Top 50+ Solved Registration Under GST Law MCQ Questions Answer
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
Q. Which of the following require compulsory registration, irrespective of threshold limit ?
a. Casual taxable person
b. Non Resident taxable person
c. Person liable to pay under Reverse Charge Mechanism
d. All of the above
Q. A person not required to obtain registration if he is required to pay tax under reverse charge and there are no taxable supplies made by him.
a. Incorrect, if person who are required to pay tax under reverse charge, irrespective of threshold shall obtain registration.
b. Incorrect, if person who are required to pay tax under reverse charge obtain registration only if such value of supplies under reverse charge exceeds the threshold limit.
c. Above statement is correct
d. A person is required to obtain registration if he is required to pay tax under reverse charge and also he is also making taxable supplies irrespective of the threshold limit.
Q. Mr. A has started supply of goods and services in Delhi. He is required to obtain registration, if his aggregate turnover exceeds during a financial year.
a. 10 lakh
b. 20 lakh
c. 30 lakh
d. 50 lakh