Top 150+ Solved Goods and Services Tax (GST) MCQ Questions Answer
Q. . Deposits towards tax, penalty, interest, fee or any other amount are credited into the _________________of a taxable person.
a. Electronic liability register
b. Electronic credit ledger
c. Electronic cash ledger
d. All of the above
Q. . Input tax credit as self-assessed in the return of the registered person shall be creditedto which of the following ledger?
a. Electronic liability register
b. Electronic credit ledger
c. Electronic cash ledger
d. All of the above
Q. . Which of the following items are debited to electronic credit ledger?
a. Output tax
b. Interest
c. Penalty
d. All of the above
Q. . Which of the following items are debited to electronic credit ledger?
a. Output tax
b. Interest
c. Penalty
d. All of the above
Q. . Which input tax credit cannot be claimed against which output tax liability?
a. IGST, SGST
b. CGST, IGST
c. SGST, IGST
d. CGST, SGST
Q. . Interest is payable on:
a. Belated payment of tax
b. Undue/excess claim of input tax credit
c. Undue/ excess reduction in output tax liability
d. All of the above
Q. . Which of the following liability cannot be adjusted against input tax credit of CGST?
a. IGST
b. SGST/UTGST
c. All of the above
d. None of the above
Q. . Which of the following shall be discharged first, while discharging liability of a taxableperson?
a. All dues related to previous tax period
b. All dues related to current tax period
c. Demand raised under section 73 and 74
d. No such condition is mandatory
Q. . Which date is considered as date of deposit of the tax dues
a. Date of presentation of cheque or
b. Date of payment or
c. Date of credit of amount in the account of Government
d. none
Q. . Who is required to furnish details of outward supplies in Form GSTR-1?
a. Person paying tax under composition scheme
b. Non-resident taxable person
c. Both (a) & (b)
d. None of the above
Q. . Which form is furnished for submission of details of outward supplies u/s 37?
a. GSTR-1
b. GSTR-2
c. GSTR-3
d. GSTR-5
Q. . What is the due date for submission of monthly GSTR-1?
a. on or before 10th day of the immediately succeeding month
b. on or before 15th day of the immediately succeeding month
c. on or before 17th day of the immediately succeeding month
d. on or before 20th day of the immediately succeeding month
Q. . Composition tax payer is required to file return in Form no. ______.
a. GSTR-2
b. GSTR-3
c. GSTR-4
d. GSTR-5
Q. . The due date for filing GSTR-3B is _______.
a. on 10th day of the next month
b. on 15th day of the next month
c. on 17th day of the next month
d. on or before 20th day of the next month