MCQs on Goods and Services Tax (GST) -34

1. The legal representative or any other person of an individual who is dead is liable to pay tax, only if - 

(a) The business has been carried on by the legal representative 
(b) The business has been carried by the legal representative or any other person 
(c) The business has been carried by any other person 
(d) None of the above.



2. 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 


3. As per this section, the member or group of members of HUF or AOP is/are liable to pay tax on taxable supplies - 

(a) Even after its partition 
(b) Upto the time of partition 
(c) Both (a) and (b) 
(d) None of the above 


4. In case of discontinuance of HUF business, the liability would arise till the date of 

(a) Discontinuance 
(b) Court verdict 
(c) As mutually agreed upon by the HUF members 
(d) Determination of liability by the Department. 


5. The expression ‘firm’ would include a ___________ 

(a) Company 
(b) LLP 
(c) HUF 
(d) AOP 


6. In case of discontinuance of the AOP, the liability of the member exists in respect of the tax dues imposed ___________ 

(a) Prior to the date of discontinuance 
(b) After the date of discontinuance 
(c) Both prior and after the date of discontinuance 
(d) None of the above 


7. What is the meaning of applicant? 

(a) Person registered under the Act. 
(b) Person desirous of obtaining registration under the Act. 
(c) Tourist as defined under section 15 of IGST Act, 2017. 
(d) (a) or (b). 



8. Where shall the Advance Ruling Authority be located? 

(a) The Authority shall be located in each state / Union Territory. 
(b) The Authority shall be located in Centre. 
(c) The Authority shall be located in both Centre & State. 
(d) None of the above 


9. The Advance Ruling Authority shall comprise of 

(a) One member from amongst the officers of Central tax. 
(b) One member from amongst the officers of State tax or Union Territory tax as the case may be. 
(c) (a) & (b) 
(d) None of the above 


10. The Appellant Authority for Advance Ruling shall comprise of 

(a) Chief Commissioner of Central tax as designated by the board 
(b) Commissioner of State tax or union Territory tax, as the case may be, having jurisdiction over the applicant 
(c) (a) & (b) 
(d) (a) or (b) 



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