Top 350+ Solved Indirect Taxes- GST MCQ Questions Answer
Q. When can a voluntarily registration be cancelled?
a. If the person does not start business within six months from the date of registration.
b. Business has been discontinued or transferred for any reason.
c. Non-filing of returns for a continuous period of six months or for three consecutive tax period in case of composite dealer.
d. All of the above
Q. What are the consequences of obtaining registration by misrepresentation?
a. Liable to cancellation of registration by proper officer.
b. Liable to a fine not exceeding ` 10,00,000/-
c. Imprisonment for a period of 6 months to 3 years.
d. Both (b) and (c)
Q. Does cancellation of registration under CGST affect the liability under SGST/IGST for periodprior to cancellation of registration?
a. Cancellation of registration will immune his liability under CGST only.
b. Cancellation of registration will immune his liability under IGST only.
c. Cancellation of registration will immune his liability under SGST and CGST but not under IGST.
d. Cancellation does not affect the liability of taxable person to pay tax and other dues under CGST/SGST/IGST Act.
Q. Within how many days an application for revocation of cancellation of registration can be made?
a. Within 7 days from the date of service of the cancellation order.
b. Within 15 days from the date of issue of the cancellation order.
c. Within 45 days from the date of issue of the cancellation order.
d. Within 30 days from the date of service of the cancellation order.
Q. Who can submit application for registration in Form GST REG-09?
a. Non- Resident taxable person
b. Input service distributor
c. Person deducting tax at source
d. Person collecting tax at source
Q. Where the application for grant of registration has been approved, a certificate of registration in shall be made available to the applicant on the
a. FORM GST REG-06, Common Portal
b. FORM GST CER-06, Common Portal
c. FORM GST CER-06, Jurisdictional office
d. FORM GST REG-10, Company portal
Q. An Unique Identity Number will be allotted to the following persons upon submitting an application:
a. All the taxable persons can apply.
b. Only unregistered persons can apply.
c. Specialized agency of the UNO or any multilateral financial institution or consulate or embassy of foreign countries.
d. No such concept under CGST/SGST Act.
Q. Every registered taxable person shall display his certificate of registration in a prominent location at his principal and at every other place of business also GSTIN shall be displayed on the name board at the entry of such places.
a. No, certificate of registration to be displayed only at a registered place of business and GSTIN need not be displayed on the name board.
b. Yes, above statement is correct.
c. No, GSTIN to be displayed only on the invoices.
d. Above statement is correct subject to certificate of registration to be displayed only at registered place of business.
Q. Under what circumstances physical verification of business premises is mandatory?
a. Physical verification of business premises is a discretionary power of proper officer.
b. If additional information for registration asked by the proper officer is not submitted within specified time.
c. If certificate of registration is obtained on misrepresentation of facts.
d. If photograph of the business premise is not uploaded in the common portal within specified time.
Q. Business which has centralized registration under erstwhile Act
a. Shall obtain a centralized registration under GST Law
b. Shall obtain separate registration in each state from where it is making taxable supplies
c. Shall obtain registration on temporary basis
d. No need to apply for registration under GST
Q. Every person registered under any of the existing laws, who is not liable to be registered under the Act may, on or before , at his option, submit an application in FORM GST REG-29 for the cancellation of registration granted to him
a. September 30, 2018
b. October 31, 2018
c. November 30, 2018
d. March 31, 2019
Q. Who will take registration on services in relation to transportation of goods (including usedhousehold for personal use) if, GTA avails ITC on supplies made by him
a. GTA, forward charge
b. GTA, RCM
c. Service receiver, forward charge
d. Service receiver, RCM
Q. Which one of the following is true?
a. A person can’t collect tax unless he is registered.
b. Registered person not liable to collect tax till his aggregate turnover exceeds ` 20 lakhs/ ` 10 lakhs as the case may be.
c. A person can collect the tax during the period of his provisional registration.
d. None of the above
Q. An E-commerce operator should get registered irrespective of his threshold limit?
a. Yes
b. No, required to register only if his aggregate turnover exceeds the threshold limit.
c. He is required to register if he is liable to collect tax at source and his aggregate turnover exceeds the threshold limit.
d. None of the above