MCQs on Goods and Services Tax (GST) -13

1. When can a voluntarily registered person’s registration be cancelled? 

(a) If the person does not start business within six months from the date of registration. 
(b) Business has been discontinued or transferred for any reason. 
(c) Non-filing of returns for a continuous period of six months or for three consecutive tax period in case of composite dealer. 
(d) All of the above 


2. What are the consequences of obtaining registration by misrepresentation? 

(a) Liable to cancellation of registration by proper officer. 
(b) Liable to fine not exceeding Rs. 1,000,000/- 
(c) Imprisonment for a period of 6 months to 3 years. 
(d) Both (b) and (c) 



3. Does cancellation of registration under CGST affect the liability under SGST/IGST for period prior to cancellation of registration? 

(a) Cancellation of registration will immune his liability under CGST only. 
(b) Cancellation of registration will immune his liability under IGST only. 
(c) Cancellation of registration will immune his liability under SGST and CGST but not under IGST. 
(d) Cancellation does not affect the liability of taxable person to pay tax and other dues under CGST/SGST/IGST Act. 


4. Within how many days an application for revocation of cancellation of registration can be made? 

(a) Within 7 days from the date of service of the cancellation order. 
(b) Within 15 days from the date of issue of the cancellation order. 
(c) Within 45 days from the date of issue of the cancellation order. 
(d) Within 30 days from the date of service of the cancellation order. 



5. Which of the following statements are correct? 

(i) Revocation of cancellation of registration under CGST/SGST Act shall be deemed to be a revocation of cancellation of registration under SGST/CGST Act. 

(ii) Cancellation of registration under CGST/SGST Act shall be deemed to be a cancellation of registration under SGST/CGST Act. 

(iii) Revocation of cancellation of registration under CGST/SGST Act shall not be deemed to be a revocation of cancellation of registration under SGST/CGST Act. 

(iv) Cancellation of registration under CGST/SGST Act shall not be deemed to be a cancellation of registration under SGST/CGST Act. 

Code:
(a) (i) & (ii)
(b) (iii) & (iv)
(c) (i), (ii) & (iii)
(d) (i), (ii), (iii) & (iv)


6. How a person can submit the application for registration? 

(a) Filing FORM GST REG-01 along with necessary documents with the jurisdictional proper officer. 
(b) Filing FORM GST REG-01 electronically in the common portal and uploading the required documents along with the application. 
(c) Uploading necessary documents electronically in the common portal and also submitting manually to the jurisdictional proper officer. 
(d) None of the above 




7. A bill of supply can be issued in case of inter-State and intra-State: 

(a) Exempted supplies; 
(b) Supplies by composition suppliers; 
(c) Supplies to unregistered persons; 
(d) None of the above. 


8. An invoice must be issued: 

(a) At the time of removal of goods; 
(b) On transfer of risks and rewards of the goods to the recipient; 
(c) On receipt of payment for the supply; 
(d) Earliest of the above dates. 


9. An acknowledgement must be given on receipt of advance payment in respect of supply of goods or services: 

(a) Yes, in the form of a proforma invoice; 
(b) Yes, the invoice must be raised to that extent 
(c) Yes, as a receipt voucher
(d) None of the above 


10. A continuous supply of goods requires one of the following as a must: 

(a) The goods must be notified by the Commissioner in this behalf; 
(b) The contract for supply lasts for a minimum period of 3 months; 
(c) The supply is made by means of a wire, cable, pipeline or other conduit; 
(d) Supplier invoices the recipient on a regular or periodic basis. 




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