MCQs on Goods and Services Tax (GST) -17

1. Which one of following statements are correct? 

(a) Voluntary registration is not possible under GST. 
(b) Voluntarily registered person not liable to comply with all the provisions of the GST. 
(c) A person may get himself registered voluntarily and shall comply with all the provisions of GST. 
(d) None of the above. 


2. A person not required to obtain registration if he is required to pay tax under reverse charge and there are no taxable supplies made by him. 

(a) Incorrect, if person who are required to pay tax under reverse charge, irrespective of threshold shall obtain registration. 
(b) Incorrect, if person who are required to pay tax under reverse charge obtain registration only if such value of supplies under reverse charge exceeds the threshold limit. 
(c) Above statement is correct. 
(d) A person is required to obtain registration if he is required to pay tax under reverse charge and also he is also making taxable supplies irrespective of the threshold limit. 


3. What is the validity of the registration certificate issued to casual taxable person and non-resident taxable person? 

(a) 90 days from the effective date of registration 
(b) Period specified in the application for registration 
(c) Earliest of (a) or (b) above 
(d) 180 days from the effective date of registration. 


4. Which of the following requires amendment in the registration certificate? 

(a) Change of name of the registered person 
(b) Change in constitution of the registered person 
(c) Switching over form composition scheme to normal scheme or vice versa. 
(d) All of the above 


5. A payment voucher need not be raised if the supplier is an unregistered person. 

(a) True, as the recipient is required to issue an invoice in that case; 
(b) True, if the unregistered person does not require it; 
(c) False, a payment voucher is the only document to evidence the supply; 
(d) False, payment voucher should be issued in addition to raising an invoice for the inward supply


6. The time limit for issue of tax invoice in case of continuous supply of goods: 

(a) At the time of issue of statement of account where successive accounts are involved; 
(b) At the time of receipt of payment, if payments are received prior to issue of accounts; 
(c) On a monthly basis; 
(d) As and when demanded by the recipient. 


7. PAN issued under the Income Tax Act is mandatory for grant of registration. 

(a) It is one of the document listed. 
(b) Yes, but non-resident taxable person may be granted registration on the basis of any other document. 
(c) No, for persons who are required to deduct tax at source u/s 51 shall have TAN in lieu of PAN. 
(d) Both (b) and (c) 


8. An E-commerce operator should get registered irrespective of his threshold limit? 

(a) Yes 
(b) No, required to register only if his aggregate turnover exceeds the threshold limit. 
(c) Yes, if he is located in North-western states. 
(d) He is required to register if he is liable to collect tax at source and his aggregate turnover exceeds the threshold limit. 



9. What is the validity of the registration certificate? 

(a) One year 
(b) Valid till it is cancelled.  
(c) No validity  
(d) Five years. 



10. Which of the following statements are correct? 

(i) Persons who are required to deduct tax u/s 51 shall obtain registration irrespective of the threshold specified. 
(ii) Persons who are required to collect tax u/s 52 shall obtain registration irrespective of the threshold specified. 
(iii) Every electronic commerce operator shall obtain registration irrespective of the threshold specified. 
(iv) Persons who required to pay tax u/s 9 shall obtain registration irrespective of the threshold specified. 

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




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