Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -61

1. A taxable person shall not be entitled to take input tax credit in respect of any goods services to him after the expiry of ................... from the date of tax invoice related to such supply?

(A) One month
(B) Six months
(C) One year
(D) Two years



2. Input tax credit is not available on .....................?

(A) Goods used for personal use
(B) Trading goods
(C) Capital goods
(D) Fixed capital




3.  The five conditions for claiming ITC doesn't include the following:

(A) He is in possession of tax invoice
(B) He has received the goods/services
(C) The tax charged has been actually paid to the Government
(D) He must have inter-state supply




4. Input tax credit in relation to SGST means:

(A) SGST and CGST
(B) SGST and IGST
(C) IGST and CGST
(D) IGST, SGST and CGST




5.  ITC in relation to CGST means ..........................

(A) SGST and CGST
(B) SGST and IGST
(C) IGST and CGST
(D) IGST, SGST and CGST


6.ITC in relation to IGST means ..............................

(A) SGST and CGST
(B) SGST and IGST
(C) IGST and CGST
(D) IGST, SGST and CGST




7.   All arrests should be made as per the provisions of ....................

(A) CRPC
(B) CPC
(C) FEMA
(D) IPC



8.The documents or books seized on inspections which are not relied upon for the  issue of notice shall be returned to the party within ..................... days of issue of notice.

(A) 15
(B) 30
(C) 60
(D)  90




9. The goods seized are to be returned to the person from whom seized if no notice in respect thereof is issued within a period of..................

(A) 30 days
(B) 60 days
(C)  3 Months
(D) 6 Months



10.  Persons arrested for cognizable offences are to be produced before the Magistrate within .........

(A) 12 Hours
(B) 24 Hours
(C) 48 Hours
(D) At the next working day



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