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IGP-CS GST MCQs CA Vivek Gaba

Important MCQ of GST


By CA Vivek Gaba

(Expected in Exam)

1. Compensation to states under GST (Compensation to States) Act , 2017 is paid by


a) Central Government from consolidated fund of India
b) Central Government from GST compensation fund of India
c) Central Government directly from the collection of compensation cess
d) GST Council under Constitution of India.
2. While computing compensation to states, tax revenue of this tax/ these taxes is
excluded
a) petroleum crude, diesel, petrol, ATF and natural gas
b) Alcohol for human consumption
c) entertainment tax collected by local authorities
d) All of the above
3. Input tax credit on compensation cess paid under GST (Compensation to States) Act,
2017
a) is not available c) is available
b) is available but not fully d) is available after one year
4. Maximum rate of CGST prescribed by law for intrastate supply made is----
a) 18% c) 20%
b) 40% d) 28%+cess
5. Input tax credit on Compensation cess paid under GST (Compensation to States) Act,
2017 is available for payment of
a) IGST only
b) IGST and CGST only
c) compensation under GST (Compensation to States) Act
d) None of the above
6. IGST is payable when the supply is ---
a) Interstate c) Intra-state
b) Intra- UT d) All of the above
7. Zero rated supply includes supplies made-
a) By SEZ unit in India c) to SEZ unit in India
b) Both (a) & (b) above d) None of the above
8. With the introduction of GST, imports will be—
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a) more expensiv c) cheaper


IGP-CS GST MCQs CA Vivek Gaba

b) neutral with no change d) None of the above


9. The first committee to design GST model was headed by
a) Vijay Kelkar c) Asim Das Gupta
b) Dr. Chidambaram d) None of the above
10. First discussion paper (FDP) which formed the basis for GST in 2009 was released by
a) Union Finance Ministry c) Dr. Manmohan Singh
b) GST Council d) Empowered Committee
11. Roll out of GST requires constitutional amendment because—
a) existing laws were cascading
b) the powers to levy were exclusive i.e. the state had power to tax the goods but not
services and centre had power to tax services and levy on goods
c) there are separate laws for goods and services
d) All of the above
12. Works contract under GST is goods used in work relating to-
a) Immovable property
b) Both movable and immovable property
c) Immovable property treated as supply of service
d) Immovable property treated as supply of goods
13. IGST deals with
a) Composition scheme
b) Time of supply
c) Service tax on imported services
d) All of the above
14. The turnover limit of Rs. 50 Lakh for composition scheme is not applicable to the state
of
a) Himachal Pradesh c) Assam
b) Uttarakhand d) None of the above
15. 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-
a) an interstate supplier
b) an intra-state supplier
c) Electronic commerce operator
d) Person liable to pay GST under reverse charge
16. One of the following states does not fall under special category given under Art. 279A
of the Constitution
a) Himachal Pradesh c) Uttarakhand
b) Chhattisgarh d) Jammu & Kashmir
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17. Exemption from registration is available to


IGP-CS GST MCQs CA Vivek Gaba

a) Central & State Govt. Departments c) Agriculturists


b) a) & b) above d) None of the above
18. Agriculturist
a) Individual or HUF c) Individual and HUF
b) Partnership d) All the above
19. A person is having multiple business requires registration
a) Single c) Each business separately
b) Either A or B d) None of the above
20. Article _____ of constitution of India empowers parliament to impose IGST in India.
a) 69A c) 265A
b) 279A d) none of the above
21. Full-fledged GST was recommended by
a) Raja Chellaiah committee c) Vijay Kelkar Task Force
b) GST Council d) Man Mohan Singh Commission
22. One of the following taxes is already subsumed under GST
a) Tax on motor spirit c) Luxury Tax
b) Tax on production of alcohol d) Tax on electricity
23. One of the following taxes is not subsumed under GST
a) Octroi by local authorities c) Entertainment tax by local authorities
b) Entry tax by State Governments d) Tax on lottery by State Governments
24. GST is ______________
a) a value added tax c) tax on goods and services
b) tax on consumer goods and services d) none of the above
25. Dual model of GST as adopted in India has been drawn majorly from
a) Australia c) France
b) USA d) Canada
26. GST is ____________
a) applicable to the state of J&K
b) not applicable to the state of J&K
c) going to be applicable to the state of J&K from later date
d) both (b) and (c) above
27. The rate of GST as applicable on goods and services are:
a) 0% 5% 12% 16% 28% c) 0% 6% 12% 18% 28%
b) 0% 5% 12% 18% 28% d) 0% 5% 12% 18% 26%
28. Under which Constitutional Amendment Act, 2016, constitution was amended to
introduce GST in India
a) 122 c) 121
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b) 101 d) none of the above


IGP-CS GST MCQs CA Vivek Gaba

29. Under the provisions of GST law, tax is levied


a) simultaneously by Union and State laws c) only by the Union laws
b) only by the State laws d) exclusively by Union and State laws
30. GST Laws are implemented on the recommendation of
a) Central Government c) GST Network (GSTN)
b) GST Council d) President of India
31. When did the President of India gave assent to the Central GST Law?
a) 18th April 2017 c) 22nd April 2017
b) 5th April 2017 d) 12th April 2017
32. Money means:
a) Indian legal tender c) Cheque/ Promissory note
b) Foreign currency d) all of the above
33. Where is GST applicable?
a) All over India except the state of Jammu and Kashmir
b) All over India except the state of Sikkim
c) All over India except the state of Meghalaya
d) All over India
34. What is the meaning of non-taxable territory?
a) Outside taxable territory c) Inside taxable territory
b) Interstate taxable territory d) None of the above
35. What does the term “person” includes?
a) HUF c) Individual
b) LLP d) All of the above
36. GST Council is referred under which Article of the Constitution?
a) 279 c) 279A
b) 277 d) 276
37. What is the weight of vote that the Centre has in the GST Council?
a) 1/4th of total votes cast c) 1/3rd of total votes cast
b) 1/2th of total votes cast d) none of the above
38. What is the weight of vote that the all the States together have in the GST Council?
c) 1/4th of total votes cast c) 2/3rd of total votes cast
d) 1/2th of total votes cast d) 3/4th of total votes cast
39. Who is the Chairperson of the GST Council
a) Finance Secretary c) Union Finance Minister
b) State’s Finance Minister by rotation d) Prime Minister
40. Taxable turnover below ` 1.5 crore is under the control of
a) State c) Centre
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b) Both Centre and State d) exempt from the purview of GST


IGP-CS GST MCQs CA Vivek Gaba

41. Under which Schedule, power to declare certain activity/ transaction as neither supply
of goods nor of services
a) Schedule I c) Schedule III
b) Schedule II d) Schedule IV
42. When was GST Council constituted?
a) 12th September 2016 c) 13th September 2016
b) 20th September 2016 d) 16th September 2016
43. What is address for delivery?
a) Recipient address mentioned in the invoice
b) Recipient address mentioned in delivery challan
c) Not necessarily recipient address
d) Recipient address mentioned in the gate pass
44. Who is an agriculturist?
a) Individual or HUF c) Individual and HUF
b) Partnership d) All of the above
45. An Associated Enterprise is mentioned in?
a) Income Tax Act, 1961 c) Central GST Law, 2017
b) State GST Law, 2017 d) Companies Act, 2013
46. Appointed day is __________________
a) date on which the provisions of the act shall come into force
b) date on which President gave assent
c) date on which both houses passed the act
d) date on which it is sent to Finance Ministry
47. What is conveyance?
a) vessel c) vehicle
b) aircraft d) all of the above
48. Which section mentions about inter-state supply of service?
a) section 8 c) section 18
b) section 14 d) section 12
49. Place of supply referred in Integrated Goods and Service Tax Act is mentioned in
which Chapter?
a) Chapter II c) Chapter V
b) Chapter III d) Chapter VIII
50. Deemed Export is mentioned in which section?
c) section 137 c) section 147
d) section 142 d) section 145
51. When does Quarter end?
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a) March c) September
IGP-CS GST MCQs CA Vivek Gaba

b) December d) All of the above


52. What is the rate of levy under composite scheme on the Manufacturer?
a) 2 percent c) 3 percent
b) ½ percent d) 1 percent
53. An assessee who has opted for the Composite Scheme, is he eligible to take input tax
credit?
a) Yes c) No
b) May be d) In certain cases
54. An assessee who has opted for the Composite Scheme, can he collect tax under GST?
c) Yes c) No
a) May be d) In certain cases
55. What is the threshold limit for composite tax levy?
a) ` 60 lakh c) ` 50 lakh
b) ` 70 lakh d) ` 1 crore
56. When does the liability to pay tax on goods arise?
a) at the time of supply
b) at the time when goods reach supplier
c) at the time of preparing invoice
d) None of the above
57. The time of supply of goods shall be the earlier of _____________
a) date of issue of invoice c) last date
b) date of receipt of payment d) either of the above
58. What does Taxable event mean?
a) Tax on supply c) either a) or b)
b) Tax on services d) both a) or b)
59. Tax is paid on which value?
a) Transaction value c) manufacturing value
b) manufacturing value plus profit d) notional value
60. Which of the following condition/s must be satisfied to be eligible to avail Input tax
credit?
a) on receipt of goods
b) on payment of taxes paid by supplier to Govt.
c) supplier has to be file return under section 39
d) all of the above
61. Input Tax Credit is available _________
a) in the course or furtherance of business c) on other than business expenditure
b) both a) and b) d) none of the above
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62. How is Input Tax Credit on capital goods available?


IGP-CS GST MCQs CA Vivek Gaba

a) in single installment c) equally in five installment


b) 10% every year d) none of the above
63. Which sections mentions about the Appellate Tribunal?
a) section 109 c) section 103
b) section 119 d) section 105
64. Authorised representative is mentioned in which section?
a) section 110 c) section 116
b) section 119 d) section 106
65. In which section is Common portal referred to?
a) section 136 c) section 143
b) section 149 d) section 146
66. Debit note and Credit note is mentioned in which section?
a) section 36 c) section 34
b) section 39 d) none of the above
67. Valid return is mentioned in which section?
a) section 29 c) section 39
b) section 47 d) section 49
68. What is the threshold limit for an individual limit for GST registration?
a) ` 10 lakh c) ` 15 lakh
b) ` 12 lakh d) ` 20 lakh
69. In which section is “invoice” or “tax invoice” in?
a) section 34 c) section 31
b) section 37 d) section 27
70. Electronic cash ledger and Electronic credit ledger is mentioned in which section?
a) section 49 c) section 42
b) section 39 d) section 47
71. A person is having multiple businesses required registration
a) Single c) either of the two
b) each business separately d) none of the above
72. GST registration is
a) PAN based c) passport based
b) Aadhar based d) none of the above
73. Deemed registration is
a) after four working days c) after five working days
b) after three common working days d) after seven working days
74. Annual Return has to be filed every year:
a) 30th June c) 30th September
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b) 31st December d) 31st October


IGP-CS GST MCQs CA Vivek Gaba

75. IGST is levied on supply of goods and provision of services ____________


a) within state c) either of a) or b)
b) between two states d) none of the above
76. IGST is levied on supply of goods and provision of services by ___________
a) Centre c) State
b) Union Territory d) both b) and c)
77. Tax deduction at the rate of 1% on certain persons, who are recipients of supply, from
the payment made or credited to the supplier where total value of supply, under
contract, is exceeding rupees:
a) ` 1,00,000 c) ` 2,50,000
b) ` 1,50,000 d) ` 5,00,000
78. The credit of CGST can be utilised for the payment of:
a) SGST c) IGST
b) UTGST d) none of the above
79. GST would not be applicable to:
a) alcohol for human consumption
b) petrol
c) natural gas
d) diesel
e) all of the above
80. Which of the following GST bill have been passed by the Parliament?
a) GST (Compensation to States) Bill c) IGST Bill
b) UTGST Bill d) All of the above
81. Which of the following is not eligible for Composition Scheme:
a) Inter-state supply of goods
b) manufacture of notified goods
c) Person supplying goods through e-commerce sector
d) All of the above
82. The following tax will not be subsumed into GST:
a) Luxury Tax c) entertainment tax
b) Electricity duty d) value added tax
83. Utilisation of integrated GST would be in which order?
a) IGST, CGST, SGST c) IGST, SGST, CGST
b) CGST, SGST, IGST d) SGST, IGST, CGST
84. Which of the following does Aggregate Turnover under GST does not include?
a) Exempt supplies
b) export of goods and/ or services
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c) All taxable supplies


IGP-CS GST MCQs CA Vivek Gaba

d) value of inward supplies on which tax has been paid under reverse charge
85. Which of the following is subsumed under Central GST?
a) Central Sales Tax c) Customs Duty
b) Service Tax d) all of the above
86. Which of the following true in respect of Goods and Service Tax
a) It is destination based tax c) it is a consumption tax
b) It is levied on supply of goods or services d) All of the above
87. What is the threshold limit for composition levy?
a) ` 40 lakh c) ` 1 crore
b) ` 30 lakh d) ` 70 lakh
88. Which of the following require themselves to be registered compulsory, irrespective of
threshold limit?
a) Casual taxable person c) non-resident taxable person
b) Input service distributor d) all of the above
89. The time of supply of voucher in respect of goods and services shall be
a) date of issue of voucher, in case of identifiable supply
b) date of redemption of voucher
c) both a) and b)
d) none of the above
90. Which article of constitution of India empowers the Parliament to impose IGST in India?
a) 69A c) 279A
b) 265A d) none of the above
91. What does the conditions for supply includes?
a) Supply is a taxable service
b) Supply is made in the taxable territory
c) Supply is made by taxable person
d) All of the above
92. Which form has to be filed for withdrawal from composition levy?
a) GST CMP 04 c) GST CMP 03
b) GST PCT 2 d) GST MIS 1
93. When the taxable turnover is above ` 1.5 crore, it is under the control of
a) State c) Centre
b) Both Centre and State d) exempt from the purview of GST
94. Which of the following statement is correct:-
I. GST is a broad-based tax
II. GST is a destination based tax
III. GST is collected through a staged process i.e. a tax on the value added to goods
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or services at every point in the supply chain


IGP-CS GST MCQs CA Vivek Gaba

IV. GST is a tax on the consumption of products from business sources, and not on
personal or hobby activities
a) Only I b) I & II Both
b) I, II & III d) I, II, III & IV all statement is correct
95. Which of the following State Taxes have not been subsumed under GST?
i. Road & passenger tax
ii. Central Sales Tax
iii. Toll tax
iv. Luxury Tax
v. Property tax
vi. Electricity duty.
a) i, iii, v & vi c) Only iii, iv & v.
b) Only vi d) None of the above
96. Over the Counter Payment can be made in branches of Banks Authorized (for deposits
up to ____________ per challan per tax period, by cash, cheque or demand draft) to
accept deposit of GST –
a) ten thousand rupees c) One thousand rupees
b) Two thousand rupees d) None of the above
97. The audit needs to be completed within a period of _____ months from the date of
commencement of the audit, but a further extension for a period of ____ months may
be provided by the Commissioner for the reasons recorded in writing –
a) Three, Six c) Six, Six
b) Nine, Three d) Four, Three
98. Where the amount of tax evaded or the amount of input tax credit wrongly availed or
utilised or the amount of refund wrongly taken exceeds 200 lakhs upto 500 lakhs then –
a) imprisonment for a term which may extend to 5 years and with fine
b) imprisonment for a term which may extend to 7 years and with fine
c) imprisonment for a term which may extend to 5 years and without fine
d) imprisonment for a term which may extend to 3 years and with fine
99. What is the threshold limit of Registration under GST?
a) 10 lakhs (for special category States) and Rs. 20 lakhs for other states and Union
territories
b) 20 lakhs (for special category States) and Rs. 10 lakhs for other states and Union
territories
c) 5 lakhs (for special category States) and Rs. 10 lakhs for other states and Union
territories
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d) None of the above


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IGP-CS GST MCQs CA Vivek Gaba

100. Where Goods or services or both are used partly for taxable supplies including zero
rated supplies under IGST or under CGST Act, and partly for exempted supplies –
a) only that amount of input tax which is attributable to the taxable supplies including
zero rated supplies will be allowed as credit and not for exempted supplies
b) 100% ITC Allowed irrespective of the usage of Goods/Services
c) Fix 50% ITC allowed in this cases
d) None of the above
101. Proper officer shall pass an order (Provisional assessment request), within a period not
later than _______ from the date of receipt of such request –
a) 90 days c) 30 days
b) 100 days d) 120 days
102. The time duration for retention of accounts and records under GST is until expiry of
________ from the due date of furnishing of annual return for the year pertaining to
such accounts and records–
a) Seventy-two months c) seventy months
b) seventy-one months d) none of the above
103. Tax rate applicable in hands of Restaurant under composition scheme –
a) 2% (CGST + SGST) c) 5% (CSGT + SGST)
b) 18% (CGST + SGST) d) 2.5% (CGST + SGST)
104. To be eligible for registration under Composition scheme it is required that the
aggregate turnover of a registered tax payer should not exceed _______ in the
preceding financial year & the limit is ______ for North Eastern & Special Category
States)
a) ` 75,00,000/-, ` 50,00,000/- c) ` 50,00,000/-, ` 25,00,000/-
b) ` 100,00,000/-, ` 50,00,000/- d) ` 75,00,000/-, ` 20,00,000/-
105. ________ is excluded from the definition of goods as well as services
a) securities and money c) Only Securities
b) Only Money d) None of the above
106. What is the correct procedure of file return under GST?
i. Submission of return
ii. Rectification of discrepancies in ITC
iii. Matching of claim in reduction in output tax liability
iv. Final acceptance of ITC
v. Matching of ITC
a) i, ii, iii, iv & v c) i, v, iv, ii & iii
b) v, ii, iii, iv & vi d) none of the above
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107. What shall be time of supply in case of reverse charge?


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a) the date of the receipt of goods


IGP-CS GST MCQs CA Vivek Gaba

b) the date of payment as entered in the books of account or payment is debited in his
bank account, whichever is earlier
c) the date immediately following thirty days from the date of issue of invoice or any
other document
d) earlier of the above
108. Which of the following states covered North Eastern and Special Category States –
i. Assam, Arunachal Pradesh,
ii. Manipur, Meghalaya,
iii. Mizoram, Nagaland,
iv. Tripura, Sikkim,
v. Delhi, Bihar
vi. Jammu & Kashmir
vii. Himachal Pradesh
a) i, ii, iii, iv & vi c) i, ii, iii, iv & vii
b) Only vi d) Only i, ii & iii
109. Which of the following Bills passed by parliament?
i. Central Goods and Services Tax (CGST)Bill
ii. Integrated Goods and Services Tax(IGST) Bill
iii. Union Territory Goods and Services Tax (UTGST)Bill
iv. Goods and Services Tax (Compensation to States) Bill
v. State Goods and Services Tax (CGST)Bill
a) i, ii, iii & iv c) Only i
b) Only i, ii & iii d) None of the above
110. The time duration for retention of accounts and records under GST is until expiry of
________ from the due date of furnishing of annual return for the year pertaining to
such accounts and records–
a) Seventy-two months c) seventy months
b) seventy-one months d) none of the above
111. Taxable Person whose registration has been cancelled or surrendered file final return
on ________
a) within three months of the date of cancellation of date of order of cancellation
whichever is later
b) within Six months of the date of cancellation of date of order of cancellation
whichever is later
c) within three months of the date of cancellation of date of order of cancellation
whichever is Earlier
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d) None of the above


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IGP-CS GST MCQs CA Vivek Gaba

112. Section 56 of the CGST Act, 2017 states that if any tax ordered to be refunded under
section 54 is not refunded within sixty days from the date of receipt of application
interest at such rate __________
a) not exceeding six per cent c) not exceeding nine per cent
b) not exceeding eighteen per cent d) none of the above
113. A report of Special audit signed and certified by the appointed Chartered Accountant
or Cost Accountant is required to be submitted within _____ days although this period
can be further extended to _____ days –
a) 90, 90 c) 90, 30
b) 30, 90 d) 60, 60
114. ________ with respect to goods lost, stolen, destroyed or written off as well as on
goods given as gifts or free samples ________?
a) Input tax credit is not allowed, will also be not allowed
b) Input Tax credit will be allowed, will not be allowed
c) 100% Allowed in both cases
d) None of the above
115. if a recipient fails to pay the amount of supply along with tax payable thereon
_________ from the date of issue of invoice, the recipient will be liable to pay along
with the output tax liability an amount equal to the input tax credit availed by the
recipient along with interest thereon –
a) within 3 months c) within 6 months
b) within 90 days d) none of the above
116. Which of the following activity deemed as Supply under Schedule I even if no
consideration exists –
a) sale of business assets (goods) on which ITC has been availed
b) supply of goods and/or services between related person, except gift upto Rs. 50,000
to employees.
c) agent to principal of vice-versa, if agent supplies / receives goods on behalf of
principal
d) All of the above
117. What is cut off turnover limit for compulsory registration under GST?
a) ` 9 lacs c) exceeds ` 20 lacs
b) ` 50 lacs d) No limit for registration
118. Which of the followings goods are kept out from GST whether Temporarily of
permanent?
a) alcoholic liquor for human consumption
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b) petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation
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turbine fuel
IGP-CS GST MCQs CA Vivek Gaba

c) Electricity
d) All of the above
119. Import of services for a consideration __________ is deemed as Supply?
a) whether or not in the course or furtherance of business
b) Transaction in the course or furtherance of business
c) Not a Supply
d) none of the above
120. Which of the following taxes leviable on Imports?
a) CGST c) SGST
b) IGST d) all of the above
121. Which of the following subjects will be omitted from the Seventh Schedule?
i. Entry 54 from State List
ii. Entry 55 from State List
iii. Entry 92 and 92C from Union List
iv. Entry 97 of Union List
a) i) & ii) c) ii) & iii)
b) iii) & iv) d) all of the above
122. ________ is payable on all intra-state supply of goods and/or services and _______ is
payable on all inter- State supply of goods and/or services.
a) CGST + SGST/UTGST, IGST c) IGST, CGST
b) IGST, SGST d) None of the above
123. Gift upto value of ` 50,000 in a year to an employee __________ & Gifts in value in
excess of ` 50,000 _______
a) shall not be treated as “Supply”, shall be taxable as ‘Supply’
b) shall be taxable as ‘Supply’, shall not be treated as “Supply”
c) Both activity not covered under supply
d) None of the above
124. Which of the following persons are not eligible of composition scheme?
a) The scheme is not available for services sector, except restaurants.
b) Supplier of goods which are not taxable under the CGST Act/SGST Act/UTGST Act is
not eligible to register under this scheme
c) Tax payers making inter- state supplies is not eligible for composition scheme
d) All of the above
125. Every taxable person shall discharge his tax and other dues under this Act or the
rules made thereunder in the following order, namely:–
i. self-assessed tax, and other dues related to the return of the current tax period
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ii. self-assessed tax, and other dues related to returns of previous tax periods
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IGP-CS GST MCQs CA Vivek Gaba

iii. any other amount payable under this Act or the rules made thereunder including the
demand determined under section 73 or section 74
a) i, ii & iii c) ii, i & iii
b) iii, ii & I d) iii, i & ii
126. What shall be Time of Supply in case of reverse charge?
a) the date of the receipt of goods
b) the date of payment as entered in the books of account or payment is debited in his
bank account, whichever is earlier
c) the date immediately following thirty days from the date of issue of invoice or any
other document
d) earlier of the above
127. Which of the followings Activities which are neither supply of goods nor supply of
services:
a) Services by employee to employer
b) Services by any court or tribunal
c) Functions performed by the Members of Parliament etc
d) All of the above
128. Which of the following person is not liable for registration?
a) Person supplying exempted goods or services or goods or services which are not
liable for tax under GST
b) An agriculturist, to the extent of supply of produce out of cultivation of land
c) Both a) & b)
d) None of the above
129. Vice Chairperson of GST Council will be from Member from ______?
a) State Government
b) Central government
c) Any member nominated by central government
d) Any of the above
130. The details of outward supplies of goods or services shall be submitted by
a) 10th of the succeeding month
b) 18th of the succeeding month
c) 15th of the succeeding month
d) 20th of the succeeding month

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CA Vivek Gaba
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IGP-CS GST MCQs CA Vivek Gaba

1 b) 23 c) 45 a) 67 b) 89 c) 111 a)
2 d) 24 a) 46 a) 68 d) 90 d) 112 a)
3 c) 25 d) 47 d) 69 c) 91 d) 113 a)
4 c) 26 a) 48 a) 70 a) 92 a) 114 a)
5 c) 27 b) 49 71 b) 93 b) 115 a)
6 a) 28 b) 50 c) 72 a) 94 d) 116 d)
7 c) 29 a) 51 d) 73 b) 95 a) 117 c)
8 a) 30 b) 52 a) 74 b) 96 a) 118 d)
9 c) 31 d) 53 c) 75 b) 97 a) 119 a)
10 d) 32 d) 54 c) 76 a) 98 d) 120 b)
11 b) 33 d) 55 d) 77 c) 99 d) 121 c)
12 c) 34 a) 56 a) 78 c) 100 a) 122 a)
13 c) 35 d) 57 d) 79 e) 101 a) 123 a)
14 b) 36 c) 58 c) 80 d) 102 a) 124 d)
15 b) 37 c) 59 a) 81 d) 103 c) 125 c)
16 b) 38 c) 60 d) 82 c) 104 a) 126 d)
17 c) 39 c) 61 a) 83 a) 105 a) 127 d)
18 a) 40 b) 62 a) 84 d) 106 c) 128 c)
19 c) 41 c) 63 a) 85 d) 107 d) 129 a)
20 d) 42 a) 64 c) 86 d) 108 c) 130 a)
21 c) 43 a) 65 d) 87 c) 109 a)
22 c) 44 a) 66 c) 88 d) 110 a)

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