Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -78

1. Whether Ola, Uber, etc. are Liable to Pay Tax In GST 

(A) Yes
(B) No
(C) Liability to Pay Tax is on the Actual Service Providers
(D) Exempted



2. Example/Examples for Deemed Supply of Services

(A) Renting of Immovable Property and Temporary Transfer of Intellectual Property Right
(B) Works contract
(C) Services of Aggregators
(D) All of the Above




3. What will be the Time Limit for Issuing a Certificate of TDS Deduction to the Deductee?

(A) Within 5 Days of the TDS Remittance to the Appropriate Govt.
(B) Within 10 Days of the TDS Remittance to the Appropriate Govt.
(C) Within 15 Days of the TDS Remittance to the Appropriate Govt.
(D) As and When the Deductee asks for the same.




4. What is the proposed late fee for delay in issuing the Certificate of TDS Deduction to the Deductee?

(A) 100/-Per Day with a Maximum of ` 5000/-
(B) 100/-Per Day with a Maximum of ` 10,000/-
(C) 100/-Per Day with a Maximum of ` 25000/-
(D) No Late fee at all.




5. The TDS Remittance of the Deductor will be shown in the :

(A) Electronic ITC Ledger of the Deductor
(B) Electronic ITC Ledger of the Deductee
(C) Electronic Cash Ledger of the Deductor
(D) Electronic Cash Ledger of the Deductee




6. The Additional Demand Made in respect of the earlier laws after the implementation of the GST will be an amount recoverable under:

(A) Earlier laws
(B) GST
(C) Any of the Above
(D) Subject to the Option given by the Dealer




7. Suppose, a GST of ` 3/-Lakhs is levied on an Unregistered Dealer through any enforcement action. What will be the mode of Tax remittance by such unregistered dealer? 

(A) Manual Challan Remittance
(B) Direct Cash Remittance to the concerned Head of Account
(C) E-Payment by logging in to the Temporary Registration No.
(D) Any of the Above





8. Suppose Amazon supply their own goods by capturing order through their E-Commerce web site. In such a Case,the Amazon will be treated as an :

(A) E-Commerce Operator
(B) Actual Taxable Person
(C) Aggregator
(D) ISD




9. The Threshold Limit for taking registration is not applicable to:

(A) Suppliers of Goods and/or Services(other than branded services) through E-Commerce Operator
(B) Every E-Commerce Operator
(C) Aggregator
(D) All of the Above




10.The Ola, Uber etc. which facilitates branded services under a Brand Name or trade Name will be Known as :

(A) ISD
(B) Agents
(C) E-Commerce Operator
(D) Aggregators



More MCQs on Goods and Services Tax (GST)

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