Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -32

1. Whether property of a taxable person be provisionally attached to protect the revenue?

(a) Yes 
(b) No
(c) Cannot be done
(d) None of the above 



2. Who is competent authority for passing an order for provisional attachment? 

(a) The Deputy Commissioner 
(b) The Commissioner  
(c) The GST Council 
(d) The Assistant Commissioner 


3. Till what period does the order passed for provisional attachment is valid? 

(a) Infinite period 
(b) Ten years 
(c) One year 
(d) Till the end of such proceedings 


4. When shall the Director be not liable to pay the tax dues if the company is not able to pay

(a) Liquidator refuses to pay 
(b) Auditor refuses to pay 
(c) If the non-recovery is not due to gross neglect of the Director 
(d) None of the above 


5. When shall the Director of a private limited company be not liable to pay the tax dues if the company is not able to pay 

(a) In all cases 
(b) Company refuses to pay 
(c) If the non-recovery is not due to gross neglect misfeasance or breach of duty of the Director 
(d) None of the above 



6. Retiring partner should intimate the retirement to 

(a) Department 
(b) Government 
(c) Commissioner 
(d) All of the above 


7. Intimation to the Commissioner has to be given within……………….

(a) 1 month 
(b) 60 days 
(c) 90 days 
(d) 45 days 



8. If the intimation is delayed to the Commissioner, then the retiring partner is liable to pay tax dues till: 

(a) The date of intimation to the Commissioner 
(b) Till the date of acceptance of intimation by the Department 
(c) Till the date of retirement 
(d) Till the date of show cause notice 



9. In case of business carried on by minor or other incapacitated person through Guardian/ Agent who is liable to pay tax? 

(a) Guardian 
(b) Friend 
(c) Business Partner 
(d) None 



10. The dues recoverable under this section includes 

(a) Only Interest 
(b) Any dues which are recoverable under this Act 
(c) Only tax 
(d) Only Penalty 



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