Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -73

1. To whom the Advance Ruling is applicable?

(A) To all similarly placed dealers
(B) To all Adjudicating Authorities and Appellate Authorities on similar cases
(C) To the Applicant and his Adjudicating Authority Only
(D) All of the above


2. What will be the time period applicable for advance ruling?

(A) The financial years covered under Advance Rulings
(B) 3 years from the date of advance ruling
(C) Till the date when the law, facts or circumstances changes
(D) 5 years from the date of advance ruling


3. If an advance ruling is obtained by suppression of material facts, all the existing provisions of the GST will be applicable to the appellant as if there were no advance ruling excluding the period from?

(A) Date of Advance Ruling to the date of declaring the same as void
(B) Date of filing application for Advance Ruling to the date of declaring the same as void
(C) The date of hearing the applicant and to the date of declaring the same as void
(D) None of the above


4. The time period for the disposal of an advance ruling application will be :

(A) Within 30 days of the receipt of the application
(B) Within 60 days of the receipt of the application
(C) Within 90 days of the receipt of the application
(D) Within 180 days of the receipt of the application



5. If there are differences of opinion between 2 members of AAR, what will be the next option?

(A) Refer the case to the AAAR
(B) Decide based on the Majority by designating for the time being one more member to the AAR
(C) Reject the Advance ruling Application
(D) Any of the Above




6. If there is no common conclusion between the 2 members of AAAR, what will be the next option?

(A) Decide based on the Majority by designating one more member to the AAAR for the time being
(B) No Advance Ruling at the level of AAAR
(C) Reject the Advance ruling Application
(D) Any of the Above



7. If any of the parties are aggrieved by the advance ruling of the AAR, what will be the option available to the dealer or CGST/SGST Officials?

(A) File appeal before the AAAR
(B) Refer the case for the revision Order of the Commissioner
(C) Approach the Tribunal
(D) Any of the Above




8. The prescribed time period for the filing of appeal against the Advance Ruling will be:
(A) Within 30 days of the receipt of the advance ruling
(B) Within 60 days of the receipt of the advance ruling
(C) Within 90 days of the receipt of the advance ruling
(D) Within 180 days of the receipt of the advance ruling


9. The prescribed time period for the disposal of an appeal against the Advance Ruling?

(A) Within 30 days of the filing of the appeal
(B) Within 60 days of the filing of the appeal
(C) Within 90 days of the filing of the appeal
(D) Within 180 days of the filing of the appeal


10. The prescribed time period for the rectification of any error apparent on the face record in advance ruling or order in appeal against advance ruling?

(A) Within 1 month from the date of order
(B) Within 2 month from the date of order
(C) Within 3 month from the date of order
(D) Within 6 month from the date of order




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