Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -13

1. When can a voluntarily registered person’s 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 


2. What are the consequences of obtaining registration by misrepresentation? 

(a) Liable to cancellation of registration by proper officer. 
(b) Liable to fine not exceeding Rs. 1,000,000/- 
(c) Imprisonment for a period of 6 months to 3 years. 
(d) Both (b) and (c) 



3. Does cancellation of registration under CGST affect the liability under SGST/IGST for period prior 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. 


4. 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. 



5. Which of the following statements are correct? 

(i) Revocation of cancellation of registration under CGST/SGST Act shall be deemed to be a revocation of cancellation of registration under SGST/CGST Act. 

(ii) Cancellation of registration under CGST/SGST Act shall be deemed to be a cancellation of registration under SGST/CGST Act. 

(iii) Revocation of cancellation of registration under CGST/SGST Act shall not be deemed to be a revocation of cancellation of registration under SGST/CGST Act. 

(iv) Cancellation of registration under CGST/SGST Act shall not be deemed to be a cancellation of registration under SGST/CGST Act. 

Code:
(a) (i) & (ii)
(b) (iii) & (iv)
(c) (i), (ii) & (iii)
(d) (i), (ii), (iii) & (iv)


6. How a person can submit the application for registration? 

(a) Filing FORM GST REG-01 along with necessary documents with the jurisdictional proper officer. 
(b) Filing FORM GST REG-01 electronically in the common portal and uploading the required documents along with the application. 
(c) Uploading necessary documents electronically in the common portal and also submitting manually to the jurisdictional proper officer. 
(d) None of the above 




7. A bill of supply can be issued in case of inter-State and intra-State: 

(a) Exempted supplies; 
(b) Supplies by composition suppliers; 
(c) Supplies to unregistered persons; 
(d) None of the above. 


8. An invoice must be issued: 

(a) At the time of removal of goods; 
(b) On transfer of risks and rewards of the goods to the recipient; 
(c) On receipt of payment for the supply; 
(d) Earliest of the above dates. 


9. An acknowledgement must be given on receipt of advance payment in respect of supply of goods or services: 

(a) Yes, in the form of a proforma invoice; 
(b) Yes, the invoice must be raised to that extent 
(c) Yes, as a receipt voucher
(d) None of the above 


10. A continuous supply of goods requires one of the following as a must: 

(a) The goods must be notified by the Commissioner in this behalf; 
(b) The contract for supply lasts for a minimum period of 3 months; 
(c) The supply is made by means of a wire, cable, pipeline or other conduit; 
(d) Supplier invoices the recipient on a regular or periodic basis. 




More MCQs on Goods and Services Tax (GST)

MCQs on Goods and Services Tax (GST) -14

1. The recipient must issue an invoice in the following cases: 

(a) The supplier fails to issue an invoice; 
(b) The supplier is unregistered; 
(c) The goods or services received notified for tax on reverse charge basis; 
(d) All of the above. 


2. Is there any time limit specified to furnish the return after serving of notice? 

(a) Yes, Return has to be filed by registered person who has failed to submit return under Section 39 or Section 45 within 15 days from service the notice. 
(b) Yes, Return has to be filed by registered person who has failed to submit return under Section 39 or Section 45 within 30 days from service the notice. 
(c) Yes, Return has to be filed by registered person who has failed to submit return under Section 39 or Section 45 within 45 days from service the notice. 
(d) No time limit has been specified. 


3. What are the consequences, where a registered person fails to furnish the return required under Section 39 or Section 45, even after the service of a notice under Section 46? 

(a) The proper officer may proceed to assess the tax liability of the said person to the best of his judgement. 
(b) issue an assessment order within a period of five years from the date specified under Section 44 
(c) Either (a) or (b) 
(d) Both (a) and (b) 


4. If the registered person furnishes a valid return within ……………of the service of the assessment order u/s 62 (1), the said assessment order shall be deemed to have been withdrawn. 

(a) 30 days 
(b) 60 days 
(c) 1 month 
(d) 2 months. 


5. Whether the registered person will get immunity from interest & late fee leviable if assessment order passed u/s 62(1) is withdrawn? 

(a) Taxable person will get immunity only from late fee u/s 47. 
(b) No, taxable person will still be liable for interest u/s Section 50 and late fee u/s Section 47. Therefore, no immunity has been provided for the same. 
(c) Taxable person will get immunity from late fee u/s 47 as well as interest u/s 50. 
(d) Taxable person will get immunity only from interest u/s 50. 


6. What is the consequence, where a taxable person fails to obtain registration even though liable to do so? 

(a) proper officer may assess the tax liability to the best of his judgement. 
(b) Issue a show cause notice and pass assessment order after providing opportunity of being heard. 
(c) Either (a) or (b) 
(d) Both (a) and (b) 


7. What are the pre requisites for proper officer to pass assessment order under Section 63? 

(a) Period selected for assessment has to be within 5 years from the end of due date for filing annual return of relevant period. 
(b) Show cause notice has to be issued before passing assessment order. 
(c) Opportunity of being heard has to be given before passing assessment order. 
(d) All of the above. 


8. Whether proper officer can proceed Suo-moto in assessing the tax liability of a taxable person on possession of relevant evidence? 

(a) No, the proper officer has to obtain prior permission of [Additional/Joint Commissioner] to proceed to assess the tax liability. 
(b) No, the proper officer has to obtain prior permission of Chief Commissioner to proceed to assess the tax liability. 
(c) No, the proper officer has to obtain prior permission of Principle Chief Commissioner to proceed to assess the tax liability. 
(d) Yes, the proper officer can proceed Suo-moto in assessing the tax liability of a taxable person on possession of relevant evidence. 


9. Whether summary assessment can only be initiated on previously filed return (u/s 39 and u/s 45)? 

(a) Summary assessment can be initiated on a person who has previously filed the return. 
(b) Summary assessment can be initiated on a person who has previously not filed the return. 
(c) Either (a) or (b). Submission of return u/s 39 and u/s 45 is not prerequisite. 
(d) Only (b). 


10. The order u/s 64 may be withdrawn: 

(a) On an application made by taxable person, 
(b) if the Additional/Joint Commissioner considers that such order is erroneous. 
(c) Either (a) or (b) 
(d) The order passed u/s 64 cannot be withdrawn. 



More MCQs on Goods and Services Tax (GST)

MCQs on Goods and Services Tax (GST) -15

1. Who is authorised to undertake the audit of a registered person? 

(a) The Commissioner of CGST/Commissioner of SGST 
(b) any officer authorised by Commissioner of CGST/Commissioner of SGST by way of a general or a specific order. 
(c) Only (a) 
(d) (a) or (b) 


2. Whether any reason to believe or evidence is required for initiation of audit u/s 65? 

(a) Reason to believe is a prerequisite for initiation of audit u/s 65. 
(b) Proper evidence is a prerequisite for initiation of audit u/s 65. 
(c) (a) & (b) 
(d) No, Sec 63 does not specify any such requirements. 


3. The tax authorities may conduct audit u/s 65 at: 

(a) the place of business of the registered person 
(b) the place of residence of the registered person. 
(c) the office of the tax authorities. 
(d) (a) or (c) 


4. Prior to the conduct of audit u/s 65 the registered person shall be informed, by way of a notice, sufficiently in advance: 

(a) not less than fifteen working days. 
(b) not less than thirty working days. 
(c) not less than ten working days. 
(d) No prior intimation required. 


5. The time limit for completion of the audit u/s 65(1) is: 

(a) six months from the date of commencement of audit. 
(b) three months from the date of commencement of audit. 
(c) One year from the date of commencement of audit. 
(d) None of the above. 


6. Where the [Commissioner] is satisfied that audit in respect of such taxable person cannot be completed within three months from the date of commencement of audit the time limit can be extended: 

(a) by a further period not exceeding six months. 
(b) by a further period not exceeding six months. 
(c) by a further period not exceeding six months. 
(d) No extension of time limit is permissible. 


7. During the course of audit, the authorised officer may require the registered person: 

(a) to afford him the necessary facility to verify the books of account or other documents as he may require. 
(b) to furnish such information as he may require and render assistance for timely completion of the audit. Audit 167 Indirect Taxes Committee 
(c) (a) and/or (b) 
(d) Only (a) 


8. Special audit u/s 66 can be directed at any stage of scrutiny, enquiry, investigation or any other proceedings having regard to nature and complexity of the case if, any officer not below the rank of [Assistant Commissioner]: 

(a) is of the opinion that the value has not been correctly declared 
(b) the credit availed is not within the normal limits. 
(c) assessee does no co-operate 
(d) (a) or (b) 


9. Who can direct the registered person to get his records audited u/s 66? 

(a) An officer not below the rank of [Assistant Commissioner], with the prior approval of the [Commissioner] 
(b) An officer not below the rank of [Joint/Additional], with the prior approval of the [Chief Commissioner] 
(c) An officer not below the rank of [Chief Commissioner], with the prior approval of the [Principle Chief Commissioner] 
(d) None of the above. 


10. Who is authorised to conduct the audit including books of account u/s 66? 

(a) Chartered Accountant as may be nominated by the [Commissioner]. 
(b) Cost Accountant as may be nominated by the [Commissioner]. 
(c) (a) or (b) 
(d) Any officer as may be nominated by the [Additional Director]. 



More MCQs on Goods and Services Tax (GST)

MCQs on CCS (Conduct) Rules 1964 (3)

1. Prohibition of sexual harassment of working women defined in ................ of CCS Conduct rules

(a) Rule 3-A
(b) Rule 3-B
(c) Rule 3-C
(d) Rule 3-D     



2. For the purpose of Sec 3-C of these rule “sexual harassment” includes such unwelcome sexually determined behavior whether directly or otherwise as:-

(i) Physical contact as advances
(ii) Demand or request for sexual favors
(iii) Sexually colored remarks
(iv) Showing any pornography; or any other unwelcome physical, verbal or non-verbal conduct of a sexual nature

Codes:
(a) Only (i), (ii) & (iii)
(b) Only (ii), (iii) & (iv)
(c) Only (i), (iii) & (iv)
(d) All (i), (ii), (iii) & (iv)



3. Mark the correct option

(a) Govt servant who may be convicted in a criminal court to inform his official superiors of the fact of his conviction and the circumstances
(b) Failure ton the part of any Govt servant so to inform his official superiors will render him liable to disciplinary action on this ground alone
(c) Govt servant who may arrested for any reason to intimate the fact of his arrest and the circumstances connected therewith to his official superior promptly even though he might have subsequently been released on bail.
(d) All the above                                                                          


4. Mark the incorrect option

(a) To joining educational institution by Govt servants outside normal office hours should be take prior permission before joining educational institutions or courses  of studies for universities degree
(b) Participation in Shramadan organized by govt department or the Bharath sevak samaj can be permitted
(c) Participation in shramadan or bharat sevak samaj such activity does not interfere with the performance of this official duties
(d) None of these                                                                       


5. The following activities are requiring permission/sanction

(a) To enroll as member of St. John Ambulance brigade
(b) To join territorial Army
(c) To join foreign language classes conducted by indo-foreign cultural organization
(d) All the above                                                            


6. The following act, conduct and commissions of a Government servant amount to misconduct:-

(a) If the act or conduct is prejudicial or likely to be prejudicial to the interests of the master or to the reputation of the master
(b) If the act or conduct is inconsistent or incompatible with the due or peaceful discharge of his duty to his master
(c) If the act or conduct of a servant makes it unsafe for the employer to retain him in service
(d) All the above                                                                         


7. The following omissions of a Government servant amount to misconduct :-

(i) Willful insubordination or disobedience, whether alone or in combination with others, to any lawful and reasonable order of a superior
(ii) Habitual late attendance
(iii) Habitual absence without permission and overstaying leave 
(iv) Conviction by a criminal court  

Codes:
(a) Only (i), (ii) & (iii)
(b) Only (ii), (iii) & (iv)
(c) Only (i), (iii) & (iv)
(d) All (i), (ii), (iii) & (iv)



8. Employment of near relatives of Government servants in companies or firms defined in .................... of CCS Conduct rules.

(a) Rule 3
(b) Rule 4
(c) Rule 5
(d) Rule 6                          


9. Which of the following is correct in respect of CCS Conduct rules

(a) No Govt. servant shall use his position or influence directly or indirectly to secure employment for any member of his family in any company.
(b) A Govt. servant shall, as soon as he becomes aware of the acceptance by a member of his family o an employment in any company or firm, intimate such acceptance to the prescribed authority.
(c) Both (a) & (b)
(d) None of these                                                                        


10. Elections defined in ...................... of CCS Conduct rules

(a) Rule 5
(b) Rule 4
(c) Rule 3 
(d) Rule 6


More MCQs on CCS (Conduct) Rules 1964

MCQs on Goods and Services Tax (GST) -10

1. Can Banking Company or Financial Institution withdraw the option of availing actual credit or 50% credit anytime in the financial year? 

(a) Yes 
(b) No 
(c) Yes with permission of Authorized officer 
(d) Not applicable 


2. In case of Compulsory registration, input tax credit can be availed on 

(a) on stocks held on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act, provided application for registration is filed within 30 days from the due date 
(b) on stocks held on the day immediately preceding the date of grant of registration under the provisions of this Act. 
(c) on stocks held on the day immediately preceding the date of application of registration under the provisions of this Act. 
(d) None of the above 


3. In case of Voluntary registration input tax credit can be availed 

(a) on stocks held on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act 
(b) on stocks held on the day immediately preceding the date of grant of registration under the provisions of this Act. 
(c) on stocks held on the day immediately preceding the date of application of registration under the provisions of this Act. 
(d) None of the above 


4. The time limit beyond which if goods are not returned, the inputs sent for job work shall be treated as supply 

(a) One year 
(b) Five years 
(c) Six months 
(d) Seven years 


5. The time limit beyond which if goods are not returned, the capital goods sent for job work shall be treated as supply 

(a) One year 
(b) Five years 
(c) Three Years 
(d) Seven years 


6. Principal entitled for input tax credit on inputs sent for job work 

(a) If goods sent are returned within nine months  
(b) If goods sent are returned within three years 
(c) If goods sent are returned within six months 
(d) If goods sent are returned within one year 


7. Principal entitled for input tax credit on capital goods if sent for job work 

(a) If goods sent are returned within one year 
(b) If goods sent are returned within three years 
(c) If goods sent are returned within six months 
(d) If goods sent are returned within nine months 


8. Is the principal entitled for credit of goods though he has not received the goods and has been sent to job worker directly by vendor 

(a) Yes 
(b) No 
(c) Yes vendor should be located in same place 
(d) None of the above 


9. In case of ISD whether distributor and recipient should have same PAN 

(a) Yes 
(b) No 
(c) Yes if in same state and different in other state 
(d) None of the above 


10. Can the credit distributed by an ISD exceed the amount available for distribution 

(a) Yes 
(b) No 
(c) Partly correct 
(d) None of the above 


MCQs on Goods and Services Tax (GST) -9

1. What is the time of supply of service if the invoice is issued within 30 days from the date of provision of service? 

(a) Date of issue of invoice 
(b) Date on which the supplier receives payment 
(c) Date of provision of service 
(d) Earlier of (a) & (b) 


2. What is the time of supply of service in case of reverse charge mechanism? 

(a) Date on which payment is made to the supplier 
(b) Date immediately following 60 days from the date of issue of invoice 
(c) Date of invoice 
(d) Earlier of (a) & (b) 



3. What deductions are allowed from the transaction value 

(a) Discounts offered to customers, subject to conditions 
(b) Packing Charges, subject to conditions 
(c) Amount paid by customer on behalf of the supplier, subject to conditions 
(d) Freight charges incurred by the supplier for CIF terms of supply, subject to conditions 


4. If the goods are supplied to related persons then how should the taxable person ascertain the value of supplies? 

(a) Seek the help of the GST officer 
(b) Use the arm’s length price as required under the Income Tax law 
(c) Identify the prices at which goods are sold by the unrelated person to his customer 
(d) Refer the Rules which will be prescribed for this purpose 


5. Whether definition of Inputs includes capital goods 

(a) No
(b) Yes   
(c) Certain capital goods only 
(d) None of the above 


6. Is it mandatory to capitalize the capital goods in books of Accounts? 

(a) Yes 
(b) No 
(c) Optional 
(d) None of the above 


7. What is the maximum time limit to claim the Input tax credit? 

(a) Till the date of filing annual return 
(b) Due date of September month which is following the financial year 
(c) Earliest of (a) or (b) 
(d) Later of (a) or (b) 



8. Proportionate credit for capital goods is allowed 

(a) for business and non-business purpose 
(b) for business or non- business purpose 
(c) both of the above 
(d) none of the above 


9. Exempt supplies under Section 17 (apportionment of credit) includes 

(a) Only exempted supplies 
(b) Reverse charge supplies and sale of land 
(c) Exempted supplies, reverse charge supplies, Transaction in securities, sale of land, sale of building 
(d) None of the above 


10. Banking company or Financial Institution have an option of claiming: 

(a) Only 50% Credit 
(b) Eligible Credit or 50% credit 
(c) Only Eligible credit 
(d) Eligible credit and 50% credit 


MCQs on Goods and Services Tax (GST) -8

1. An assessee obtains new registration, voluntary registration, change of scheme from composition to regular scheme and from exempted goods/services to taxable goods/services. It can avail credit on inputs lying in stock. What is the time limit for taking said credit 

(a) 1 year from the date of invoice 
(b) 3 year from the date of invoice 
(c) 5 year from the date of invoice 
(d) None of the above 


2. Eligibility of credit on capital goods in case of change of scheme from Composition scheme to Regular scheme 

(a) Eligible during application for Regular scheme 
(b) Not eligible 
(c) Yes Immediately before the date from which he becomes liable to pay tax under the Regular scheme 
(d) None of the above 


3. Can the unutilized input tax credit be transferred in case of change in constitution of business? 

(a) Not possible 
(b) No, it will be exhausted 
(c) Yes, It will be transferred only if there is provision for transfer of liabilities 
(d) It will be transferred only if it is shown in books of Accounts of transferor 



4. Which of the following persons can opt for composition scheme? 

(a) Person making any supply of goods which are not leviable to tax under this Act; 
(b) Person making any inter-State outward supplies of goods; 
(c) Person effecting supply of goods through an e-commerce operator liable to collect tax at source 
(d) None of the above 


5. What is the threshold limit of turnover in the preceding financial year for opting to pay tax under composition scheme? 

(a) Rs.20 lacs 
(b) Rs.10 lacs 
(c) Rs.50 lacs 
(d) None of the above 


6. What is the rate applicable under CGST to a registered person being a manufacturer opting to pay taxes under composition scheme? 

(a) 2.5% 
(b) 1% 
(c) 0% 
(d) No composition for manufacturer 


7. What is the rate applicable under CGST to a registered person being a hotelier opting to pay taxes under composition scheme? 

(a) 1% 
(b) 0.5% 
(c) 2.5% 
(d) None of the above 


8. What is the rate applicable under CGST to a registered person opting to taxes under composition scheme, not being a manufacturer or a hotelier? 

(a) 1% 
(b) 2.5% 
(c) 0.5% 
(d) None of the above 


9. Can a registered person opt for composition scheme only for one out of his 3 business verticals having same Permanent Account Number? 

(a) Yes 
(b) No 
(c) Yes, subject to prior approval of the Central Government 
(d) Yes, subject to prior approval of the concerned State Government 


10. What is the time of supply of vouchers when the supply with respect to the voucher is not identifiable? 

(a) Date of issue of voucher 
(b) Date of redemption of voucher 
(c) Earlier of (a) & (b) 
(d) (a) & (b) whichever is later