MCQs on Goods and Services Tax (GST) -12

1. Where the application for grant of registration has been approved, a certificate of registration in _____shall be made available to the applicant on the____ 

(a) FORM GST REG-06, Common Portal 
(b) FORM GST CER-06, Common Portal 
(c) FORM GST CER-06, Jurisdictional office 
(d) FORM GST REG-10, Company portal 

2. Which of the below statements are incorrect in finding out the effective date of registration? 

(a) From the date on which a person becomes liable to registration, where application is submitted within 30 days from such date. 
(b) Date of grant of registration, where application is submitted after 30 days from such date. 
(c) From the date of grant of provisional registration, in case of persons registered under earlier law. 
(d) Date of issue of certificate of registration. 

3. Can a person apply for registration to pay tax u/s 10 for any of his business verticals at his choice? 

(a) Yes, irrespective of the registration status of other business verticals. 
(b) No all of his other business verticals also should have obtained registration for paying tax under section 10. 
(c) Yes, provided majority of the business verticals are paying under section 10. 
(d) Yes, if all the business vertical in a state are obtained registration to pay tax under section 10. 

4. An Unique Identity Number will be allotted to the following persons upon submitting an application: 

(a) All the taxable persons can apply. 
(b) Only unregistered persons can apply. 
(c) Specialized agency of the UNO or any multilateral financial institution or consulate or embassy of foreign countries. 
(d) No such concept under CGST/SGST Act. 

5. Every registered taxable person shall display his certificate of registration in a prominent location at his principal and at every other place of business also GSTIN shall be displayed on the name board at the entry of such places. 

(a) No, certificate of registration to be displayed only at a registered place of business and GSTIN need not be displayed on the name board. 
(b) Yes above statement is correct. 
(c) No, GSTIN to be displayed only on the invoices. 
(d) Above statement is correct subject to certificate of registration to be displayed only at registered place of business. 

6. Under what circumstances physical verification of business premises is mandatory? 

(a) Physical verification of business premises is a discretionary power of proper officer. 
(b) If additional information for registration asked by the proper officer is not submitted within specified time. 
(c) If certificate of registration is obtained on misrepresentation of facts. 
(d) If photograph of the business premise is not uploaded in the common portal within specified time. 

7. State which of the following statement is correct in respect of obtaining a separate registration for Business verticals: 

(a) Person can obtain centralized registration. 
(b) Person shall obtain a separate registration for each of his verticals. 
(c) He can have only two registration in a state. 
(d) Either (a) or (b). 

8. Business which has centralized registration under existing act. 

(a) Shall obtain a centralized registration under GST Law. 
(b) Shall obtain separate registration in each state from where it is making taxable supplies 
(c) Shall obtain registration on temporary basis. 
(d) No need to apply for registration under GST. 

9. Tax invoice must be issued by________ 

(a) Every supplier 
(b) Every taxable person 
(c) Registered persons not paying tax under composition scheme 
(d) All the above 

10. Law permits collection of tax on supplies effected prior to registration, but after applying for registration: 

(a) Yes, but only on intra-State supplies, if the revised invoice is raised within one month; 
(b) Yes, but only on intra-State supplies effected to unregistered persons, if the revised invoice is raised within one month; 
(c) Yes, on all supplies, if the revised invoice is raised within one month; 
(d) No, tax can be collected only on supplies effected after registration is granted. 

More MCQs on Goods and Services Tax (GST)

1 comment:

  1. I am getting GST registration form in online. I have to include the new business name in GST registration certificate. I am getting the some nature of ideas and information in online. I want some matters about GST refunding policies. I have to read the some nature of points and application filling points are needed for me. If you have to add the accurate methods and provisions here. I am searching the process and information in online. But i need the secured types of data and supplying data in online. My friends are sharing the main ideas and applying procedure to me. I am just considering the work and main sources in online. I have supply some of important messages and my queries to the friends. What is GST fraud and GST tax rates for the each product? I need the better answer from you. I have searching the accurate and real lines in online. I need the rate for the water cane and other liquid products. Did you get any information about the GST? Please share me my mail id. I have followed more friends and collect more mail items also. It is given some of experience to receive the quality points.
    GST registration need for my business. I have submitted my business name and documents in online. I am reading some of customer's reviews and their experience in some company invitation prints. The choosing company should be response quickly and answer the questions also. Important and good invitation design is possible to track with online. Great advice and suggestion is needed from you. Understandable planning and actual way of amazing design is possible to get from you. GST updates and registration methods are needed in application form filling. I need to install the GST software for business registration


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