1. Whether a taxable person who has paid CGST& SGST or, as the case may be, CGST & UTGST on a transaction considered by him to be an intra-state supply, but which is subsequently held to be an inter-state supply is required to pay interest? 

 (a) Yes 
(b) No 
(c) At proper officer’s discretion 
(d) None of the above 

2. The time limit for payment of tax demand is ………………from the date of service of the order, 

 (a) 3 months 
(b) 90 days 
(c) 6 months 
(d) 1 year 

3. If it is expedient in the interest of the revenue, can the proper officer after recording reasons in writing, require a taxable person to make payment of tax demand within shorter period as may be specified by him? 

 (a) Yes 
(b) No 
(c) With prior permission of not below the rank of Joint Commissioner 
(d) None of the above 

4. Recovery of amount payable by a defaulter can be made from, 

 (a) Customer 
(b) Bank 
(c) Post Office 
(d) All of the above 

5. Under which circumstance the members of the Appellate Authority deem that no advance ruling can be issued in respect of the questions covered under the appeal 

 (a) If the members of the Appellate Authority differ on any point or points referred to in appeal 
(b) If the members of the Advance Ruling Authority differ on any point or points referred to in appeal 
(c) Applicant wants to withdraw the application 
(d) Both (a) and (c) 

6. Who has the power to amend the order issued under section 98 or 101, to rectify any error apparent from record? 

 (a) Advance Ruling Authority 
(b) Appellate Authority for the Advance Ruling 
(c) Authority or, as the case may be, the Appellate Authority. 
(d) None of the above. 

7. Who can apply for rectification of error on record? 

 (a) Applicant 
(b) Concerned officer or Jurisdictional Officer 
(c) Advance Ruling Authority or the Appellate Authority on its own accord can rectify the error 
(d) All of the above 

8. When should the opportunity of being heard be given to applicant or the appellant for rectification of advance ruling? 

 (a) If the rectification has the effect of enhancing the tax liability. Advance Ruling 213 Indirect Taxes Committee 
(b) If the rectification has the effect of reducing the amount of admissible input tax credit. 
(c) (a) or (b) 
(d) None of the above 

9. The Advance Ruling pronounced by the Appellate Authority shall be binding on 

 (a) The applicant who sought the advance ruling. 
(b) The jurisdictional officer in respect of the applicant 
(c) (a) and (b) 
(d) None of the above 

10. When can the Authority declare the advance ruling pronounced as void? 

 (a) If ruling is obtained by suppression of material facts 
(b) If the applicant is in the business of supplies on which clarification has been sought 
(c) If the applicant does not engage in the business of supplies after 6 months of obtaining the ruling 
(d) If a Supreme Court judgement is pronounced on the same issue and the judgement is exactly the opposite of the clarification issued under the ruling 


More MCQs on Goods and Services Tax (GST)