GST mcq-4

MCQ
1. What are the factors differentiating Composite Supply & Mixed Supply CGST Act 2017?
A) Nature of bundling i.e. artificial or natural
B) Existence of Principal Supply
C) Both of the above
D) None of the above
Answer : C
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2. What is the time of supply of vouchers when the supply with respect to the voucher is not
identifiable?
A) Date of issue of voucher
B) Date of redemption of voucher
C) Earlier of (a) & (b)
D) (a) & (b) whichever is later
Answer : B
3. The value of supply should include

A) Any non-GST taxes, duties, cesses, fees charged by supplier separately
B) Interest, late fee or penalty for delayed payment of any consideration for any supply
C) Subsidies directly linked to the price except subsidies provided by the Central and State
Government
D) All of the above
Answer : D
4. The term â€œused in the course or furtherance of businessâ€• means?

A) It should be directly co related to output supply
B) It is planned to use in the course of business
C) It is used in the course of business
D) It is used in the course of business for making outward supply
Answer : C
5. Under section 16(2) of CGST Act how many conditions are to be fulfilled for the
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MCQ
entitlement of credit?
A) All the conditions
B) Any two conditions
C) Conditions not specified
Answer : A
6. Whether credit on inputs should be availed based on receipt of documents or receipt of

goods
A) Receipt of goods
B) Receipt of Documents
C) Both
D) Either receipt of documents or Receipt of goods
Answer : C
7. In case supplier has deposited the taxes but the receiver has not received the documents, is
receiver entitled to avail credit?
A) Yes it will be auto populated in recipient monthly returns
B) No as one of the conditions of 16(2) is not fulfilled
C) Yes if the receiver can prove later that documents are received subsequently
Answer : B
8. The time limit to pay the value of supply with taxes to avail the input tax credit?
A) Three months
B) Six Months
C) One hundred and eighty days
D) Till the date of filing of Annual Return
Answer : C
9. Who will notify the rate of tax to be levied under CGST?

MCQ
A) Central Government suo moto

B) State Government suo moto
C) GST Council suo moto
D) Central Government as per the recommendations of the GST Council
Answer : D
10. What are the supplies on which reverse charge mechanism would apply?
A) Notified categories of goods or services or both
B) Inward supply of goods or services or both from an unregistered dealer
C) Both of the above
Answer : C
11. When does the liability to pay GST arise in case of supply of goods?
A) On raising of invoice
B) At the time of supply of goods
C) On receipt of payment
D) Earliest of a ,b or c
Answer : B
12. What is time of supply of goods under CGST Act, 2017?

A) Date of issue of invoice Time and Value of Supply 23 Indirect Taxes Committee
B) Date of receipt of consideration by the supplier
C) Date of dispatch of goods
D) Earlier of (a) & (b)
Answer : D
13. Can the recipient avail the Input tax credit for the part payment of the amount to the
supplier within one hundred and eighty days?
A) Yes on full tax amount and partly value amount
B) No he canâ€™t until full amount is paid to supplier
C) Yes but proportionately to the extent of value and tax paid Input Tax Credit 53 Indirect

MCQ
Taxes Committee
D) Not applicable
Answer : B
14. Whether credit can be availed without actual receipt of goods where goods are transferred
through transfer of document of title before or during the movement of goods?
A) Yes
B) No
C) Yes, in specific instances
D) Can be availed only after transfer of document of title after movement of goods
Answer : C
15. Whether depreciation on tax component of capital goods and Plant and Machinery and
whether input tax credit is Permissible?
A) Yes
B) No
C) Input tax credit is eligible if depreciation on tax component is not availed
Answer : C
16. Any input tax paid on purchase of goods or services by an assessee for employees is
eligible?
A) No
B) Yes
C) Yes, on the services notified which are obligatory for an employer to provide to its
employees under any law for the time being in force
D) Not applicable
Answer : C
17. An assessee obtains new registration, voluntary registration, change of scheme from
composition to regular scheme and from exempted goods/services to taxable goods/services. It

MCQ
can avail credit on inputs lying in stock. What is the time limit for taking said credit
A) 1 year from the date of invoice
B) 3 year from the date of invoice
C) 5 year from the date of invoice
Answer : A
18. Eligibility of credit on capital goods in case of change of scheme from Composition
scheme to Regular scheme
A) Eligible during application for Regular scheme
B) Not eligible
C) Yes Immediately before the date from which he becomes liable to pay tax under the
Regular scheme
Answer : C
19. Can the unutilized input tax credit be transferred in case of change in constitution of
business?
A) Not possible
B) No, it will be exhausted
C) Yes, It will be transferred only if there is provision for transfer of liabilities
D) It will be transferred only if it is shown in books of Accounts of transferor
Answer : C
20. Which of the following persons can opt for composition scheme?
A) Person making any supply of goods which are not leviable to tax under this Act;
B) Person making any inter-State outward supplies of goods;
C) Person effecting supply of goods through an e-commerce operator liable to collect tax at
source
Answer : D

MCQ
21. What is the rate applicable under CGST to a registered person being a manufacturer opting
to pay taxes under composition scheme?
A) 2.5%
B) 1%
C) 0%
D) No composition for manufacturer
Answer : B
22. If there is no common conclusion between the 2 members of AAAR, what will be the next
option?
A) Decide based on the Majority by designating one more member to the AAAR for the time
being
B) No Advance Ruling at the level of AAAR
C) Reject the Advance ruling Application
D) Any of the Above
Answer : B
23. If any of the parties are aggrieved by the advance ruling of the AAR, what will be the
option available to the dealer or CGST/SGST Officials?
A) File appeal before the AAAR
B) Refer the case for the revision Order of the Commissioner
C) Approach the Tribunal
D) Any of the Above
Answer : A
24. The prescribed time period for the filing of appeal against the Advance Ruling will be:
A) Within 30 days of the receipt of the advance ruling
B) Within 60 days of the receipt of the advance ruling
C) Within 90 days of the receipt of the advance ruling
D) Within 180 days of the receipt of the advance ruling
Answer : A

MCQ
25. The prescribed time period for the disposal of an appeal against the Advance Ruling?
A) Within 30 days of the filing of the appeal
B) Within 60 days of the filing of the appeal
C) Within 90 days of the filing of the appeal
D) Within 180 days of the filing of the appeal
Answer : C
26. The prescribed time period for the rectification of any error apparent on the face record in
advance ruling or order in appeal against advance ruling?
A) Within 1 month from the date of order
B) Within 2 month from the date of order
C) Within 3 month from the date of order
D) Within 6 month from the date of order
Answer : D
27. Who will be the authority for filing further appeal against the Revision Order of the SGST
Commissioner?
A) Tribunal
B) High Court
C) Supreme Court
D) Any of the above in the order of (A), (B) and (C)
Answer : D
28. What will be the proposed structure of a Tribunal in GST?

A) National Appellate Tribunal Headed by National President
B) State Appellate Tribunal as branch of the National Tribunal headed by State President
C) Judicial Members, Technical Members of SGST and CGST
D) All of the Above
Answer : D

MCQ
29. What is the restriction set forth to the National President or State President or Members
after ceasing to hold the office of a Tribunal?
A) No right to appear before the National Tribunal or its branch at each states or UT being an
A/R
B) No Such Restrictions at all
C) Restrictions only in the native state of the Tribunal Members
D) Restrictions only to appear before the National Bench of the Tribunal
Answer : A
30. The discretionary threshold limit of the Tribunal to not to admit any appeal will be:
A) 5/-Lakh or Less
B) 3/-Lakh or Less
C) 1/-Lakh or Less
D) No Such Discretionary Threshold Limit
Answer : C
31. The time limit for filing an appeal before the Tribunal will be:
A) Within 6 Months from the date of the communication of the Order
B) Within 4 Months from the date of the communication of the Order
C) Within 3 Months from the date of the communication of the Order
D) Within 2 Months from the date of the communication of the Order
Answer : C
32. An appeal filed before the High Court should be heard by?
A) A Bench of not less than 2 judges based on majority opinion
B) A Bench of not less than 3 judges based on majority opinion
C) A Bench of not less than 5 judges based on majority opinion
D) A Bench of not less than 7 judges based on majority opinion
Answer : A
33. The permissible time period for the rectification of error apparent on the face of record in

MCQ
the case of Adjudicating Authority and FAA will be:

A) Within 1 Months of the Order
B) Within 2 Months of the Order
C) Within 3 Months of the Order
D) Within 6 Months of the Order
Answer : D
34. What is the sole purpose of giving Advance Rulings in the form of clarifications?
A) To avoid long drawn and expensive litigation
B) To Protect the state /Central Revenue
C) To protect the business interest of the Dealers
D) Any of the Above
Answer : A
35. The normal time period for filing Cross Objections by the respondent in the case of an
appeal by either party will be :
A) 15 days from the date of receipt of the notice subject to delay condo nation
B) 30 days from the date of receipt of the notice subject to delay condo nation
C) 45 days from the date of receipt of the notice subject to delay condo nation
D) 60 days from the date of receipt of the notice subject to delay condo nation
Answer : C
36. The permissible time period for the rectification of an error apparent on the face of record
by the Tribunal will be:
A) 1 Month from the date of order
B) 2 Months from the date of order
C) 3 Months from the date of order
D) No such time limit.
Answer : C
37. Whether the FAA or Tribunal is empowered to enhance the tax liability or to reduce refund

MCQ
in an appeal case?
A) Yes, subject to the issuance of the notice communicating the intention and giving
opportunity for personal hearing
B) Yes-without any further notice
C) Only to refer back such cases to the Adjudicating Authority
D) None of the Above
Answer : A
38. Who will be the final fact finding authority in a tax case?
A) FAA
B) Tribunal
C) HC
D) SC
Answer : B
39. Default Bench of Tribunal will be:

A) 3 members Bench consisting of One Member (Judicial),One Technical Member(CGST)
and One Member Technical(SGST)
B) 5 members Bench consisting of One Member (Judicial),One Technical Member(CGST)
C) 3 members Bench consisting of One Member (Judicial),One Technical Member(CGST)
D) At least 2 member Bench consisting of National/State President and One Technical
Member
Answer : A
40. The CGST second appeal before the Tribunal will be filed by:
A) CGST Commissioner
B) Review Committee comprising of 2 CGST Officers
C) Legal Wing of the CGST Department
D) Concerned Adjudicating Officer
Answer : B

MCQ
41. If there is difference of opinion to the members of the Review Committee, what will be the
deemed inference?
A) A fit case of second appeal
B) An unfit case for second appeal
C) A case requiring legal opinion
D) A case to be referred in to the CGST Commissioner
Answer : A
42. After retirement, the indirect Tax Gazetted Officers having a minimum 2 yearsâ€™ service
as such are permitted to appear before the FAA and Tribunal after a period of?
A) One Year from Retirement
B) Two Years from Retirement
C) Three Years from retirement
D) Four Years from Retirement
Answer : A
43. The appeal against the judgment of the Tribunal which relates to a matter where two or
more states, or a state and centre have different opinions regarding its nature of sales or place
of supply, who will be next competent authority to file next appeals?
A) Single Bench of the High Court situated in the native state of the Appellant
B) Division Bench of the High Court in the native state of the Appellant
C) Supreme Court
D) Any of the Above
Answer : C
44. The permissible time period to file appeals before the High Court in the normal course will
be:
A) Within 30 days from the date of receipt of the Tribunal Order
B) Within 90 days from the date of receipt of the Tribunal Order
C) Within 60 days from the date of receipt of the Tribunal Order

MCQ
D) Within 180 days from the date of receipt of the Tribunal Order
Answer : D
45. Suppose, the IGST Credit of ` 5/-Lakhs has been cross utilised to settle the SGST OPT of `
5/-Lakhs of a Kerala Dealer. The fund transfer will be:
A) 5/-Lakhs from IGST Fund will be transferred by Central government In to Kerala SGST
Fund
B) 5/-Lakhs from IGST Fund will be transferred by Central government In to Kerala SGST
Fund
C) 5/-Lakhs from CGST Fund will be transferred by Central government in to Kerala SGST
Fund
D) No Fund Transfer at all.
Answer : A
46. Suppose, the IGST Credit of ` 5/-Lakhs is cross utilised to settle the IGST OPT of `
5/-Lakhs of a Kerala Dealer. The fund transfer will be:
A) 5/-Lakhs from IGST Fund will be transferred by Central government In to Kerala SGST
Fund
B) 5/-Lakhs from SGST Fund will be transferred by Kerala government in to Central IGST
Fund
C) 5/-Lakhs from CGST Fund will be transferred by Central government in to Kerala SGST
Fund
D) No Fund Transfer at all.
Answer : D
47. Whether the supplies to UN Agencies are taxable under GST?

A) Yes
B) Taxable at Supply Point and Refundable subject to submission of Purchase statement as
and when purchases are made with their UID No.
C) Both (A) and (B)
D) None of the Above
Answer : C

MCQ
48. The interstate purchases made by the Govt.deparmtnet not in the course of business are
treated as :
A) B2B Supplies
B) B2C Supplies
C) B2C Subject to the quoting of the Departmental ID issued by SGST Officials
D) B2G Supplies
Answer : C
49. The filing of Monthly Returns in GST will be:

A) At a stretch
B) Two Phases
C) Three Phases
D) Four Phases
Answer : C
50. The normal permissible Time Period to upload the statement of outward supply (i.e.,
GSTR-1) will be:
A) From 01th to 10th of the Next Month
B) From 11th to 15th of the Next Month
C) From 11th to 15th of the Next Month
D) From 11th to 20th of the Next Month
Answer : A

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MCQ

3. The value of supply should include

4. The term â€œused in the course or furtherance of businessâ€• means?

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6. Whether credit on inputs should be availed based on receipt of documents or receipt of

9. Who will notify the rate of tax to be levied under CGST?

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A) Central Government suo moto

12. What is time of supply of goods under CGST Act, 2017?

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28. What will be the proposed structure of a Tribunal in GST?

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the case of Adjudicating Authority and FAA will be:

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39. Default Bench of Tribunal will be:

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47. Whether the supplies to UN Agencies are taxable under GST?

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49. The filing of Monthly Returns in GST will be:

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