Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -27

1. What gets debited to the electronic credit ledger? 

(a) Matched input tax credit 
(b) Provisionally input tax credit 
(c) Unmatched input tax credit 
(d) All of them 


2. Balance in electronic credit ledger can be utilized against which liability? 

(a) Output tax payable 
(b) Interest 
(c) Penalty 
(d) All of them 


3. Balance in electronic credit ledger under IGST can be used against which liability? 

(a) IGST Liability only 
(b) IGST and CGST liability 
(c) IGST, CGST and SGST liability 
(d) None of them 


4. Balance in electronic credit ledger under CGST can be used against which liability? 

(a) CGST Liability only 
(b) CGST and IGST liability 
(c) CGST, IGST and SGST liability 
(d) None of them 



5. What should the taxable person do if he pay’s the wrong tax i.e. IGST instead of CGST/SGST or vice versa? 

(a) Remit tax again and claim refund 
(b) It will be auto-adjusted 
(c) It will be adjusted on application/request 
(d) None of the above 


6. What should the taxable person do if he pay’s tax under wrong GSTIN? 

(a) Pay again under right GSTIN and claim refund 
(b) Auto-adjustment 
(c) Adjustment on application/request 
(d) Raise ISD invoice and transfer 


7. All arrests should be made as per the provisions of ………………. 

(a) Code of Criminal Procedure, 1973 
(b) Civil Procedure Code 
(c) Indian Penal Code 
(d) Foreign Exchange Management Act 


8. When can the proper officer issue summons to call upon a person? 

(a) To give evidence 
(b) Produce a document 
(c) Produce any other thing in an enquiry 
(d) All of the above 


9. What can be the consequences of non-appearance to summons? 

(a) Prosecution under section 172, 174, 175 and 193 of the Indian Penal Code as the case may be Access to business premises (Section 71)
(b) Arrest under Foreign Exchange Management Act 
(c) Both (a) & (b)
(d) None of the above 


10. The documents called for should be provided within………………. 

(a) 20 working days 
(b) 15 working days 
(c) 5 working days 
(d) 45 working days 



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