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

From 121 to 135 of 184

Q. Authorised representative is referred in which section?

a. Section 110

b. Section 116

c. Section 119

d. Section 106

  • b. Section 116

Q. Common portal is referred in which section?

a. Section 136

b. Section 146

c. Section 143

d. Section 149

  • b. Section 146

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

  • c. Section 34

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

  • c. Section 49

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

  • 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

  • a. Alcoholic liquor for human consumption

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

  • 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

  • a. Inward supplies on which tax is payable on reverse charge basis

Q. . GST is a comprehensive tax regime covering _________

a. Good

b. Services

c. Both goods and services

d. Goods, services and imports

  • c. Both goods and services

Q. What are the taxes levied on an intra-State supply?

a. CGST

b. SGST

c. CGST and SGST

d. IGST

  • c. CGST and SGST

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

  • 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

  • c. IGST
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