Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -43

1. Within what period should the mistake apparent on record be brought to the notice of the authority? 

(a) Three Months 
(b) Six Months 
(c) Depends – Three months in case of clerical error or arithmetical error and six months in other case 
(d) None of the above


2. Can government make retrospective rules? 

(a) Yes. But cannot impose penalty for contravention of rules for retrospective period 
(b) Yes and also can impose penalty for contravention of rules for retrospective period 
(c) No 
(d) None of the above


3. What is the effect if the parliament annuls the rules/ notifications issued by government?

(i) It is as good as no rules/ notifications were issued by the government 
(ii) The rules/ notifications issued by the government would be effective for the period from the date of issue till the date they were annulled by the parliament 
(iii) There would be no sanctity for the action taken by the department/ assessee on the basis of rules/ notification for the period from the date of issue till the date of annulment. 
(iv) The action taken by the department/ assessee on the basis of such rules would be void from the date of annulling the rules/ notification. 

Codes:
(a) Only i & ii
(b) Only i & iv
(c) Only ii & iv
(d) Only ii & iii



4. What are the methods to serve notice/ order/ documents under GST Act? 

(i) Only by registered post acknowledgement due 
(ii) By speed post (acknowledgement due not necessary) 
(iii) By courier with acknowledgement due 
(iv) Common portal 
(v) E-mail provided at the time of registration 
(vi) Publication in newspaper circulating in the locality 

Codes:

(a) All of the above except (iii)
(b) All of the above except (iv)
(c) All of the above except (vi)
(d) All of the above except (ii)


5. Would notice/ order/ documents be ‘deemed as served’, though registered post/ speed post is not received by intended person? 

(a) No. Actual service is necessary. There is no concept of deemed service. 
(b) Yes, it is deemed to have been received by the addressee at the expiry of the period normally taken by such post, unless the contrary is proved. 
(c) No
(d) None of the above



6. What action should be taken by an assessee to satisfy with anti-profiteering provision? 

(a) Reduce rate of tax on any supply of goods or service, if such assessee has got the benefit of such reduced rate 
(b) Pass on the benefit of input tax credit, if such assessee has got such input tax credit 
(c) Both (a) and (b) 
(d) None of the above



7. ____________ supply shall attract IGST? 

(a) Intra-State 
(b) Inter-State 
(c) Both (a) and (b)
(d) None of the above


8. Is there any ceiling limit prescribed on the rate under IGST? 

(a) 14% 
(b) 40% 
(c) 26% 
(d) 30% 


9. What if an e-commerce operator having no physical presence in the taxable territory, does not have a representative in the taxable territory? 

(a) His will have to discharge his tax liability in foreign currency 
(b) He will not be liable to tax 
(c) He has to appoint a person in the taxable territory for the purpose of paying tax on his behalf 
(d) None of the above 


10. Unless and until notified, IGST shall not be levied on the inter-State supply of which of the following: 

(a) Industrial alcohol 
(b) Works contract 
(c) Petroleum 
(d) None of the above 




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