Top 150+ Solved Goods and Services Tax (GST) MCQ Questions Answer
Q. Authorised representative is referred in which section?
a. Section 110
b. Section 116
c. Section 119
d. Section 106
Q. Common portal is referred in which section?
a. Section 136
b. Section 146
c. Section 143
d. Section 149
Q. Debit note, and credit note is mentioned in which section?
a. Section 36
b. Section 39
c. Section 34
d. None of the above
Q. Electronic cash ledger and Electronic credit ledger is mentioned in which section?
a. Section 39
b. Section 42
c. Section 49
d. Section 47
Q. . Which of the following taxes have been subsumed in GST?
a. Central sales tax
b. Central excise duty
c. VAT
d. All of the above
Q. GST is levied on supply of all goods and service except.....
a. Alcoholic liquor for human consumption
b. Tobacco
c. Health care service
d. All of the above
Q. The functions of goods and services network (GSTN) include....
a. Facilitating registration
b. Forwarding the return to central and state authorities
c. Computation and settlement of GST
d. All of the above
Q. Aggregate turnover does not include-
a. Inward supplies on which tax is payable on reverse charge basis
b. Exempt supplies
c. Export of goods or services or both
d. Inter-State supplies of persons having the same PAN number
Q. Which of the following are benefits of GST?1) Creation of unified national market2) Boost to ‘Make in India' initiative3) Reduction of compliance burden on taxpayers4) Buoyancy to the Government Revenue5) Elimination of multiple taxes and double taxationSelect the correct answer from the options given below
a. 1, 3, 4 & 5
b. 2, 3, 4 & 5
c. 1, 2, 4 and 5
d. 1, 2, 3, 4 and 5
Q. A __________ supply comprising of two or more supplies shall be treated as the supply of that particular supply that attracts highest rate of tax.
a. Composite
b. Mixed
c. Both (a) and (b)
d. None of the above
Q. . GST is a comprehensive tax regime covering _________
a. Good
b. Services
c. Both goods and services
d. Goods, services and imports
Q. . Who will notify the rate of tax to be levied under CGST Act?
a. Central Government
b. State Government
c. GST Council
d. Central Government as per the recommendations of the GST Council
Q. . Which of the following taxes will be levied on imports?
a. CGST
b. SGST
c. IGST
d. CGST and SGST