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MCQs on Goods and Services Tax (GST) -72

1. Who will be the authority for filing further appeal against the Revision Order of the SGST Commissioner?

(A) Tribunal
(B) High Court
(C) Supreme Court
(D) Any of the above in the order of (A), (B) and (C)



2. What will be the proposed structure of a Tribunal in GST?

(A) National Appellate Tribunal Headed by National President
(B) State Appellate Tribunal as branch of the National Tribunal headed by State President
(C) Judicial Members, Technical Members of SGST and CGST
(D) All of the Above




3. What is the restriction set forth to the National President or State President or Members after ceasing to hold the office of a Tribunal?

(A) No right to appear before the National Tribunal or its branch at each states or UT being an A/R
(B) No Such Restrictions at all
(C) Restrictions only in the native state of the Tribunal Members
(D) Restrictions only to appear before the National Bench of the Tribunal



4. The discretionary threshold limit of the Tribunal to not to admit any appeal will be:

(A) 5/-Lakh or Less
(B) 3/-Lakh or Less
(C) 1/-Lakh or Less
(D) No Such Discretionary Threshold Limit



5. The time limit for filing an appeal before the Tribunal will be:

(A) Within 6 Months from the date of the communication of the Order
(B) Within 4 Months from the date of the communication of the Order
(C) Within 3 Months from the date of the communication of the Order
(D) Within 2 Months from the date of the communication of the Order



6. The maximum permissible time period to condone the delay in filing of an appeal due to sufficient causes before the Tribunal will be:

(i) 1 Month
(ii) 2 Months
(iii) 3 Months
(iv) No such time limit, if satisfied with sufficient cause for the delay

Codes:
(A) i only
(B) i & iv only
(C) ii & iv only
(D) iii only



7. An appeal filed before the High Court should be heard by?

(A) A Bench of not less than 2 judges based on majority opinion
(B) A Bench of not less than 3 judges based on majority opinion
(C) A Bench of not less than 5 judges based on majority opinion
(D) A Bench of not less than 7 judges based on majority opinion



8. What are the non-appealable orders or decisions in GST?

(i) File Transfer from authority to another
(ii) Order related to seizure or retention of books of accounts and other documents 
(iii) Prosecution sanctioning order 
(iv) Installment Order    

Codes:
(A) i only
(B) i & iv only
(C) ii, iii & iv only
(D) i, ii, iii & iv




9. The permissible time period for the rectification of error apparent on the face of record in the case of Adjudicating Authority and FAA will be:

(A) Within 1 Months of the Order
(B) Within 2 Months of the Order
(C) Within 3 Months of the Order
(D) Within 6 Months of the Order




10. What is the sole purpose of giving Advance Rulings in the form of clarifications?

(A) To avoid long drawn and expensive litigation
(B) To Protect the state /Central Revenue
(C) To protect the business interest of the Dealers
(D) Any of the Above



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