Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -50

1. Whether a taxable person who has paid IGST on a transaction considered by him to be an inter-state supply, but which is subsequently held to be an intra-state supply is required to pay interest? 

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


2. Does an existing Tax payer have to surrender the existing Registration certificates to obtain GST registration? 

(a) No, automatically he will receive final registration. 
(b) Yes, all registration certificates to be surrendered 
(c) Migrated to provisional registration subject to verification of documents 
(d) No, Provisional Registration is automatic 


3. Is PAN Mandatory for Migration to Provisional GST registration? 

(a) No 
(b) Yes 
(c) PAN Application is sufficient. 
(d) Waiver/Exemption can be obtained on application to the officer 


4. What is the validity of the provisional registration certificate issued to the existing dealers? 

(a) 6 months 
(b) 12 months 
(c) 3 months 
(d) none of the above 


5. Is a Composition dealer registered under the old law required to obtain Final GST Registration? 

(a) No, Old number will continue 
(b) Yes, mandatory for all Composition dealers 
(c) Yes, Subject to the turnover crossing the GST Turnover limit. 
(d) No, will be governed by old law. 



6. Will a person having multiple registration in various states receive single registration on Migration 

(a) Separate Registration would have to be obtained on migration for each State even for a single PAN number 
(b) Centralised Registration will be obtained for each PAN number across all States. 
(c) Separate Registration would have to be surrendered and fresh registration is required to be obtained. 
(d) Single registration with all locations across India disclosed as additional place of business can be obtained 


7. If a dealer has multiple registrations in a State, will he obtain a consolidated GST registration or separate GST registrations 

(a) Single registration for each State will be granted without any exception 
(b) Two or more registrations for each State will be granted in case of separate business verticals 
(c) Any number of registrations can be obtained in each State Transitional Provisions 261 Indirect Taxes Committee 
(d) Rules have to be prescribed in this regard 


8. What will be the amount carried forward as CGST/SGST from the earlier law and shown in the return filed for the period ending as on appointed date? 

(a) No amount will be carried forward from the earlier law 
(b) Amount which is admissible under earlier law but may not be admissible under GST 
(c) Amount which is admissible under GST but may not be admissible under earlier law 
(d) Amount which is admissible under both the GST and earlier law 



9. Which amount will be carried forward as CGST under GST law (Assuming applicability of GST from 1st July, 2017)? 

(a) Input tax credit as per the CENVAT Credit Register on 30th June, 2017 
(b) Input tax credit as per the books as on 30th June, 2017
(c) Input tax credit as per the return furnished for the period ending 30th June, 2017 
(d) Input tax credit as per the last available return furnished under the earlier law 


10. Mr. X a resident from Pune conducts training for employees of P Ltd. being a registered person under GST based out in Chennai at a resort in Darjeeling. The place of supply in this case is 

(a) Chennai 
(b) Pune 
(c) Darjeeling
(d) None of the above   



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