ChapterName Questions

The introduction of goods and services tax on 1st July, 2017

1 was very significant step in the field of _____ in India.
The subsumation should result in _____ in intra and inter–state
2 levels.
In subsumation of taxes there should be _____ for Union and
3 States individually.
_____ of the total number of member of the GST council shall
4 constitute the quorum at its meetings.
The GST council has made 5 laws, namely, CGST law, UTGST
5 law, SGST law, IGST law and _____ law.
All administrative control over taxpayers having turnover _____
shall be divided equally in the ratio of 50% each for the Central
6 and State Tax administration.
7 GST is _____ based consumption taxation.
Import of goods would be treated as _____.
8
GST is applicable to all goods and services except _____.
9
GST on _____ would be applicable from the date as
10 recommended by GST council.
_____ will be levied by centre in addition to GST on tobacco
11 and tobacco products.
_____ would provide three front end services to the taxpayers
12 namely, registration, payment and returns.
The inroduction of goods and services tax on 1st July, 2017 was
13 very significant step in the field of _____ in India.
14 Import of goods would be treated as _____ state supplies.
Taxpayers with an annual turnover of _____ would be exempt
15 from GST.
CGST and SGST / UTGST will be charged on _____
16 transactions.
The export of goods or services is considered as a _____.
17
The State Finance Minister’s shall choose one amonst
18 themselves as _____ of the coucnil.
19 Central sales Tax is a _____ to be subsumed under GST.
The subsumation of taxes should result in free flow of _____ in
20 intra and inter-state levels.

The Vice-chairman of the GST council is _____.

21
22 GST would be applicable on _____ of goods or services.
 23 GST is based on the principle of _____ based consumption.
To ensure single interface all administrative control over _____
of taxpayer having turnover below ` 1.5 crore would vest with
Central Tax administration and over _____ with the state tax
24 administration.
25 State Taxes that would be subsumed into GST include _____.

UnitName Questions
Taxable event under IGST is the _____ of goods and / or
1 services in the course of inter-state trade or commerce.
The _____ on goods imported into India shall be levied in
accordance with the provisions of section 3 of the customs
2 Tariff Act, 1975.

The integrated tax on supply of _____ shall be levied from date

notified by the Government.
3
The integrated tax on supply of taxable goods or services or
both by unregistered person to a registered person, is to be paid
4 by the recipient on _____.

The integrated tax on goods imported into India shall be levied

on the value determined under the _____.
5
The integrated tax on import of goods shall be levied at the
point when duties of _____ are levied on the goods U/s 12 of
6 the Customs Act, 1962.
IGST shall be levied on _____ with effect from the date notified
7 by the Government.
Tax on supplies of taxable goods / services by an-unregistered
person to a registered person, is to be paid by the registered
8 person on _____.
The Government, if it is necessary to do so in public interest,
9 may grant _____ exemption.
Person _____ goods or services or both shall not collect the tax
10 in excess of the effective rate.
Sr No. SectionName

1 Input Tax Credit and Computation of GST

2 Input Tax Credit and Computation of GST

3 Input Tax Credit and Computation of GST

4 Input Tax Credit and Computation of GST

5 Input Tax Credit and Computation of GST

6 Input Tax Credit and Computation of GST

7 Input Tax Credit and Computation of GST

8 Input Tax Credit and Computation of GST

9 Input Tax Credit and Computation of GST

10 Input Tax Credit and Computation of GST

11 Input Tax Credit and Computation of GST

12 Input Tax Credit and Computation of GST

13 Input Tax Credit and Computation of GST

14 Input Tax Credit and Computation of GST

15 Input Tax Credit and Computation of GST

16 Input Tax Credit and Computation of GST

 17 Input Tax Credit and Computation of GST

18 Input Tax Credit and Computation of GST

19 Input Tax Credit and Computation of GST

20 Input Tax Credit and Computation of GST

21 Input Tax Credit and Computation of GST

22 Input Tax Credit and Computation of GST

23 Input Tax Credit and Computation of GST

24 Input Tax Credit and Computation of GST

25 Input Tax Credit and Computation of GST

ChapterName Questions
Registration Under _____ means aggregate value of all taxable supplies, exempt supplies, export
GST Low of goods or services or both and inter-state supplies.
A supplier is liable to be registered under GST Act in the state or union
Registration Under territory other than special states, where he makes a taxable supply of goods
GST Low or services or both, if the aggregate turnover exceeds ______.
Registration Under A supplier supplying goods or services or both from more than one state will
GST Low have to take _____ registration in every state.
Registration Under In case of transfer of business _____ has to obtain a fresh registration.
GST Low
 Any person, engaged exclusively in the business of supplying goods or
Registration Under services or both that are not liable to tax or wholly exempt from tax, is _____
GST Low for registration.
Registration Under _____ means an individual or a Hindu Undivided Family who undertakes
GST Low cultivation of land.
Registration Under An agriculturist is not liable to obtain registration under the GST Act to the
GST Low extent of supply of produce out of _____.
Registration Under Persons who required to pay tax under _____ have to compulsorily get
GST Low registered under GST.
Registration Under Persons making _____ taxable supply have to mandatorily get registered
GST Low under GST.
Casual Taxable person is a taxable person who occasionally undertakes
Registration Under transactions involving supply of goods or services in a state or UT where he
GST Low has no fixed place of _____.
Non-resident taxable person is a taxable person who occasionally undertakes
Registration Under transactions involving supply of goods or services but has no fixed place of
GST Low _____.
Registration Under A non-resident person having PAN Number may take registration as a
GST Low _____.
Registration Under _____ has to submit application for registration in form GST REG-09
GST Low
Registration Under Casual Taxable person has to submit application for registration in form
GST Low _____.
Registration Under _____ has to file a separate simplified return in form GSTR 5.
GST Low

Registration Under Non-resident taxable person can claim input tax credit in respect of _____.
GST Low
Every person who is liable to be registered under GST Law shall apply for
Registration Under registration within _____ from the date on which he becomes liable to
GST Low registration.
Registration Under Casual / Non-Resident taxable person shall apply for registration _____ the
GST Low commencement of business.
Person making taxable supply from _____ shall obtain registration in the
Registration Under coastal state or union Territory where the nearest point of the appropriate
GST Low baseline is located.
Registration Under A person having multiple _____ in a state or union territory may be granted a
GST Low separate registration for each of them.
A person who has obtained or is required to obtain more than one registration
Registration Under in one or more state / union Territory will be treated as _____ with respect to
GST Low each such registration.

Every person shall have a _____ inorder to be eligible for grant of

Registration Under registration.
GST Low
Registration Under The first two characters of the Goods and service Tax Identification Number
GST Low represents _____ code
Registration Under _____ characters in the Goods and Service Tax Identification Number
GST Low represents the Entity code.
Registration Under The Goods and Service Tax Identification Number includes one _____
GST Low character.
The registration shall be effective from the date on which the person
Registration Under becomes liable to registration where the application for registration has been
GST Low submitted within a period of _____ from such date.
 Where the application for registration has been submitted by the applicant
after the expiry of 30 days from the date of his becoming liable to
Registration Under registration, the effective date of registration shall the date of the _____.
GST Low
Registration Under Every registered person shall display his certificate of registration at _____
GST Low place of business and _____ place of business.
The certificate of registration issued to a casual taxable person or a non-
resident taxable person shall be valid for the period specified in the
Registration Under application for registration or _____ from the effective date of registration,
GST Low whichever is earlier.
Registration Under A the amount deposited as advance deposit of tax by casual / non-resident
GST Low taxable person is credited to _____.
Registration Under A non-resident taxable person shall submit the application for registration
GST Low atleast _____ prior to commencement of business.
Registration Under Change in particulars furnished in the application for registration is to be
GST Low submitted in form _____.
Registration Under where a change in the constitution of any business results in change of PAN
GST Low of registered person, the person shall apply for _____.
The proper officer may cancel the registration of a person on his own motion
Registration Under if a registered person has not furnished returns for a continuous period of
GST Low _____.
Registration Under The _____ of registration shall not affect the liability of the person to pay
GST Low tax.
A person who has voluntarily taken registration under GST Law, cannot
Registration Under apply for cancellation of registration for a period of _____ from the effective
GST Low date of registration.
Registration Under Application for _____ cannot be filed if registration has been cancelled for
GST Low failure of furnishing returns, unless such returns have been furnished.
Registration Under The registration granted to person is liable to be cancelled if the said person
GST Low does not conduct any business from the _____ place of business.
The proper offices can cancel the registration of person who has taken _____
Registration Under if such person has not commenced the business within 6 months from the
GST Low date of registration.

A person is liable to be registered under GST LAW where his aggregate

Registration Under turnover exceeds _____.
GST Low
Registration Under Aggregate Turnover includes _____.
GST Low
Registration Under Aggregate Turnover includes _____.
GST Low
Registration Under Aggregate Turnover excludes _____.
GST Low

A supplier supplying goods or services in more than one state has to take
Registration Under _____.
GST Low
Registration Under In case of transfer of business, _____ has to obtain a fresh registration.
GST Low

Any person engaged exclusively in the business of supplying goods or

Registration Under services or both that are _____ is not liable for registration under GST LAW.
GST Low

An agriculturist is not liable to obtain registration under GST to the extent of

Registration Under _____.
GST Low
Registration Under Agriculturist means _____ who undertakes cultivation of land by own labour
GST Low or by the labour of family.
Registration Under Agriculturist means an individual or Hindu undivided Family who
GST Low undertakes cultivation of land by _____.
Registration Under _____ is required to compulsorily get registered under the GST Act, if
GST Low taxable supplies are made.
_____ is a taxable person who occasionally undertakes transactions
Registration Under involving supply of goods or services in a state or union Territory where he
GST Low has no fixed place of business.
_____ is a taxable person who occasionally undertakes transactions
Registration Under involving supply of goods or services but has no fixed place of business
GST Low residence in India.
Registration Under A non-resident person having _____ may take registration as a casual taxable
GST Low person.
Registration Under _____ is the application form for registration of casual Taxable person
GST Low
Registration Under _____ is the application form for registration of a Non-Resident Taxable
GST Low person.
Registration Under _____ has to undertake transactions in the course or furtherance of business.
GST Low
Registration Under _____ has to file returns in form GSTR1, GST2 and GSTR3.
GST Low
Registration Under Non-Resident Taxable person can file return in form _____.
GST Low
Registration Under _____ can claim input credit of all inward supplies.
GST Low
Registration Under _____ can claim Input credit only in respect of import of goods and / or
GST Low services.

Every person liable for registration U/s 22 or 24 shall apply for registration
Registration Under within _____ from the date on which he becomes liable for registration.
GST Low

A casual taxable person or non-resident taxable person shall apply for

Registration Under registration _____.
GST Low
Registration Under A person seeking registration under GST shall be granted _____ registration
GST Low in one state / union Territory.
Registration Under A person having multiple business verticals in a state or Territory may be
GST Low granted _____ registration for each business vertical.
Registration Under A person who has obtained or required to obtained more than one
GST Low registration, will be treated _____.
Registration Under Every person shall have _____ in order to be eligible for grant of registration.
GST Low

The Approval or rejection of application for registration by the officer is to

Registration Under be within _____ working days from the date of submission of application.
GST Low

If the proper officer fails to take any action within ____, the application for
Registration Under grant of registration shall be deemed to have been approved.
GST Low
Where the application for grant of registration has been approved, certificate
Registration Under of registration in form _____ is made available to the applicant on common
GST Low portal.
 The Goods and services Tax Identification Number is of _____ digits
Registration Under consisting state code, PAN or TAN Number, Entity code and checksum
GST Low character.
Registration Under The first 2 digits of GSTIN represent _____.
GST Low
Registration Under GST in includes 10 characters which represent _____.
GST Low
Registration Under GSTIN has one character which is the _____.
GST Low
Registration Under If application for registration is _____, the registration shall be effective from
GST Low the date on which the person becomes liable for registration.
Registration Under If application for registration is _____, the registration shall be effective from
GST Low the date of grant of registration.

Every person to whom a _____ has been granted shall submit an application
Registration Under for registration within _____ days.
GST Low
Registration Under Every registered person shall display his _____ at his principal place of
GST Low business and at every additional place of business.
Registration Under A person required to _____ tax at source shall submit application for grant of
GST Low registration in form GST REG-07.

The Certificate of registration issued to a casual taxable person or non-

Registration Under resident taxable person shall be valid for _____.
GST Low

The amount deposited as advance deposit of tax by casual Taxable person or

Registration Under Non-resident taxable person at the time of registration is credited to _____.
GST Low

Where a change in the constitution of any business results in the change of

permanent Account Number of a registered person, the said person shall
Registration Under apply for _____.
GST Low

If the proper officer fails to take any action within _____, the certificate of
registration shall stand amended to the extent applied for.
Registration Under
GST Low

The ______ shall not affect the liability of the person to pay tax and other
Registration Under dues.
GST Low
Every registered person whose registration is cancelled shall pay an amount
Registration Under _____ on inputs held in stock, inputs contained in semi-finished / finished
GST Low goods held in stock or capital goods or plant and machinery.
Application for cancellation of Registration cannot be made by a person who
Registration Under has voluntarily registered for a period of _____ from the effective date of
GST Low registration

TY BAF SEM 5 SET - 1

SR. NO FILL IN THE BLANKS WITH CORRECT OPTION
1 Central Taxes to be subsumed under GST exclude_______.
 Chairperson of the GST council is _____.
2

3 Indirect tax is a ______.

4 GST is charged on _____of goods and services.

5 GST is based on _____ consumption taxation.

6 State taxes that would be subsumed into GST include ______ .

7 _____ is levied on inter-state supplies of goods and services or both.

8 Person _____ goods or services or both shall not collect the tax in excess of the effective rate.

9 Notified State under GST, includes __________.

10 Supplier means person supplying _____.

11 Service rendered by agent on behalf of principal are treated as rendered by ______.

Places of business excludes ______.

12

13 Inter-state supplies means location of the supplier and place of supply are in _____.

_________ means place other than registered place of business.

14

15 M/s. ABC of Gujarat supplies goods to M/s. XYZ of Delhi, this will classify as _______.

16 _____ means bringing goods into India from a place outside India.

17 The liability to pay tax on goods shall arise at the _____.

18 When an invoice is not issued within prescribed period, time of supply shall be _____.

19 ______ of supply is the amount upon which tax is levied and collected.

20 Transaction value of supply excludes ______.

21 Aggregate Turnover excludes_____.

22 ______includes non-taxable supply.

23 Capital goods sent for job work not received back within ______shall be deemed to be supplied by principal to job worker.

Output tax excludes _______.

24

25 Input sent for job work not received back by principal within _____ shall deemed to be supplied by principal to job workers
 A B C D
Indirect tax reforms direct tax reforms all of the above none of the above

free flow of tax credCentral Sales Tax none of the above

Entry Tax
GST compensation revenue fairness Central Sales Tax none of the above

One–half full-half none none of the above

revenue fairness GST compensation GST compensation none of the above

above ` 1.50 crores, above ` 2.50 crores, above ` 3.50 crores, above ` 4.50 crores,

destination origin source production

Goods and services
inter–state supplies
consumption tax networks none of the above
tobacco and alcohol for human
Alcohol products
petroleum products tobacco products consumption
alcohol for human tobacco and petroleum products Alcohol products
consumption tobacco products
Central excise duty Service Tax
Central Sales Tax none of the above
Goods and services alcohol for human
production petroleum products
tax networks consumption

Indirect tax reforms,

direct tax reforms Service Tax none of the above
inter, exit none none of the above
` 10 lakhs ` 20 lakhs ` 40 lakhs ` 30 lakhs

state tax Indirect tax reforms, intra-state

none of the above
Goods and services tax alcohol for human
Zero-rated supply
networks consumption none of the above
GST compensation vice chairperson
GST council none of the above
Service Tax state tax Central Sales Tax none of the above
tax credit goods and services revenue both (a) and (b)

One elected person Minister in charge

Union Minister of state in Union Finance
amongst the State of Finance or
charge of Revenue. Minister
Finance Minister Taxation.
supply manufacture consumption production
origin source destination production

90%, 10% 40%, 60% 60%, 40% 10%, 90%

Central Excise Duty Central sales tax Service Tax both (a) and (b)

A B C D
supply, either (b) or (c)
production provision

integrated tax Service Tax

state tax none of the above

alcohol for human

Alcohol products tobacco and petroleum products,
consumption
tobacco products

reimbursement
reverse charge basis partial charge basis
basis
proportionate basis
Integrated Goods Central Goods and
Value Added Tax Act, 2002 and Services Tax Services Tax Act, None of the above
Act, 2017 2017

Excise Customs GST Service Tax

alcoholic liquor for human

petroleum products natural gas motor spirit
consumption

reimbursement
proportionate basis reverse charge basis partial charge basis
basis

General Special Adhoc Any of the above

supplying exempted exporting importing any of the above

 Questions A B C
Aggregate Turnover _____ exempt
include excludes,
supplies. all of the above

_____ means aggregate value of all

taxable supplies, exempt supplies,
exports and inter-state supplies value of supply
supply turnover aggregate turnover
excluding value of inward supplies turnover
on which tax is payable under
reverse charge mechanism.

Aggregate Turnover _____ cess. include excludes, none

_____ means supply of any goods
or services or both which attracts Export supply
nil rate of tax. Aggregate Turnover Inward supply
Exempt supply inludes _____
taxable non-taxable exempt
supply.
_____ does not include tax paid
output tax Input Tax central tax
under composition levy.
_____ exludes tax payable on
service tax Input Tax Ouput Tax
reverse charge basis.
Input Tax credit cannot be availed
if the payment for supply is not
3 years
made within _____ from the date of
issue of the invocie. 1 year 6 months
_____ sent for job work shall be
deemed to be supplied by principal
outputs Inputs
to job worker if not received back
within 1 year. Aggregate Turnover
Capital Goods sent for job work
shall be deemed to be supplied by
3 years
principal to job worker if not
received back within _____. 1 year 6 months
The _____ shall distribute the
Output service
credit of integrated tax and central Input service distributor exempt supply
distributior
tax.

The Input service Distributor shall

distribute the credit of _____ as state tax central tax
central tax or integrated tax.
integrated tax

The Input service Distributor shall

integrated tax, central
distribute the credit of Integrated state tax, integrated tax
tax
Tax as _____ or _____.
integrated tax,state tax
Aggregate Turnover means
aggregate value of _____.
(i) exempt supplies (ii) (i), (ii), (iv) (i), (ii), (iii) (i), (ii)
taxable supplies (iii) cess (iv) inter-
state supplies
Aggregate Turnover excludes value of inward
exempt supplies cess
_____. supplies
Exempt supply of any goods or
services or both which attracts Nil zero subsidized
_____ rate of tax.
_____ includes non-taxable supply. Aggregate Turnover Exempt supply Inward supply

IGST on import of Tax paid under

Input tax does not include _____. SGST and UTGST
goods composition levy

Output Tax excludes _____. cess input tax credit composition levy

If the payment to the supplier of

goods or services is not made
within _____ from the date of issue
6 months 180 days 45 days
of invocie, the input tax credit on
such goods or services cannot be
availed

A registered person shall not be

entitled to take input tax credit in
20th October of the 31st December of the (a) or (b), whichever is
respect of any invoice or debit note
next financial year. next financial year earlier
for supply of goods or services or
both after _____.

Input tax credit on Motor vehicles

transportation of imparting training on
can be climed only if they are used transportation of goods
passengers driving
for supplying services of _____.

Inputs sent for job work not

received back by the
principalwithin _____ of being sent 1 year 3 years 6 months
out shall be deemed to be supplied
by the principal to the job workers.

Capital goods sent for job work not

received back by the principal
within _____ of being sent out shall 3 years 1 years 6 months
be deemed to be supplied by the
principal to the job worker.
The Input service distributor shall
distribute the credit of _____ as central tax state tax
central tax or integrated tax. integrated tax

A B C D
Supply Trurnover Aggregate Turnover, None of the above
Supply of produce

` 10,00,000 ` 20,00,000 ` 40,00,000 ` 60,00,000

Separate None of the above

Single Multiple
transferee, None of the above
Transferor Either (a) or (b)
 Wholly exempt from
not liable None of the above
tax
Not liable to tax
Agriculturist None of the above
registered person taxable person
Agriculturist Cultivation of land, None of the above
registered person
reverse charge, packaging charge travelling charge
product charge
Inter-state Export of goods and None of the above
Taxable supplies services

business production None of the above

business supplier

non-resident taxable Import of goods and /

business residence in India, None of the above
person or services

non-resident taxable
Casual non-taxable person Casual taxable person None of the above
person
Casual non-taxable
non-resident taxable person Casual taxable person
person None of the above
GST REG-10 GST REG-5 GSTREG-01
GST REG-4
Casual non-taxable
Non-resident taxable person Casual taxable person
person None of the above

Import of goods and /

business supplier Aggregate Turnover,
or services
None of the above

60 days 65 days 40 days 30 days

atleast 60 days prior to atleast 15 days prior to atleast 3 days prior to atleast 5 days prior to

Import of goods and /

Territorial waters of India Casual taxable person
or services
None of the above
Multiple based on place of business business verticals
Single None of the above

Non-resident taxable person Casual taxable person distinct person

None of the above

Permanent Account
PAN Number
Number
Aadhar card None of the above
State Checksum character
Country Entity
one three five Two

Checksum,
Country State Entity

3 days 5 days 60 days 30 days

Grant of registration Fresh registration Voluntary registration None of the above

Principal, additional Grant of registration varification None of the above

80 days 60 days 100 days 90 days

Electronic Credit Ledger electronic cash ledger Electronic Liability Electronic cess Ledger
Ledger
50 days 5 days
15 days 60 days
GST REG-06 GST REG-14
GST REG-05 GST REG-03
Fresh registration Grant of registration Voluntary registration None of the above

1 year 3 month 6 months

1 month
Cancellation disctribution varification None of the above

one months six months three month one year

disctribution Cancellation revocation varification

revocation Cancellation declared None of the above

Grant of registration Fresh registration Voluntary registration None of the above

Either (a) or (b) as the

` 40 lakhs ` 10 lakhs ` 15 lakhs
case may be

Exempt supplies Inward supplies Either (a) or (b) Both (a) & (b)

Export of goods and

Taxable supplies Inter-state supplies All the above
services

Central Tax State Tax Cess All the above

Registration in state Registration in the state

Centralized registration for all Separate registration in
where his registered / with maximum
states every state
head office is situated turnover

Transferor Transferee Either (a) or (b) None of the above

Wholly exempt from

Not liable to tax Both (a) and (b) None of the above
tax

Supply of produce out Supply of produce of

Supply of produce out of Supply of produce of
of cultivation of Land specified crops upto `10
cultivation of Land specified crops
upto `10 lakhs lakhs.
Individual Hindu undivided family Any person Either (a) or (b)

Servants on wages or
Own labour The labour of family Any of the above
hired labour

E-commerce operator Casual Taxable person Non-Residents All the above

Non-Resident Taxable Input service

Casual Taxable Person Either (a) or (b)
person Distributor

Non-Resident Taxable Input service

Casual Taxable person Either (a) or (b)
person Distributor

TAN Number Aadhar Number PAN Number both (b) and (c)

GST REG-4 GST REG-5 GST REG-01 GST REG-10

GST REG-4 GST REG-5 GST REG-01 GST REG-09

Non-Resident Taxable
Causal Taxable person Both (a) and (b) Any registered person
person
Non-Resident Taxable
Input service Distributor Casual Taxable person Both (b) and (c)
person

GSTR-1A GSTR-4 GSTR-5 GSTR-10

Non-Resident taxable
Casual Taxable Person None of the above both (a) and (b)
person
Non-Resident taxable
Exporter of goods and / or services Casual Taxable person both (b) and (c)
person

1 month 60 days 30 days 90 days

Within 60 days from Atleast 15 days prior to Atleast 5 days prior to

Within 5 days from commencement
commencement of commencement of commencement of
of business
business business business

Multiple based on place

Single Maximum 2 None of the above
of business

Single Separate Multiple None of the above

Defaulter Casual taxable person Distinct person Invalid

VAT/Service Tax
Aadhar card TAN Number PAN Number
Number

23 7 10

7 working days from

3 working days from date of date of receipt
Either (a) or (b) 15 days
submission of application classification /
information etc.

GST REG-03 GST REG-30 GST REG-05 GST REG-06

 20 15 10 27

Entity code Country code State code Checksum character

PAN Number Tax Deduction Number Tax Collection Number Any one of the above

Entity code Checksum character State code Country code

Not made within 30 Not made within 30

Made within 30 days Made within 60 days
days days
Not made within 30 Not made within 60
Made within 30 days Made within 60 days
days days

Temporary registration;
Temporary registration; 60 days GST Number, 90 days GST Number, 60 days
90 days

Certificate of Registration GST Number Either (a) or (b) Both (a) and (b)

Pay Deduct Collect Both (b) and (c)

90 days from the

the period specified in the either (a) or (b), either (a) or (b),
effective date of
application for registration whichever is earlier whichever is later
registration

Electronic Credit Electronic Liability

Electronic Cash Ledger Electronic cess Ledger
Ledger Ledger

Amendment for
Amendment for registration in form Fresh Registration in Fresh Registration in
registration in form
GST REG-01 form GST REG-01 form GST REG-14
GST REG-14

7 working days from

the date of the receipt 3 working days from
15 working days from the date of
of the reply to the the date of submission either (a) or (b)
submission of application
notice to show cause of application
under rule 19(3)

Cancellation of Change in constitution

Amendment to registration either (a) or (b)
registration of business

Either (a) or (b), Either (a) or (b),

Equivalent to the credit of input tax Output tax payable
whichever is lower whichever is higher

6 month 3 month 1 month 1 year

CORRECT WRONG 1 WRONG 2

Income Tax Central Excise Duty Service Tax
 One elected person
Union finance minister amongst the state of
Union Minister of state Minister

Regressive tax Progressive tax Tax on tax

Supply Manufacturing Consumption

Destination based Origin based Supply based

Central sales tax Central Excise Duty Service tax

IGST CGST SGST

ss of the effective rate. Supplying exempted Exporting Importing

Kashmir Maharashtra Gujarat

goods & services Goods only Services only

Principal Agent Either agent or principal

residential house of
businessman Godown Warehouse

Two different states Two different districts Two different talukas

Fixed establishment
Business establishment Branch

Inter-state supply Export supply Intra state supply

Import of goods Inter-state supply Intra state supply

Dispatch of goods Removal of goods Time of supply

date of service or
payment, whichever is Date of payment
shall be _____. earlier Date of service

Value Time Place

GST Incidental charges Tax, Duties, Cesses

 VAT Sales Taxable supplies Exempt supplies

Exempt supply Aggregate Turnover Inward supply

e deemed to be supplied by principal to job worker. 3 years 1 year 6 months

Tax payable on reverse

charge payable Composition levy Tax on supplies

all deemed to be supplied by principal to job workers 1 year 3 years 6 months

 Answer

4.50 crores,
 Answer

Supply

Integrate
d Tax
Petroleu
m
products
Reverse
charge
basis

None of
the above

Customs
Petroleum
products
Reverse
Charge
basis
Any of
the above
Any of
the above
 D Answer Solution
none of the
include
above a

none of the
aggregate turnover
above

c
none of the b excludes,
exempt
exempt supply
supply
d
none of the
non-taxable
above b
none of the
Input Tax
above b
central tax Ouput Tax
c

180 days 180 days

d

none of the Inputs

c

180 days 3 years

c

none of the
Input service distributor
above
b

none of the
central tax
above
c

integrated tax, central

none of the tax
above a

all (i) to (iv) a (i), (ii), (iv)

both (b) and

d both (b) and (c)
(c)

either (a) or
a Nil
(b)
Export
b Exempt supply
supply

Tax payable
Tax paid under
section 9(3) c
composition levy
and 9(4)

tax payable
tax payable on reverse
on reverse d
charge basis
charge basis

30 days b 180 days

(a) or (b)
(a) or (b), whichever is
whichever c
earlier
is later

all the
d all the above
above

180 days a 1 year

180 days a 3 years

both (a) and

a central tax
(c)

Answer Solution
Aggregate Turnover,
b

` 40,00,000
c
Separate
b
transferee,
a
 not liable
b
Agriculturist
b
Cultivation of land,
c
reverse charge,
b
Inter-state
a

business
b
business
residence in
a India,
Casual taxable
b person
non-resident
a taxable person
GSTREG-01
d
Non-resident
a taxable person
Import of goods
and / or
c services

30 days
d
atleast 5 days
d prior to

Territorial
waters of India
a
business
b verticals

distinct person
c
Permanent
Account
c Number

State
c
Two
d
b Checksum,

d 30 days
 Grant of
a
registration

Principal,
a
additional

d 90 days

electronic cash
d
ledger

d 5 days

d GST REG-14

Fresh
a
registration

d 6 months

a Cancellation

d one year

c revocation

c declared

Voluntary
c
registration

Either (a) or (b)

c as the case may
be
Exempt
a
supplies

d All the above

d All the above

Separate
c registration in
every state

b Transferee

c Both (a) and (b)

Supply of
produce out of
a
cultivation of
Land
d Either (a) or (b)

d Either (a) or (b)

d All the above

Casual Taxable
a
Person

Non-Resident
b
Taxable person

c PAN Number

c GST REG-01

d GST REG-09

Causal Taxable
a
person
Casual Taxable
b
person

c GSTR-5

Casual Taxable
a
Person
Non-Resident
b
taxable person

c 30 days

Atleast 5 days
prior to
d
commencement
of business

a Single

b Separate

c Distinct person

d PAN Number

b 3

c Either (a) or (b)

d GST REG-06
 b 15

c State code

Any one of the

d
above
Checksum
b
character
Made within 30
a
days
Not made
b
within 30 days
Temporary
c registration; 90
days

d Both (a) and (b)

d Both (b) and (c)

either (a) or (b),

c whichever is
earlier

Electronic Cash
a
Ledger

Fresh
Registration in
b
form GST
REG-01

d either (a) or (b)

Cancellation of
b
registration

Either (a) or
d (b), whichever
is higher

d 1 year

WRONG 3
Central Sales Tax
 Minister in
charge of
finance

Cess

Demand

Production based

Income Tax

UTGST

Re-exporting

Karnataka

Job-work only

employee

Any place
where goods
are stored

Same Union territory

Godown

Deemed supply

Import of services

Delivery of goods

Date of invoice

Cost

Subsidies linked to price

Zero rated supplies

export supply

180 days

Cess

180 days