Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -66

1. Suppose a goods vehicle contains 10 consignments having a total value of Rs.4,20,000/-whereas the individual value of each consignment is less than Rs.50,000/-.If so, how many number of prescribed documents should accompany in that goods vehicle?

(A) 11 e-generated prescribed documents from the common portal for transportation
(B) Only One e-generated prescribed document in respect of the entire consignment
(C) 8+1 e-generated documents
(D) No e-generated Document at all




2. Suppose a goods vehicle contains 10 consignments having a total value of Rs.4,20,000/-. Out of the above 2 consignments are of a transactions value of Rs.60, 000/- and 72,000/-respectively whereas the individual value of the remaining 8 consignmentsare less than Rs.50,000/-. If so, how many number of prescribed documents should accompany in that goods vehicle?

(A) 10 e-generated prescribed documents from the common portal for transportation
(B) 2 e-generated prescribed document in respect of the entire consignment
(C) 2 e-generated documents in respect of the consignment having he transaction value of more than Rs.50,000/-
(D) No E-generated Document at all




3. The power to issue order for arrest will be vested upon ?

(A) Commissioner of CGST/SGST
(B) Joint Commissioner of CGST/SGST
(C) Deputy Commissioner/Assistant Commissioner of CGST/SGST
(D) Any of the Above




4. What are the conditions in which a taxable person may beordered to be arrested ?

(A) An offence U/s.73 having a tax evasion value of more than Rs.50/-Lakhs
(B) Repetition of an offence U/s.73
(C) Any of the Above
(D) None of the Above




5. If a taxable person is arrested for a cognizable offence(Non-bail able Offence),he should be produced before a magistrate within:

(A) 24 hours
(B) 48 hours
(C) At any working days at the option of the proper officer
(D) No such need in the case of a tax evasion case




6. If a taxable person is arrested for a non-cognizable offence (Bail able Offence), who will be the empowered officer to release him on bail?

(A) Commissioner of CGST/SGST
(B) Deputy Commissioner/Assistant Commissioner of CGST/SGST 
(C) Joint Commissioner of CGST/SGST
(D) Any of the Above




7. How much volume of a tax evasion case will be a Cognizable or Non-Bail able Offence in GST?

(A) Tax evasion exceeding Rs.50/-Lakhs
(B) Tax Evasion exceeding Rs.1 Crores
(C) Tax Evasion Exceeding Rs.2 Crores
(D) Tax Evasion exceeding Rs.2.5 Crores




8. What will be the volume of compulsory penalty for the offences listed u/s.66(1) of the MGST Act,2016 will be :

(A) Rs.10,000/-
(B) Amount equivalent to the tax amount involved in the offence
(C) Highest of the above a) or b)
(D) No Penalty at all




9. If any makes repeats the short payment of tax, what will be the volume of penalty?

(A) Rs.10,000/-
(B) 10% of the tax short paid
(C) Highest of the above a) or b)
(D) No Penalty at all




10. What will be the maximum volume of compulsory Penalty in the case of offences like abetment ,etc. listed u/s.66(3):

(A) Rs.25/-Thousand
(B) Rs.10/-Thousand
(C) Rs.50/-Thousand
(D) Rs.1/-Lakh




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