Question 13. Balance in electronic credit ledger under CGST can be used against which liability?
  1.    CGST Liability only
  2.    CGST and IGST liability
  3.    CGST, IGST and SGST liability
  4.    None of them
Answer: Option B
Question 14. What is the due date for payment of tax?
  1.    Last day of the month to which payment relates
  2.    Within 10 days of the subsequent month
  3.    Within 20 days of the subsequent month
  4.    Within 15 days of the subsequent month
Answer: Option C
Question 15. What is the rate of TDS?
  1.    1%
  2.    4%
  3.    5%
  4.    18%
Answer: Option A
Question 16. Who is considered as an e-commerce operator, who _____________digital or electronic facility or platform for electronic commerce
  1.    Owns
  2.    Operates
  3.    Manages
  4.    Any of the above
Answer: Option D
Question 17. When an e-commerce operator is required to register under GST?
  1.    When he is required to collect tax at source u/s 52
  2.    When his aggregate turnover exceeds the threshold limit
  3.    When he is required to discharge tax on the taxable supply or services made by the supplier through him u/s 9(5)
  4.    It is mandatory to register irrespective of the threshold limit.
Answer: Option D
Question 18. The Tourist can claim Refund of following taxes paid
  1.    CGST and SGST/UTGST on supply of Goods and services
  2.    IGST on supply of goods consumed in Jammu & Kashmir
  3.    Tax paid on the supply of scotch to be taken out of India
  4.    None of the above
Answer: Option D
Question 19. Refunds will not be allowed in cases of:-
  1.    Exports made on payment of tax
  2.    Exports made without payment of tax
  3.    Where tax on inputs are higher than tax on outputs
  4.    All of the above
Answer: Option A
Question 20. How many countries have dual – GST model?
  1.    5
  2.    8
  3.    10
  4.    14
  5.    None of these
Answer: Option E

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