Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -46

1. What is the time limit to receive back the tools and dies or jigs and fixtures sent to jobworker’s place? 

(a) 1 year 
(b) 3 years 
(c) 5 years 
(d) No time limit specified under GST 


2. Will the inputs and/or capital goods supplied from the job-worker’s premises be considered for calculating the aggregate turnover of the job-worker? 

(a) Yes 
(b) No
(c) Partially true
(d) None of the above  


3. Which section specifies the conditions to be fulfilled for claiming ITC on inputs and/or capital goods sent to job-worker? 

(a) 19 
(b) 55 
(c) 143 
(d) 177 


4. Can principal take input tax credit on the inputs and/or capital goods sent directly to jobworker? 

(a) Yes 
(b) No 
(c) Yes subject to section 143 
(d) ITC on capital goods sent directly to job-worker’s premise is not eligible unless the same is received in the premises of the principal 


5. If the job-worker is eligible to claim ITC on the goods received from the principal, is there a time limit within which such ITC shall be availed/claimed by the job-worker? 

(a) Within September 30 of following year 
(b) Filing the annual return for the period 
(c) Option (a) or (b), whichever is earlier 
(d) No time limit prescribed to claim such ITC 


6. How can the principal move goods to the job-worker? 

(a) Job-work challan 
(b) Tax invoice 
(c) Delivery challan containing the details as specified in the Tax invoice, credit and debit note rules. 
(d) Option (a) or (b) 


7. If the inputs and/or capital goods are not received or returned within the prescribed time limit: 

(a) It shall be deemed to be a supply on the day such inputs and/or capital goods are sent to job-worker and the principal to discharge the GST along with interest. 
(b) No consequences 
(c) The job-worker to discharge GST on expiry of the prescribed time limit. 
(d) Principal to reverse the input tax credit taken on such inputs and or capital goods. 


8. Who are the persons liable to furnish information return? 

(i) Taxable person 
(ii) Income Tax Officer 
(iii) Sub Registrar 
(iv) Banking Company 
(v) GST Network 

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


9. Place of supply of food taken onboard at Delhi for an aircraft departing from Delhi to Bangalore via Hyderabad is 

(a) Address of the aircraft carrier mentioned on the invoice of the supplier 
(b) Delhi 
(c) Jaipur 
(d) Hyderabad 


10. In case of any ambiguity where place of supply of goods cannot be determined as provided in IGST Act, 2016 who will determine the place of supply? 

(a) Central Government on recommendation of the Council 
(b) State and Central Government on recommendation of the Council 
(c) State Government or Central Government as may be prescribed
(d) In a manner as may be prescribed 




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