MCQs on Goods and Services Tax (GST) -19

1. In case of goods sent on sale on approval basis, invoice has to be issued: 

(a) while sending the goods; another Invoice has to be issued by the recipient while rejecting the goods; 
(b) while sending the goods but the recipient can take credit only when the goods are accepted by him; 
(c) when the recipient accepts the goods or six months from the date of supply whichever is earlier; 
(d) when the recipient accepts the goods or three months from the date of supply whichever is earlier. 


2. If Supply of Services has ceased under a contract before the completion of supply: 

(a) Invoice has to be issued within 30 days on the basis of ‘Quantum Meruit’ from the date of cessation; 
(b) Invoice has to be issued at the time of cessation to the extent of the supply effected; 
(c) Invoice has to be issued for the full value of the contract after deducting a percentage thereof as prescribed; 
(d) Invoice cannot be issued as the matter will be sub-judice. 


3. The tax invoice should be issued _______the date of supply of service: 

(a) Within 30 days from 
(b) Within 1 month from 
(c) Within 15 days from 
(d) On 


4. A person who has applied for registration can 

(a) Provisionally collect tax till his registration is approved, on applying for registration, if he has applied for registration within prescribed time; 
(b) Neither collect tax nor claim input tax credit; Tax Invoice,  
(c) Issue ‘revised invoice’ and collect tax within 1 month of grant of registration, subject to conditions; 
(d) All of the above. 


5. The name of the State of recipient along with State code is required on the invoice where:

(a) Supplies are made to unregistered persons; 
(b) Supplies are made to unregistered persons where the value of supply is Rs.50,000 or more; 
(c) Inter-state supplies are made to unregistered persons where the value of supply is Rs.50,000 or more; 
(d) Supplies are made to registered persons. 


6. The last date for declaring the details of a Credit Note issued on 25-Jun-2018 for a supply made on 19-Sep-2017 is: 

(a) 31-Dec-2018 – Actual date for filing annual return 
(b) 20-Jul-2018 
(c) 20-Sep-2018 
(d) 20-Oct-2018 


7. The receipt voucher must contain: 

(a) Details of goods or services; 
(b) Invoice reference; 
(c) Full value of supply; 
(d) None of the above 


8. The details submitted by the outward supplier in Form GSTR 1 shall be furnished to the recipient regular dealer in form 

(a) GSTR 4A 
(b) GSTR 5A 
(c) GSTR 2A 
(d) GSTR 6A 


9. The details submitted by the outward supplier in Form GSTR 1 shall be furnished to the recipient compounding dealer in form 

(a) GSTR 4A 
(b) GSTR 5A 
(c) GSTR 2A 
(d) GSTR 6A 


10. The details submitted by the outward supplier in Form GSTR 1 shall be furnished to the input service distributor in form 

(a) GSTR 4A 
(b) GSTR 5A 
(c) GSTR 2A 
(d) GSTR 6A 



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