MCQs on Goods and Services Tax (GST) -14

1. The recipient must issue an invoice in the following cases: 

(a) The supplier fails to issue an invoice; 
(b) The supplier is unregistered; 
(c) The goods or services received notified for tax on reverse charge basis; 
(d) All of the above. 


2. Is there any time limit specified to furnish the return after serving of notice? 

(a) Yes, Return has to be filed by registered person who has failed to submit return under Section 39 or Section 45 within 15 days from service the notice. 
(b) Yes, Return has to be filed by registered person who has failed to submit return under Section 39 or Section 45 within 30 days from service the notice. 
(c) Yes, Return has to be filed by registered person who has failed to submit return under Section 39 or Section 45 within 45 days from service the notice. 
(d) No time limit has been specified. 


3. What are the consequences, where a registered person fails to furnish the return required under Section 39 or Section 45, even after the service of a notice under Section 46? 

(a) The proper officer may proceed to assess the tax liability of the said person to the best of his judgement. 
(b) issue an assessment order within a period of five years from the date specified under Section 44 
(c) Either (a) or (b) 
(d) Both (a) and (b) 


4. If the registered person furnishes a valid return within ……………of the service of the assessment order u/s 62 (1), the said assessment order shall be deemed to have been withdrawn. 

(a) 30 days 
(b) 60 days 
(c) 1 month 
(d) 2 months. 


5. Whether the registered person will get immunity from interest & late fee leviable if assessment order passed u/s 62(1) is withdrawn? 

(a) Taxable person will get immunity only from late fee u/s 47. 
(b) No, taxable person will still be liable for interest u/s Section 50 and late fee u/s Section 47. Therefore, no immunity has been provided for the same. 
(c) Taxable person will get immunity from late fee u/s 47 as well as interest u/s 50. 
(d) Taxable person will get immunity only from interest u/s 50. 


6. What is the consequence, where a taxable person fails to obtain registration even though liable to do so? 

(a) proper officer may assess the tax liability to the best of his judgement. 
(b) Issue a show cause notice and pass assessment order after providing opportunity of being heard. 
(c) Either (a) or (b) 
(d) Both (a) and (b) 


7. What are the pre requisites for proper officer to pass assessment order under Section 63? 

(a) Period selected for assessment has to be within 5 years from the end of due date for filing annual return of relevant period. 
(b) Show cause notice has to be issued before passing assessment order. 
(c) Opportunity of being heard has to be given before passing assessment order. 
(d) All of the above. 


8. Whether proper officer can proceed Suo-moto in assessing the tax liability of a taxable person on possession of relevant evidence? 

(a) No, the proper officer has to obtain prior permission of [Additional/Joint Commissioner] to proceed to assess the tax liability. 
(b) No, the proper officer has to obtain prior permission of Chief Commissioner to proceed to assess the tax liability. 
(c) No, the proper officer has to obtain prior permission of Principle Chief Commissioner to proceed to assess the tax liability. 
(d) Yes, the proper officer can proceed Suo-moto in assessing the tax liability of a taxable person on possession of relevant evidence. 


9. Whether summary assessment can only be initiated on previously filed return (u/s 39 and u/s 45)? 

(a) Summary assessment can be initiated on a person who has previously filed the return. 
(b) Summary assessment can be initiated on a person who has previously not filed the return. 
(c) Either (a) or (b). Submission of return u/s 39 and u/s 45 is not prerequisite. 
(d) Only (b). 


10. The order u/s 64 may be withdrawn: 

(a) On an application made by taxable person, 
(b) if the Additional/Joint Commissioner considers that such order is erroneous. 
(c) Either (a) or (b) 
(d) The order passed u/s 64 cannot be withdrawn. 



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