Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -42

1. Who is responsible for accountability for any contravention under this Act? 

(a) Principal 
(b) Job-worker 
(c) Manufacturer 
(d) No-body 


2. Who should discharge the liability of GST on the scrap generated during job-work? 

(a) Job-worker, if registered 
(b) Principal, if job-worker is not registered 
(c) Always principal 
(d) Option (a) or (b) 


3. As per Section 145, Document includes: 

(a) Written record 
(b) Printed Record 
(c) Electronic 
(d) all of the above 



4. Transfer of business includes …………… 

(a) Sale 
(b) Lease 
(c) License 
(d) All the above 


5. Who is liable to pay the tax in case of transfer of business? 

(a) Transferor 
(b) Transferee 
(c) Both jointly and severally 
(d) Jointly 


6. What is ‘deemed exports’ provisions applicable to? 

(a) Deemed export provision is applicable only to goods
(b) Deemed export provision is applicable only to services 
(c) Deemed export provision is applicable both to goods and services 
(d) Deemed export provision is applicable when goods and services are supplied to SEZ units/ developers 


7. What are the conditions applicable before claiming deemed exports? 

(a) Goods must be manufactured in India 
(b) Goods must not leave India 
(c) Goods must be notified by Central Government 
(d) All the above 


8. What special procedures can be notified for certain class of persons u/s 148? 

(a) Registration 
(b) Furnishing of Return 
(c) Payment of Tax 
(d) All of the above 


9. GST compliance rating would be given to whom 

(a) Input Service Distributor 
(b) Supplier of Goods and/ or Services whose value of taxable turnover is greater than 20 lakhs 
(c) Composition Dealer & Person who is liable to deduct TDS/ collect TCS 
(d) All of the above 


10. Whether GST compliance rating would be placed in public domain? 

(a) Yes – rating would be available to general public 
(b) No – rating would not be available to general public 
(c) Rating disclosed only at the time of entering into transaction 
(d) Rating disclosed only to person to whom the compliance rating belongs 



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