Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -76

1. What are the permissible areas on which Advance Ruling can be sought?

(i) Classification of Goods or Services and Allicability of Notifications
(ii)  Valuation Rules
(iii) Admissibility of Input tax or liability to pay tax or to Register
(iv) Taxable events resulting in to supply

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



2. What are the circumstances in which an application for advance ruling is rejected?

(i) Same questions is pending disposal before any of the appellate authorities
(ii) A matter already decided by any Appellate Authority
(iii) Same matter which is pending before in any proceedings in the appellant`s case
(iv) A Matter already decided by the Adjudicating/Assessing Authority

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



3. The maximum validity period of provisional attachment in GST will be:

(A) 1 Year from the date of Order
(B) 2 Years from the date of Order
(C) 3 Years from the date of Order
(D) Up to the realisation of the demand in the pending proceedings



4. The tax liability up to the date of transfer of business will be on:

(A) Transferor Only
(B) Transferee Only
(C) Jointly and Severally liable by both the transferor and transferee
(D) Tax Liability Not transferrable



5. Suppose, One Partner retires from a partnership firm without giving any intimation to that effect within 30 days of the retirement, what will be its effect?

(A) Liability on tax arrears, if any, will continue up to the intimation to the Commissioner
(B) Liability only up to the actual date of retirement
(C) Liability will be shifted to the new partners and existing partners
(D) None of the Above



6. Who is the Adjudicating Authority in GST?

(A) State Board of Revenue
(B) First Appellate Authority and Appellate Tribunal
(C) Any authority competent to pass any Order or Decisions
(D) All of the Above



7. The normal time limit for filing a first appeal before the departmental first authority?

(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




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

(A) 1 Month
(B) 2 Months
(C) 3 Months
(D) 4 Months




9. The maximum permissible adjournment for personal hearing in a First Appeal or second appeal before the Tribunal will be:

(A) Not more than 1
(B) Not more than 3 
(C) Not more than 2
(D) Not more than 4



10. What is the normal volume of Pre-Deposit condition for filing a first Appeal or Appeal before the Tribunal?

(A) Full remittance of admitted Dues along with 10% of the balance amount in disputes.
(B) Full remittance of admitted Dues along with 25% of the balance amount in disputes.
(C) Full remittance of admitted Dues along with 33.33% of the balance amount in disputes.
(D) Full remittance of admitted Dues along with 50% of the balance amount in disputes.



More MCQs on Goods and Services Tax (GST)

No comments:

Post a Comment