1. Taxable person made an online payment of tax. Due to technical snag CIN was not generated but my bank account is debited. What should he do? 

 (a) Wait for 24 hours for re-credit 
(b) Approach bank 
(c) File application with department 
(d) File return without challan 

2. What is the due date for payment of tax? 

 (a) Last day of the month to which payment relates 
(b) Within 10 days of the subsequent month 
(c) Within 20 days of the subsequent month 
(d) Within 15 days of the subsequent month 

3. A Company has head office in Bangalore and 4 branches in different states, all registered under GST and one ISD registered unit in Delhi. How many electronic cash ledgers will the company have? 

 (a) 1 
(b) 4 
(c) 5 
(d) 6 

4. What is the validity of challan in FORM GST PMT-06? 

 (a) 1 day 
(b) 5 days 
(c) 15 days 
(d) Perpetual validity 

5. The time limit to submit a report of the audit u/s 66 is: 

 (a) within the period of ninety days without any extension of time. 
(b) within the period of sixty days without any extension of time. 
(c) within the period of ninety days. The proper officer may, on an application made to him in this behalf or for any material and sufficient reason, extend the said period by another ninety days. 
(d) None of the above. 

6. The expenses of audit u/s 66 is determined and paid by: 

 (a) the [Commissioner]. 
(b) the [Deputy/ Assistant Commissioner] with prior approval of the Commissioner. 
(c) the registered person. 
(d) Any of the above. 


7. Initiation of action under this section is by a Proper Officer not below the rank of ………….. 

 (a) Superintendent 
(b) Joint Commissioner 
(c) Inspector   
(d) Commissioner 

8. Which are the places of business / premises which can be inspected by the proper officer under this section? 

 (a) Any places of business of a taxable person 
(b) Any places of business of a taxable person engaged in the business of transporting goods 
(c) Any places of business of an owner or an operator of a warehouse or godown 
(d) All of the above 

9. Is it mandatory that ‘reasons to believe’ must exist before issuing authorization for Inspection or Search and Seizure by the proper officer? 

 (a) Yes 
(b) No 
(c) Not mandatory
(d) None of the above 

10. Can the seized goods be released on provisional basis upon execution of a bond and furnishing of security or on payment of applicable tax, interest and penalty? 

 (a) Yes 
(b) No Inspection
(c) At proper officer’s discretion 
(d) None of the above 

More MCQs on Goods and Services Tax (GST)