Top 150+ Solved Goods and Services Tax (GST) MCQ Questions Answer

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

a. form GSTR-1A

b. form GSTR -2

c. form GST REG-01

d. form GATREG

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

a. the supply of two or more supplies of goods or services by a taxable person, which comprises of a combination of goods

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

a. concurrent powers

b. union list

c. state list

d. all of the above

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

a. Whether the applicanthas to be registered under gst

b. Determination of theliability to pay tax on any

c. all of the above

d. none of the above

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

a. Knowingly supplying, transporting or storing any goods that are liable to be

b. Not registering under GST even though required to do so under GST

c. Falsification of documents/records or providing false information with

d. all of the above

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

a. Jail term not exceeding 1 year if tax amount involved is between Rs. 100 lakhsto less than Rs. 200

b. Jail term not exceeding 3 years if tax amount involved is between Rs.200lakhs to less than

c. Jail term not exceeding 5 years if tax amount involved is Rs. 500lakhs or higher.

d. all of the above

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

a. The time limit for claiming a refund is 2 years from relevantdate.

b. The time limit for claiming a refund is 1 years fromrelevant date.

c. all of the above

d. none of the above

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

a. If a Registered Taxable Person issued any invoice before issue of registration certificate then such registered person may issue a revised noticefor the period starting

b. A registered taxable person who opts for composition levy shall at the time of supply of goods or services not issue a tax invoice. Insteadit had to issue a bill

c. all of the above

d. none of the above