1. Every tax payer paying tax under section 10 (Composition levy) shall file the return in 

 (a) Form GSTR 3 by 18th of the month succeeding the quarter 
(b) Form GSTR 4 by 18th of the month succeeding the quarter 
(c) Form GSTR 4 by 18th of the succeeding month 
(d) Form GSTR 4 by 20th of the month succeeding the quarter 



2. Which of the following is correct? 

 (a) Non-Resident taxable person shall file the return by 20th of succeeding month in Form GSTR 5 
(b) Input Service Distributor shall furnish the return by 13th of the succeeding month in Form GSTR 6 
(c) The person deducting tax at source shall furnish the return by 10th of the succeeding month in Form GSTR 7 
(d) All the above 

3. The certificate of details of tax deducted by the deductor shall be furnished to the deductee in Form 

 (a) GSTR 7 
(b) GSTR 7A 
(c) GSTR 2A 
(d) GSTR 1A 



4. The e-commerce operator collecting tax under section 52 shall file its monthly return in 

 (a) Form GSTR 8 by 18th of the succeeding month 
(b) Form GSTR 7 20th of the month succeeding the quarter 
(c) Form GSTR 8 17th of the succeeding month 
(d) Form GSTR 8 10th of the succeeding month



5. State which is a true statement 

 (a) The last date for payment of taxes to the appropriate government is the last date on which the registered taxable person is required to furnish the return 
(b) Every person who is required to furnish return under 39(1) and 39(2) shall furnish return for every tax period whether or not supplies have been effected during such period. 
(c) Both (a) and (b) 
(d) None of the above 

6. GSTR 3, GSTR 4 and GSTR 6 filed can be rectified on the grounds of 

 (a) Any omission or incorrect particulars 
(b) Omission or incorrect particulars found during Audit 
(c) Omission or incorrect particulars found during Scrutiny 
(d) Omission or incorrect particulars found during Inspection 



7. Zero rated supply includes  

 (a) export of goods and services. 
(b) Supply of goods and services to a SEZ developer or SEZ Unit 
(c) Supply of goods and services by a SEZ developer or SEZ Unit 
(d) Both (a) and (b) 

8. Is the SEZ developer or SEZ unit receiving zero rated supply eligible to claim refund of IGST paid by the registered taxable person on such supply? 

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



9. A registered taxable person is eligible to claim refund in respect of export of goods and services in the following cases: 

 (a) Under bond, without payment of IGST and claim refund of unutilized input tax credit. 
(b) On payment of IGST and claim refund of IGST paid on such goods and services. 
(c) None of the above 
(d) Both (a) and (b) 

10. The supply of goods to SEZ unit is treated as ___________ in the hands of the supplier:

 (a) Exempt Supply – Reversal of credit 
(b) Export of Supplies  
(c) Deemed Taxable Supply – No reversal of credit  
(d) Non Taxable Supply – Outside the Scope of GST 


More MCQs on Goods and Services Tax (GST)