Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -45

1. What is the consequence if information is not filed in the form and manner as required by the Central Government? 

(i) Return will be treated as defective 
(ii) Defect has to be rectified within 30 days 
(iii) Return treated as not filed 
(iv) Refile the return within 30 days 

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


2. Is there any ban on disclosure and use of information collected in the form of information return? 

(i) No. Such information can be used for all GST purposes except publishing such information 
(ii) Yes. Such information cannot be used by the department under any proceedings under GST Act. 
(iii) Yes. Such information cannot be used by the department under any proceedings under GST Act except for the purpose of launching prosecution proceedings under the Act 
(iv) No. Such information can be used to publish information 
(v) Yes. However such information can be used to publish information about a class of persons and class of transactions 

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


3. Who of the following would be liable, when they disclose information collected from information return/ statistics u/s 150 and 151 respectively? 

(i) Departmental officer – when information disclosed while executing duties 
(ii) Agent of GST portal – when information disclosed while executing duties 
(iii) Person engaged in GST portal - when information disclosed while executing duties 
(iv) Person engaged in collection of statistics - when information disclosed while executing duties 

Codes:
(a) i, ii, iii & iv
(b) i, ii & iv
(c) iii & iv
(d) None of the above 


4. If XYZ Ltd a company based out of Bangalore, awards online maintenance contract of its servers located in Mumbai office to Y INC, a company based out of USA, and as per the terms of the online maintenance X INC shall be required to perform regular maintenance from USA using Internet, then the place of supply is 

(a) Bangalore 
(b) Mumbai 
(c) USA
(d) Washington 


5. Mr. Y residing in Ahmedabad appoints an architect in Delhi to provide Indian traditional home design for his proposed construction at Los Angeles, the place of supply of service is

(a) Los Angeles 
(b) Ahmedabad 
(c) Delhi
(d) Mumbai 


6. If NM shipping Co. located in Chennai charges ocean freight charges for transport of goods to California for a customer located in Bangalore, the place of supply of service will be 

(a) Chennai 
(b) California 
(c) Bangalore
(d) Delhi 


7. The Tourist can claim Refund of following taxes paid 

(a) CGST and SGST/UTGST on supply of Goods and services 
(b) IGST on supply of goods consumed in Jammu & Kashmir 
(c) Tax paid on the supply of scotch to be taken out of India 
(d) None of the above 


8. Tourist means a person 

(a) Not normally resident in India 
(b) Stays for less than 200 days in India 
(c) Stays for legitimate and Non-Immigrant purpose 
(d) Both (a) and (b) 



9. Which of the following supply involving movement of goods is an intra-State supply? 

(a) Location of supplier in Kerala and place of supply in Tamil Nadu 
(b) Location of supplier in Karnataka and place of supply in Karnataka 
(c) Location of supplier in Kerala and place of supply on Andhra Pradesh 
(d) None of the above 



10. Place of supply in case of installation of elevator is 

(a) Where the movement of elevator commences from the supplier’s place 
(b) Where the delivery of elevator is taken 
(c) Where the installation of elevator is made 
(d) Where address of the recipient is mentioned in the invoice 



More MCQs on Goods and Services Tax (GST)

No comments:

Post a Comment