Goods and Services Tax (GST) MCQs [set-1]
1. Which of the following is an intra-state supply?
A. supplier of goods located in Nagpur and place of supply of
B. supplier of goods located in Kolkata and place of supply
C. supplier of goods located in Goa and place of supply of
D. all of the above
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Answer: C
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2. Which form is to be used for registration?
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A. form GSTR-1A c
B. form GSTR -2
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C. form GST REG-01
D. form GAT REG
Answer: C
3. GST council includes
A. union finance minister
B. union minister of state in charge of revenue or finance
C. one nominated member from each state who is in
D. all of the above
Answer: D
4. Composite supply means
A. the supply of two or more supplies of goods or services by a taxable person, which comprises
of a combination of goods
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B. supply of two or more individual supplies of goods or services, or any combination of goods and
services,
C. all of the above
D. none of the above
Answer: A
5. article 246A include
A. concurrent powers
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B. union list
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C. state list
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D. all of the above a
Answer: A
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6. GSTR-10 FORM due date is M
A. Within three months of the date of cancellation or date of
B. 28th of the month following the month for which
C. insufficient information
D. 31st December of next financial
Answer: A
7. When can one request for GST Advance Ruling?
A. Whether the applicant has to be registered under gst
B. Determination of the liability to pay tax on any
C. all of the above
D. none of the above
Answer: C
8. What is an appeal?
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A. Any appeal under any law is an application to a higher court for a reversal of the decision of a
high
B. Any appeal under any law is an application to a higher court for a reversal of the
C. none of the above
D. NOT THE PART OF GST
Answer: B
9. GST Offences related to Fraudulent Intent includes which of the
following?
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A. Knowingly supplying, transporting or storing any goods that are liable to be
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B. Not registering under GST even though required to do so under GST
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C. Falsification of documents/records or providing false information with
D. all of the above c
Answer: D M
10. GST Penalties', which of the following term explain it with suitability?
A. GST Penalties resulting from breach of the GST Act, 2017 are subject to fines depending on
various factors including but not limited to the
B. GST Penalties resulting from breach of the GST Act, 2014 are subject to fines depending on
various factors
C. all of the above
D. none of the above
Answer: A
11. GST Penalties for High Value Frauds
A. Jail term not exceeding 1 year if tax amount involved is between Rs. 100 lakhs to less than Rs.
200
B. Jail term not exceeding 3 years if tax amount involved is between Rs.200 lakhs to less than
C. Jail term not exceeding 5 years if tax amount involved is Rs. 500 lakhs or higher.
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D. all of the above
Answer: D
12. When can the refund be claimed?
A. Finalization of provisional assessment
B. ITC accumulation due to output being tax exempt or nil-
C. Dealer Exports (including deemed export)
D. all of the above
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Answer: D
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13. What is the time limit for claimingathe refund?
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A. The time limit for claiming a refund is 2 years from relevant date.
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B. The time limit for claiming a refund is 1 years from relevant date.
C. all of the above
D. none of the above
Answer: A
14. Offences without GST Penalties include which of the following?
A. No penalty under GST Act for charging a wrong GST rate (lower than the actual rate) but the
registered
B. No penalty is applicable for delayed invoice payments. But any input tax credit
C. No penalty under GST Act for incorrect filing of GST returns but interest at the rate
D. all of the above
Answer: D
15. composition levy means
A. If a Registered Taxable Person issued any invoice before issue of registration certificate then
such registered person may issue a revised notice for the period starting
B. A registered taxable person who opts for composition levy shall at the time of supply of goods
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or services not issue a tax invoice. Instead it had to issue a bill
C. all of the above
D. none of the above
Answer: B
16. When a Credit note should be issued?
A. When a registered dealer issued a tax invoice for supply of goods or services and in such
invoice the amount of tax charged and taxable value is more than the taxable value and tax
payable,
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B. Never
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C. at the end of the month
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D. none of the above a
Answer: A q M
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17. which statement is correct in terms of accounts and records
A. Every registered person shall
B. Every registered person, other than a
C. all of the above
D. none of the above
Answer: D
18. Who can claim ITC?
A. The dealer should be in possession of tax invoice
B. The said goods/services have been received
C. No ITC will be allowed if depreciation has
D. all of the above
Answer: D
19. Define "Time of supply".
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A. Time of supply means the point in time when goods/services are considered supplied’. When
the seller knows
B. Any amount that the supplier is liable to pay which has been incurred by the recipient and is not
C. not defined
D. not the term of gst
Answer: A
20. What is Exempt Supply?
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A. Supplies taxable at a ‘NIL’ rate of tax* (0% tax);
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B. Supplies that are wholly or partially exempted from CGST or IGST, by way of a notification
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C. Non-taxable supplies as defined under Section 2(78) – supplies that are not taxable under
D. all of the above
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Answer: D
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21. GST is a consumption of goods and services tax based
A. Development
B. Destiny
C. Duration
D. Destination
Answer: D
22. Is Scrutiny of Returns is
A. yes
B. no
C. depends on returns
D. depends on
Answer: A
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23. Every registered person is required to issue a tax invoice
A. Description of goods
B. Quantity of goods
C. Value of goods
D. ALL OF THE
Answer: D
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24. ITC on goods sent for job work, in which of the following case?
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A. The principal manufacturer will be allowed to take credit
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B. The principal manufacturer will be allowed to take
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C. all of the above
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D. none of the above
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Answer: A
25. Central or the State Governments are empowered to grant exemptions
from
A. Exemption should be in public interest
B. Exemption by way of special order (not notification) may be
C. A&B
D. Never
Answer: C
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