MCQs on Goods and Services Tax (GST) -52

1. Place of supply of service for DTH by ABC Pvt. Ltd. located in Mumbai to customer in Patna is 

(a) Mumbai 
(b) Patna 
(c) Either (a) or (b)
(d) New Delhi


2. Mr. X of Hyderabad not having bank account takes a demand draft in Kolkata from ABC Bank for his visa purpose. The place of supply is 

(a) Hyderabad 
(b) Kolkata 
(c) Either (a) or (b)
(d) New Delhi



3. The provider of AMC service outside India has entered into an agreement for an aircraft company PQR located in India AMC. The service provider provides repair service to the aircraft when it was in India. The place of service in this case is 

(a) Outside India 
(b) India, since the aircraft is in India when the service is provided
(c) Outside India, since the aircraft is in India when the service is provided
(d) None of the  above


4. Out of IGST paid to the Central Government, which of the following must be apportioned based on tax rate equivalent to the CGST on similar intra-state supply? 

(a) Interstate supply of goods and services to an unregistered person. 
(b) Interstate supply of goods and services to a taxable person paying tax under sec.10 of the CGST Act, 2017. 
(c) Interstate supply of good and services to taxable person not eligible for input tax credit. 
(d) All of the above. 


5. What is date of receipt of payment? 

(a) Date of entry in the books 
(b) Date of payment credited into bank account 
(c) Earlier of a and b 
(d) Date of filing of return 


6. The late fee forthe delay in filing of any inward supply statement, outward and return will be :

(a) Rs.100/-per day not exceeding  Rs.5000/-at maximum
(b) Rs.500/-per day not exceeding  Rs.5000/-at maximum
(c) Rs.750/-per day not exceeding Rs.5000/-at maximum
(d) Rs.1000/-per day not exceeding  Rs.5000/-at maximum


7.  The late fee for the delay in filing of the annual return will be :

(a) Rs.100/-per day not exceeding  Rs.5000/-at maximum
(b) Rs.100/-per day not exceeding quarter percentage of his aggregate turnover
(c) Rs.750/-per day not exceeding  Rs.25000/-at maximum
(d) Rs.1000/-per day not exceeding Rs.50,000/-at maximum


8. The basic nature of assessment in GST will be:

(a) Self assessment
(b) Provisional Assessment
(c) Best Judgment Assessment
(d) Protective Assessment


9. The assessment made on occasion of the failure of a dealer to compute the taxable value or to make correct classification of the supplies based on a specific rate of tax is termed as:

(a) Self assessment
(b) Provisional Assessment
(c) Best Judgment Assessment
(d) Protective Assessment


10. The prescribed time period to complete final assessment in the case of a provisional assessment?

(a) Within 3 months from the date of the communication of the provisional order
(b) Within 6 months from the date of the communication of the provisional order
(c) Within 9 months from the date of the communication of the provisional order
(d) Within 12 months from the date of the communication of the provisional order



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