1. Whether all persons are mandatorily required to obtain registration? 

(a) Yes 
(b) Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services and for others if specified threshold limit exceeds in a financial year. 
(c) Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services. 
(d) No, only if specified threshold exceeds in a financial year then only need to obtain. 

2. The books and other records U/S 35 are to be maintained at 

(a) Place where the books and accounts are maintained 
(b) Place of address of the Proprietor/ Partner/Director/Principal Officer 
(c) Principal place of business mentioned in the Certificate of Registration 
(d) Any of the above 

3. In case, more than one place of business situated within a state specified in the Registration Certificate, the books and Accounts shall be maintained at 

(a) Each place of business pertaining to such place alone 
(b) Place where the books of accounts are maintained for all places situated within a state
(c) At principal place of business covered mentioned in the Registration Certificate for all places of business in each state 
(d) Any of the above 

4. Accounts are required to be maintained in 

(a) Manual form 
(b) Electronic form 
(c) Manual and electronic form 
(d) Manual or electronic form 

5. Who of the below, even if not registered, is required to maintain records 

(a) Owner of warehouse 
(b) Owner of godown 
(c) Owner of any other place used for storage of goods 
(d) All the above 

6. If a turnover during a financial year exceeds the prescribed limit, then accounts get audited by 

(a) Chartered Accountant 
(b) Cost Accountant 
(c) Either (a) or (b) 
(d) All of the above 

7. What accounts and records are required to be maintained by every registered taxable person at his principal place of business 

(a) account of production or manufacture of goods 
(b) inward or outward supply of goods and/or services 
(c) stock of goods, input tax credit availed &  output tax payable and paid 
(d) All of the above 

8. Can all the records be maintained in an electronic form?  

(a) Yes 
(b) No 
(c) Some records 
(d) Yes, if authenticated by digital signature 

9. The details of outward supplies of goods or services shall be submitted by 

(a) 10th of the succeeding month 
(b) 18th of the succeeding month 
(c) 15th of the succeeding month 
(d) 20th of the succeeding month 

10. Details of Outward supplies shall include 

(a) Invoice 
(b) Credit and Debit notes 
(c) Revised invoice issued in relation to outward supplies 
(d) All the above 

More MCQs on Goods and Services Tax (GST)