Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -54

1. The prescribed normal Show Cause Notice period in the case of any detection of any irregularity in a return scrutiny?

(a) 30 Days 
(b) 14 Days
(c) 21 days
(d) 7 Days



2. If any dealer fails to give satisfactory explanation to a SCN on a return scrutiny, it will result in to :

(a) Departmental Audit or Special Audit
(b) Adjudicating proceedings
(c) Inspection, Search/Seizure
(d) Any of the Above


3. The prescribed normal Show Cause Notice period in the case of an assessment on non-filers of return?

(a) 7 Days
(b) 15 Days
(c) 21 days
(d) 30 Days



4. The limitation period for the completion of assessment in respect of non-filers of returns? 

(a) If fraud or wilful suppression-within 5 years from the due date or actual date of filing of the annual return whichever is earlier

(b) If no fraud or no wilful suppression-within 3 years from the due date or actual date of filing of the annual return whichever is earlier

(c) Either of the Above (a) or (b)
(d) None of the Above



5. Suppose, one dealer failed to file return in time and the proper officer completed best judgment assessment. If that dealer files the return at a subsequent date, what will be its effect in GST?

(a) The best judgment order already passed will be deemed to have been withdrawn, if valid return is filed within 7 days of the receipt of the best judgment assessment order.
(b) The best judgment order already passed will be deemed to have been withdrawn, if valid return is filed within 15 days of the receipt of the best judgment assessment order. 
(c) The best judgment order already passed will be deemed to have been withdrawn, if valid return is filed within 30 days of the receipt of the best judgment assessment order.
(d) The best judgment order already passed will be deemed to have been withdrawn, if valid return is filed within 45 days of the receipt of the best judgment assessment order.



6. The limitation period for the completion of assessment in respect of un-registered persons?

(a) Within 1 year from the due date of filing of the annual return.
(b) Within 3 years from the due date of filing of the annual return.
(c) Within 5 years from the due date of filing of the annual return.
(d) None of the Above


7. The assessment made with proper sanction and mostly without any personal hearing due to the sufficient reason that the person will fail to discharge tax liability or delay in assessment will adversely affect the interest of revenue is called:

(a) Provisional Assessment
(b) Protective Assessment
(c) Best Judgment Assessment
(d) Summary Assessment


8. The notice period required for conducting a departmental audit?

(a) At least 7 working days
(b) At least 15 working days
(c) At least 21 working days
(d) At least 30 working days



9. In GST, the departmental audit should be sanctioned only on the basis of:

(a) Risk Profile of the dealer
(b) Application of the Proper Officer
(c) Based on Random Selection
(d) Any of the Above



10. The prescribed normal time period for completing a departmental audit will be:

(a) 12 Months from the date of the commencement of audit
(b) 9 Months from the date of the commencement of audit
(c) 6 Months from the date of the commencement of audit
(d) 3 Months from the date of the commencement of audit




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