Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -60

1. The default rule of place of supply of services made to any person other than a registered person if address on record doesn't exist shall be ...................................?

(A) Location of the recipient of services
(B) Location of the supplier of services
(C) Location where service is rendered
(D) Location where agreement for rendering of services is executed



2. Place of supply of services in relation to lodging accommodation shall be .................?

(A) Location of the supplier
(B) Location of the recipient
(C) Location at the lodging accommodation is located
(D) None of these




3. Place of supply of services in relation to mobile connection for pre-paid customers other than through internet shall be ...............................?

(A) Location of supplier
(B) Location of recipient
(C) Location where such pre-payment is recieved as such vouchers are sold
(D) None of these



4. ITC in GST is computed by generating ...........................

(A) GSTR I
(B) GSTR II
(C) GSTR III
(D) GSTR IV




5. Cross utilization of ITC is ot allowed between:

(A) SGST and CGST
(B) SGST and IGST
(C) IGST and CGST
(D) None of the above


6. Tax paid on goods and services under ...................... Act is allowable both under SGST act and CGST Act?

(A)  IGST
(B) VAT
(C) Excise
(D) Customs




7. ITC includes tax payable under ................................. also

(A)  VAT
(B) Reverse charge
(C) Excise
(D) Customers


8. ITC is allowed on tax paid on capital goods in ............. instalments in GST

(A) 12
(B) 36
(C) 3
(D) 1




9. ITC on pre-registration stock is allowed of registration is take with in .................days from the date on which he is liable for registration

(A) 15
(B) 30
(C) 90
(D) 60




10. Treatment of ITC in respect of a taxable person paying tax under section 7 opts to pay tax under composition scheme?

(A) No liability
(B) Liable to pay an amount equipment to the input tax credit in respect inputs held in state in any form
(C) ITC for input in stock allowed
(D) None of the above



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