MCQs on Goods and Services Tax (GST) -35

1. After how many days, the proper officer may cause the sale of distressed property? 

(a) 30 days 
(b) 60 days 
(c) 90 days 
(d) 120 days 


2. The following amounts due cannot be paid through installments, 

(a) Self-assessed tax shown in return 
(b) Short paid tax for which notice has been issued 
(c) Arrears of tax 
(d) Concealed tax 


3. Maximum number of monthly installments permissible under section 80 is: 

(a) 36 
(b) 12 
(c) 48 
(d) 24 


4. Who is liable to pay tax if the business of an individual is discontinued before his death 

(a) Board of Directors or Manager 
(b) Any member of his person who is willing to pay 
(c) Legal representative of taxable person 
(d) Employee 


5. Who shall make an application for advance ruling? 

(a) Department  
(b) Applicant  
(c) Appellate Authority 
(d) None of the above 


6. What procedure should follow if the members of the Authority differ on any question on which the advance ruling is sought? 

(a) The members of the authority shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question. 
(b) The Authority will not take any decision and reject the application 
(c) The Authority will remand the case to jurisdictional officer 
(d) None of the above 


7. Within how many days the Authority shall pronounce its decision on advance ruling from the date of receipt of application 

(a) 30 days 
(b) 60 days 
(c) 90 days 
(d) 120 days 


8. Whether the ruling pronounced under Section 98 of CGST Act, 2017 have prospective or retrospective effect? 

(a) Prospective effect 
(b) Retrospective effect 
(c) Prospective/Retrospective effect based on case to case
(d) None of the above  


9. Who can appeal to the Appellate Authority? 

(a) Jurisdictional CGST/SGST officer or the applicant 
(b) Any Taxable Person 
(c) Any citizen concerned about the ruling passed 
(d) All of the above 


10. Appeal before the appellate authority can be filed within how many days? 

(a) 30 days 
(b) 60 days 
(c) 90 days 
(d) 120 days 


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