Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -44

1. When can assistance of expert be taken? 

(i) Scrutiny 
(ii) Inquiry 
(iii) Investigation 
(iv) Before passing Order 

Code:
(a) i, ii & iii
(b) i, ii & iv
(c) ii, iii & iv
(d) i, ii, iii & iv


2. Should receipt be given when samples are taken by the department? 

(a) Yes 
(b) No 
(c) No need for receipt
(d) None of the above


3. Whether prosecution can be initiated against the following persons? 

(a) Members of Appellate Tribunal, since they did not follow the case law, which was decided by the President, leading to incorrect decision by such members of Appellate Tribunal 
(b) Adjudicating Authority for not following the orders of the Commissioner, when such work was delegated to such Adjudicating Authority 
(c) Vindictive action taken by a departmental officer, while discharging his function. The action was however in the favour of the revenue
(d) None of the above 


4. What are the circumstances when information collected by GST officer can be disclosed by such GST officer? 

(a) When serving show cause notice to an assesse 
(b) To the authority empowered to take disciplinary action, when inquiry is being conducted by such disciplinary committee  
(c) To an officer appointed for the purpose of conducting audit 
(d) All the above 



5. Whether validity of service of notice can be called into question when assessee has submitted himself to adjudication proceedings pursuant to such notice? 

(a) Yes 
(b) No 
(c) Depends of the facts of the case 
(d) None of the above 



6. When can mistake apparent on record be corrected? 

(a) When mistake noticed by authority passing the order 
(b) When mistake pointed out by corresponding officer of SGST 
(c) When mistake pointed by person affected by the order 
(d) All of the above 


7. Which of the following is an inter-State supply? 

(a) Supplier of goods located in Delhi and place of supply of goods SEZ located in Delhi 
(b) Supplier of goods located in Delhi and place of supply of goods in Jaipur 
(c) Supplier of goods located in Delhi and place of supply of goods SEZ located in Chandigarh 
(d) All the above 



8. Which of the following is an intrastate supply? 

(a) Supplier of goods located in Delhi and place of supply of goods SEZ located in Delhi 
(b) Supplier of goods located in Delhi and place of supply of goods in Jaipur 
(c) Supplier of goods located in Delhi and place of supply of goods in Delhi 
(d) All the above 



9. Which of the following transaction is inter-state supply of goods involving movement of goods? 

(a) Location of supplier is in Bangalore and location of recipient is in Mumbai 
(b) Location of supplier is in Bangalore and place of supply is Mumbai 
(c) Location of supplier and place of supply is Bangalore 
(d) None of the above 


10. Supply of goods in the course of import of territory of India is 

(a) Intrastate supply 
(b) Inter-State supply 
(c) Export 
(d) Inter-state trade or commerce 




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