Top 50+ Solved Registration Under GST Law MCQ Questions Answer
Q. How the aggregate turnover of ` 20 lakh is calculated ?
a. Aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person having same PAN computed on all India basis.
b. Aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person computed for each state separately.
c. Aggregate value of all taxable intrastate supplies, export of goods/services and exempt supplies of a person having same PAN computed for each state separately.
d. Aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person having same PAN computed on all India basis and excluding taxes if any charged under CGST Act, SGST Act and IGST Act.
Q. Whether all persons are mandatorily required to obtain registration?
a. Yes
b. Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services, if specified threshold limit does not exceed in a financial year.
c. Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services.
d. No, only if specified threshold exceeds in a financial year then only need to obtain.
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. Both (a) and (b) are correct.
Q. Which of the following forms are used for registration?
a. Form GSTR-1
b. Form GSTAPL-01
c. Form GST REG-01
d. Form GST RFD-01
Q. Within how many days a person should apply for registration?
a. Within 60 days from the date he becomes liable for registration.
b. Within 30 days from the date he becomes liable for registration.
c. No Time Limit
d. Within 90 days from the date he becomes liable for registration.
Q. A person having business verticals in a State obtain a separate registration foreach business vertical.
a. Single, shall
b. Multiple, shall
c. Multiple, may
d. Single, May
Q. Which one of following statements is correct?
a. Voluntary registration is not possible under GST.
b. Voluntarily registered person not liable to comply with all the provisions of the GST.
c. A person may get himself registered voluntarily and shall comply with all the provisions of GST.
d. None of the above.
Q. PAN issued under the Income Tax Act is mandatory for grant of registration.
a. It is one of the documents listed.
b. Yes, but non-resident taxable person may be granted registration on the basis of any other document.
c. No
d. Yes, even for non-resident taxable persons
Q. An E-commerce operator should get registered?
a. Yes, irrespective of threshold limit
b. No, required to register only if his aggregate turnover exceeds the threshold limit.
c. Yes, if he is located in North-western states.
d. He is required to register if he is liable to collect tax at source and /or his aggregate turnover
Q. What is the validity of the registration certificate?
a. One year
b. No validity
c. Valid till it is cancelled
d. Five years
Q. What is the validity of the registration certificate issued to casual taxable person and non-residenttaxable person?
a. 90 days from the effective date of registration
b. Period specified in the application for registration
c. Earliest of (a) or (b) above
d. 180 days from the effective date of registration
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.