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Total Questions : 274 | Page 25 of 28 pages
Question 241. What type of GST will be applicable for the interstate supply of goods?
  1.    CGST
  2.    SGST
  3.    IGST
  4.    None of the above
 Discuss Question
Answer: Option C. -> IGST
Question 242. Which one of the following persons are not required to register for GST?
  1.    Government authorities who import goods
  2.    Person who import goods for business use
  3.    A company who import goods
 Discuss Question
Answer: Option A. -> Government authorities who import goods
Question 243. Due date for the filing of quarterly returns is _______
  1.    18th to 22nd
  2.    22nd to 25th
  3.    10th to 15th
  4.    15th to 20th
 Discuss Question
Answer: Option B. -> 22nd to 25th
Question 244. Which of these taxes are not under GST ?
  1.    Electricity Tax
  2.    Toll Tax
  3.    Tax on Petroleum
  4.    Value Added Tax
 Discuss Question
Answer: Option B. -> Toll Tax
Question 245. Person filing quarterly return should pay the taxes on _______
  1.    Quarterly basis
  2.    Monthly basis
 Discuss Question
Answer: Option B. -> Monthly basis
Question 246. Which is not the objective of e-invoicing?
  1.    Uniformity of data
  2.    No requirement to generate e-way bill
  3.    complete trail of B2B invoices
  4.    Unidirectional flow of invoice
 Discuss Question
Answer: Option B. -> No requirement to generate e-way bill
Question 247. The registered recipient must issue an invoice in the following cases:
  1.    The supplier fails to issue an invoice
  2.    The supplier is unregistered
  3.    The goods or services received notified for tax on reverse charge basis
  4.    All of the above
 Discuss Question
Answer: Option B. -> The supplier is unregistered
Question 248. What does “I” stands for in IGST?
  1.    International
  2.    Internal
  3.    Integrated
  4.    Intra
 Discuss Question
Answer: Option C. -> Integrated
Question 249. The time limit beyond which if goods are not returned, the capital goods sent for job work shall be treated as supply
  1.    One year
  2.    Three Years
  3.    Six months
  4.    Five years
 Discuss Question
Answer: Option B. -> Three Years
Question 250. The time limit beyond which if goods are not returned, the input sent for job work shall be treated as supply
  1.    One year
  2.    Three years
  3.    Six months
  4.    Five years
 Discuss Question
Answer: Option A. -> One year

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