Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -31

1. Provisional attachment can be done under section 83: 

(a) Before completion of proceedings 
(b) After completion of proceedings 
(c) After 3 attempts to recover dues 
(d) Only if there is risk of delinquency in payment of dues 


2. When Commissioner can issue a fresh notice to recover the Government dues? 

(a) Demand amount is enhanced 
(b) Demand amount is reduced 
(c) Both (a) and (b)
(d) None of the above 



3. When Commissioner is not required to serve fresh notice to recover the Government dues? 

(a) Demand amount is reduced 
(b) Already proceedings of recovery of Government dues is served before disposal of appeal, revision of application or other proceedings 
(c) Demand amount is enhanced 
(d) Both (a) and (b) 



4. Who can issue fresh notice for enhanced demand by appeal, revision of application or other proceedings: 

(a) Commissioner 
(b) Assistant Commissioner 
(c) Joint Commissioner 
(d) Any of above 



5. Who is liable to pay the tax in case of Principal and Agent? 

(a) Principal 
(b) Agent 
(c) Both jointly and severally 
(d) Jointly 



6. When two or more companies are amalgamated, the liability to pay tax on supplies between the effective date of amalgamation order and date of amalgamation order would be on - 

(a) Transferee; 
(b) Respective companies; 
(c) Any one of the companies; 
(d) None of the above. 



7. In case a particular word is not defined in the CGST Act, then it is possible to refer to: 

(a) Companies Act, 1956 
(b) Companies Act, 2013, 
(c) Companies Act, 1913 
(d) General Clauses Act, 1897 



8. In case of amalgamation between two companies, such companies shall be treated as two distinct companies till – 

(a) Till the date of the High Court order 
(b) Till the effective date of merger 
(c) Till the date of cancellation of registration 
(d) None of the above 


9. Intimation regarding appointment of liquidator should be given to the Commissioner within 30 days of 

(a) Liquidation 
(b) Cancellation of registration 
(c) Appointment of Liquidator 
(d) Order of Court 


10. Commissioner will notify the amount of liability within how many days of intimation

(a) 3 months 
(b) 30 days 
(c) 60 days 
(d) 6 months 



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