Top 150+ Solved Goods and Services Tax (GST) MCQ Questions Answer
Q. . Which of the following are not required to file the Annual Return?
a. Input Service Distributor
b. Casual Taxable Person
c. Non-resident Taxpayer
d. All of the above
Q. . As per GST Law only citizen of India can act at as GST practitioner
a. False
b. True
c. Partly one
d. None of the above
Q. . Who is authorised to conduct audit under section 35(5) of the CGST Act, 2017?1. Chartered accountant2. Any person having master degree in finance of recognised university3. Cost accountant4. Company secretarySelect the correct answers from the options given below
a. 1, 3 and 4
b. 4, 2, 3 and 1
c. 1 only
d. 1 or 3 only
Q. . A registered person whose aggregate turnover during a FY exceeds INR 2 crores is required to file which of thefollowing documents.
a. Annual Return
b. Audited annual accounts
c. A Reconciliation Statement, duly certified, in prescribed form.
d. All of the above