1. What is the time limit for rectification of GSTR 1, GSTR 4 and GSTR 6? 

 (a) Return can be rectified within 6 months from the date of filing the return 
(b) Return can be rectified within 90 days from the date of filing the return 
(c) Return have to be rectified before the due date for filling the subsequent periods return
(d) Return can be rectified before the due date for filing the returns for month of September or second quarter, as the case may be, following the end of the financial year. 

2. The First return shall be filed by every registered taxable person for the period from

(a) The date on which he became liable for registration till the date of grant of registration 
(b) The date of registration to the last day of that month 
(c) The date on which he became liable for registration till the last day of that month 
(d) All of the above 

3. The details of inward supply furnished by the registered taxable person shall be matched with the 

 (a) Corresponding details of outward supply furnished by the corresponding taxable person
(b) Additional duty of customs paid under section 3(5) of the Customs Tariff Act, 1975 
(c) For duplication of claims of input tax credit 
(d) All of the above 

4. If Input credit claimed by recipient is more than the output tax declared by the supplier or if the supplier has not declared the outward supply, then 

 (a) The excess amount claimed as input is added to the output tax liability of the recipient 
(b) The discrepancy is communicated to both the supplier and receiver 
(c) The excess amount claimed as input is added to the output tax liability of the supplier 
(d) The supplier is given an opportunity of being heard 

5. The discrepancy pointed out in GST MIS 1 and GST MIS 2 with regard to excess input tax credit claimed has not been rectified the by the supplier as well as the recipient. The excess input tax credit is 

 (a) Added to the output tax liability of the recipient 
(b) Added to the output tax liability of the supplier
(c) Both (a) & (b)
(d) None of the bove  

6. Within how many years should the proper officer issue an order from the date of issue of notice? 

 (a) 3 years  
(b) 2 years 
(c) 1 year 
(d) 4 years 

7. Whether the person who has borne the incidence of amount apply for refund of surplus left after adjustment towards tax collected but not paid under section 76? 

 (a) Yes 
(b) No 
(c) At proper officer’s discretion 
(d) None of the above 

8. In case the person does not deposit tax collected in contravention of Section 76, is the same recoverable with interest? 

 (a) Yes 
(b) No 
(c) At proper officer’s discretion 
(d) None of the above 

9. What happens if a taxable person has paid CGST & SGST or, as the case may be, CGST & UTGST (in SGST / UTGST Act) on a transaction considered by him to be an intra-state supply but which is subsequently held to be an inter-state supply? 

 (a) Seek refund 
(b) Adjust against future liability 
(c) Take re-credit 
(d) File a suit for recovery 

10. What happens if a taxable person has paid IGST (in IGST Act) on a transaction considered by him to be an inter-state supply but which is subsequently held to be an intra-state supply? 

 (a) Seek refund 
(b) Adjust against future liability 
(c) Take re-credit 
(d) File a suit for recovery 


More MCQs on Goods and Services Tax (GST)