Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -28

1. Notice to non-filers of return shall be sent in Form 

(a) GSTR 5 
(b) GSTR 3 
(c) GSTR 3A 
(d) GSTR 10 


2. The final return shall be filed by the registered taxable person within 

(a) 3 months of the date of cancellation 
(b) Date of order of cancellation 
(c) Later of the (a) or (b)
(d) None of the above 


3. Any registered taxable person who fails to furnish the details and file the return within the due date prescribed shall be liable to 

(a) Interest at the rate of 1% per month 
(b) Late fee of Rs. 100 for every day up to Rs. 5000 
(c) Both (a) and (b) 
(d) None of the above 


4. Which of the following is correct? 

(a) Failure to file annual return within due date attracts a late fee of Rs. 100 per day up to 0.25% of his turnover 
(b) Failure to file annual return within due date attracts late fee of 1% of his turnover till the failure continues 
(c) Failure to file annual returns within due date attracts a late fee of Rs. 100 per day up to 1% of his turnover. 
(d) On failure to file annual return within due date the proper officer shall issue a notice of non-filing on such person 


5. A goods and service tax practitioner can undertake the following activities if authorized by the taxable person 

(a) Furnish details inward and outward supplies 
(b) Furnish monthly / quarterly return 
(c) Furnish Annual and Final return 
(d) All of the above 


6. Which of these registers/ledgers are maintained online? 

(a) Tax liability register 
(b) Credit ledger 
(c) Cash ledger 
(d) All of them 


7. Payment made through challan will be credited to which registers/ledgers? 

(a) Electronic Tax liability register 
(b) Electronic Credit ledger 
(c) Electronic Cash ledger 
(d) All of them 


8. What is deemed to be the date of deposit in the electronic cash ledger? 

(a) Date on which amount gets debited in the account of the taxable person 
(b) Date on which payment is initiated and approved by the taxable person 
(c) Date of credit to the account of the appropriate Government 
(d) Earliest of the above three dates 


9. The …………………. Officer is empowered to assist the proper officer. 

(a) Police/Customs 
(b) Health 
(c) CBI 
(d) State Excise 


10. What is the time limit for issue of order in case of fraud, misstatement or suppression?

(a) 30 months 
(b) 18 months 
(c) 5 years 
(d) 3 years 



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