Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -75

1. What is a serious case in GST?

(A) Disputed Tax of and above 25 Lakhs
(B) Disputed Tax of and above 50 Lakhs
(C) Disputed Tax of and above 25 Crores
(D) Disputed Tax of and above 25 Crores




2. In the case of a Serious case ,the pre-deposit to file appeal will be :

(A) Not exceeding 10 % of the disputed amount
(B) Not exceeding 20 % of the disputed amount
(C) Not exceeding 30 % of the disputed amount
(D) Not exceeding 50 % of the disputed amount




3. If an appeal is disposed in favour of the dealer by FAA or Tribunal, what will be the treatment of the Pre-Deposit for filing the appeals?

(A) Refund with interest from the date of pre-deposit
(B) Pre-Deposit is Credited to the Cash Deposit Ledger of the Dealer
(C) Pre-Deposit is credited to the Consumer Welfare Fund
(D) Any of the Above




4. If the CGST department is not satisfactory with the decision or order passed by the Adjudicating Authority, what will be the Option available?

(A) Review Order by the Commissioner
(B) File First Appeal before the FAA within 3 months with another 1 month of condonable delay
(C) Either (A) or (B)
(D) Both (A) and (B)




5. If the SGST department is not satisfactory with the decision or order passed by the Adjudicating Authority or by the FAA, what will be the Option available?

(A) Stay the Operation of the Order and pass Revision Order by the Commissioner subject to certain restrictions
(B) File First Appeal or Second, as the case may be, before the FAA or Tribunal within 3 months with another 1 month of condonable delay
(C) None of the Above
(D) Both (A) and (B)




6. What are the restrictions for issuing a Revision Order by SGST Commissioner?

(A) No appeal of the dealer pending before FAA/Tribunal/HC/SC
(B) No Revision Order after the expiry of 3 years from adjudication excluding the appeal pendency period before Tribunal/HC/SC including stay period
(C) Either a) or b)
(D)Both a) and b)



7. What is the time period to issue a Revision Order in a point not raised in any appeal will be:

(A) Before the expiry of 2 Years from the date of the appellate order or before the expiry of 3 years from the date of adjudication whichever is later 
(B) Before the expiry of 1 Year from the date of the appellate order or before the expiry of 3 years from the date of adjudication whichever is later
(C) Before the expiry of 3 Years from the date of the appellate order or before the expiry of 5 years from the date of adjudication whichever is later
(D)No such Revision Power



8. Who will be the competent Authority to approach against the order of Authority for Advance Rulings (AAR)?

(A) FAA
(B) Tribunal
(C) HC/SC
(D) Separate Appellate Authority for Advance Rulings



9. What will be the composition of AAR for each states ?

(A) One Member from CGST and One Member from SGST
(B) 2 Members from CGST and One Member from SGST
(C) 2 Members from CGST and 2 Members from SGST
(D) 3 Members from CGST and 2 Members from SGST



10. What will be the composition of AAAR for each states ?

(A) Chief Commissioner CGST and Commissioner of SGST
(B) 2 Joint Commissioners of CGST and One Joint Commissioners of SGST
(C) 2 Joint Commissioners of CGST and 2 Joint Commissioners of SGST
(D) 3 Joint Commissioners of CGST and 3 Joint Commissioners of SGST



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