MCQs on Goods and Services Tax (GST) -21

1. Can Composition scheme be availed if the registered person effects interstate supplies?

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


2. Can a registered person opting for composition scheme collect tax on his outward supplies? 

(a) Yes 
(b) No 
(c) Yes, if the amount of tax is prominently indicated in the invoice issued by him 
(d) Yes, only on such goods as may be notified by the Central Government 


3. What will happen if the turnover of a registered person opting to pay taxes under composition scheme during the year 2017-18 crosses Rs.50 lakhs? 

(a) He can continue under composition scheme till the end of the financial year 
(b) He will be liable to pay tax at normal rates of GST on the entire turnover for the financial year 2017-18 
(c) He will cease to remain under the composition scheme with immediate effect 
(d) He will cease to remain under the composition scheme from the quarter following the quarter in which the aggregate turnover exceeds Rs.50 lacs



4. There was increase in tax rate from 20% to 24% w.e.f. 1.6.2018. Which of the following rate is applicable when services provided and invoice raised after change in rate of tax in June 2017, but payment received in April 2017 

(a) 20% as it is lower of the two 
(b) 24% as it is higher of the two 
(c) 20% as payment (being one of the factors) was prior to rate change 
(d) 24% as invoice was issued in the period during which supply is completed 


5. There was increase in tax rate from 20% to 24% w.e.f. 1.6.2018. Which of the following rate is applicable when invoice was issued after change in rate of tax in June 2017 but payment received and goods supplied in April 2017 

(a) 20% as it is lower of the two 
(b) 24% as it is higher of the two 
(c) 20% as payment was issued in the period during which the supply was effected 
(d) 24% as invoice being one of the factors was issued after rate change 



6. The details of inward supplies of goods or services in Form GSTR 2 shall be submitted by

(a) 10th of the succeeding month 
(b) 18th of the succeeding month 
(c) 15th of the succeeding month 
(d) 20th of the succeeding month 



7. Details of Inward supplies shall include 

(a) Inward supplies of goods and services communicated in Form GSTR 2A 
(b) Inward supplies in respect of which tax is payable under reverse charge mechanism 
(c) Inward supplies of goods and services not declared by suppliers 
(d) All the above 


8. Any modification / deletion done by the recipient to the details contained in Form GSTR 2 shall be communicated to the supplier in 

(a) Form GSTR 1A 
(b) Form GSTR 3A 
(c) Form GSTR 6A 
(d) Form GSTR 2A 


9. The supplier on receiving the communication in Form GSTR 1A shall accept, reject or modify the details by 

(a) 18th of the succeeding month 
(b) 20th of the month succeeding the quarter 
(c) 17th of the succeeding month 
(d) 10th of the succeeding month 


10. A registered taxable person other than ISD, non-resident tax payer & a person paying tax under section 10, 51 or 52, shall file its periodical in 

(a) Form GSTR 3 by 18th of the month succeeding the quarter 
(b) Form GSTR 4 by 18th of the month succeeding the quarter 
(c) Form GSTR 4 by 18th of the succeeding month 
(d) Form GSTR 3 by 20th of the succeeding month 



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