Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Goods and Services Tax (GST) -80

1. Suppose, One Business Group has 35 Business Verticals within a state and has to take separate GST Registration under the same PAN. How many Online Registration applications with scanned documents have to be filed by that Business Group? 

(A) 35 Separate Applications in GST REG-01
(B) Only One Registration Application incorporating the entire business verticals in One Go 
(C) Either of the above at the option of the Business Group
(D) Either of the above at the discretion of the Proper Officer



2. In GST, the registration application approval is to be intimated by the respective SGST/CGST Officials within : 

(A) 10 Common Working days in form GST REG-06
(B) 7 Common Working days in form GST REG-06
(C) 5 Common Working days in form GST REG-06
(D)  3 Common Working days in form GST REG-06



3. If the proper officer needs any clarification in the REG-01 filed by a dealer, what will be the option available to him? 

(A) Online issuance of GST REG-03 within 3 common working days from the receipt of the GST REG-01
(B) Make field visit
(C) Either a) or b)
(D) Provisional issuance of the registration certificate


4. What is the time period to give clarification in respect of the GST REG-03 from the part of the applicant of the registration?

(A) Online submission of GST-REG-04 within 3 common working days from the receipt of GST REG-03 
(B) Online submission of GST-REG-04 within 5 common working days from the receipt of GST REG-03 
(C) Online submission of GST-REG-04 within 7 common working days from the receipt of GST REG-03 
(D) Online submission of GST-REG-04 within 10 common working days from the receipt of GST REG-03


5. If any objection from either of the Registering Authority, the objection curing by the applicant in GST REG-04 and its subsequent Approval/Disapproval by GST Officials should be within:

(A) Within 3 common working days from the date of the receipt of the clarification
(B) Within 5 common working days from the date of the receipt of the clarification
(C) Within 7 common working days from the date of the receipt of the clarification
(D) Within 14 common working days from the date of the receipt of the clarification



6. Suppose the proper officer is not satisfied with the clarification given by the appellant. What will be the fate of such registration application? 

(A) The Registration application will be rejected by issuing GST REG-05
(B) Provisional registration will be granted
(C) Either A) or B)
(D) The same will be kept pending for field enquiry



7. Shop Inspection as part of a Registration in GST will be : 

(A) A Pre-Condition for giving approval for a Registration Application
(B) Shop Inspection after the issuance of the GSTIN in all cases
(C) Only at the business place of those dealers which comes under the Risk Parameters of the concerned GST Officials or Risk Profile given by GSTN Common Portal
(D) No Shop Inspection at all



8. The Number of Digits in the PAN based GSTIN registration Number will be:

(A) 10 Digits
(B) 15 Digits
(C) 14 Digits
(D) 12 Digits 



9. A registered taxable person is liable to show his GSTN number :

(A) Tax Invoice
(B) Name Board of Principal Place and additional place of business
(C) Both A) and B)
(D) None of the Above



10. What is the prescribed time period to apply for GSTN by a non-resident taxable person? 

(A) Within 5 days from the crossing of the threshold limit
(B) Within 7 days from the commencement of business
(C) Within 30 days from the commencement of business
(D) At least 5 days prior to the commencement of business



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