SJC MCQ Book Cma Inter

MCQ on Indirect Tax
For CA / CS / CMA Inter
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Mahatma Gandhi
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Contents
Sl.
Chapter Name Page No.
No.
BLOCK - A : Introduction & Levy and Collection of Tax
1. Overview of GST 3-8
2. Supply 9-21
3. Reverse Charge Mechanism 22-27
4. Composition Scheme 28-34
5. Exemption 35-40
BLOCK - B : Time, Value and Place of Supply

6. Input Tax Credit 43-54
7. Place of Supply 55-66
8. Time of Supply 67-74
9. Value of Supply 75-86
BLOCK - C : Registration & Tax Invoice

10. Registration 89-104
11. Tax Invoice 105-114
BLOCK - D : Payment of Taxes

12. Payment of Taxes 117-126
BLOCK - E : TDS, TCS & Returns

13. TDS, TCS & Returns 129-139
Block - A
Introduction & Levy
and Collection of Tax
Overview of GST
A Block
Chapter 1
Overview of GST
Multiple Choice QuestioS
1. GST stands for— b) Constitution (100th Amendment) Act,

a) Good and Simple Tax 2016
b) Geographical Sales Tax c) Constitution (99th Amendment) Act, 2016
c) Geographical Services Tax d) Constitution (110th Amendment) Act,
d) Goods and Services Tax 2016
7. The two components of dual model of GST are:
2. In India GST became effective from—
a) CGST and SGST
a) 30th June 2017
b) IGST and CGST
b) 8th August 2017
c) IGST and SGST
c) 1st July 2017
d) All of the above
d) 1st October 2017
3. GST is a_____based tax on consumption of 8. The GST model has following rate structure:
goods and services. a) 0%, 5%, 12.5%, 18%
a) Origin b) 0%, 5%, 18%, 28%
b) Destination c) 5%, 12%, 18%, 28%
c) Supply d) 0%, 5%, 15%, 28%
d) Both (b) and (c) are correct. 9. _____will be levied in place of Central Sales
4. The idea to introduce GST is made in year Tax (CST):
a) 2000 a) CGST and SGST
b) 2004 b) IGST
c) 2006 c) UTGST/SGST
d) 2010 d) CGST
5. Which of the following tax is not subsumed 10. _____will be levied in place of Value Added Tax
in GST? (VAT):
a) Value added tax a) CGST and SGST
b) Basic Customs Duty (BCD) b) IGST
c) Additional Customs Duty, commonly c) UTGST/SGST
known as Countervailing Duty (CVD) d) CGST
d) Special Additional Duty of Customs - 4% 11. Every person registered under GST shall be
(SAD) issued a unique number called as:
6. For the purpose of GST,_____was passed. a) GSTAN (Based on TAN)
a) Constitution (101 st Amendment) Act, b) GSTIN (Based on PAN)
2016 c) GSPIN (Based on PAN)
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d) GSTPIN (Unique Identification Pin) b) Sh. P. Chidambaram

12. Administration and levy of GST is as follows: c) Sh. Arun Jaitley
d) Sh. Pranab Mukherjee
a) Only Centre will levy and administer all
CGST, SGST and IGST.
b) Centre will levy and administer CGST and 18. Who is the Chairman of GST Council?
IGST and States will levy and administer a) Sh. Atal Bihari Vajpayee
SGST b) Sh. P. Chidambaram
c) Centre will levy and administer IGST only c) Sh. Arun Jaitley
and States will levy and administer CGST d) Sh. Pranab Mukherjee
and SGST
d) State will levy and administer SGST and 19. When the Constitutional Amendments in
IGST and IGST shall be distributed among respect to GST were made effective?
Centre and State partially. a) 16.09.2016
b) 01.07.2017
13. How many returns are required to be filed by a
regular taxpayer in a year under GST regime? c) 30.06.2017
d) None of the above
a) 36
b) 25 20. Who shall be the Chairman of the GST
c) 24 Council?
d) 37 a) Union Finance Minister
b) State Finance Minister
14. Which of the following commodities are not
kept out of GST regime? c) Prime Minister
d) Lieutenant Governor
a) Distribution and transmission of electricity
b) Sale and purchase of real estate 21. How shall the Vice chairperson of the GST
c) Alcoholic liquor Council be elected?
d) Tobacco and tobacco products. a) GST Council shall elect from its Members
15. Article_____in Constitution of India makes b) President shall nominate
provision for constitution of GST Council? c) Prime Minister shall nominate
a) 279A d) States shall with majority elect the Vice
b) 366 chairperson
c) 269A 22. Which Article of the Indian Constitution
d) 246A defines the GST?
16. GST Council is the Constitutional Authority to a) Article 279A
decide policies of GST. b) Article 366(12A)
a) Complex c) Article 265
b) Apex d) Article 270
c) Secondary 23. Goods & Services tax means a tax on_____of
d) Base goods or services or both.
17. Who was the Finance Minister of India at a) Sale
the time of implementation of Goods and b) Transfer
Services Tax Act? c) Supply
a) Sh. Atal Bihari Vajpayee d) All of the above
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Overview of GST
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24. _____shall be levied on the inter-State branch a) 200
transfers. b) 12
a) IGST c) 120
b) CGST d) 100
c) UTGST 31. Which Article of the Indian Constitution
d) SGST empowers the Government of India to levy
25. Will free supplies made to related person be IGST in case of inter-State supply?
taxable under GST? a) Article 246A
a) Yes b) Article 279
b) No c) Article 269A(1)
c) Maybe d) Article 366(26A)
32. Tobacco products shall be subject to which of
26. GST is payable in the_____. the following taxes?
a) State where the goods or services or both a) Excise duty
are finally consumed.
b) GST
b) State where the goods or services or both
c) Excise duty plus GST
are procured.
d) VAT
c) State where the goods are manufactured
d) All of the above 33. Which section of the IGST says that petroleum
shall later be brought under GST Ambit?
27. What duties are levied in case of import of
goods? a) Section 4
a) Integrated goods & services tax b) Section 5(1)
b) Basic Custom Duty c) Section 5(2)
c) Social Welfare Surcharge d) Section 6
d) All of the above 34. Can tax be imposed on entertainment &
amusement by the Municipality, panchayat,
28. GST Compensation Cess shall be payable
on_____. Regional Council & District Council after
implementation of GST?
a) Garments
b) Aerated drinks a) Yes
c) Electronics b) No
d) Stationery c) Yes, with prior permission of GST Council
d) Maybe
29. Central excise shall continue on which of the
following products? 35. When was GST implemented in State of
Jammu & Kashmir?
a) Petroleum crude
b) High speed diesel a) 1st July 2017
c) Motor spirit b) 8th July 2017
d) All of the above c) 30th June 2017
d) 1st August 2017
30. Territorial waters upto_____nautical miles
36. What can be the maximum rate of IGST that
inside the sea will be a part of the State so far
can be levied?
as the GST is concerned.
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a) 28% 43. When the 4 Bills namely: CGST Bill 2017,

b) 40% SGST Bill 2017, UTGST Bill 2017 & GST
c) 20% (Compensation to States) Bill 2017 received
d) 50% the President’s assent?
a) 12th April 2017
37. Which of the following fall in 0.25% rate
b) 30th June 2017
category?
c) 8th August 2016
a) Rough diamonds
d) 1st July 2017
b) Precious & semi-precious stones
c) All of the above 44. GSTN is a_____
d) None of the above a) Non-profit organisation
b) Profit organisation
38. Which of the following are the benefits of GST
c) None of the above
implementation?
d) One Person company
a) Easy distribution network
45. The contract for developing GSTN was given
b) Seamless flow of credit
to_____.
c) Uniform GST law all over India
a) Infosys
d) All of the above
b) Wipro
39. Which website is used for filing GST returns? c) Intel
a) www.cbic.gov.in d) None of the above
b) www.gst.gov.in
46. Which Constitutional Amendment paved way
c) www.gstcouncil.gov.in for the introduction of GST?
d) All of the above a) Constitution (101st Amendment) Act
40. What is the meaning of the cascading effect? b) Constitution (25th Amendment) Act
a) Charging tax on tax c) Constitution (75th Amendment) Act
b) Dual taxation d) Constitution (100th Amendment) Act
c) Non-eligibility of ITC 47. Which of the following are special category
d) None of the above states?
41. Which are the major deficiencies of the earlier a) Assam, J&K, Manipur, Meghalaya
taxation system? b) Punjab, Manipur, Meghalaya
c) Assam, J&K, Daman & Diu, Meghalaya
a) Multiplicity of taxes
d) Assam, J&K, Manipur, Siiiguri
b) Non-availability of cross utilisation of taxes
c) Obstructed movements of goods 48. Functions of GSTN includes_____
d) All of the above a) Facilitating registration
b) Computation & settlement of IGST
42. Which was the first country to implement GST?
c) Matching of tax payment details with
a) USA
banking network
b) China d) All of the above
c) France
49. GST Compensation Cess shall be levied
d) Switzerland
on_____

Overview of GST
A Block
a) Automobile sector c) Harmony system number
b) Specified luxury goods or demerit goods d) Harmonised system network
c) Pan masala 57. SAC Stands for_____
d) All of the above a) Service accounting code
50. GST Council was constituted on_____ b) Service assistance code
a) 12th September 2016 c) Supply accounting code
b) 15th September 2016 d) Service application code
c) 8th August 2016 58. Can a person without PAN apply for registra-
d) 12th April 2017 tion under GST?
51. Which of the following are the salient features a) Yes

of GSTN? b) No
a) Trusted National Information Utility c) Maybe
b) Handles complex transactions d) None of the above
c) Technology partner 59. Which of the following taxes will be levied on
d) All of the above Imports of goods and services?
52. India has chosen its GST model from_____ a) CGST
a) USA b) SGST
b) China c) IGST
c) UAE Countries d) Exempt Overview
d) Canada 60. GST, SAC stands for:
53. What does I stands for in IGST? a) Services Accounting Code
a) Integrated b) Software Accounting Code
b) Intra c) System Accounting Code
c) Inter d) Service application code.
d) International
61. When does liability to pay GST arise in case of
54. Which of the following tax is not subsumed supply of goods?
in GST? a) On raising of invoice
a) Stamp duty b) At the time of supply of goods
b) Entertainment tax c) On receipt of payment
c) Octroi d) Earliest of any of above.
d) VAT 62. Alcoholic liquor for human consumption is
55. How the supplies shall be classified in GST? subjected to
a) HSN/SAC a) State excise duty
b) HSN b) Central Sales Tax/Value Added Tax
c) SAC c) Both (a) and (b)
d) Custom tariff code d) GST Overview
56. HSN stands for_____ 63. Taxes subsumed in GST are

a) Harmonised system nomenclature a) Service tax
b) Harmonised system number b) Luxury tax
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c) VAT a) 1%
d) All of the Above b) 5%
c) 28%
64. The term ‘goods’, as defined under section
2(52) of the CGST Act, 2017, does not include- d) 40%
a) Grass 68.
Mr. A is the owner of a petrol pump in
b) Money and securities Rajasthan state and also owns certain licenses
c) Actionable claims for supply of liquor. With the implementation
d) Growing crops of GST, he got to know that certain items
relating to his business don’t fall in the ambit
65. Which of the following is not considered as of GST initially. Which of the following goods
‘goods’ or ‘services’ under the CGST Act, 2017? and services are not taxable under GST?
a) Sale of a ten paisa coin having sale value of i) Supply of alcholic liquor for human
Rs.100/- Consumption
b) Sale of shares of unlisted company ii) Petroleum Crude
c) Sale of lottery tickets iii) Motor Spirit (petrol)
d) All of the above iv) High Speed Diesel
66. In GST, both Central and State Governments v) Natural Gas
have simultaneous power to levy GST on: Which of the above are not chargeable to
a) Intra-State Supplies only GST?
b) Inter-State Supply only a) i,iii,iv,v
c) Import b) i,ii,iv,v
d) Both Intra-State and Inter-State Supply c) ii,iii,iv
d) All of the above
67. What is the highest rate of tax prescribed by
GST Council?
Answers
1 d 2 c 3 b 4 a 5 b 6 a
7 a 8 c 9 b 10 c 11 b 12 b
13 b 14 d 15 a 16 b 17 c 18 c
19 a 20 a 21 a 22 b 23 d 24 a
25 a 26 a 27 d 28 b 29 d 30 b
31 c 32 c 33 c 34 a 35 b 36 b
37 b 38 d 39 b 40 a 41 d 42 c
43 a 44 a 45 a 46 a 47 b 48 d
49 d 50 b 51 d 52 d 53 a 54 a
55 a 56 a 57 a 58 a 59 c 60 a
61 b 62 c 63 d 64 b 65 b 66 a
67 d 68 d

Supply
A Block
Chapter 2
Supply
1. What is the taxable event under GST? c) Schedule III
a) Manufacturing of goods d) None of the above
b) Sales of Goods 5. Flow of consideration is not a mandatory field
c) Provision of Services under supply, in case of:
d) Supply a) Imports
2. Goods within the meaning of supply does not b) Activities specified under schedule I
includes c) Both
a) Movable property d) None of the above
b) Money and securities 6. A famous actor paints some paintings and
c) Actionable claim and things forming part sells them. The consideration from such sale
of land which are to be severed under a is to be donated to a charitable trust. Does
contract of supply the above activity qualify as supply?
d) All of the above a) Yes
3. Recipient of supply of goods or services b) No
means c) With prior permission of Government
a) where a consideration is payable for d) None of the above
the supply of goods or services or both, 7. Can an activity be considered supply even
the person who is liable to pay that when not made in course or furtherance of
consideration; business?
b) where no consideration is payable for the a) Yes
supply of goods, the person to whom the b) No
goods are delivered or made available, or c) On prior Permission by the Government
to whom possession or use of the goods is d) Not applicable
given or made available; and
8. Supply as an activity can be made by:
c) where no consideration is payable for the
supply of a service, the person to whom a) Taxable Person
the service is rendered b) Non-taxable person also
d) All of the above c) Both
d) None
4. Items out of the purview of Supply are
9. Supply can be made to:
provided in
a) Taxable person only
a) Schedule I
b) Non-taxable person
b) Schedule II
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c) Both of the above any consideration. Does the same qualify as

d) None supply?
a) Yes, if made in the course or furtherance of
10. Who is taxable person under the definition of
business
supply?
b) No, since made without any consideration
a) Registered taxable person
c) Not a supply
b) Unregistered person liable to be registered
d) Yes
as taxable person
c) Person not liable to take registration but 15. Siddhartha Fabrics made certain transfer of
takes voluntary registration under GST 400 Kurta Pieces to its branch in the same
d) All of the Above state. The transfer was made without any
consideration. Does the same classify as
11. A proprietor has received certain architectural
supply?
services for his house for which he pays a
a) No, since made without consideration
consideration of ` 2,700. The person claims
that the supply executed was not made in the b) Yes, being branch transfer
course or furtherance of business. Is the same c) No, as supply made to self
eligible to be considered as supply? d) None of the above
a) Yes 16. M/s Deepak Ltd. made certain gifts to its
b) No employees, as
c) On prior permission of Government i Pradeep-INR 50000
d) Not any ii Sandeep-INR 47000
12. ABC Ltd. donates old computers to a iii Brij Kishor-INR 57000
charitable institution after they purchased Which of these gifts shall be liable to GST?
new computer systems. Such donation of a) (i), (ii) & (iii)
computers on permanent basis is b) (i) & (iii)
a) Supply under GST c) Only (iii)
b) Shall not be a supply d) None of the above
c) On prior approval of Government 17. Any gift made by an employer to an employee
d) Not any shall be considered as supply. What is the limit
prescribed for the same?
13. A Holding entity made certain transfer of fixed
asset on permanent basis to its subsidiary a) Less than or equal to 50,000
entity without any consideration. Does the b) More than 50,000
same classify as a supply under GST? c) Exactly 50,000
d) 50,000 and above
a) Yes
b) No 18. What are the transactions to be classified as
c) On prior Permission of Government supply even if made without consideration?
d) None of the above a) Permanent transfer or disposal of business
asset
14. ABS Co. Pvt. Ltd. Provides certain services to b) Supply between related or distinct person
Mr. Jacob who holds 35% of the voting right in c) Import of services from related persons or
the company. The transfer made was without from self-establishment outside India

Supply
A Block
d) All of the Above a) Yes
b) No
19. Supply of goods or other similar articles for
human consumption as a part of service, shall c) On the prior approval of government
be classified as: d) None of the above
a) Supply of goods 25. ABC Co. Pvt. Ltd. transferred certain assets
b) Supply of services forming part of business asset. The same
c) Both was transferred free of cost without any
d) None of the above consideration. What shall be the classification
of such supply?
20. Saurabh Associates of Delhi receives certain
a) Supply of Goods
consultancy services from Helen Corporates in
b) Supply of Services
USA. Both are not related person. The services
received is without any consideration. Does c) Does not qualify as supply
the same classify as supply? d) As per the opinion of tax authority
a) Yes, Being import of services in the course 26. Mr. Vijay, being a Director of Kalisto Pharma
of business Pvt. Ltd. Is provided a car which he uses for
b) No, Since party to the contract are not his personal purpose. Does the same classify
related as supply? If yes under which group?
c) On the prior approval of the Government a) Yes, Supply of Goods
d) None of the above b) Yes, Supply of Services
21. Transfer of rights in goods has been c) Does not qualify as Supply
considered as supply under schedule II. What d) None of the above.
type of supply is it? 27. Mr. Ajay a taxable person initiates action
a) Supply of Goods of winding up his business due to any non-
b) Supply of Services compliance clause under legal verdict of
c) Either of two at the option of authority court. As a result of such incidence, he shall
d) None of the above cease to be taxable person under GST. All the
stocks standing as on date of winding up of
22. What type of supply shall transfer of title in business shall hence be classified as:
goods under works contract constitute?
a) Supply of Goods
a) Supply of Goods b) Supply of Services
b) Supply of services c) Does not qualify as supply
c) Either of the two at the option of authority d) None of the above
28. What shall be the proper classification of
23. Any transfer made of title in goods shall be Renting of immovable property under supply?
considered as:
a) Supply of Goods
a) Supply of services b) Supply of Services
b) Supply of goods c) Does not qualify as supply
c) Does not qualify as supply d) None of the above
d) At the option of taxpayer
29. Temporary transfer or permitting use of
24. A job worker performed certain dyeing
intellectual right or property is classified as:
operations on fabrics. Does the given
operation qualify as supply? a) Supply of Goods
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Supply
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b) Supply of Services c) Both

c) Does not qualify as supply d) None of the above
d) Supply on the prior permission of
35. What is the classification of sale of land and
Government
building under GST?
30. Perfect Info Solutions offers Computax a) Supply of Goods
software to businesses for smooth processing b) Supply of Services
of returns and accounts. Such software shall c) Does not qualify as supply
be considered as:
a) Supply of Goods
36. Schedule III of the CGST Act includes which of
the following?
c) Does not qualify as supply
a) Funeral, Burial, Crematorium
b) Functions performed by MP’s, MLA’s
31. Mr. Oberoi agreed with Duplex Info. Co. Pvt. c) Services by any court or tribunal
Ltd. to withdraw the suit filed against the
d) All of the above
company, if principle amount of loan paid
by him to company is returned to him within 37. Mr. B, a whole time director in Shiva Co.
prescribed time. Does the withdrawal of the Pvt. Ltd. provides certain services in the
suit qualify as supply? course of employment to the company. The
a) Yes Consideration received in respect of such
b) No services has been taxed under Reverse charge
c) At the approval of Government mechanism. Is the classification justified?
d) None of the above a) Yes, Services of Director has been consid-
ered under Reverse charge Mechanism
32. Which among the following is included in
Schedule II b) No, Since he is an employee and the same
fall under the ambit of schedule III
a) Transfer of title in goods
c) At the option of the Company
b) Renting of Immovable property
c) Temporary transfer or permitting use of
intellectual property rights 38. The Government of Haryana took initiative
d) All of the above to develop Khadi, Village and Rural Industries
in various Panchayats and municipalities
33. Transaction falling outside the ambit of
as public authorities. The same provision is
supply are provided in:
covered under:
a) Schedule I
a) Supply of Goods
b) Schedule II
c) Schedule III
c) Neither of the two
d) At the option of Appropriate Authority
34. Items provided under the ambit of Schedule III
39. Which of the following is not the characteristic
are not considered as:
of the composite supply?
a) Supply of Goods
a) Naturally bundled
b) One supply should be a principal supply

Supply
A Block
c) Single price is charged for the supply 45.
Ajay went into Big Bazaar Outlet and
d) None of the above purchased a gift wrap containing canned
foods, sweets, chocolates, cakes, dry fruits,
40. Which of the following is the feature of mixed
aerated drink and fruit Juices. What type of
supply? supply it shall constitute?
a) Supply made at a single price a) Composite Supply
b) Non-taxable Goods supplied b) Mixed Supply
c) Naturally Bundled c) Non Taxable Supply
d) Persons in same industry follow same d) Not a supply under GST
practices 46. Mr. Rohit received a gift from a relative on
41. ABC Pvt Ltd. manufactures the jeans on order the occasion of Diwali. The packed box
of XYZ Pvt Ltd. Further, after manufacturing, contains canned foods, sweets, chocolates,
it also gets it delivered to XYZ Ltd. & gets the cakes, dry fruits, aerated drink and fruit Juices
all together. What type of supply shall it
in transit insurance done. What kind of supply
constitute?
is this?
a) Composite Supply
a) Mixed Supply
b) Mixed Supply
b) Composite supply
c) Non-taxable supply
c) None of the above d) Not a supply under GST
d) Don’t know
47. What shall be the tax rate applicable in case of
42. Which of the following is not a composite Composite supply?
supply? a) Tax rate on principal item
a) Goods are packed and transported with b) Highest tax rate of all the items
insurance c) Average rate of the taxes on all goods or
b) Supplier of machinery providing erection services bundled
and commissioning services d) None of the above
c) Goods transport agency arranging for
loading and unloading facility 48. What shall constitute the main item under
d) None of the above composite supply?
43. What does composite supply means? a) Principal Item of the supplies naturally-
bundled
a) Supply of two or more goods together
b) Item with Highest tax rate
b) The goods or services as provided are
c) As per the option of the taxpayer
naturally bundled
c) Both (a) and (b)
d) Neither (a) or (b) 49. What shall be the tax rate under mixed supply?
44. What does mixed supply means under GST? a) Tax rate as applicable on principal supply
a) Combination of two or more goods or b) Highest tax rate of all items bundled in
services made together for a single price. supply
b) Each of supply made together are not c) Either (a) or (b), at the option of taxpayer
naturally bundled. d) None of the above
c) Both (a) and (b) 50. A person purchase a bundle of toothpaste
d) None of the above along with Tooth brush. Toothpaste under
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Supply
A Block
this case is liable to GST at 12% and tooth 55. Will activities of charitable institution be
brush for instance is liable to GST at 18% and taxable under GST?
is sold as a single unit for a single price. What a) Yes
shall be the tax rate applicable in case of such b) No
supply?
c) At the prior approval of Government
a) 18% d) None of the above
b) 12%
56. Who are the appropriate authorities to notify
c) NIL
a transaction as supply of goods or services?
a) Central Government
51. A person purchases laptop from a vendor b) State Government
along with laptop bag. What types of supply
c) Central Board of Indirect tax and Custom
it shall constitute?
d) Both A and B on the recommendation of
a) Composite supply council.
b) Mixed Supply
57. What is the treatment of composite supply
under GST?
d) As per recommendation of Government
a) Supply of Principal item
52. Which of the following are not naturally b) Supply of item with highest tax rate
bundled?
c) Both (a) and (b)
a) A packet of Watch, Tie and Belt d) None of the above
b) A Packet of canned food, such a burger,
chocolates, sweets, cakes, etc. 58. For a transaction to be considered as supply,
it should fulfil certain requirements:
c) Both
d) None of the above a) It should be of goods and services
b) It should be made for a consideration by a
53. Which of the following does not constitute taxable person
supply under Section 7 of the CGST Act.
c) It should be made in the course or
a) Import of service for consideration not in furtherance of business
course or furtherance of business d) All of the above
b) Transaction in securities
59. Consideration within the meaning of supply
c) Services not in course or furtherance of
consists of:
business
d) Both (b) and (c) a) Money
b) Any payment made in kind
54. All the activities covered under actionable
c) Forbearance of any act
claims are exempt from tax as are entirely
d) All of the above
covered under schedule III. Do you agree?
a) Yes, as provided under schedule III 60. Business within the definition does not
b) No, Lottery, Betting and gambling is consists of:
covered under GST. a) Any trade, commerce, manufacture
c) As per the opinion of appropriate authority b) Supply and acquisition of capital goods
d) None of the above and services

Supply
A Block
c) Any activity of Government/Local a) Notified by the Government
Authority in which it is engaged as public b) Specified under schedule I of CGST Act
authority c) Both (a) and (b)
d) All of the above d) None of the above
61. What are different types of supplies covered 66. Mr. Joseph being a managing director of Alpha
under scope of supply? Project Pvt. Ltd. made gifts to his employees
a) Supplies made with consideration worth of INR 60,000 each for assisting in the
b) Supplies made without consideration architectural work of his house. Does the
same be considered supply?
c) Both of the above
d) None of the above a) Yes, since the value of gift exceeds the
provided limit of INR 50000
62. What are the differentiating factors between b) No, since the gift is not made in course or
composite and mixed supplies? furtherance of business
a) Existence of principal supply c) As per the option of appropriate authority
b) Nature and manner of bundling d) No
c) Manner of pricing
67. Does the supply by the employer to the
d) All of the above
employee in terms of contractual agreement
63. Apurva Co. Pvt. Ltd. makes certain supplies entered into between employer and
to Mr. Dinesh and Mr. Swapnil. Both of them employee is covered under the ambit of
holds 51% of the voting rights in the company supply and consequently GST?
and exercise major stake in the decision a) Yes
making. Does the same supply stands as b) No
related party transaction? c) As per the opinion of the appropriate
a) Yes authority
b) No d) None of the above
c) As per the opinion of the appropriate
68. Franklin enterprises made gifts to
authority
its employees worth 51,000 each, in
d) None of the above consideration of execution of a particular
64. Aaditya purchased a car for personal project of the company. Does the same
qualify as supply?
consumption which after two years of use
was sold to a car dealer, Chawla Motors for a) Yes, Since the value exceed 50000 per
certain consideration. Does the same qualify employee
as supply? b) No, since such gift is made against a
a) No, since the supply is not made in course consideration
or furtherance of business c) As per the opinion of the appropriate
b) Yes, since it is made for consideration authority
d) As per the opinion of appropriate Authority 69. Any agreement entered into as of hire
purchase or installment purchase of any
65. Any transaction of goods and services made
goods shall be classified as:
without consideration shall only qualify as
supply when: a) Supply of Goods

Supply
A Block
c) Neither of the two is this?

d) At the option of taxpayer a) Intra-State supply
70. Ajay let out his land for tenancy for a period b) Inter-State supply
of 3 years to Mohan. Such tenancy shall be c) Either of (a) or (b)
classified as: d) None of the above
a) Supply of goods 76. “Inward supply” in relation to a person, shall
b) Supply of services mean receipt of goods or services or both
c) Either of the two whether by _____
d) None of the above a) Purchase
71. Mr. A has been paid ` 50,000 by Mr. C for not b) Acquisition
selling the goods in his vicinity for a month. c) Any other means with or without
Does this constitute a supply? consideration
a) Yes d) All of the above
b) No 77. “Mixed supply” means _____
c) At the option of Government a) Two or more individual supplies of goods
d) None of the above or services, or any combination thereof,
made in conjunction with each other
72. A Ltd. has a contract with C Ltd. to provide
book keeping services to B Ltd. B Ltd. is a b) Done by a taxable person for a single price
subsidiary of A Ltd. The liability to discharge c) Does not constitute a composite supply
consideration for such book keeping service d) All of the above
is of A Ltd. As per the CGST Act, 2017, who will
78. “Continuous supply of services” means a supply
be the recipient of the above service?
of services which is provided, or agreed to be
a) A Ltd. provided, _____, under a contract, for a period
b) B Ltd. _____ with periodic payment obligations
c) C Ltd. and includes supply of such services as the
d) Both (a) and (b) Government may, subject to such conditions,
as it may, by notification, specify
73. Exempt supply includes:
a) Continuously or on recurrent basis, upto
a) Supplies attracting nil rate of tax
or exceeding three months
b) Supplies which are wholly exempt from
b) Continuously or on recurrent basis,
tax under section 11, or u/s 6 of IGST Act
exceeding three months
c) Non-taxable supply
c) At intervals, exceeding three months
d) All of above
d) At intervals, not exceeding three months
74. Mr. A of Delhi supplies goods in to Mr. C. Place
79. “Principal supply”, the term used in Composite
of supply is Delhi. What type of supply is this?
supply means the supply of goods or services
a) Intra-State supply which constitutes the _____ of a composite
b) Inter-State supply supply and to which any other supply forming
c) Either of (a) or (b) part of that composite supply is _____
d) None of the above a) Ancillary element, predominant
75. Mr. A of UP supplies to a SEZ located in Noida, b) Usual element, ancillary
UP. Place of supply is UP. What kind of supply c) Predominant element, ancillary

Supply
A Block
d) Predominant element, important consideration
80. “Services” means anything other than goods, 85. Mr. A had a capital asset on which he did not
money and securities but includes avail ITC instead claimed depreciation on
it. Now’ he has permanently transferred the
a) Activities relating to the use of money or
same to Mr. C without consideration. Is this a
its conversion by cash supply?
b) Immovable property
a) Yes
c) Securities b) No
d) Actionable claims c) Maybe
81. The definition of goods under the CGST Act d) None of the above
does not include— 86. As per which section or schedule does this
a) Grass transaction constitute a supply - Mr. A, being
principal supplies goods to his agent, Mr. C
b) Money and securities
who will sell the same on behalf of Mr. A.
c) Actionable claims
a) Schedule I
d) Growing crops b) Schedule II
82. As per the CGST Act, 2017, the term “works c) Schedule III
contract’’ includes: d) Section 8
a) Construction, fabrication, completion, 87. Mr. A of Delhi is transferring stock to its branch
erection, installation, etc. of movable in UP. Is this transaction taxable?
property a) Yes
b) Construction, fabrication, completion, b) No
erection, installation, etc. of immovable c) Maybe
property d) None of the above
c) Both (a) and (b)
88. Whether supply of goods by principal to his
d) None of the above agent or by agent to his principal is taxable in
83. While repairing the factory shed, few goods the absence of consideration?
were also supplied along with the labour a) Yes
service. What kind of supply is this? b) No
a) Composite Supply c) Maybe
b) Mixed Supply d) None of the above
c) Works Contract Service 89. Whether supply by artists through galleries is
d) None of the above leviable under GST?
84. Import of service shall be considered as a) Yes
supply if _____ b) No
c) Maybe
a) Done whether or not in course of or
furtherance of business
Hint: Circular No. 22/22/2017-GST, dated 21-
b) For a consideration
12-2017 states art works sent to the gallery
c) Both (a) & (b)
for exhibition does not involve consideration,
d) Done whether or not in course of therefore, the same is not a supply.
or furtherance of business without

Supply
A Block
90. Whether food supplied to the in-patients as 96. _____ of the Constitution provides that no tax
advised by the doctor is taxable under GST? shall be levied or collected except by authority
a) Yes of law?
b) No a) Article 254
c) Maybe b) Article 245
d) None of the above c) Article 265
91. What kind of supply is this transaction: “Food d) Article 256
supplied to the in-patients as advised by the
97. Which tax shall be levied in case of interstate
doctor in the hospital.”
supply of aircraft engines, parts & accessories
a) Composite Supply by airlines to own branch?
b) Mixed Supply
a) IGST
c) Works Contract Service
b) CGST+SGST
c) CGST+UTGST
92. Comment: “Supplies of food by a hospital to d) Not taxable as branch transfer
patients (not admitted) or their attendants or
visitors are taxable.” 98. In GST what is the taxable event?
a) Yes a) Sale
b) No b) Transfer
c) Maybe c) Supply
d) None of the above d) Transaction
99. Comment: Central Government can specify
93. Which section provides for the levy of the via notification, the transactions that shall
CGST? be treated as supply of goods or supply of
a) Section 5 services.
b) Section 7 a) Correct
c) Section 8 b) Incorrect
d) Section 9 c) Partially correct
94. What are the elements differentiates compos- d) None of the above
ite supply & mixed supply?
100. “Imports for charity activities.” Is this a supply
a) Nature of bundling ie. artificial or natural as per GST?
b) Existence of principal supply
a) Yes
c) Both of the above
b) No
c) Maybe
95. Comment on the tax rate applicable in case of d) None of the above
composite supply? 101. Mr. A has sold his old furniture of the house.
a) Tax rate as applicable on principal supply Does this constitute a supply?
b) Tax rate as applicable on ancillary supply a) Yes
c) Tax rate as applicable on respective supply b) No
d) None of the above c) Maybe

Supply
A Block
102. “Transfer of business assets without 107. High sea sales are considered as supply under
consideration will attract GST only in respect GST. True or false?
of those goods where ITC has been availed.” - a) Yes
Comment. b) No
a) Correct c) Maybe
b) Incorrect d) None of the above
c) Partially correct 108. Actionable claim other than _____ shall not
d) None of the above be considered as supply.
103. Services by way of transfer of a going concern, a) Lottery
as a whole or an independent part thereof is b) Betting
_____ c) Gambling
a) Exempt from GST d) None of the above
b) Taxable under GST 109. Mr. A gave ` 500 note to Mr. B, who in return
c) Partially taxable & partially exempt gave 5 notes of ` 100 back to Mr. A. Does this
d) Taxable at 28% qualify “service” definition as per GST Law?
a) Yes
104. Mr. A has 2 place of business in Delhi & both
b) No
of them has separate registration number. Will
c) Maybe
both these places be considered as ‘distinct
person’ for the purpose of Supply in GST?
a) Yes 110. Securities are _____
b) No a) Goods
c) Maybe b) Services
d) None of the above c) Supplies
d) Neither goods nor services
105. Free food is supplied in the religious
institutions. Is the same taxable? 111. Facilitating or arranging transactions of
securities is subject to GST. True or false?
a) Yes
b) No a) True
c) Maybe b) False
d) None of the above c) Partially correct
106. Which of the following statements are
correct? 112. Which of the following statements is true
a) Sale of flat in a residential complex before it under GST? Supply
is occupied is liable to GST. a) Grand-parents are never considered
b) Any sale by the buyer will not attract GST if as related persons to their grandson/
he occupies the complex even if completion granddaughter
certificate is not obtained. b) Grand-parents are always considered
c) If builder is selling any residential complex, as related persons to their grandson/
he will be exempt from GST only if he sells granddaughter
after completion certificate is obtained c) Grand-parents are considered as related
d) All the above statements are correct. persons to their grandson/grand daughter

Supply
A Block
only if they are wholly dependent on their 116. Which of the following is not a supply of
grandson/granddaughter services?
d) None of the above a) Renting of Commercial Office Complex
113. Which of the following activity shall be b) Payment of Non-Compete Fee by an
treated neither as a supply of goods nor a ex-employee to his previous employer
supply of services? (i) Permanent trans- of c) Repairing of Mobile Phone
business assets where input tax credit has d) Permanent transfer of business assets on
been availed on such assets (ii) temporary which ITC is availed
transfer of intellectual property right (iii)
117. Which one of the following is not a c
transportation of deceased (iv) services by an
omposite supply:
employee to the employer in the course of
a) Supply of an air conditioner along with
employment
freight, insurance and installation
a) (i) & (iii)
b) Supply of UPS along with external battery
b) (ii) & (iv)
c) Supply of architect services along with
c) (i) & (ii)
supply of material incidental to his services
d) (iii) & (iv)
d) Supply of lodging service by a hotel
114. Which of the following services received including breakfast
without consideration amount to supply?
118. Mr. Chatpat, an agent of Lalji (P) Ltd. is
1) Import of services by a person in India
making taxable supply of goods on behalf of
from his son well-settled in USA
Lalji (P) Ltd. Lalji (P) Ltd. is having aggregate
2) Import of services by a person in India from turnover of ` 1.5 crore whereas Mr. Chatpat
his brother well-settled in Germany is having aggregate turnover of ` 18 lacs.
3) Import of services by a person in India Whether he is required to take registration?
from his brother (wholly dependent on
a) No, because his turnover is less than ` 20
such person in India) in France
lacs
4) Import of services by a person in India
b) Yes, he is compulsorily required to get
from his daughter (wholly dependent on
registered
such person in India) in Russia
c) He is exempt from taking registration by
a) 1), 3) and 4) way of notification
b) 2), 3) and 4) d) He can voluntarily apply for registration
c) 2) and 3)
119. In which of the following cases, import of
d) 1) and 2)
services is taxable under GST?
115. Which of the following is not a composite 1) Import of service with consideration in
supply? course or furtherance of business.
a) Supply of charger and mobile phone 2) Import of service with consideration not in
b) Supply of battery and inverter course or furtherance of business.
c) Supply of cement under works contract 3) Import of service without consideration
services from a related person in course or
d) None of the above furtherance of business.
4) Import of service without consideration

Supply
A Block
from a related person not in course or c) Goods are naturally bundle and supply
furtherance of business. with conjunction with each other.
a) (1) and (3) b) (2) and (4) d) Supply of same product in bundle with
c) (1), (2) and (3) d) (4) special price
120. One of the main features of Composite 121. Tax liability for mixed supply of two or more
supply is items will be
a) Supply of two or more goods at a special a) same tax rate

discount b) lowest tax rate
b) Mixing of various products as suitable c) individual tax rate
for customers d) highest tax rate
Answers
1 d 2 d 3 d 4 c 5 b 6 a
7 a 8 a 9 c 10 d 11 a 12 a
13 a 14 a 15 a 16 c 17 b 18 d
19 b 20 b 21 b 22 b 23 b 24 a
25 a 26 b 27 a 28 b 29 b 30 b
31 a 32 d 33 c 34 c 35 c 36 d
37 b 38 c 39 c 40 a 41 b 42 d
43 c 44 c 45 b 46 d 47 a 48 a
49 b 50 a 51 a 52 c 53 d 54 b
55 b 56 d 57 a 58 d 59 d 60 d
61 c 62 d 63 a 64 a 65 b 66 a
67 b 68 a 69 a 70 b 71 a 72 a
73 d 74 a 75 b 76 d 77 d 78 b
79 c 80 a 81 b 82 b 83 c 84 c
85 b 86 a 87 a 88 a 89 b 90 b
91 a 92 a 93 d 94 c 95 a 96 c
97 a 98 c 99 a 100 b 101 b 102 a
103 a 104 a 105 a 106 d 107 b 108 d
109 b 110 d 111 a 112 c 113 d 114 a
115 b 116 d 117 b 118 b 119 c 120 c
121 d

Reverse Charge Mechanism
A Block
Chapter 3
1. What are the supplies to which the reverse c) Both
charge mechanism could be applied? d) None
a) Inward supplies of Goods or Services or 6. Can Input tax credit standing in the Electronic
both credit ledger be utilized for payment of tax
b) Outward supplies of Goods or Services or under Reverse Charge Mechanism?
both
a) Yes
c) Both the above
b) No
c) Not Applicable
2. Who are the persons liable to pay tax under d) Maybe
reverse charge mechanism?
7. Is the below statement correct:
a) Registered Supplier
“A person is not required to obtain registration
b) Registered Recipient
if he is required to pay tax under reverse
c) Unregistered Supplier charge but he has not exceeded his threshold
d) Unregistered Recipient limit”
3. What can be supplied under reverse charge a) Incorrect, the person is required to take
mechanism? registration & pay tax under reverse
a) Goods charge irrespective the fact that threshold
is crossed or not.
b) Services
b) Incorrect, if the person is required to
c) Both
pay tax under reverse charge he shall
d) None
obtain registration only if the value of
4. Supply under reverse charge mechanism supply under reverse charge exceeds the
involves movement of goods/services by: threshold limit.
a) Registered supplier to registered recipient c) Above statement is correct.
b) Unregistered supplier to registered d) Correct, a person is required to obtain
recipient registration if he is required to pay tax
c) (a) & (b), both under reverse charge and, he is making
d) Not any taxable supplies irrespective of the
threshold limit.
5. Input tax credit in case of reverse charge
mechanism can be availed by: 8. Who is Liable to be mandatorily registered
under Reverse Charge Mechanism?
a) Supplier of the Goods/Services
a) Supplier
b) Recipient of Goods/Services

A Block
b) Recipient 14. A person makes supply of lottery to certain
c) Both lottery distributor or selling agent within a
d) None state. The liability as such to pay tax on such
supply shall fall on:
9. Mr. X is liable to pay tax under Reverse Charge
a) Person supplying Lottery
Mechanism. What shall be the threshold limit
applicable for registration of Mr. X b) Lottery Distributor or Selling Agent
c) Both
a) 20 lakhs
b) 10 lakhs d) None
c) 50 Lakhs 15. Government of Maharashtra makes supply of
d) No threshold lottery to certain lottery distributor or selling
agent within the state. The liability as such to
10. Mr. Aman being an unregistered supplier-
pay tax on such supply shall fall on:
supplies goods worth of Rs. 1,50,000 to Mr.
Ajay who is registered under GST. The Person a) Government of Maharashtra
liable to raise purchase voucher shall be: b) Lottery Distributor or Selling Agent
a) Mr. Aman c) Both
b) Mr. Ajay d) None
c) Both 16. Is Advance payment made subject to Reverse
d) None Charge mechanism under the GST regime?
11. Is Reverse Charge mechanism applicable to a) Yes
E-Commerce Operator? b) No
a) Yes c) Not Applicable
b) No d) Yes with prior permission of Government.
c) Not applicable 17. What is the tax rate applicable on a composite
d) As when provided by the authority dealer falling under Reverse Charge
12. Mr. X being an unregistered trader, purchased Mechanism?
raw cotton from an Agriculturist. The same is a) As applicable to a composite dealer
supplied to Mr. Z who is registered under GST. b) As applicable to a normal taxpayer
Who is liable to pay tax? c) Exempt
a) Mr. X d) None of the above
b) Mr. Z
18. What are the invoicing rules to be followed
c) Agriculturist under Reverse Charge Mechanism?
d) None
a) Mention Reverse charge clause on the tax
13. Mr. X being an agriculturist producing raw invoice
cotton. He makes a supply worth INR 75,000 b) Mandatory issue of payment voucher by
to Mr. Z who is registered under GST. Who is the recipient of goods/services
liable to pay tax? c) Self-invoicing in case of such supply
a) Mr. X received
b) Mr. Z d) All of the above
c) Both 19. What is the manner of payment of tax under
d) None Reverse charge?
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MCQ on Indirect Tax
A Block
a) Through Input available in the electronic RCM.

credit ledger a) Input tax
b) Through Cash ledger b) Output tax
c) Through both mediums c) Cash ledger
d) None d) Credit ledger
20. When input tax credit be claimed under 26. Persons who are required to pay tax under
Reverse Charge?
RCM are _____
a) After payment of tax liability
a) Required to take compulsory registration
b) After issue of Invoice irrespective of the threshold limit
c) Earliest of Both
b) Required to take compulsory registration
d) Not Applicable only when the threshold limit is crossed
21. Who are the persons liable to comply with c) Can pay the tax even without taking
return filling obligations under Reverse registration
Charge? d) Not required to take registration
a) Registered Supplier
27. Which of the following statements are true
b) Registered recipient
for reverse charge?
c) Both
a) Self-invoicing must be done.
d) None
b) A single consolidated monthly invoice can
22. Which of the following services are covered be issued.
under RCM? c) Both statements are correct
a) Advocate services d) Both statements are incorrect
b) Goods transportation services
28. Can the person avail the input tax credit of
c) Insurance agent services
the tax paid under RCM?
d) All of the above
a) Yes
23. If the goods being supplied by the person is b) No
exempted from GST, will the recipient still be
c) Maybe
liable to pay under RCM?
d) Yes, after prior intimation to Commissioner
a) Yes
b) No 29. Mr. A was having Rs. 50,000 in his credit ledger
c) Maybe in the month of January 2018 and in the same
d) Supplier shall pay the tax month he made purchases on which tax of
Rs. 30,000 under RCM was to be paid. Which
24. If the person receives supplies under RCM, of the following method can be used for the
will such supplies form a part of aggregate same?
turnover?
a) Pay Rs. 30,000 by utilizing ITC of Rs. 50,000
a) Yes
b) Pay Rs. 30,000 from cash ledger
b) No
c) Pay Rs. 15,000 by cash and utilize ITC for
c) Yes, if they exceeds threshold the balance amount
d) Maybe d) Anyone of the above can be followed
25. _____ excludes tax payable by a person under 30. An unregistered person of Haryana made

A Block
a supply to a registered person in Delhi. a) Mr. X
Comment. b) Central government
a) The registered person must pay tax under c) None of them
RCM d) Both of them
b) Unregistered person must take
35. ABC Pvt. Ltd. Has taken consultancy services
compulsory registration in GST before
from an engineer in USA, Who shall be liable
making inter-State supply
to pay tax & under what head?
c) Provisions of section 9(3) shall be attracted
a) ABC Pvt. Ltd. will pay the tax, IGST
d) All above statements are correct
b) ABC Pvt. Ltd. will pay the tax, CGST & SGST
31. “Mr. X is only supplying services under RCM & c) Engineer will pay the tax, IGST
the total supplies made during the year was d) Engineer will pay the tax, CGST & SGST
Rs. 100 lakhs.” Comment.
36. Mr. A, a lawyer provides representational
a) Mr. X must take compulsory registration
services to XYZ Pvt Ltd having a turnover of
under GST
Rs. 15 lacs. Is RCM applicable?
b) Mr. X may operate without registration
under GST a) Yes
c) Mr. X must take registration as he has b) No
exceeded the threshold limit c) Maybe
d) None of the above d) Mr. A needs to pay tax
32. Mr. A has supplied goods to Mr. Y which are 37. Mr. A, a lawyer provides representational
covered under RCM. Both of them are located services to XYZ Pvt. Ltd. having a turnover of
in Delhi. Which tax shall be paid? Rs. 25 lacs. Is RCM applicable?
a) CGST & Delhi GST a) Yes
b) IGST b) No
c) CGST & UTGST c) Maybe
d) CGST & IGST d) Mr. A needs to pay tax
33. Mr. X provides the transportation services 38. Central government gave a piece of land on
just like a Goods transportation agency but rent to M/s ABC Pvt. Ltd., registered in Delhi.
doesn’t issue a consignment not. Will RCM be Who shall pay tax? Is RCM applicable?
applicable on his supplies? a) Central Government, RCM Applicable
a) Yes b) Central Government, RCM not Applicable
b) No c) M/s ABC Pvt. Ltd., RCM Applicable
c) Maybe d) M/s ABC Pvt. Ltd., RCM not Applicable
d) None of the above 39. ABC Pvt. Ltd. appointed Mr. Z as their whole
34. Central government made an advertisement time director and paid his fees regularly on
in the newspaper about the sale of vehicles time. Is this supply covered under RCM?
which are seized & confiscated by it. Mr. X a a) Yes
registered person purchases such vehicles b) No
from the Government for Rs. 20,00,000. Who c) Not taxable at all
shall be liable to pay tax?
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MCQ on Indirect Tax
A Block
d) Taxable under forward charge Hint: a) Notified categories of goods or services or

Employer-employee relationship both
b) Supplies from an unregistered dealer
40. ABC Pvt. Ltd. appointed Mr. Z as their
independent director and paid him the sitting c) Both the above
fees. Is this supply covered under RCM? d) None of the above
a) Yes 46. Which of the following services are covered
b) No under RCM?
c) Not taxable at all i Recovery agent services to banks
d) Taxable under forward charge ii Legal services
41. Punjab National Bank appointed Mr. Y, a ill Goods Transport Agency
recovery agent in order to recover the amount iv. Manpower Supply
paid to a defaulter Mr. X. Who shall pay the tax v, Rent-a-Cab
in this supply? a) i, ii, & iii
a) Punjab National Bank b) i & iv
b) Mr. Y c) i & iii
c) Mr. X d) All the above
d) None of them 47. Silk yam procured by M/s XYZ Pvt. Ltd. from a
42. Comment on the correctness of the sentence Trader, GST is payable by:
- “Person can take the credit of the tax paid a) Trader
under RCM only when he has paid the tax.” b) M/s XYZ Pvt. Ltd.
a) Correct c) Both the above
c) Partially correct
48. Is RCM applicable on supplies procured by a
d) None of the above composition dealer?
43. Reverse charge is applicable on _____ a) Yes
a) Purchase order b) No
b) Sale c) Maybe
c) Supply d) None of the above
d) Lease 49. GTA has the option to pay at _____
44. Comment - “The supplier is operating below a) 12% under forward charge
the threshold limit that is why the recipient is b) 5% under forward charge
not liable to pay tax under RCM.” c) Both (a) & (b)
a) Correct d) None of the above
b) Incorrect
50. Which of the following services does not fall
under reverse charge provisions as contained
d) None of the above under section 9(3) of the CGST Act?
45. On which supplies RCM u/s 9(4) would be a) Services supplied by arbitral tribunal to
applicable? business entity

A Block
b) Sponsorship provided to any partner-ship charge if:
firm a) GST is payable @ 12%
c) Sponsorship provided to any body b) GST is payable @ 5% and a factory regis-
corporate tered under the Factories Act, 1948 is the
d) None of the above recipient of GTA service.
c) GST is payable @ 5% and an unregistered
51. GST is payable by recipient of services in
individual end customer is the recipient of
the following cases:- (i) Services provided by
GTA service.
way of sponsorship to ABC Ltd. (ii) Services
supplied by a director of Galaxy Ltd. to Mr.
Krishna. (iii) Services by Depart-ment of Posts 53. Reverse charge means
by way of speed post to MNO Ltd. (iv) Services a) The reversal of tax liability in case of
supplied by a recovering agent to SNSP Bank return of goods
a) (i) & (iii) b) The liability to pay tax by the recipient of
b) (i) & (iv) supply of goods and services
c) (ii) & (iii) c) Reversal of tax due to mistake detected
d) (ii) & (iv) later
d) The liability to pay tax where only
52. In case of Goods Transport Agency (GTA) services provided.
services, tax is to be paid under forward
Answers
1 a 2 b 3 c 4 c 5 b 6 b
7 a 8 b 9 d 10 b 11 a 12 b
13 b 14 b 15 b 16 a 17 b 18 d
19 b 20 a 21 b 22 d 23 b 24 b
25 b 26 a 27 c 28 a 29 b 30 a
31 b 32 a 33 b 34 a 35 a 36 a
37 a 38 c 39 b 40 a 41 a 42 a
43 c 44 b 45 c 46 a 47 a 48 a
49 a 50 d 51 b 52 a 53 b
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MCQ on Indirect Tax
Composition Scheme
A Block
Chapter 4
Composition Scheme
1. What is the threshold limit in case the persons d) Ice cream trader
of special category states takes fresh registra-
tion in composition levy? 5. ABC Pvt. Ltd., has started his business in Delhi
& has got himself registered in Composition
a) 50 Lacs scheme. He has purchased capital goods
b) 100 lacs worth ` 128,000 (tax amount ` 28,000)
c) 150 lacs andinputs worth ` 50,000 (tax amount `
d) 75 lacs 7,600). What is the eligible amount of ITC that
it can claim?
2. ABC Ltd., a manufacturer has got itself
registered in Delhi on 01.02.2018 in a) ` 28,000
composition scheme. It makes a supply to b) ` 7,600
XYZ Ltd., a registered entity in Delhi. It is c) ` 35,600
confused in respect to what is the GST rate d) Zero
applicable on it?
6. ABC Pvt. Ltd. is having place of business in 3
a) 0.5% States namely Haryana, Punjab & Rajasthan
b) 1% each having turnover of ` 20 lacs, 60 lacs, 80
c) 2% lacs respectively. Which State is eligible to opt
d) 2.5% for composition scheme?
3. ABC Ltd., a trader has got itself registered in a) Haryana
Delhi on 31.1.2018 in composition scheme. b) Punjab
In the month of August, it make supply of c) Rajasthan
taxable goods worth ` 3 lacs & exempted d) None of the above
goods worth ` 1 lac. On what value it shall pay
7. Can the person operating in regular scheme
the GST to the Government?
shift to composition scheme in middle of the
a) ` 1 lac financial year?
b) ` 3 lacs
a) Yes
c) ` 4 lacs
b) No
d) ` 2 lacs
c) None of the above
4. Who is not eligible to opt for composition
8. The person was operating in regular scheme.
scheme?
Nowin FY 2018-19, he wants to opt for the
a) Cotton Manufacturer composition scheme. Which form he must
b) Ice cream Manufacturer file to provide details of the input tax credit
c) Restaurant service provider in respect of the stock of goods held with him

Composition Scheme
A Block
on the day preceding the date of opting in c) Yes, subject to prior approval of the Central
composition scheme. Government
a) FORM GST ITC-01 d) Yes, subject to prior approval of the
b) FORM GST ITC-02 concerned State Government
c) FORM GST ITC-03 14. What document shall a person under
d) FORM GST ITC-04 composition scheme issue to its customer?
9. The person was operating under normal scheme, a) Bill of supply

but now he wants to convert in composition b) Tax invoice
scheme. Which form he must file? c) Invoice
a) Form GST CMP-01 d) Payment Voucher
b) Part B of Form GST REG-01 15. Which of the following will be excluded from
c) Form GST CMP-02 the computation of ‘aggregate turnover’?
d) Form GST CMP-03
a) Value of taxable supplies
10. In which form can the person file for b) Value of exempt Supplies
withdrawal of composition scheme? c) Non-taxable supplies
a) Form GST CMP-01 d) Value of inward supplies on which tax is
b) Form GST CMP-02 paid on reverse charge basis
c) Form GST CMP-03
16. What shall be the consequences if the
d) Form GST CMP-04
turnover of a registered person opting to pay
11. Whether a restaurant serving alcohol along taxes under composition scheme during the
with other foods etc. to its customers can opt for year 2017-18 crosses the threshold limit?
composition scheme under Section 10?
a) He may continue under composition
a) Yes scheme till the end of the FY 2017-18
b) No b) He has to mandatorily pay GST at normal
c) None of the above rate on entire turnover for the financial
d) Maybe year 2017-18
12. What is the threshold limit of turnover in the c) He will cease to be a composition dealer
preceding financial year for opting to pay tax with immediate effect
under composition scheme for States other d) He will cease to be under the composition
than special category States? scheme from the quarter following the
a) ` 20 Lacs quarter in which the aggregate turnover
b) ` 10 Lacs exceeds threshold limit
c) ` 150 Lacs
17. Which return has to be filed by the composi-
d) ` 100 Lacs
tion dealer?
13. Can a registered person opt for composition a) GSTR-4
scheme only for one out of his 3 business
b) GSTR-4A
verticals having same Permanent Account
c) GSTR-3B
Number?
d) GSTR-1
a) Yes
b) No
| 29
MCQ on Indirect Tax
Composition Scheme
A Block
18. ABC Ltd., a person registered in composition a) He must not be engaged in manufacture
scheme, operating in 4 different states has of notified goods.
filed the withdrawal intimation in one State. b) He must mention the words ‘composition
Will this intimation be applicable to all places taxable person, not eligible to collect tax
of business? on supplies’ at the top of bill of supply
a) Yes issued by him
b) No c) Mention ‘composition taxable person’ on
every notice or signboard displayed at
c) Yes, but with prior permission of Central
every prominent place of business.
Government
d) All of the above
d) No, but with prior permission of respective
State Government 23. Can a person paying tax under composition
levy, withdraw voluntarily from the scheme?
19. Can a person paying tax under composition
a) Yes
scheme make supplies of goods to SEZ
b) No
located in same State?
c) Maybe
a) Yes d) Yes, subject to prior approval of the Central
b) No Government
c) Yes, subject to prior approval of the Central 24. Will the person be eligible to claim the ITC
Government of the stock held by the person, in case he is
d) Yes, subject to prior approval of the denied by the proper officer to pay tax under
concerned State Government composition scheme?
a) Yes
20. Can a registered person avail input tax
b) No
credit in case he makes purchase of goods
from a taxable person paying tax under the c) Maybe
composition scheme? d) Yes, subject to prior approval
a) Yes 25. In which form the officer shall issue notice in

b) Maybe case he has reasons to believe that the person
c) Yes, subject to prior approval of the Central is not eligible to opt for composition scheme?
Government a) Form GST CMP-01
d) No b) Form GST CMP-02
c) Form GST CMP-04
21. What form is to be filed for intimation by the
d) Form GST CMP-05
taxpayer that he shall be making the payment
of tax under composition scheme? 26. In which form the officer shall pass the order,
a) Form GST CMP-01 in case he is satisfied that the person is not
b) Form GST CMP-02 eligible to opt for the composition scheme?
a) Form GST CMP-04
c) Any one of the above (depending on
situation) b) Form GST CMP-05
d) Both (a) & (b) c) Form GST CMP-06
22. What are the other conditions and restrictions d) Form GST CMP-07
subject to which a person is allowed to avail 27. Which of the following person is ineligible to
composition scheme? opt for composition scheme?

Composition Scheme
A Block
a) Casual taxable person d) ` 2542
b) Non-resident taxable person 32. Will composition supplier make the payment
c) Inter-State supplier of services of CGST & SGST in separate heads or shall
d) All of the above make one combined payment?
a) Yes, pay under separate heads
28. ABC Pvt. Ltd., a Delhi based manufacturer of
the pan masala, has started manufacturing b) No, pay a consolidate amount
biscuits within same PAN. His threshold of ` c) Maybe
20 lacs is crossed but is expected to be below d) Make payment under IGST
` 80 lacs in the current financial year. Can he
33. A person operating in composition issue a tax
opt for composition scheme?
invoice to a customer. Is the person correct in
a) Yes raising the invoice?
b) No a) Yes
c) Maybe b) No
d) Yes, with prior approval c) Yes, but tax amount should not be
29. Which of the following person cannot opt for separately shown
composition scheme? d) None of the above
a) Mr A, a garment trader having tumover of 34. Mr. A, a garment trader is also providing
` 40 lacs. He further rents out his property certain exempt services like extending
and charges ` 70,000 per month. deposits, loans etc. Can he opt for composition
b) Mr B, manufacturer of hand bags having scheme?
turnover upto ` 60 lacs
a) Yes
c) Mr C, selling hand bags through e-com-
b) No
merce portal which is not liable to collect
c) Maybe
tax at source u/s 52
d) None of the above d) None of the above
30. What are the benefits of opting in composition 35. What are the notified goods that have been
scheme? kept outside the purview of a composition
dealer?
a) Easy compliance
b) Quarterly return a) Ice cream & other edible ice, whether or
not containing cocoa.
c) No elaborate accounts & records
b) Pan masala
d) All of the above
c) Tobacco & manufactured
31. Calculate the tax to be paid by Mr. A, a tobacco substitutes.
composition dealer who is involved in trading d) All of the above
of garments. Details of his business is as below:
Purchases = ` 300,000 (including taxes of 36. If the show cause notice in Form GST CMP-05
45,762) Cost of products sold = ` 700,000 has been issued on 30th March 2018, then in
Invoice value = ` 900,000 which form can the taxpayer (composition
a) ` 3000 dealer) submit his reply?
b) ` 7000 a) Form GST CMP-05
c) ` 9000 b) Form GST CMP-06
| 31
MCQ on Indirect Tax
Composition Scheme
A Block
c) Form GST CMP-07 and warehousing of processed tea above

d) Form GST CMP-04 prescribed threshold limit
37. A person registered in composition scheme 41. Which of the following is not eligible for
in FY 17-18. Now, he again wants to operate opting composition scheme under GST?
in this scheme in FY 18-19. Does he need to a) M/s ABC, a firm selling garments having
file a fresh declaration for the same? annual turnover of ` 78 lakh
a) Yes b) A startup company operating restaurant
b) No in Delhi having a annual turnover of ` 98
c) Maybe lakh.
d) None of the above c) A courier service company operating
solely in Mumbai having annual turnover
38. Which of the following persons is not eligible of ` 90 lakh.
for composition scheme even though their
d) A trader selling grocery items having an
aggregate turnover does not exceed ` 1.5 cr.
annual turnover of ` 95 lakh
in preceding FY, in Uttar Pradesh?
a) A person supplying restaurant services 42. At what rate shall a manufacturer be liable
b) A person supplying restaurant services to pay GST[CGST+SGST] under composition
and earning bank interest scheme?
c) A person supplying restaurant services a) Half percent of the turnover in the State or
and warehousing of rice Union territory.
d) A person supplying restaurant services b) One percent of the turnover in the State or
and warehousing of processed tea above Union territory.
prescribed threshold limit c) Two percent of the turnover in the State or
39. Can a registered person opting for compo- Union territory.
sition scheme collect GST on his outward d) Three percent of the turnover in the State
supplies? or Union territory.
a) Yes, in all cases 43. Every tax payer paying tax under section 10
b) Yes, only on such goods as may be notified (Composition levy) shall file the return in -
by the Central Government a) Form GSTR 3 by 18th of the month
c) Yes, only on such services as may be succeeding the quarter
notified by the Central Government
b) Form GSTR 4 by 18th of the month
d) No
succeeding the quarter
40. Which of the following persons is not eligible c) Form GSTR 4 by 30th April of next financial
for composition scheme even though their year
aggregate turnover does not exceed ` 75 d) Form GSTR 4 by 20th of the month
lakhs in preceding FY, in Sikkim? succeeding the quarter
a) A person supplying restaurant services
44. Grand Foods is engaged in supplying
b) A person supplying restaurant services
restaurant service in Delhi. In the preceding
and earning bank interest
financial year, it has an aggregate turnover of
c) A person supplying restaurant services
` 90 lakh from restaurant service and ` 10 lakh
and warehousing of rice
from supply of farm labour and has earned a
d) A person supplying restaurant services

Composition Scheme
A Block
bank interest of ` 10 lakh. is given to improve the quality of life
Which of the following statements are true in of patients who have a serious or life‐
the given case? threatening disease but the goal of such
(1) Aggregate turnover of Grand Foods, for care is not to cure the disease).
been rented for a marriage for a day. In (5) Alternative medical treatments by way of
determining eligibility for composition Ayurveda.
which of the following cases, such renting a) (1) and (3)
scheme, in the preceding FY is ` 90 lakh. b) (2) and (4)
is exempt from GST? c) (1)
(2) Aggregate turnover of Grand Foods, for d) (1), (4) and (5)
determining eligibility for composition
scheme, in the preceding FY is `100 46. Open area in the precincts of a temple has
lakh. been rented for a marriage for a day. In which
(3) Aggregate turnover of Grand Foods, for of the following cases, such renting is exempt
determining eligibility for composition from GST?
scheme, in the preceding FY is ` 110 a) Temple is owned by Sanatan Charitable
lakh. Trust (registered under section 12AA of the
(4) Supply of farm labour and supply of Income‐tax Act, 1961) and consideration
service of extending loans/deposits charged is ` 9,000.
does not make Grand Foods ineligible b) Temple is owned by Sanatan Charitable
for composition scheme. Trust (registered under section 12AA of
(5) Supply of services other than restaurant the Income tax Act, 1961) and
service ‐ supply of farm labour and supply consideration charged is ` 11,000.
of service of extending loans/ deposits c) Temple is owned by Sanatan Charitable
‐ by Grand Foods makes it ineligible for Trust (registered under section 12AA of the
composition scheme. Income tax Act, 1961) and consideration
a) (1) and (4) charged is ` 11,000.
b) (2) and (4) d) None of the above.
c) (1) and (5) 47. Return to be filed under composition levy in
d) (3) and (5) the form –
45. Which of the following services provided a) GSTR-3

by Good Health Care Nursing home are not b) GSTR-4
exempt? c) GSTR-5
(1) Reiki healing treatment. d) GSTR-6
(2) Plastic surgery conducted to repair cleft lip 48. Mr. X, a registered supplier of Meghalaya
of a new born baby. wants to opt for composition levy. The
(3)Air ambulance services to transport turnover limit for composition levy is-
critically ill patients from distant a) ` 50 lakh
locations to Ayushman Medical Centre. b) ` 75 lakh
(4) Palliative care for terminally ill patients. c) ` 1 crore
On request, such care is also provided to
d) none of the above
patients at their homes. (Palliative care
| 33
MCQ on Indirect Tax
Composition Scheme
Answers
A Block
1 d 2 b 3 c 4 b 5 d 6 d
7 a 8 c 9 c 10 d 11 b 12 c
13 b 14 a 15 d 16 c 17 a 18 a
19 b 20 d 21 c 22 d 23 a 24 a
25 d 26 d 27 d 28 b 29 a 30 d
31 c 32 a 33 b 34 a 35 d 36 b
37 b 38 d 39 d 40 d 41 c 42 b
43 c 44 b 45 c 46 a 47 b 48 b

Exemptions
A Block
Chapter 5
Exemptions
1. The action of removing any tax obligation or b) If the actual tariff for a unit of accommoda-
liability imposed can be called as _____ - tion is below ` 1,000
a) Refund c) If the actual tariff for a unit of accommoda-
b) Discount tion is exactly ` 1,000
c) Exemption d) If the actual tariff for a unit of accommoda-
d) Allowance tion is above ` 1,000
2. Under GST regime, who has been given the 6. An exemption notification has been issued
authority to provide for any exemption? on 24.09.2018 to provide for an exemption
in the tax rate charged on a particular good
a) GST Council
(The good has become taxable on 21.07.2018
b) Central Government vide a notification dated 20.07.2018), stating
c) Finance Minister the exemption would be applicable from
d) Both Central/State Government 01.10.2018. From which date onwards the
assessee can claim exemption?
3. What are the ways of granting exemption?
a) 20.07.2018
a) By general exemption notification and by
b) 24.09.2018
special order
c) 01.10.2018
b) By general and specific exemption
d) 21.07.2018
notifications
c) By public notification and by specific 7. A person has claimed exemption in his supply
announcement in official Gazette of goods (of which he is ineligible) and later
d) None of the above. on when he was asked to provide reasons
for claiming such exemption, he neglected
4. Under _____ section of CGST/SGST Act and totally on the grounds that such exemption
_____ section of IGST Act, Government can will be available to him in future. Which of the
issue a general exemption notification. below statement is correct in this regard?
a) 6(1) and 11(1) a) A person claiming exemption has to
b) 11(1) and 6(1) establish that he is eligible for exemption
c) 11(2) and 6(2) contained in the notification.
d) 6(2) and 11(2) b) A person can claim exemption on the basis
of assumption of future notification also.
5. Services by a hotel, inn, guest house, club
c) A person can state that he has claimed
or campsite are exempted for residential/
exemption on the recommendations of
lodging purposes -
GST experts.
a) If the actual tariff for a unit of accommoda-
d) None of the above.
tion is below ` 10,000
| 35
MCQ on Indirect Tax
Exemptions
A Block
8. Does exemption from CGST automatically 14. Which one of the following is true?
operate as exemption from SGST? a) Entire income of any trust is exempted
a) Yes from GST
b) No b) Entire income of a registered trust is
c) In selected cases exempted from GST
d) Yes, and from IGST also. c) Incomes from specified/defined charitable
activities of a trust are exempted from GST
9. Does exemption from IGST automatically d) Incomes from specified/defined charitable
operate as exemption from CGST? activities of a registered trust (u/s 12AA of
a) Yes Income-tax Act) are exempted from GST
b) No
15. Which one of the following shall not be
c) In selected cases
exempted from GST?
d) Yes, and from SGST also.
a) Fee charged for yoga camp conducted by
10. Is the exemption or exclusion from GST the the trust
same thing? b) Amount received for advancement of
a) Yes educational programmes related to
b) No abandoned, orphaned or homeless
c) In selected cases children
d) Can’t be differentiated. c) Amount received for renting of commercial
property owned by the trust
11. _____ from GST means that GST will not d) Amount received for activities relating to
apply either by treating it neither as supply of preservation of forests and wildlife.
goods nor as services or by excluding it from
section 9. 16. Service by way of transfer of _____ is exempt
from GST.
a) Concession
b) Exclusion a) Going Concern
b) Goodwill
c) Exemption
c) Patent
d) Copyrights
12. If the effective date is not mentioned in the
notification, date of issue of notification shall 17. Services by a person by way of conduct of any
be treated as effective date. Comment. _____ is exempt from GST.
a) True a) Religious Ceremony

b) False b) Marriage Ceremony
c) Maybe c) Festival Ceremony
d) The situation is not possible d) Entertainment Ceremony
13. Is it necessary to deposit the tax collected 18. Services provided to the Central Government,
wrongly on the supply of goods or services State Government or Union Territory or local
exempted? authority or a Governmental Authority by
way of _____ are exempt.
a) No, if he doesn’t want to claim ITC
a) In relation to any function entrusted to
b) Yes, it is compulsory
a Panchayat under article 243G of the
c) No, it’s prohibited
Constitution
d) None of these

Exemptions
A Block
b) In relation to any’ function entrusted to a d) All of the above
Municipality under article 2 43 W of the
24. Transport of ______________ by rail are
Constitution
exempt from GST:
c) In relation to any function entrusted to a
Municipality under article 2 43 G of the a) Milk
Constitution b) Salt
d) Both (a) and (b) c) Defence equipments
d) All of the above
19. _____ services by the Central Government,
State Government, Union Territory or Local 25. Services by way of warehousing of _____is
Authority are exempt from GST. exempt from GST.
a) Pure i) processed tea
b) Sovereign ii) jaggery
c) Government iii) processed coffee
d) All iv) rice
20. Which of the following services is exempt? a) (i) & (ii)
b) (iii)
a) Basic mail services
c) (iv)
b) Speed post services
d) all of the above
c) Express parcel post services
d) Life insurance services 26. Which of the following services are exempt
from GST?
21. Renting of residential dwelling for any
purpose is exempt from GST. Comment. a) Services by an artist by way of a performance
in folk or classical art forms of painting/
a) Yes, it can be rented for usage of any
sculpture making etc. with consideration
purpose.
therefor not exceeding ` 1.5 lakh.
b) No, it should have been rented for
b) Services by an artist by way of a performance
residential purpose only.
in modern art forms of music/ dance/ theatre
c) No, it should have been rented for with consideration therefor not exceeding `
commercial purpose only. 1.5 lakh.
d) No, it should have been rented for c) Services by an artist by way of a performance
charitable purpose only. in folk or classical art forms of music/
22. Following are the types of exemptions that dance/theatre with consideration therefor
can be issued: exceeding ` 1.5 lakh.
d) Services by an artist by way of a performance
a) Conditional exemption
in folk or classical art forms of music/ dance
b) Unconditional exemption
/ theatre with consideration therefor not
c) Absolute exemption exceeding ` 1.5 lakh.
d) Both (a) & (c)
27. Which of the following services are exempt
23. Services by way of admission to under GST?
______________ are exempt from GST. a) testing of agricultural produce
a) Museum b) supply of farm labour
b) National park c) warehousing of agricultural produce
c) Tiger reserve d) all of the above
| 37
MCQ on Indirect Tax
Exemptions
A Block
28. Transportation of goods by____are exempt a) Supply of goods or services or both

from GST. which attracts Nil rate of tax
i) road b) Non-taxable supply
ii) inland waterways c) Supply of goods or services or both
iii) goods transportation agency which are wholly exempt from tax under
iv) courier agency section 11 of the CGST Act or under section
a) (i) & (ii) 6 of IGST Act
b) (iii) & (iv) d) All of the above
c) (i) and (iv) 33. Which of the following are services exempt
d) (i)[except (iii) & (iv)] & (ii) from GST?
29. Transportation of ____by rail from Chennai to a) Services by an artist by way of a
Gujarat are exempt from GST. performance in folk or classical art forms
of painting/sculpture making etc. with
i) pulses
consideration therefor not exceeding `1.5
ii) military equipments
lakh.
iii) electric equipments
b) Services by an artist by way of a performance
iv) biscuits
in modern art forms of music/ dance/theatre
a) (i) & (ii) with consideration therefore not exceeding
b) (i) & (iii) ` 1.5 lakh.
c) (ii) & (iv) c) Services by an artist by way of a performance
d) all of the above in folk or classical art forms of
30. Services by way of warehousing of _____is music/ dance/theatre with consideration
exempt from GST. (i) processed tea (ii) jaggery therefor exceeding ` 1.5 lakh.
(iii) processed coffee (iv) rice d) Services by an artist by way of a
performance in folk or classical art forms of
a) (i) & (ii)
music/ dance / theatre with consideration
b) (iii)
therefor not exceeding ` 1.5 lakh
c) (iv)
d) all of the above 34.
Services by way of admission to
______________ are exempt from GST.
31. Which of the following services are not
a) Museum
exempt from GST?
b) National park
a) Yoga camp conducted by a charitable
c) Tiger reserve
trust registered under section 12AA of the
Income-tax Act, 1961. d) All of the above
b) Services provided by business correspondent 35. Warehousing of _____________ is exempt
to the rural branch of a bank with respect to from GST.
Savings Bank Accounts
1) Rice.
c) Services provided by cord blood bank for
2) Minor forest produce
preservation of stem cells.
3) Jaggery
d) Service provided by commentator to a
4) Whole gram
recognized sports body
a) 1), 2) and 4)
32. An exempt supply includes- b) 1) and 3)

Exemptions
A Block
c) 2), 3) and 4) canteen to in-patients as per diet
d) 3) prescribed by the hospital dietitian
c) Advertisement services provided by the
36. Transport of ______________ by rail are
hospital to a pharmaceutical company
exempt from GST:
for their asthma pump by displaying it
a) Milk prominently in the hospital building
b) Salt d) All of the above
c) Defence equipments
40. Kesar Maharaj, a registered supplier, gave a
d) All of the above classical dance performance in an auditorium.
37. Which of the following is treated as exempt The consideration charged for the said
supply under the CGST Act, 2017? performance is ` 1,60,000. Such performance
is not for promotion of any product/services.
a) Sale of liquor
Rate of CGST and SGST on such services is
b) Supply of health care services
9% each. Assuming the services supplied by
c) Supply of electricity him to be intra‐State supplies, which of the
d) All of the above following statements are true?
38. Which of the following is a recognised system a) GST liability of Kesar Maharaj is Nil as
of medicine for the purpose of exemption for services provided by him are exempt.
health care services? b) Kesar Maharaj is liable to pay CGST
a) Allopathy and SGST of ` 14,400 and `14,400
respectively.
b) Unani
c) Kesar Maharaj is liable to pay CGST and
c) Siddha
SGST of ` 900 and ` 900 respectively.
d) All of the above
39. Which of the following services is exempt
41. GST for Renting of agro machinery will be
under health care services provided by clinical
a) @ 5%
establishments?
b) @ 12%
a) Chemist shop in the hospital selling
c) @ 18%
medicines to public at large
d) Exempted from GST
b) Food supplied from an outsourced
Answers
1 c 2 d 3 a 4 a 5 b 6 c
7 a 8 d 9 d 10 b 11 b 12 a
13 b 14 d 15 c 16 a 17 a 18 d
19 d 20 a 21 b 22 d 23 d 24 d
25 c 26 d 27 d 28 d 29 a 30 c
31 d 32 d 33 d 34 d 35 a 36 d
37 d 38 d 39 b 40 b 41 d

Exemptions
A Block
Match the followin
Column A Column B
1 Burden of GST borne by A Related person
2 Acupressure treatment B Exempted from GST
3 Plantation of coffee C Zero rated tax

4 Persons member of same family D Taxable
5 Services by Court or Tribunal E Taxable supply of services
F Non taxable supply
G Final consumer
[Answer : G, E, B, A, F]
True or fals
1. IGST enacted by the respective State Government.
2. GST offers comprehensive and continuous chain of tax credit.
3. Tour conducted through luxury trains are covered as Tour Operators Service.
4. GST payable for cultivation of ornamental flower.
5. A supply of goods or services or both which is liable to tax under GST Act is taxable supply.
[Answer: 1. False, 2. True, 3. True, 4. False, 5. True]
Fill in the blank

1. _______________ is to make recommendation to the Central Government and the State
Government on tax rate.
2. Residential house takes on rent for commercial purpose is _________ supply.
3. Services by way of sponsorship of sporting event organized by a national sports federation where
GST is ___________.
4. Service by way of right to admission to a theatrical performance is taxable under GST Act if the
consideration is more than ________.
5. Electronics Commerce Operator mean any person who own, operate or manage _________ or
__________ facility or platform for electronics commerce.
[Answer : GST Council, taxable, exempted, ` 500, digital , electronic]

Block - B
Time, Value and
Place of Supply
Input Tax Credit
Chapter 6
Input Tax Credit
1. Input tax credit is available only when the d) The time when asset is capitalized in books
B Block
purchase made is used in _____
a) the course or furtherance of business 6. Whether credit on inputs should be availed
b) Other than business expenses based on receipt of documents or receipt of
c) Both (a) & (b) goods?
d) None of the Above a) Receipt of Goods
2. Availability of Input Tax Credit shall be b) Receipt of Documents
considered only c) Both
a) On receipt of goods d) Either Receipt of documents or receipt of
b) On payment of taxes paid by supplier to goods
Govt.
7. The time limit to pay the value of supply with
c) Taken to manufacturing site or availed
taxes to the supplier to avail the input tax
services
credit is _____.
d) Both (a) & (b)
a) Three months
3. Input Tax Credit on the purchase of any capital b) Six months
credits can be availed in: c) 180 Days
a) First instance d) Till the date of filling of annual return.
b) Partly five equal instalments
8. ITC avoids the _____
c) 50% in year of procurement & balance in
next year a) Cascading effect
d) None of the Above b) Compliance burden
c) Working capital usage
4. Can the taxable person under Composition
Scheme claim input tax credit d) Difficulty in operating business
a) Yes 9. Input tax means:

b) No a) CGST
c) Only in some cases b) SGST/UTGST
d) Can’t say c) IGST
5. Whether credit on capital goods can be taken d) All of the above
immediately on receipt of the goods? 10. Which of the following are covered in the
a) Yes definition of input tax?
b) No (i) Tax paid under RCM
c) After usage of such capital asset (ii) IGST on imports

Input Tax Credit
(iii) Taxes on composition levy d) (i), (ii), (iii) & (iv)

(iv) CGST
16. The input tax credit on purchase invoice
Mark the correct option: dated 2nd July 2017 was omitted to be taken.
a) (i) & (ii) The accountant realized this mistake on 1st
b) (i), (ii) & (iv) December 2018. Can he now claim the credit?
c) (i), (ii) & (iii) a) Yes
d) All of the above
b) No
11. ITC is eligible only when it is _____ c) Yes, with permission of Jurisdictional
officer
B Block
a) Credited to the electronic cash ledger

b) Credited to the electronic credit ledger d) Maybe
c) Booked in the books of account 17. Mr. X, a registered person omitted to take
d) All of the above the ITC of the July 2017 month. He has filed
12. As per the GST Law, ITC shall be taken on the his GST annual return on 30th June 2018. By
basis of details mentioned in _____ when he could have availed the ITC?
a) Form GSTR-1 a) 30th June 2018
b) Form GSTR-2 b) 20th October 2018
c) Form GSTR-3B c) 30th September 2018
d) Form GSTR-3 d) 31st July 2018
13. Bill of entry is issued in case of _____ 18. Is the statement true or false: “The person
a) Exports procuring supplies after October of that
b) Imports financial year will get less than a year to take
c) Sale the ITC on such procurement.”
d) Barter a) True
b) False
14. Is Input Service Distributor Invoice a valid
document for taking the ITC? c) Partially correct
a) Yes
b) No 19. If advance payment is made to a supplier, he
c) Maybe must issue _____ & deposit the tax with the
d) None of the above Government on such advance.
a) Payment voucher
15. Input can be availed if the following
particulars are mentioned in the invoice: b) Tax invoice
c) Receipt voucher
i GSTIN of supplier & recipient
d) Bill of entry
ii Place of supply
iii Tax amount 20. Mr. X placed an order with Mr. Y of 10,000 pcs
iv. Description of goods or services on 1st January 2017 & the same order is to be
Which one is the correct option? received on last day of every month i.e. 1,000
a) (i), (ii) & (iv) pcs per month shall be received in next 10
months. When can Mr. X book the credit in his
b) (i) only
books and electronic ledger?
c) (i) & (iii) only

Input Tax Credit
a) 28th February 2017 uploads invoices by 10th of the following

b) 31st October 2017 month, ITC can be availed by the recipient
c) 31st March 2017 even if goods are received later, but before
d) Proportionately with receipt of every filing of return of same month.”
instalment a) Correct
b) Incorrect
21. Mr. X placed an order with Mr. Y in April c) Partially correct
2018. He has received the invoice & both of d) None of the above
them has duly filed the return along with the
necessary tax payment. But the goods were 26. Is ITC available in case goods are sent for job
B Block
received in May 2018. When can Mr. X claim work & received within the specified time
the credit? limit?
a) Yes
a) April 2018
b) No
b) May 2018
c) Maybe
c) September 2018
d) Yes, with prior permission of the
d) Either (a) or (b)
Jurisdictional officer
22. Mr. A of Delhi places an order with Mr. B of 27. Mr. A purchased goods from Mr. Y on 1st April
Delhi on 1st April 2018 and asks him to 2018 & fulfilled all the conditions for availing
deliver the goods to Mr. C of UP. The goods the ITC. He availed the credit in the April Month
get delivered to Mr. C on 3rd May 2018. Who i.e. in its GSTR-3B which was filed on 15th
shall be eligible to claim the credit on this May 2018. He made the payment to Mr. Y on
supplies? 31st December 2018. Answer the following
a) Mr. A questions.
b) Mr. B Can recipient claim the credit even if he has not
c) Mr. C made the payment to supplier within 180 days?
d) Both (a) and (c) a) Yes
b) No
23. In above question, in which month the eligible c) Irrelevant question
person book the credit in its electronic ledger? d) None of the above
a) April 2018
28. In above question, at what interest rate Mr. A
b) May 2018
needs to repay the credit wrongly availed?
c) September 2018
a) 18%
b) 12%
24. In above question, what tax shall be levied on c) 24% p.a.
the supply? d) 12% p.a.
a) IGST 29. In above question, by when Mr. A was
b) CGST&UPGST supposed to make the payment in order to
c) CGST & Delhi GST avoid reversal of the credit?
d) Either (b) or (c) a) 28th September 2018
b) 12th October 2018
25. Is the below statement correct?
c) 31st August 2018
“As a simplification process, if the supplier

Input Tax Credit
d) 31st December 2018 34. If the purchaser doesn’t pay the vendor
within 180 days, then he needs to add the
30. In above question, after making the payment
same in its output tax liability along with the
on 31st December, can Mr. A reclaim input tax
interest. From what date the interest is to be
credit?
calculated?
a) Yes
a) Date of availing the credit
b) No
b) Date of invoice
c) Maybe
c) Due date of the month’s return in which
d) Not allowed
purchase is made
B Block
31. In above question, is there any time limit for d) All of the above
reavailing the credit?
35. True or false - “ITC is available for every kind of
a) One month purchase made by the business.”
b) One year
a) True
c) 180 days
b) False
d) No time limit
c) Partially true
32. In above question, can the refund of interest d) None of the above
be claimed once the payment is made to the
36.
As per the recent amendments in the
supplier?
CGST Act, ITC on Motor vehicles having the
a) Yes approved seating capacity of _____ shall be
b) No allowed except in few cases.
c) Maybe a) 13 persons or less including driver
b) 13 persons or less excluding driver
33. Which of the following statement is correct? c) 12 persons
a) If purchaser fails to pay value along with d) Either (a) or (b)
tax amount to supplier within 180 days,
37. ITC on motor vehicles on its leasing, renting
then the ITC amount along with interest
or hire is not allowed except _____
should be added to his output tax liability.
a) When used for making outward supply
b) If purchaser fails to pay value along with
of same category of goods or services
tax amount to supplier within 180 days,
b) When used for making outward supply of
then the ITC amount along with interest
different category of goods or services
should be reversed from the electronic
ledger. c) When making outward sale of such motor
vehicles
c) If purchaser fails to pay taxable value to
supplier within 180 days, then the ITC d) None of the above
amount should be added to his output tax 38. Select the situations where the credit in case
liability. of vessels & aircrafts shall be allowed?
d) If purchaser fails to pay the tax amount a) Transportation of passengers
to supplier within 180 days, then the ITC b) Training on such vessel or aircraft
amount should be added to his output tax
c) Transportation of goods
liability.
d) All of the above

Input Tax Credit
39. ITC on vessel or aircraft on its leasing, renting started & Mr. A was made liable to pay a tax of
or hire is not allowed except _____ Rs. 1 crore along with the interest & penalty.
a) When used for making outward supply of For which of the following amounts Mr. A can
same category of goods or services claim ITC?
b) When used for making outward supply of a) Rs. 1 crore
different category of goods or services b) Rs. 1 crore & interest paid on it
c) When making outward supply as an c) Rs. 1 crore, interest & penalty
element of composite/mixed supply d) No ITC shall be allowed
d) (a) & (c)
44. Mr. A purchased goods from Mr. C, a
B Block
40. Mr. A, a practicing Chartered Accountant, composition dealer worth Rs. 100,000. Since
purchased a car of Rs. 10 lacs in his firm name. Mr. C was trader so he was supposed to pay
He got his car insured. Will he be eligible to only fixed % of his turnover as his tax. The
claim the credit of the taxes paid on the car item so purchased was otherwise taxable at
insurance post the applicabilitv of CGST 12%. What is the amount of credit which Mr.
(Amendment) Act, 2018? A is eligible to take?
a) No a) Rs. 990
b) Yes b) Rs. 12,000
c) Yes but restricted to 50% of taxes paid c) Rs. 1,000
d) None of the above d) Not eligible to claim credit
41.
Mr. A, a practicing Chartered Accountant 45. ABC Pvt Ltd. is engaged in making Chocolates.
purchased 3 laptops each having tax element The company on Diwali, distributed the
of Rs. 25,000 in his firm name. Two laptops same chocolates to its employees. Can the
he utilised in his office whereas one laptop company claim ITC in respect to the inputs
he gifted to his sister. What is the amount of used in making such chocolates?
ineligible ITC? a) Yes
a) Rs. 25,000 b) No
b) Rs. 50,000 c) Maybe
c) Rs. 75,000 d) Company’s discretion
46. True or false: A person cannot take ITC with
42. Mr. A, a non-resident taxable person bought respect to goods given as gifts or free samples.
goods from China for the trade fair to be a) True
organized in Delhi. At the customs, he paid b) False
IGST. Will he get the credit of the IGST paid?
a) Yes d) None of the above
b) No
47. True or false - “ITC in respect of food,
c) Maybe
beverages, beauty treatment, health services
d) Yes, with permission of Customs
or life insurance etc. shall be available post
43. GST Authorities raided Mr. A’s place of amendment, where it is obligatory for an
business and found that tax has been evaded. employer to provide to its employees under
The proceedings under section 73 were any law for the time being in force.”

Input Tax Credit
a) True July 2017 for Rs. 10 lacs on which IGST was

b) False paid @ 18%. He availed the ITC & utilised the
c) Partially true capital goods. On 16th October 2018 he sold
d) None of the above the machinery as second hand goods for
Rs. 750,000. Calculate the amount of ITC that
48. ITC on travel benefits given to employees by needs to be paid.
the employer shall be allowed. Comment.
a) Rs. 126,000
a) Correct b) Rs. 135,000
b) Incorrect c) Either of (a) or (b)
B Block
c) ITC shall be allowed only when it is made d) None of the above

compulsory by the law in force
d) None of the above 53. ABC Pvt. Ltd. merges into XYZ Pvt. Ltd. Can the
unutilised balance of ITC in ABC Pvt. Ltd. of Rs.
49. What should be the treatment of tax element 20 lacs be transferred to the electronic ledger
in a capital asset? of XYZ Pvt. Ltd.?
a) Capital the tax element & claim a) Yes
depreciation b) No
b) Claim the ITC at first instance c) Not applicable
c) Either (a) or (b) d) Discretion of XYZ Pvt. Ltd.
d) Both (a) & (b)
54. In above question, in which form the ITC can
50. ITC in respect to pipelines laid outside the be transferred?
factory & telecommunication towers fixed
a) ITC-01
to earth by foundation or structural support
b) ITC-02
including foundation & structural support are
c) ITC-03
_____ for the ITC.
d) ITC-04
a) Eligible
b) Not eligible 55. Mr. A has crossed his threshold limit on 10th
c) Eligible, with permission of Jurisdictional July 2018. He has applied for the registration
officer on 15th July 2018. He received his registration
d) None of the above number on 20th July 2018. From which date
he becomes eligible to claim ITC on the stocks
51. In case of supply of capital goods by the held by him?
registered person on which ITC has been
a) 10th July 2018
claimed, then what amount of ITC needs to
b) 15th July 2018
be paid by the person?
c) 20th July 2018
a) Amount equal to ITC reduced by certain
d) 19th July 2018
percentage points
b) Tax on transaction values of such capital 56. In above question, which form needs to be
goods as per valuation provisions filled by the person in order to avail the ITC?
c) Higher of (a) or (b) a) ITC-01
d) Lower of (a) or (b) b) ITC-02
c) ITC-03
52. ABC Pvt. Ltd. purchased a machinery on 15th
d) ITC-04

Input Tax Credit
57. In above question, what is the time limit of filing institution or NBFC claim in case they provide
the form for carrying forward of the ITC unless both non-taxable & taxable supplies?
the same is extended by any notification? a) Entire amount of ITC can be claimed
a) 30 days from the date person is eligible to b) Avail 50% of the total ITC
claim ITC c) Segregate inputs used for taxable & non-
b) 60 days from the date person is eligible to taxable supplies & accordingly claim ITC
claim ITC d) Either (b) or (c)
c) 90 days from the date person is eligible to
62. Bank on 1st April 2018 has a credit of Rs.
claim ITC
150,000. It during the month of April supplied
B Block
certain exempted services & some taxable
58. Situations: services. What is the eligible amount of credit?
i Health insurance of factory employees a) Rs. 150,000
ii Work contract’s service used for installation b) Rs. 75,000
of plant & machinery c) Rs. 100,000
iii Purchase of car used by director for the d) None of the above
business meetings only
63. “Capital goods are considered as inputs” -
Comment on the eligibility of the credit in Comment.
below mentioned cases.
a) Correct
a) Not eligible, eligible, not eligible
b) Partially correct
b) Not eligible, not eligible, not eligible
c) Incorrect
c) Eligible, not eligible and not eligible
d) Maybe
d) Eligible, eligible and not eligible
64. Can a taxable person who is not registered
59. Inputs are procured by Mr. A for his under the GST law be allowed to avail input
business and the same are being utilised in tax credit?
manufacturing of exempted as well as taxable
a) Yes
goods. How much ITC on such inputs can be
b) No
claimed?
c) Maybe
a) Full ITC to be claimed
b) Proportionate ITC to be claimed
c) Rule 42 should be applied 65. Can input tax credit be allowed in the same
month if the supplier has shown it as an
d) Rule 43 should be applied
outward supply even though the recipient
60. “Credit of ITC may be availed for making receives the goods in the next month?
zero rated supplies, even if such supply is an a) Yes
exempted supply.” - Comment. b) No
a) Correct c) Maybe
66. Whether Input tax credit on Inputs and
Capital Goods is allowed in one instalment?
61. How much credit can a bank or financial a) Yes

Input Tax Credit
b) No of Input tax paid on use of mobile phones/

c) Maybe laptops/as given to employees?
d) None of the above a) Yes
b) No
67. Section 16 provides for the conditions to
c) Maybe
claim credit. One such condition is that the
receiver has received the goods. Is there any
provision for deemed receipt of goods in 72. Whether the ITC will be available on a
case of transfer of document of title before or passenger vehicle having seating capacity of
during the movement of goods? 8 people & which is used for transportation of
B Block
a) Yes goods only?

b) No a) Yes
c) Maybe b) No
d) None of the above Hint: Bill to ship to c) Maybe
transactions d) None of the above
68. A person has a single GST registration in 73. Inputs sent for job work must be received
respect of two different trade names. Can he back within a period of _____
set off input tax credit from one trade name a) 1 year
against the output tax liability of the other?
b) 2 year
a) Yes c) 180 days
b) No d) 6 months
c) Maybe
d) None of the above Hint: Set off to be done 74.
Capital goods sent for job work must be
GSTIN wise received back within a period of _____
a) 1 year
69. What supplies are included in “exempt
b) 3 year
supplies” on which the ITC shall not be
c) 180 days
allowed?
d) 6 months
a) Supplies liable to tax under reverse charge
mechanism 75. Is principal entitled to take ITC even when
b) Transactions in securities the principal has not received the goods and
c) Sale of land directly sent to job worker by the vendor?
d) All of the above a) Yes
b) No
70. Comment - “Compliance of the provisions of
c) Maybe
Section 17(2) regarding restriction of credits
relatable to exempt supplies is mandatory d) None of the above
to a Banking Company/Financial Institution 76. What is the maximum time limit to claim the
engaged in accepting deposits or extending Input tax credit?
loans.” a) Actual date of filing annual return
a) Correct b) Due date of return of September month
b) Incorrect following the end of financial year
c) Partially correct c) Earliest of (a) or (b)
d) None of the above d) Later of (a) or (b)
71. Whether Input tax credit is available in respect

Input Tax Credit
77. An assessee obtains new’ registration. It can 82. ITC cannot be availed by a person if
avail credit on inputs lying in stock. What is a) ITC relates to tax paid on goods received
the time limit for taking said credit? by agent
a) 1 year from the date of invoice b) ITC relates to tax paid in pursuance of any
b) 3 years from the date of registration demand u/s 73 or 74
c) 1 years from the date of registration c) ITC related to previous month inputs
d) None of the above d) None of above
78. Can the unutilized input tax credit be 83. The details of inward supply furnished by the
transferred in case of change in constitution registered taxable person shall be matched
B Block
of business? with-
a) Not possible a) Corresponding details of outward supply
b) No, it will be exhausted furnished by the corresponding taxable
c) Yes, it will be transferred only if there is person.
provision for transfer of liabilities b) Details on the ICEGATE
d) It will be transferred only if it is shown in c) Tax payment made by Supplier
books of Account of transferor d) All the above
79. The details of challans in respect of goods 84. Input tax credit on capital goods and inputs
dispatched to a job worker or received from can be availed in:
a job worker or sent from one job worker to a) thirty six instalment
another during a quarter shall be included in b) twelve instalment
FORM _____.
c) one instalment
a) ITC-03 d) six instalment.
b) ITC-04
85. Input Tax credit as credited in Electronic
c) GSTR-2
Credit Ledger can be utilized for:
d) None of above
a) Payment of interest
80. Provisional Input tax credit can be utilized b) Payment of penalty
against _____
c) Payment of fine
a) Any Tax liability d) Payment of taxes
b) Self-Assessed output tax liability
86. A supplier takes deduction of depreciation
c) Interest and Penalty
on the GST component of the cost of capital
d) Fine
goods as per Income- tax Act, 1961.
81. ITC can be claimed on goods/services for The supplier can-
personal use if a) avail only 50% of the said tax component
a) Payment to supplier has been made within as ITC
180 days b) not avail ITC on the said tax component
b) All the returns have been filed by both the c) avail 100% ITC of the said tax component
persons d) avail only 25% of the said tax component
c) All of above as ITC
d) No ITC can be claimed

Input Tax Credit
87. Input tax credit is not available in respect of b) The person should have received the
_______. goods/services
a) services on which tax has been paid c) Tax charged on the purchases has been
under composition levy deposited/paid to the government by the
b) free samples supplier
c) goods used for personal consumption d) All of the above
d) all of the above 93. Which of the following Input Tax credit (ITC) is
88. For banking companies using inputs and not available to the tax payer:-
input services partly for taxable supplies a) ITC on Goods purchased for resale
B Block
and partly for exempt supplies, which of the b) ITC on Goods used for providing taxable
statement is true? services
a) ITC shall be compulsorily restricted to c) ITC on Goods used in making supplies out
credit attributable to taxable supplies of India
including zero rated supplies d) ITC on purchase of Motor vehicle for use
b) 50% of eligible ITC on inputs, capital goods, by director
and input service shall be mandatorily
94. In which of the following conditions the input
taken in a month and the rest shall lapse.
tax credit will be available?
c) Banking company can choose to exercise
either option (a) or option (b) a) Capital goods used for making exempted
goods
b) Capital goods used for exclusively
89. ITC of motor vehicles used for ______ is non-business (personal) purpose
allowed. c) Depreciation has been claimed on tax
a) Transportation of goods component of capital goods
b) Transportation of passengers d) None of the above
c) Imparting training on driving
95. Compute the value of ‘exempted supply’ for
d) All of the above
purpose of section 17(2) of the CGST Act,
90. Input Tax Credit of IGST can be utilised in the 2017 from the following details:
following sequence: (i) Value of alcoholic liquor for human
a) SGST/UTGST, CGST, IGST consumption: ` 1,50,000
b) IGST, CGST, SGST/UTGST (any order) (ii) Value of architect services supplied:
c) IGST, SGST/UTGST, CGST `2,00,000
d) CGST, SGST/UTGST, IGST (iii) Securities of face value of ` 1,00,000 sold
for ` 95,000
91. Input tax credit of CGST can be utilised for the
a) ` 1,50,000
following?
b) ` 2,50,000
a) For the payment of penalties
c) ` 2,45,000
b) For the payment of interest
d) ` 1,50,950
c) For payment of IGST
d) For payment of SGST ITC 96. (i) A software professional providing technical
consultancy buys a motorcycle for use of his
92. What are the prior conditions to claim input
employee.
tax credit?
(ii) A motor driving school buys a car for being
a) Tax invoice or debit note should be
used in imparting motor driving training.
available

Input Tax Credit
(iii) A flying school imports an aircraft for use 97. Kamlesh hires a works contractor for
in its training activity. repairing his factory building on a lumpsum
(iv) A manufacturer buys a small truck for the payment of `11,80,000. He debits half of the
expenditure in the profit and loss account and
purpose of transporting its inputs and
the remaining half in the building account.
finished goods.
Assuming the rate of GST to be 18%, Kamlesh
Input tax credit cannot be taken on: can take input tax credit of:
a) (iii) a) ` 90,000
b) (i), (ii), (iii), (iv) b) ` 1,06,200
c) (i)
B Block
c) ` 2,12,400
d) (i), (iii) d) Nil
98. Krishna Motors is a car dealer selling cars of an international car company. It also provides
maintenance and repair services of the cars sold by it as also of other cars. Determine the amount
of input tax credit available with the help of the following information regarding expenses incurred
by it during the course of its business operations:
Particulars GST paid (`)
Cars purchased from the manufacturer for making further supply of such 20,00,000
cars. [Two of such cars are destroyed in accidents while being used for test
drive by potential customers. GST paid on their purchase is ` 1,00,000]
Works contract services availed for constructing a car shed in its premises. 50,000

a) ` 19,00,000 b) ` 21,10,000 c) ` 19,50,000 d) ` 20,50,000
99. Mr. Z trades in certain items which are exempt a) GST is 12%
and supplies certain items to SEZ which are b) GST is 18%
zero-rated. He wants to understand which of c) Exempted supply
the following will be included in computation d) Zero rated supply
of taxable supplies for purpose of availing
101. In case goods disposed off by way of free
input tax credit?
sample
a) Zero-rated supplies
b) Exempt supplies a) recipient can claim ITC
b) Supplier can claim ITC
c) Both i.e., Zero-rated and exempt supplies
d) None of the above c) Supplier cannot claim ITC
d) ITC can be claimed if value is more than
100. For export of goods or services or both ` 500/-

Input Tax Credit
Answers
1 a 2 d 3 a 4 b 5 a 6 c
7 c 8 a 9 d 10 c 11 b 12 b
13 b 14 a 15 d 16 b 17 a 18 a
19 a 20 b 21 b 22 d 23 b 24 c
25 b 26 a 27 b 28 a 29 a 30 a
31 d 32 b 33 a 34 a 35 b 36 a
37 a 38 d 39 d 40 a 41 a 42 a
43 d 44 d 45 a 46 a 47 a 48 c
B Block
49 c 50 b 51 c 52 b 53 a 54 b
55 a 56 a 57 a 58 a 59 c 60 a
61 d 62 b 63 c 64 b 65 b 66 a
67 a 68 a 69 d 70 b 71 a 72 a
73 a 74 b 75 a 76 c 77 a 78 c
79 b 80 b 81 d 82 b 83 d 84 c
85 d 86 b 87 d 88 c 89 d 90 b
91 c 92 d 93 d 94 d 95 d 96 c
97 d 97 a 99 a 100 d 101 c

Place of Supply
Chapter 7
Place of Supply
1. What is the significance of Place of Supply d) Place of such installation
B Block
under GST?
6. Supplier in Haryana delivers goods in Haryana
a) The place of supply determines whether a itself. Such delivery was on direction of the
transaction is intra-State or inter-State.
recipient who is in Delhi. The supply will be,
b) The place of supply determines the place
where the supplier is supposed to deliver a) Inter-State supply
his goods. b) Intra-State supply
c) The place of supply determines the c) Both (a) & (b)
location of the recipient of goods. d) None of above
d) All of above
7. Mr. A in Haryana delivers goods in Haryana
2. Import of goods into the territory of India itself to B. Such delivery was on direction of
shall be deemed to be,
Z situated at Delhi, which of the following is
a) Intra-State supply true,
b) Inter-State supply
a) A will charge IGST to Z
c) Inter-country supply
d) Inter-territory supply b) Z will charge IGST to B
c) Both (a) & (b)
3. The intra-State supply of goods shall not
d) None (a) & (b)
include-
a) supply of goods to a SEZ developer 8. Normally, _____ is recipient of service,
b) supply of goods by a SEZ Unit a) Person making payment
c) supplies made to a tourist u/s 15 b) Person receiving payment
d) All of above c) Both (a) & (b)
4. Where the goods are assembled or installed d) None of above
at site, the place of supply shall be,
9. Normally, _____ is supplier of service,
a) Place where the goods are procured from
b) Place where the transporter is located a) Person making payment
c) Place of such installation or assembly b) Person receiving payment
d) Registered location of the company c) Both (a) & (b)
5. What is the place of supply in case of d) None of above
installation of generator? 10. What is the place of supply of goods in case of
a) Place where movement of generator import in India?
initiated. a) Warehouse at the custom port
b) Place of delivery b) Place of delivery after clearance of the
c) Address of the recipient mentioned in the goods
invoice

Place of Supply
c) Location of the transporter performed

d) Location of the importer d) Location of the company providing
services
11. What is the place of supply of goods in case of
export from India? 16. What is the place of supply of services in
a) Warehouse at the custom port cases of training and performance appraisal
b) Location of the vessel where the loading services where the recipient is unregistered?
takes place a) Location of the service recipient
c) Location of the transporter b) Location of the service provider
B Block
d) Location outside India c) Location where the services are actually

performed
12. What is the place of supply of services in cases
d) Location of the company providing
directly relating to the immovable property?
services
a) Location at which immovable property is
located 17. What is the place of supply of services in case
b) Location of the service provider of service provided by way of admission to an
event?
c) Location of the service recipient
d) Location of the owner of the property a) Location where the events are actually held
b) Location of the service provider
13. What is the place of supply of services in
case where services directly relate to the
d) Location of the company providing
immovable property are provided by an
services
Indian service provider to a person in USA &
such property is situated in USA? 18. Which of the following is correct for, place of
a) Location at which immovable property is supply in case of ancillary services by way of
located assigning of sponsorship to organisation of a
b) Location of the service provider cultural event?
c) Location of the service recipient a) If service provided to the registered person
d) Location of the owner of the property then location of such person.
b) If service provided to the unregistered
14. What is the place of supply of services in cases person then location where event is
of restaurants and catering services? actually held.
a) Location of the service recipient c) If the event is held outside India then
b) Location of the service provider location of the service recipient.
c) Location where the services are actually d) All of above is correct
performed
19. What is the place of supply of services by way
d) Location of the owner of the restaurant
of transportation of goods to a registered
15. What is the place of supply of services in person?
cases of training and performance appraisal a) Location of the registered person
services where the recipient is registered? b) Location of the service provider
a) Location of the service recipient c) Location of the transporter
b) Location of the service provider d) Location where loading of transport
c) Location where the services are actually vehicle takes place

Place of Supply
20. An unregistered person receives a service of 25. In case of mobile connection for
transportation of goods by courier, the place telecommunication & internet services
of supply for such transaction is, provided on post-paid basis, the place of
a) Location of the unregistered person supply shall be the location of _____.
b) Location of the registered supplier a) The registered address of the supplier
c) Location where goods are handed over for b) The antenna used for communication
their transportation c) Billing address of the recipient of services
d) None of above on record of the supplier.
d) Address for payment of bill made for use
21. What is the place of supply in case of passenger
B Block
of such services.
transportation service to a registered person?
26. In case of mobile connection for
a) Location of the transporter
telecommunication & internet services
b) Location of the service provider provided on pre-payment basis, the place of
c) Location of the registered person supply where the service provided through
d) Location where the passenger boards the selling agent shall be the location of _____.
transport vehicle for a continuous journey. a) Selling agent on the record of the supplier
22. What is the place of supply by way of passenger at the time of supply
transport service to an un-registered person? b) Billing address of the recipient of the
a) Location of the transporter services on the record of the supplier at
the time of supply
c) Place where such pre-payment is received
c) Address of the unregistered person
d) None of above
d) Location where the passenger boards the
transport vehicle for a continuous journey. 27. In case of mobile connection for
telecommunication & internet services
23. What is the place of supply in case of services
provided on pre-payment basis, the place of
provided on board of a conveyance?
supply where the service provided by any
a) Location of the service recipient person to the final subscriber shall be the
b) Location of the service provider location of _____.
c) Location of first scheduled point of a) Selling agent on the record of the supplier
departure of the conveyance at the time of supply
d) Location where the passenger boards the b) Billing address of the recipient of the
transport vehicle for a continuous journey. services on the record of the supplier at
24. A company has installed an antenna to the time of supply
create a fixed telecommunication line for c) Place where such pre-payment is received
communication services to the customers. d) None of above
What will be the place of supply for such
28. In case of online information database access
communication services?
& retrieval services (OIDAR), the place of
a) Location where the antenna is installed supply shall be,
b) Location of the customers
a) Location of server from where such service
c) Location of the registered supplier is provided
d) None of above b) Location of the service supplier

Place of Supply
d) Location where payment for such service 33. A tour operator provides services to an Indian
is made tourist for tour and travelling outside of India
will be liable to pay GST. Comment
29. The place of supply of banking and other
financial services to any person shall be, a) Correct
a) The location of the recipient of services on b) Incorrect
the records of the supplier of services c) Liability will be GST plus tourism cess
b) The actual location of the recipient of the d) Liability will be GST plus custom duty.
services 34. A. IGST is applicable in case of import of
c) The location of the supplier of the services
B Block
goods.
d) The location prescribed by the Reserve B. There are special circumstances in case of
Bank of India import where CGST & SGST are applicable
30. A. The place of supply of banking and other Comment on the above statements,
financial services to any person shall be a) A - Correct, B - Incorrect
the location of the recipient of services on b) A - Incorrect, B - Correct
the records of the supplier of services. c) Both A & B - Correct
B. In case where the location of the recipient d) Both A & B - Incorrect
of services is not on the records of the
35. In case of services supplied in respect of goods
supplier of services, the place of supply
shall be location of the supplier of services. which are required to be made physically
available from a remote location by way of
Comment on the above statements,
electronic means, the place of supply shall be,
a) A - Correct, B - Incorrect
b) A - Incorrect, B - Correct a) Location where services are actually
performed
c) Both A & B - Correct
b) Location where goods are situated at the
d) Both A & B - Incorrect
time of supply of service
31. What is the place of supply in case of insurance c) Location of the supplier of service
services provided to a registered person?
d) Location of the recipient of service
a) Location where payment for such service
is made 36. In case of services supplied to an individual,
b) Location of the service provider which require the physical presence of the
recipient or the person acting on his behalf,
c) Location of the registered person
with the supplier for the supply of the service,
d) Address of the insurance agent
the place of supply shall be,
32. What is the place of supply in case of insurance a) Location where services are actually
services provided to a person other than a performed
registered person?
b) Location of the recipient of service
a) Location where payment for such service
c) Location of the supplier of service
is made
d) None of above
c) Address of the insurance agent 37. The place of supply of services supplied directly
in relation to an immovable property including
d) Location of the recipient of services on the
supply of accommodation by a hotel, guest house
records of the supplier
or club, shall be,

Place of Supply
a) The location of recipient of the service short term (exceeding one month) or long
b) The location of the supplier of the service term, the place of supply shall be,
c) The location where payment for such a) The location of the supplier of the service
service is made b) The location of the recipient of the service
d) The location where the immovable c) The location where the transport vessel is
property is located stationed
38. In case of services supplied by a banking d) None of above
company, or a financial institution, or a non 42. The place of supply of services of
banking financial company, to account transportation of goods, other than by way of
B Block
holders in course of provision of services, the mail or courier u/s 13, shall be _____.
place of supply u/s 13 shall be
a) The location of the supplier of the service
a) The location of recipient of the service b) The location of the recipient of the service
b) The location of the supplier of the service c) The location the transportation vessel is
c) The location as prescribed by the Reserve loaded
Bank of India d) The location of the destination of the goods
d) The location where payment for such
service is made 43. What is the place of supply of services provided
on boarding a conveyance during the course
39. A. In case of intermediary services like of a passenger transport operation?
commission agents, the place of supply
a) Location of the service recipient
shall be the location of the supplier of
service.
c) Location of first scheduled point of
B. In case of foreign commission agents
departure of the conveyance
providing service to Indian Principal, the
d) Location where the passenger boards the
place of supply of service is outside India.
transport vehicle for a continuous journey.
a) A - Correct, B - Incorrect 44. A. Residuary provision: Except in case of
b) A - Incorrect, B - Correct specified services, the place of supply
of services shall be the location of the
recipient of service.
B. However, in case the location of the
40. In case of services consisting of hiring of recipient of service is not available in the
means of transport, including yachts but ordinary course of business, the place of
excluding aircrafts and vessels, upto a period supply shall be the location of the supplier
of one month. The place of supply shall be, of service.
a) The location of the supplier of the service Comment on the above statements,
b) The location of the recipient of the service a) A - Correct, B - Incorrect
c) The location where the transport vessel is b) A - Incorrect, B - Correct
stationed c) Both A & B - Correct
d) None of above d) Both A & B - Incorrect
41. In case of services consisting of hiring of 45. In order to prevent double taxation or
vessels or aircrafts, irrespective of whether non-taxation of the supply of an import or

Place of Supply
export service, or for the uniform application a) 14%

of rules, _____ the shall have the power b) 40%
to notify any description of service or c) 26%
circumstances in which the _____ shall be d) 30%
the place of effective use and enjoyment of
a service. 50. Does an e-commerce operator having no
physical presence in the taxable territory
a) State Government/place of supply
liable to pay tax? If yes, then how?
b) Central Government/place of supply
a) He will have to discharge his tax liability in
c) Government/place of supply
B Block
foreign currency
d) Central Government/time of supply
b) He will not be liable to tax
46. Uday in Haryana buys shares from a broker in c) He has to appoint a person in the taxable
Delhi on NSE (in Mumbai). What will be the territory for the purpose of paying tax on
place of supply? his behalf
a) Delhi d) None of the above
b) Mumbai
51. IGST shall be charged when _____
c) Haryana
a) Place of supply & location of supplier is
d) Place of supply is not considered in trading same
of shares
b) Place of supply & location of supplier is
47. In case of services supplied in respect of different
goods which are required to be made c) Place of supply & location of recipient is
physically available by the recipient of service same
to the supplier of service, the place of supply d) Place of supply & location of recipient is
shall be different
a) Location where services are actually 52. A. Location of supplier is a place from where
performed a supply is made from a place of business
b) Location where goods are situated at the for which registration has been obtained,
time of supply of service the location of such place of business.
c) Location of the supplier of service B. Location of supplier is a place from
d) Location of the recipient of service where a supply is made from more than
one establishment, whether the place
48. True or false - “Inter-state movement of of business or fixed establishment, the
various modes of conveyance, carrying goods location of the establishment most
or passengers or for repairs and maintenance directly concerned with the provision of
is liable to IGST.” the supply.
a) True Comment on the above statements,
b) False a) A - Correct, B - Incorrect
c) Partially True b) A - Incorrect, B - Correct
d) None of the above c) Both A & B - Correct
49. What is the ceiling limit prescribed on the rate
under IGST Act? 53. Mr. A of UP provides services to a SEZ located
in UP. What type of tax shall be charged?

Place of Supply
a) CGST b) Intra-State supply

b) SGST+UTGST c) Composite supply
c) IGST d) Imports
d) CGST+SGST/UTGST
59. What tax shall be levied in this transaction?
54. What is the POS in case the supply is made in a) CGST b) SGST+UTGST
territorial waters? c) IGST d) CGST+SGST/
a) Location in territorial waters UTGST
b) Coastal State or Union territory where the Case study (Q. 60 to 66)
nearest point of the appropriate baseline
B Block
Location of supplier: Mr. A of Delhi Delivery
is located
of goods terminates: Mr. C of Jaipur
c) Either (a) or (b) d) None of the
Location of recipient: Mr. B of Delhi
above
Goods have been delivered to Mr. C of
55. Which of the following is an inter-State Jaipur on direction by Mr. B to Mr, A.
supply?
60. What shall be the place of supply of
a) Supplier of goods located in UP and place
transaction between Mr. A & Mr. B?
of supply of goods is to an SEZ located in
Delhi a) Delhi
b) Supplier of goods located in UP and place b) Jaipur
of supply of goods in Jaipur c) Mumbai
c) Supplier of goods located in UP and place d) Either (a) or (b)
of supply of goods is to an SEZ located in 61. What is the nature of supply of transaction
UP
between Mr. A & Mr. B?
d) All the above
a) Inter-State supply
56. Which of the following is an intra-State b) Intra-State supply
supply? c) Composite supply
a) Supplier of goods located in UP and place d) Imports
of supply of goods SEZ located in Delhi
62. What tax shall be levied in transaction
b) Supplier of goods located in Delhi and
specified in above question?
place of supply of goods in Jaipur
a) CGST
c) Supplier of goods located in Delhi and
place of supply of goods in Delhi b) Jaipur GST+CGST
d) All the above c) IGST
d) CGST+ Delhi GST
Case study (Q. 57 to 59):
Location of supplier: Mr. A of Delhi Delivery 63. What shall be the place of supply of
of goods terminates at: Jaipur Location of transaction between Mr. B & Mr. C?
recipient: Mr. B of Jaipur a) Delhi
57. What shall be the place of supply in this case? b) Jaipur
a) Delhi b) Jaipur c) Mumbai
c) Mumbai d) Either (a) or (b) d) Either (a) or (b)
58. What is the nature of supply? 64. What is the nature of supply of transaction
between Mr. C & Mr. B?
a) Inter-State supply

Place of Supply
a) Inter-State supply Answer the following questions.

b) Intra-State supply 69. What shall be the Place of supply if Mr. A is a
c) Composite supply registered person?
d) Imports a) Delhi
65. What tax shall be levied in transaction b) Mumbai
specified in above question? c) Dubai
a) CGST d) New York
b) Jaipur GST+ CGST 70. What shall be the Place of supply if Mr. A is an
B Block
c) IGST unregistered person?

d) CGST+Delhi GST a) Delhi
66. Mr. A of UP purchased the goods from the b) Mumbai
shop Mr. C in Delhi. What shall be the place c) Dubai
of supply? d) New York
a) UP 71. Palace on wheels, a train running from
b) Delhi Jaipur to Kanyakumari, provides on-board
c) Either (a) or (b) entertainment services to its passengers. Mr.
d) None of the above A boarded the train from Madhya Pradesh &
started watching a movie when the train was
67. If Mr. A of Jaipur, is constructing a house in
crossing Karnataka. What shall be the place of
Goa and appoints Mr C of Delhi to provide
supply?
architectural services with regard to proposed
a) Jaipur
construction of house located in Goa, then
the place of supply shall be _____ b) Kanyakumari
c) Madhya Pradesh
a) Goa
d) Karnataka
b) Jaipur
c) Delhi 72. Mr. B of Delhi goes to bank in Bangalore not
d) All of above can be the Place of supply having an account with the bank to take a
demand draft, the place of supply shall be
68. Mr. X, a resident of Delhi, goes to a doctor Mr. _____
B of Bangalore for plastic surgery who took
a) Bangalore
him to a hospital in Mumbai & got his surgery
b) Delhi
done over there. The place of supply will be
c) Both (a) & (b)
_____
a) Bangalore
b) Delhi 73. If XY Bank in USA charges loan processing
c) Mumbai charges to AB Co. located in Delhi, India, the
d) All of above can be the Place of supply place of supply of service will be _____
a) USA
Case study (Q. 69 & 70)
b) Delhi
Mr. A based out of Delhi, purchases
c) India
air ticket from Airlines Ltd., an airline
company based out of Chennai, for travel
from Mumbai to NEW YORK via Dubai.

Place of Supply
74. Which of the following are an example of 79. IGST in case of imports shall be levied on
online database access retrieval services? value determined under _____
a) Advertising on the internet a) Section 3 of Customs Tariff Act
b) Providing cloud services b) Section 15 of CGST Act
c) Provision of e-books, movie, music, c) Section 11 of IGST Act
software and other intangibles via d) Any one of the above options
telecommunication networks or internet
80. Comment: GST is leviable when place of
d) All of above
supply is outside India.
75. Real estate agent in Delhi charges brokerage a) Correct
B Block
fee to Company A located in Chandigarh for b) Incorrect
assistance in getting a commercial property
in Kolkata. Which is the place of supply in this
case?
a) Delhi 81. M/s ABC is having 2 SEZ in State of UP. One
b) Chandigarh of these SEZ sends goods to another SEZ on
1st April 2018. What tax shall be chargeable
c) Kolkata
on such supply?
a) IGST
76. Mr. X a resident from Pune conducts training b) CGST + UP GST
for employees of P Ltd. being a registered
c) Self-supply is no supply
person under GST based out in Chennai at a
resort in Darjeeling. The place of supply in this
case is: 82. “India” means the territory of India as ref erred
a) Chennai to in _____ of the Indian Constitution.
b) Pune a) Article 1
c) Darjeeling b) Article 366
d) None of the above c) Article 4
d) Article 5
77. The basic principle behind the provisions
relating to place of supply is that GST is a 83. ___
_____ a) Warehouse
a) Destination based tax b) Godown
b) Origin based tax c) Any place where the person stores goods
c) Both (a) & (b) d) All of the above
84. Fixed establishment means _____
78. Which Constitutional article allows the a) Registered place of business
Parliament to formulate principles in respect b) Other than registered place of business
to place of supply & supply in course of
c) Both (a) & (b)
interstate commerce?
a) Article 269A(2)
b) Article 270 85. Fixed establishment is characterised by:
c) Article 275 A. Sufficient degree of permanence
d) Article 279A B. Suitable structure in terms of human &

Place of Supply
technical resources a) Service recipient

C. To supply services or receive & use services b) Service provider
for its own needs c) Immovable property
Which is the correct option. d) Either (a) or (b)
a) A & B are correct
91. Comment: Return journey will be treated as a
b) A, B & C are correct
separate journey, even if right of passage for
c) B & C are correct
onward & return journey is issued at the same
d) None of the statements are correct time.
86. _____ of supply of service cannot be location a) Correct
B Block
of supplier of service or recipient of service b) Partially correct

a) Permanent place c) Incorrect
b) Temporary place d) None of the above
c) Fixed establishment
92. Tour operator providing service to Indian
d) Registered establishment
tourist outside India is _____ to pay GST.
Case study (Q. 87 to 89)
a) Liable
Mr. B, director of XYZ Pvt. Ltd., registered
b) Not liable
in Delhi went for 2 days official seminar in
Mumbai. He booked a hotel in Mumbai & c) Optional
provided the company’s GSTIN. d) None of the above
87. What shall be the place of supply? 93. Comment: One of the conditions to qualify
a) Delhi as export of service is that the supplier of
b) Mumbai service & recipient of service are not merely
establishments of a distinct person in
c) Either (a) or (b)
accordance with Explanation 1 of section 8 of
IGST Act.
88. What tax shall be levied on this supply? a) Correct
a) Delhi GST + CGST b) Partially correct
b) Mumbai GST + CGST c) Incorrect
c) IGST d) None of the above
d) CGST + UTGST
94. Mr. Sunil from Delhi provides interior
89. Will XYZ Pvt. Ltd. get the credit of the taxes designing services to Mr. Sanjay (Mumbai).
paid to the hotel? The property is located in Ooty (Tamil Nadu).
a) Yes What will be the place of supply?
b) No a) Delhi
c) Maybe b) Mumbai
d) Yes, with permission of Jurisdictional c) Tamil Nadu
Commissioner d) None of the above
90. When both, the service recipient & provider 95. A service as a part of contract is provided in
are of India, then the place of supply shall be Delhi, Paris, Sweden & USA. What shall be the
the location of _____ if immovable property place of supply?
is located outside India.

Place of Supply
a) Delhi 101. What tax shall be levied?

b) Paris a) Jaipur GST + CGST
c) Sweden b) Mumbai GST + CGST
d) USA c) Delhi GST + CGST
d) IGST
96. In above question, will the entire amount be
liable to GST? 102. Which of the following services is not
a) Yes included under Online Information and
b) No Database Access or Retrieval (OIDAR)?
c) No, only amount in respect to services a) Advertising on the internet
B Block
provided in Delhi shall be liable to tax b) Providing cloud services
d) No idea c) Digital data storage
d) Advertising services in newspapers.
Case study (Q. 97 to 101)
XYZ, a modelling agency, registered in 103. Place of supply of goods where the supply
Mumbai having 20 models entered into doesn’t involve movement of goods...........?
a contract for beauty treatment of their a) Location of the goods at the time of
models with Lakme Studio in Delhi but purchase order
the beauty treatment was done before a b) Location of the goods at the time of
fashion show in the city of Jaipur. delivery to the recipient
c) Location of the supplier
97. Who is the supplier of service? d) Location of the recipient
a) XYZ 104. Mr. P (from Delhi) meets an architect Mr.
b) Lakme Studio Y (from Mumbai) at a hotel in Chennai. Mr.
c) Models Y gave a presentation of his recent interior
d) None of the above constructions and Mr. P likes his work. Soon
after the meeting, Mr. P awarded him the
98. Who is the service recipient? contract to furnish his recently purchase raw
a) XYZ house in Dubai. Mr. Y furnishes his Dubai
b) Lakme Studio house and asks you the place of supply of
service in this case?
c) Models
d) None of the above a) Delhi
b) Mumbai
99. What is the place of supply? c) Chennai
a) Mumbai d) Dubai
b) Delhi
105. Mr. X booked a train from Delhi to Mumbai
c) Jaipur
for his son’s anniversary. During the travel, Mr.
d) Either of above A supplies catering service to Mr. X. What will
100. What kind of supply is this? be the place of supply in this case?
a) Inter state a) Place of supply will be Delhi
b) Intra state b) Place of supply will be Mumbai
c) Composite supply c) Place of supply will be the actual location
where the catering service is discharged
d) Mixed supply
during travel
d) Any one of the above

Place of Supply
106. What will be the place of supply in case of (c) From where the order receive
catering services (d) Location where the services are actually
(a) Registered office of the catering services performed
(b) Where cooking is done
Answers
1 a 2 b 3 d 4 c 5 d 6 a
7 c 8 a 9 b 10 d 11 d 12 a
B Block
13 a 14 c 15 a 16 c 17 a 18 d
19 a 20 c 21 c 22 d 23 c 24 a
25 c 26 a 27 c 28 c 29 a 30 c
31 c 32 d 33 a 34 a 35 b 36 a
37 d 38 b 39 c 40 a 41 b 42 d
43 c 44 c 45 c 46 c 47 a 48 b
49 b 50 c 51 b 52 c 53 c 54 b
55 d 56 c 57 b 58 a 59 c 60 a
61 b 62 b 63 b 64 a 65 c 66 b
67 a 68 c 69 a 70 b 71 a 72 a
73 a 74 d 75 c 76 a 77 a 78 a
79 a 80 a 81 a 82 a 83 d 84 b
85 b 86 b 87 b 88 b 89 b 90 a
91 a 92 a 93 a 94 c 95 a 96 a
97 b 98 a 99 c 100 a 101 d 102 d
103 b 104 a 105 a 106 d

Time of Supply
Chapter 8
Time of Supply
1. Which section governs the provisions regard- are given
B Block
ing determining time of supply of goods? d) Both (b) and (c) are correct
a) Section 12 6. Who is the recipient in case, the consideration
b) Section 13 is payable for the supply of service?
c) Section 14
a) Person liable to pay consideration for such
d) Section 15 service
2. Which section governs the provisions b) Person to whom the service is rendered
regarding determining time of supply of c) Either of (a) and (b)
services? d) Service recipient shall always be the
a) Section 12 person paying consideration.
b) Section 13
7. Who is the recipient in case, the consideration
c) Section 14
is not payable for the supply of service?
d) Section 15
3. The time of supply fixes the point when the service
_____ to/of GST arises. b) Person to whom the service is rendered
a) liability c) Either of (a) and (b)
b) payment d) Service recipient shall always be the
c) provision person paying consideration.
d) recovery
8. Reverse charge means the liability to pay tax
4. Who is the recipient in case, the consideration by the _____ of goods or services or both
is payable for the supply of goods? instead of the _____ of such goods or services
a) Person liable to pay consideration for such or both.
goods a) Recipient, Supplier.
b) Person to whom goods are delivered b) Recipient, Agent.
c) Person to whom the possession of goods c) Supplier, Recipient
are given
d) Agent, Recipient
d) Both (b) and (c) are correct
9. What is the time of supply of goods, in case of
5. Who is the recipient in case, the consideration
forward charge?
is not payable for the supply of goods?
a) Date of issue of invoice
goods b) Due date of issue of invoice
b) Person to whom goods are delivered c) Date of receipt of consideration
c) Person to whom the possession of goods d) Earlier of (a) or (b)

Time of Supply
10. What is the date of receipt of payment? the date of issue of invoice by the supplier
a) Date on which payment is entered in the d) Earlier of (a) or (b) or (c)
books of account
15. On 04-09-2018, supplier invoices goods
b) Date on which payment is credited to the
taxable on reverse charge basis to AB & Co. AB
bank account
& Co. receives the goods on 12-09-2018 and
c) Earlier of (a) or (b)
makes payment on 30-09-2018. Determine
d) Either of (a) or (b)
the time of supply,
11. A purchase order with advance of ` 1,25,000 a) 04-09-2018
is received on 15-07-2017 for machine worth
b) 03-10-2018
B Block
`25,00,000 and entry duly made in the seller’s

books of account. On 25-07-2017 the machine c) 12-09-2018
is assembled, tested at sight, and accepted by d) 30-09-2018
buyer. Invoice is raised on 30-08-2017 and
16. _____ is an instrument where there is an
balance payment of ` 23, 75,000 is received
obligation to accept it as a consideration for
on 10-09-2017.What would be the time of
supply of goods or services.
supply ?
a) 15-07-2017 a) Voucher
b) 25-07-2017 b) Payment receipt
c) 30-08-2017 c) Promissory note
d) 10-09-2017 d) Cheque
12. For amount received in excess of _____ in 17. What is the time of supply of vouchers when
case of goods, time of supply at the option of the supply with respect to the voucher is
supplier, be taken to be the date of invoice. identifiable?
a) `100 a) Date of issue of voucher
b) `1000 b) Date of redemption of voucher
c) `500 c) Earlier of (a) & (b)
d) `10,000 d) (a) and (b) whichever is later
13. Determine the amount of GST in case of 18. ABC Ltd. has purchased for its customers 50
supply of service of `15,00,000 on 04-09-2018 vouchers dated 20-08-2018 worth `100 each
and invoice has been issued on 31-08-2018. from XYZ Ltd., a footwear manufacturing
The date of payment is 08-09-2018. The CGST
company. The vouchers were issued by XYZ Ltd.
rate has been increased from 5% to 12% w.e.f.
on 20-09-2018. The vouchers can be encashed
01-09-2018.
at retail outlets of XYZ Ltd. The employees of
a) `1,80,000
ABC Ltd. encashed the same on 01-10-2018.
b) `1 Determine the time of supply of vouchers.
c) `75,000
a) 20-08-2018
d) `1,20,000
b) 20-09-2018
14. What is the time of supply of goods liable to c) 01-10-2018
tax under reverse charge mechanism? d) Supply is not identified
a) Date of receipt of goods
19. What is the time of supply of vouchers when
b) Date on which the payment is made
the supply with respect to the voucher is not
c) Date immediately following 30 days from

Time of Supply
identifiable? 24. What is the time of supply of service if the

a) Date of issue of voucher invoice is issued within 30 days from the date
b) Date of redemption of voucher of provision of service?
c) Earlier of (a) & (b) a) Date of issue of invoice
d) (a) and (b) whichever is later b) Date on which the supplier receives
payment
20. Ms. Reeta purchased a gift voucher (it can
c) Date of provision of service
be redeemed against any product of the
d) Earlier of (a) and (b)
departmental store) from a departmental
store worth `2000 on 30-07-2018 and gifted it 25. What is the time of supply of service if the
B Block
to her friend on the occasion of her marriage invoice is not issued within the period
on 05-08-2018. Her friend encashed the same prescribed?
on 01-09-2018 for purchase of a cosmetic a) Date of issue of invoice
product. Determine the time of supply. b) Date on which the supplier receives
a) 30-07-2018 payment
b) 05-08-2018 c) Date of provision of service
c) 01-09-2018 d) Earlier of (b) and (c)
d) Supply is identified
26. Date of receipt of advance is the time of
21. What is the time of supply of goods in supply in case of advance received for supply
residuary cases, in case where a periodical for services especially when the invoice &
return has to be filed? provisioning of service is done post advance
a) Date on which return is to be filed receipt. Comment.
b) Actual date of filing of return a) True
c) Date of payment of tax b) False
d) Date of collection of tax c) Partially correct
22. What is the time of supply in residuary cases
i.e., in all the remaining cases where periodical 27. Continuous supply of services means a supply
return is not to be filed? of services which is provided, or agreed to be
a) Date on which return is to be filed provided, continuously or on recurrent basis,
b) Actual date of filing of return under a contract, for a period exceeding
c) Date of payment of tax _____ with _____ payment obligations.
d) Date of collection of tax a) 1 year, annual
23. What is the time of supply in case of addition in b) 3 months, periodic
the value by way of interest, late fee or penalty c) 6 months, half yearly
or any delayed payment of consideration? d) 1 year, periodic
a) Last date on which such late fees/penalty 28. What is the maximum time limit for issue
has been charged of tax invoice in case of insurance service
b) Date of payment of such additional providers and banks?
amount
a) 30 days
c) Date of collection of whole amount
b) 45 days
d) It doesn’t constitute supply.

Time of Supply
c) At the time when supply ceases a) When the goods have been supplied
d) At the time when supply started before the change in rate of tax but issue
of invoice and receipt of payment is after
29. What is the time of supply of service in case
the change in rate of tax.
of an associated enterprise receives services
b) When the goods have been supplied
from the service provider located outside
after the change in rate of tax but issue of
India?
invoice and receipt of payment is before
a) Date of entry in the books of account of
associated enterprise(recipient)
c) When the supply of goods and issue of
B Block
b) Date of payment
invoice has been done before the change
c) Earlier of (a) or (b) in rate of tax but receipt of payment is
d) Date of entry in the books of the supplier after the change in rate of tax.
of service d) When the supply of goods and receipt
30. What is the time of supply of service for the of payment has been done before the
supply of taxable services up to `1000 in change in rate of tax but issue of invoice is
excess of the amount indicated in the taxable after the change in rate of tax.
invoice? 34. In which of the following situations, ‘Old rate’
a) At the option of the supplier- Invoice date shall be applicable?
or date of receipt of consideration a) When the goods have been supplied
b) Date of issue of invoice before the change in rate of lax but issue
c) Date of receipt of consideration of invoice and receipt of payment is after
d) Date of entry in the books of account the change in rate of tax.
b) When the goods have been supplied
31. Mr. X has received the payment, but has not
after the change in rate of tax but issue of
deposited the cheque in the bank account,
invoice and receipt of payment is before
what is the date of receipt of payment?
a) Date of receipt of payment
c) When the supply of goods and issue of
b) Date of credit in the bank account
invoice has been done after the change in
c) Date on which payment is entered in the rate of tax but receipt of payment is before
books of account of the supplier the change in rate of tax.
d) Earlier of (b) and (c) d) When the supply of goods and receipt of
32. Which section governs the provision for payment has been done after the change
determining time of supply in case of change in rate of tax but issue of invoice is before
in rate of tax? the change in rate of tax.
a) Section 12 35. In case of continuous supply of goods, the
b) Section 13 invoice should be issued before or when the
c) Section 14 _____.
d) Section 15 a) Goods are supplied
b) Cheque is issued
33. In which of the following situations, ‘New rate’
shall be applicable? c) Statement of accounts or payments is

Time of Supply
received c) Either (a) or (b)

d) Statement of goods supplied d) None of the above
36. What shall be the due date to issue invoice in 40. Where goods are packed and transported
case of supply of goods? with insurance, the supply of goods, packing
a) Any date before or at the time of removal materials, transport and insurance is a
of goods composite supply and supply of goods is the
principal supply. Which section will govern
b) Date of receipt of advance
the time of supply provisions in this case?
c) Date of provision of goods
a) Section 12
B Block
b) Section 13
37. What will be the time of supply where multiple c) Section 14
invoices are issued for a single consignment
d) Section 15
involving supply of goods?
a) Time of supply of each invoice to be 41. _____ means a supply of goods which
calculated separately is provided, or agreed to be provided,
continuously or on recurrent basis, under
b) Time of supply of first invoice shall be
a contract, whether or not by means of a
applied for remaining invoices
wire, cable, pipeline or other conduit, and
c) Time of supply to be determined as per
for which the supplier invoices the recipient
the discretion of supplier
on a regular or periodic basis and includes
supply of such goods as the Government
38. Mr. A being registered taxable person procures may, subject to such conditions, as it may, by
goods (waste & scrap) in auction from CTD notification, specify.
of Govt, of Maharashtra. The chronology of a) Composite supply
events are as follows: b) Mixed supply
Date of receipt of goods by Mr. A: 24.09.2018 c) Continuous supply of goods
Date on which the payment is entered in the d) None of the above
books of account of Mr. A: 21.09.2018
42. What provisions would be applied in finding
Date on which payment is debited in the bank
the time of supply in case of works contracts?
account of Mr. A: 22.09.2018
a) Section 12
What shall be the Time of supply?
b) Section 13
a) 24.09.2018
c) Section 14
b) 21.09.2018
d) Section 15
c) 22.09.2108
d) None of the above 43. What shall be the time of supply where
services are supplied online?
39. In composite supply, the principal supply is
supply of goods whereas the ancillary supply a) No separate provision for the online supply
is supply of services. Which provision shall of services
apply in respect of time of supply? b) Section 13
a) Time of supply of service c) Both (a) & (b)
b) Time of supply of goods d) None of the above

Time of Supply
44. If 95% of the work is complete before the the late fees due on Mr. A?
change in rate of tax but invoice can be raised a) September 2018
only after completion of supply, then what is b) October 2018
the rate of tax to be applied?
c) Time of supply has not arisen
a) New tax rate d) None of the above .
b) Old tax rate
49. The time of supply of service in case of reverse
charge mechanism is
a) Date on which payment is made to the
B Block
45. The relaxation of non-payment of taxes on supplier

the advance receipt is only to the supplier of b) Date immediately following 60 days from
goods & not to the providers of service. the date of issue of invoice
a) Correct c) Date of invoice
b) Incorrect d) Earlier of (a) and (b)
50. Mr. Rahu is receiving legal services from a
lawyer Mr. Ketu. The information regarding
46. _____ in relation to any goods or services date of payment, invoice etc. is as follows-
or both, shall mean the person supplying 1. Invoice issued by Mr. Ketu on 15-Apr-20XX
the said goods or services or both and shall 2. Payment received by Mr. Ketu on
include an agent acting as such on behalf 5-May-20XX
of such supplier in relation to the goods or
3. Date of payment entered in books of
services or both supplied;
accounts of Rahu: 1-May-20XX
a) Supplier What is time of supply of services?
b) Receiver a) 1-May-20XX
c) Recipient b) 5-May-20XX
d) Person making payment c) 14-Jun-20XX
47. The time of supply to the extent it relates to d) 15-Apr-20XX
an addition in the value of supply by way of
51. The time of supply of service in case of reverse
interest, late fees or penalty for _____ shall be
charge mechanism is
the date on which the supplier receives such
a) Date on which payment is made to the
additional amount,
supplier
a) Delayed payment of consideration
b) Date immediately following 60 days from
b) Timely payment of consideration the date of issue of invoice
c) Advance payment of consideration c) Date of invoice
d) None of the above d) Earlier of (a) and (b)
48. Mr. A entered into a contract with Mr. C 52. In case of supply of goods for `5,00,000,
& agreed to make the payment by 30th following information is provided-
September 2018. If the payment is not made 1. Advance received on 1-Apr-20XX
in time, then he shall pay late fees @ `100/day. 2. Invoice issued on 15-Apr-20XX
No payment of late fees has been made so far.
3. Goods removed on 25-Apr-20XX
What shall be the time of supply in respect of

Time of Supply
What is the time of supply of goods? Roy & Bansal Ltd. The payment is made by Roy
a) 1-Apr-20XX & Bansal Ltd. by a demand draft sent on 25th
b) 15-Apr-20XX February, 2017 which is received and entered
in the accounts of Best Info on 28th February,
c) 25-Apr-20XX
2017. Best Info encashes the demand draft
d) 30-Apr-20XX and thereafter, gives access to the database to
53. Mr. Sham is receiving legal services from a Roy & Bansal Ltd from 3rd March, 2017. In the
lawyer Mr. Gyan. The information regarding meanwhile, the rate of tax is changed from
1st March 2017. What is the time of supply of
date of payment, invoice etc. is as follows-
the service of database access by Best Info?
1. Invoice issued by Mr. Gyan on
B Block
15-Apr-20XX a) 25th February, 2017
2. Payment received by Mr. Gyan on b) 28th February, 2017
5-May-20XX c) 21st February, 2017
3. Date of payment entered in books of d) 3rd March
accounts of Sham: 1-May-20XX 56. M/s ABC is regular dealer registered under
What is time of supply of services? GST in Jaipur. He supplies goods to M/s
a) 1-May-20XX PQR of Ahmedabad. The tax rate on items
b) 5-May-20XX supplied increased from 18% to 28% w.e.f
c) 14-Jun-20XX 01st September. The goods were supplied
d) 15-Apr-20XX by M/s ABC with invoice date of 31st August
and goods were also dispatched from the
54. Mr. X enters into a contract with a client for godown on the same date. The payment of
supply of certain services on 18.12.2017. GST the same goods was received by M/s ABC on
is payable on such services under forward 2nd September. Which of the following rate is
charge. Services are supplied on 25.12.2017 applicable in this transaction?
and invoiced on 05.01.2018. The client makes a) Lower of the two i.e. 18%
payment by cheque for the services on b) Higher of the two i.e. 28%
29.12.2017 and such payment is credited to c) 28% as supply has completed and
the bank account of Mr. X on 06.01.2018. The payment has been received after change
payment is recorded in the books of account of rate to 28%
of the client and Mr. X on 30.12.2017 and d) 18% as date of invoice and dispatch has
07.01.2018 respectively. happened before change of tax rate.
The time of supply of services is:
57. If the supplies is not identifiable the time of
a) 29.12.2017
supply will be –
b) 30.12.2017
a) Date of issue of voucher
c) 06.01.2018
b) The date of redemption of voucher
d) 05.01.2018
c) When the goods actually receive
55. An online portal, Best Info, raises invoice for d) When the actual payment receive
database access on 21st February, 2017 on


Time of Supply
Answers
1 a 2 b 3 a 4 a 5 d 6 a
7 b 8 a 9 d 10 c 11 b 12 b
13 a 14 d 15 c 16 a 17 a 18 a
19 b 20 c 21 a 22 c 23 b 24 d
25 d 26 a 27 b 28 b 29 c 30 a
31 d 32 c 33 a 34 b 35 c 36 a
37 a 38 b 39 b 40 a 41 c 42 b
B Block
43 c 44 a 45 a 46 a 47 a 48 c
49 d 50 c 51 d 52 b 53 c 54 d
55 c 56 d 57 b

Value of Supply
Chapter 9
Value of Supply
1. Value of supply shall be the transaction value, c) As may be provided under Rule 28 of
B Block
if _____ Valuation Rules
a) Transaction is between unrelated parties d) None of the above
b) Price is the sole consideration 5. What shall be the applicable rate of exchange
c) Both (a) & (b) for the determination of the value of taxable
d) None of the above goods in case of any valuation under foreign
supply?
2. What is transaction value under GST?
a) Price actually paid or payable for supply of a) The RBI reference rate as on the date of
goods agreement to supply
b) Price actually paid for supply of services b) The customs rate as on the date of time of
c) Price as such paid between unrelated supply
parties c) Any of the two at the option of Proper
d) All of the above officer
3. ABC Enterprises, a holding company gave its
car for business purposes to XYZ Enterprises, 6. Consideration under GST may include:
one of its subsidiaries having open market a) Payment in money or otherwise for the
value of INR 2.5 lacs for free. What shall be the supply
valuation of such supply for the purposes of b) Any deposit made for such supply
calculation of taxes?
c) Monetary value of any act or forbearance
a) INR 2.5 lacs for such supply
b) Shall not be considered as is executed d) All of the above
between related parties
c) At the option of appropriate authority 7. Consideration excludes:
d) None of the above [Hint: Rule 28] a) Payment in money or otherwise for supply
b) Monetary value of an act or forbearance
4. Raghu purchased a new camera for INR 30,000,
along with exchange of any old DSLR camera. c) Subsidy by the Central and State
If the exchange scheme is not present, the Government
new camera could easily be purchased at a d) All of the above
price of INR 42,000. What shall be the taxable 8. The definition of service includes the
value of such camera purchased? following:
a) INR 30,000 a) Money and securities
b) INR 42,000 b) Everything other than goods, money and
securities

Value of Supply
c) Facilitating and arranging transactions in Rule 30 or 31

securities d) All of the above, in that order (a), (b) & (c)
d) Both (b) and (c)
13. Mr. A makes a supply of 20 T-shirts to Mr. C.
9. Value of supply is considered to exclude: Here both are related persons. Mr. C as such
a) Taxes, duties, cesses and fees levied under intends to further supply as such T-shirts to
any other Act his customers. Open market value of such
b) SGST and UTGST T-shirts is ` 3000. In such case, what shall be
the value of supply per T-shirt?
c) Goods and Services Tax (Compensation to
a) ` 60,000 or ` 54,000
B Block
States) Act
d) Both (b) and (c) b) INR 3000
c) INR 2700
10. Value of supply shall be construed to include:
d) (b) or (c) depending on the option of the
a) Any taxes, duties, Cess, fees, and charges supplier
levied under any Act, except GST.
b) Any amount that the supplier is liable 14. Baibhav is selling a product to Aakash for `
to pay which has been incurred by the 20,000. Open market value of the product
recipient and is not included in the price. is ` 36,000. Both of them are related parties.
Further, Aakash is eligible to claim the ITC on
c) All the incidental expenses, subsidies
the product. What shall be the value of supply
linked to supply and other interest, late fee
in this case?
and penalty
d) All of the above a) INR 20,000
b) INR 36,000
11. Dell incorporation in Delhi supplied a laptop
c) INR 28,000
for INR 35,000 along with an exchange of
a printer from Edge Print Digital Private
Limited. Value of such printer exchanged at 15. Mr. A enters into contract of selling the goods
the time of supply was found to be worth to Mr. B stating that all the expenses till the
INR 5,000. However the open market value of time goods reach Mr. B shall be borne by the
Dell laptop was not found at the time of such supplier. The goods were sold at a price of INR
supply. What shall be the value of supply of 40,000. He charges packing charges of INR
such laptop? 1500 on such supply. Mr. A also pays freight
a) INR 40,000 of INR 4500 for transporting such goods from
b) INR 35,000 Mr. A’s premises to Mr. B’s premises. What shall
be the value of such supply?
c) INR 30,000
d) None of the above a) INR 40000
b) INR 41500
12. What shall be the value of a supply, where the
c) INR 46000
supply is made between related parties for no
consideration?
a) Open market value of such supply, or 16. Mr. Vijay purchased a laptop for INR 30,000 with
b) Value of supply of goods or services of like exchange of old laptop. Open Market price of
kind and quality, or the old laptop is INR 10,000. Determine the
value of supply for the purpose of levy of GST?
c) Value as determined by the application of

Value of Supply
a) INR 30,000 been separately indicated in the invoice

b) INR 40,000 issued by the pure agent to the recipient
c) INR 20,000 of service
d) None of the above c) The supplies procured by the pure agent
from the third party as a pure agent of the
17. Mr. Dinesh sold goods worth of ` 57,000 to recipient of supply are in addition to the
Mr. Swami. As per the terms of credit period services he supplies on his own account
extension specified by Mr. Dinesh, Mr. Swami
d) All of the above
was to make payment within 2 months for
such supply, which he was unable to make 20. What are the deductions allowed in case of
B Block
within such prescribed time. The supplier transaction value consideration?
henceforth charged interest of INR 1500 plus a) Discounts specified in the invoice
tax at the time of receipt of such amount. b) Any payment made by customer on behalf
What shall be the value of supply herein? of supplier
a) INR 57000 b) INR 58,500 c) Packing charges
c) INR 55,500 d) All of the above
21. What shall be the value of supplies where
18. What shall be the value of a supply, where the supplies are made to related persons?
supply is made between related parties for a) Arm’s length price
consideration of ` 50,000 which is half of the b) The price at which the goods are sold by
market value of such supply? [Assume that unrelated person to his customer
the person who has procured such goods is
c) As provided by rule 28 of the Valuation
able to claim full ITC of the taxes paid.]
Rules
a) Open market value of such supply i.e. ` d) As may be prescribed by the appropriate
100,000 authority
b) Value of supply of goods or services of like
kind and quality 22. What shall be considered as value of supply of
goods and services if made with full monetary’
c) Value as determined by the application of
consideration to unrelated person?
Rule 30 or 31
d) All of the above, in that order a) Maximum Retail Price
e) ` 50,000 b) Transaction Value
c) Market Value
19. What are the conditions to be satisfied for
excluding any expenditure incurred by a
23. Mr. Ramesh, a second hand car dealer
supplier as a pure agent of the recipient of
purchased a second hand car for ` 2,50,000.
supply under valuation?
Dealer has sold the same to Suresh Ltd. for `
a) The supplier acts as a pure agent of 3,00,000. Determine Value of Supply?
the recipient of the supply, when he
a) INR 300,000
makes the payment to the third party on
b) INR 350,000
authorization by such recipient
c) INR 50000
b) The payment made by the pure agent d) None of the above
on behalf of the recipient of supply has
[Hint: Margin Scheme]

Value of Supply
24. Mr. A sells the goods to Mr. B for ` 20,000 on 28. What does goods or services of like kind and
1st April 2018 & allows him a credit period of quality means?
15 days post that penalty of ` 10 per day shall a) The supply that resembles similar
be levied on the same. Mr. B makes a payment characteristics
of ` 20,000 on 30th April 2018 & Mr. A agreed
b) Supply resembling similar functional
for the same. What shall be the value on which
components
tax shall be levied?
c) Supply of similar quality and quantity
a) ` 20,000
d) All of the above
b) ` 20,150
B Block
c) ` 20,300 29. What are the conditions to be complied with

d) Any of the above in order to ensure that the transaction value is
[Hint: Time of supply in respect to the penalty the taxable value?
arises once the same is received & in this case a) Parties to the transactions are not related
the same is later on waived.] b) Consideration is fully in money
25. A Ltd. sold a product for ` 34,000 to Mr. X. Mr. c) Both
X is selling the same like kind of product to his d) None of the above
consumer for ` 60,000. Mr. X holds 30% share 30. What shall be the open market value of the
in A Ltd. Determine the value of supply for the goods and services in case where the supply is
purpose of levy of GST. made within the related parties & the recipient
a) INR 34000 is eligible to claim input tax credit?
b) INR 54000 a) Value declared in invoice
c) INR 60000 b) Value as per market value
d) Either (a) or (b), depending on the option c) Either of the two
of Mr. A d) None of the above
26. Mr. Z is selling a product for ` 1,050 inclusive 31. Mr. Anil is an Air travel agent. He collected
of GST. Rate of CGST & SGST will be 2.5%. INR 50,000 (Basic fare for domestic booking)
Determine the value of supply and INR 100,000 (Basic fare for International
a) INR 1000 Booking). What shall be the value of supply
b) INR 1025 under this case?
c) INR 1050 a) INR 2,500
d) None of the above b) INR 10,000
c) INR 12,500
27. What are the conditions to be fulfilled for
a price to be termed as ‘open market value’
under valuation rules? 32. What does the term basic fare means in the
a) Full value of goods/services in money concept of value of supply in case of Air travel
excluding taxes under GST agent?
b) Supply between unrelated persons a) Gross fare charged by the agent
c) Price is the sole consideration b) Part of fare on which commission is paid
by Air travel agent
d) All of the above

Value of Supply
33. What shall be the value of supply between a cost around INR 1500. The supplier charged
principal and agent oriented transaction? value of the additional packaging separately
a) Open market value of goods being after the supply was made. What is the final
supplied, value of such supply made?
b) 90% of the price charged for the supply of a) INR 17000
goods of similar kind and quality by the b) INR 18500
recipient to his customer, c) INR 15500
c) Value as determined by the application of d) None of the above
rules 30 and 31
38. Jiffy Foods Pvt. Ltd gives discount of 30%
B Block
d) All of the above, in that order
on the list price to its distributors as per its
34. What are the conditions prescribed for contract. As per invoice raised on the items
deduction of discount from the value of supplied per carton, the list price on the same
taxable supply, when made after supply? amounts to INR 500. What shall be the taxable
a) Discount allowed is linked to the relevant value of such supply, given that the discount
invoices is allowed at the time of supply and show’n in
b) Reversal of Proportionate ITC by the invoice?
recipient of supply a) INR 300
c) The discount is given as per agreement b) INR 350
entered into at or before such supply
c) INR 500
d) All of the above
35. Who shall be the recipient in case where no
39. What are the notified supplies under Section
consideration is payable for a supply?
15(5)?
a) Person to whom goods are delivered
a) Service of money changing alongwith sale
b) No one as no consideration flow is made
and purchase of foreign currency
c) As per the option of appropriate authority
b) Air tickets booking service by an air travel
agent
36. Ramesh took $5000 in bank and exchanged c) Life Insurance business service
it with INR for which he got INR. 363,000. d) All of the above
The Bank deducted commission on such
transaction of exchange. Does the same 40. What shall be the value of supply where
qualify as services from Bank? parties to supply are related and the recipient
to such supply intends for further supply of
a) Yes, since it is a transaction of conversion
of money for consideration such goods?
b) No, Since it is a transaction in money a) Price charged for supply of such goods by
c) As per the option of appropriate authority the supplier
d) None of the above b) Price charged by the recipient on similar
goods
37. Varun purchased certain goods wrorth INR
c) 90% of the price charged by the recipient
17,000 from Dushyant Foods Pvt. Ltd. As a
on similar goods
matter of security, Varun made a request to the
d) Either (a) or (c)
supplier to provide for an additional packaging
on the given item for safe transportation which 41. What shall be the value of supply in case of

Value of Supply
Life insurance Business services? b) INR 1500

a) the gross premium charged from a policy c) INR 2000
holder reduced by the amount allocated d) None of the above
for investment, or savings on behalf of the
46. What shall be the valuation rules to be applied
policy holder
on import of goods?
b) in case of single premium annuity policies,
10% of single premium charged from the a) Valuation provision as per section 15 in
policy holder respect of IGST
c) 25% of the premium charged from the b) Valuation provision as provided under
policy holder in the first year and 12.5% Custom Law for charging custom duty
B Block
of the premium charged from the policy c) As per the opinion of Appropriate
holder in subsequent years authority
d) Either of the above options d) Both (a) & (b)
42. True or false: There are separate valuation 47. What shall be the valuation rule in case of
provisions for CGST, SGST and IGST and for import of services?
Goods and services as per section 15. a) IGST component of import is to be
a) True determined as per GST law
b) False b) Total Value to be determined as per the
c) Partially correct provisions provided under Custom Law
d) None of the above c) As per the opinion of Appropriate
authority
43. When are the provisions of Valuation Rules d) None of the above
applicable?
48. When will the recipient and supplier be
a) Consideration either wholly or in part not
treated as related persons under GST?
in money terms
b) Parties are related or supply by any a) Where such persons are employer and
specified category of supplier employee
c) Transaction value declared is not reliable b) Where one of them directly or indirectly
controls other
d) In all of the above cases
c) Where such persons are officers or
44. True or false: Reference to GST Valuation directors of one another’s business
Rules is required only in cases where value d) All of the above
cannot be determined under sub-section (1)
of Section 15. 49. What shall be the valuation rule in case of
Interest charged for payment after due date?
a) True
b) False a) The same would not be considered since it
is not related with supply
b) The same would be considered taxable
after receiving such interest amount
45. Jason Forex Private Limited being a registered c) Either (a) or (b) at option of proper officer
person under GST purchased 2000 USD from d) None of the above
Arpit Enterprises at the rate of INR 70 per
USD. RBI reference rate as on the date was INR 50. What shall be the treatment of subsidies
70.50. What shall be the value of such supply? received from Central Government while
a) INR 1000 deriving transaction value?

Value of Supply
a) Shall be included in transaction value as received by the person changing the

directly linked to supply money
b) Shall not be included c) Both (a) and (b)
c) At the option of proper officer d) None of the above
d) None of the above 55. What shall be the value of supply in case of Air
51. What shall be the treatment of subsidies travel tickets booked by an Air travel Agent?
received from BAC Private Limited while a) An amount calculated at the rate of five
deriving transaction value? per cent of the basic fare in the case of
a) Shall be included in the transaction value, domestic bookings
B Block
even if not directly linked with price b) At the rate of ten per cent of the basic fare
in the case of international bookings of
b) Shall be included only when such subsidy
passage for travel by air.
is directly linked with price
c) Both (a) and (b)
c) (a) or (b)
56. Comment: If the amount is the contractual
52. Ram being a Chartered Accountant provided liability of the supplier but paid by the
certain professional services to his client. recipient on his behalf, that amount will be
However during such course of action, some includible in ‘value’ for purpose of payment of
out- of pocket expenses were incurred, GST.
which Ram claimed for reimbursement from a) Correct
his client. Does the same be included in the b) Incorrect
transaction value? c) Partially correct
a) Yes d) None of the above
b) No
57. Which of the following are the examples of
c) Does not qualify as supply
incidental expenses incurred before supply?
a) Commission & packing
53. Does the custom duty paid by Custom house b) Expenses on loading in factory
agent forms part of transaction value for the c) Inspection & testing charges before supply
purpose of calculation of IGST? d) All of the above
a) Yes 58. Comment: Interest or late fees or penalty for
b) No delayed payment of any consideration for
c) As per the opinion of custom authority any supply is includible in the value when the
d) None of the above time of supply on it arises.
a) Correct
54. What shall be the value of supply in case of
b) Incorrect
purchase or sale of foreign currency?
a) Value equal to the difference in the buying
rate or the selling rate, and RBI reference
rate for that currency at that time, 59. Subsidies directly linked to the price _____
multiplied by the total units of currency; or subsidies provided by the Central and State
b) Value shall be one per cent of the gross Governments are includible in ‘value’ for
charge of GST.
amount of Indian Rupees provided or

Value of Supply
a) Along with c) Yes, only when they have partnership

b) Including share of 25% each
c) Excluding d) None of these
65. “Family” for the purposes of finding the
60. Subsidies not directly linked to the price related person shall be:
_____ subsidies provided by the Central and a) Spouse of the person
State Governments are includible in ‘value’ for
b) Children of the person
charge of GST
c) Parents of the person
a) Including
B Block
d) All of the above

b) Excluding
c) Either (a) or (b) 66. _____ has been provided for dealers in second
d) None of the above hand goods.
a) Valuation scheme
61. Trade discounts given on basis of performance
b) Margin scheme
of dealers in the previous quarter is allowable
as deduction from value. c) Input tax scheme
d) Return scheme
a) True
b) False 67. What shall be the value of a token, voucher,
coupon or stamp which is redeemable against
62. Does refraining from an act or tolerating an
a supply of goods and services?
act or situation form a part of consideration?
a) Money value of such token, voucher,
a) Yes
coupon or stamp
b) No
b) Money value of the goods or services or
63. A deposit, _____, given in respect of the both redeemable against such token,
supply of goods or services or both shall voucher, coupon, or stamp.
not be considered as payment made for the c) Both (a) and (b)
supply unless the supplier applies the deposit d) None of the above
as _____.
68. Where a new phone is supplied for twenty
a) Which is refundable, consideration for the thousand rupees along with the exchange
supply of an old phone and if the price of the new
b) Which is not refundable, taxable value for phone without exchange is twenty four
the supply thousand rupees. What shall be the value for
c) Whether refundable or not, consideration the purposes of GST of the new phone?
for the supply a) ` 20,000
d) Whether refundable or not, taxable value b) ` 24,000
for the supply c) ` 16,000
64. Mr. A, B, C & D entered into a partnership &
started their own firm. Will these four be 69. Where a laptop is supplied for forty thousand
considered as related parties? rupees along with the barter of a printer that is
a) Yes manufactured by the recipient and the value
of the printer known at the time of supply is
b) No
four thousand rupees but the open market

Value of Supply
value of the laptop is not known. What shall same is ____

be the value of laptop for GST purposes? a) ` 800
a) ` 40,000 b) ` 6000
b) ` 44,000 c) ` 11000
c) ` 36,000 d) ` 1500
75. What shall be the value of supply of goods/
70. Is there any specific valuation mechanism services where the consideration is not wholly
provided for composite supplies and mixed in money?
supplies?
B Block
a) be the open market value of such supply
a) Yes
b) sum total of consideration in money and
b) No any such further amount in money as is
71. Will the Customs Valuation apply to IGST equivalent to the consideration not in
payable on import of services? money, if such amount is known at the
a) Yes time of supply
b) No c) value of supply of goods or services or
both of like kind and quality
72. Will the out-of-pocket expenses charged
d) any of the above
by professionals to claim reimbursement
of expenses incurred by them for rendering 76. What shall be the value of supply in case of
services to their clients be included in the lottery run by the state government?
transaction value? a) 100/112 of the face value of ticket
a) Yes b) price as notified in the official gazette by
b) No the organising state
73. Discount given after the supply is deducted c) 100/114 of the face value of ticket
from the value of taxable supply, if –Value of d) 100/112 of the face value of ticket or price
supply as notified in the official gazette by the
organising state, whichever is higher
a) such discount is given as per the agree-
ment entered into at/or before the supply 77. A Chartered Accountant issued following bill
b) such discount is linked to the relevant (i) Professional fees – ` 1,00,000
invoices (ii) Out of pocket expenses – ` 10,000
c) proportionate input tax credit is reversed (iii) MCA for e‐filing of documents on MCA
by the recipient of supply portal – ` 5,000.
d) all of the above His value of service for tax purposes is:
a) ` 1,15,000
74. Mr. Narayan Goel has booked a room on rent
in Sunshine Hotel for the purpose of lodging b) ` 1,10,000
on 10.08.20XX. GST is not payable by Mr. c) ` 1,05,000
Narayan Goel in case value of supply for the d) ` 1,00,000


Value of Supply
Answers
1 c 2 d 3 a 4 b 5 b 6 d
7 c 8 d 9 d 10 d 11 a 12 d
13 b 14 b 15 c 16 b 17 b 18 e

19 d 20 a 21 c 22 b 23 c 24 b
25 c 26 a 27 d 28 d 29 c 30 a
31 c 32 b 33 d 34 d 35 a 36 a
37 b 38 b 39 d 40 d 41 d 42 b
B Block
43 d 44 a 45 a 46 d 47 a 48 d
49 b 50 b 51 b 52 a 53 a 54 c
55 c 56 a 57 d 58 a 59 c 60 d
61 a 62 a 63 a 64 a 65 d 66 b
67 b 68 b 69 b 70 b 71 b 72 a
73 d 74 a 75 d 76 d 77 b

Value of Supply
Match the followin
Column A Column B
1 Due date for tax collected at source A No GST is payable
2 Payment made by a businessman for B Deemed receipt of supply
medical services availed in USA
3 Supply of goods and services to Special C Recipient of credit
Economic Zone
4 The supplier of goods and services or both D Exempted
B Block
having same Permanent Account Number
as that of the Input Service Distributor
5 The recipient of goods can issue direction E 10th of the following month
to deliver the goods to third parties
F 10th of every month
G Zero rated tax
[Answer : E, A, G, C, B]
True or fals
1. Due date for payment of GST under the Composition scheme is 15th of the month following the
quarter.
2. No GST on advance payment received for supply of goods by small taxpayers having aggregate
annual turnover of up to ` 1.50 crore.
3. Services provided by a Recovery Agent is call intermediary services.
4. GST element will not be considered for the purpose of determining the cost of Acquisition.
5. ITC will be allowed for stolen and destroyed goods.
[Answer: 1. False, 2. True, 3. True, 4. True, 5. False]
Fill in the blank

1. GST is a _____________ based tax, means tax will be levied where goods and services are
consumed and will accrue to that state.
2. Sole consideration means by paying GST on such consideration there is no ___________ loss to
the department.
3. As per Section 2(34) ___________ include a vessel, an aircraft and vehicle.
4. ITC will not be eligible for Input Tax paid goods and services used for ___________ consumption.
5. Membership of a club, health and fitness centre are_______ for ITC. (eligible/not eligible)
[Answer : destination, revenue, conveyance, personal, not eligible]

Block - C
Registration
& Tax Invoice
Registration
Chapter 10
Registration
1. What is the benefit of GST Registration? registration means for voluntary registration
the person should have aggregate turnover
a) Tax Identification Number to every taxable
of 20 lakhs or more.
person
b) Enables passing of tax credit to business a) Correct - as per IGST Act
customers. b) Incorrect - for voluntary registration the
c) Facilitates collection of tax & payment to threshold limit is 10 lakhs
the Government c) Correct - as per CGST Act
d) All of above d) Incorrect - turnover is not relevant for
voluntary registration
2. Can a person without GST registration claim
ITC and collect tax? 6. In case where a person makes supply from
multiple states and his aggregate turnover
a) Yes
exceeds threshold limit, he has to get
b) No
registered
c) At the discretion of the Government
d) Cannot claim ITC but have to collect tax a) In all those states
from the customers b) In only on e state where turnover is greater
than 20 lakhs
3. What is the threshold limit for requirement of c) In states where turnover is greater than 20
C Block
registration under GST? lakhs
a) 10 lakhs/20 lakhs in special category states d) In any one of the states
b) 20 lakhs/5 lakhs in special category states
7. Mr. Anil makes supply from multiple states
c) 20 lakhs/10 lakhs in special category states and has following turnover, Delhi - 50 lakhs,
d) 10 lakhs / 5 lakhs in special category states Haryana -10 lakhs. Mr. Anil ask for advice
where to get registration under GST?
4. A. A person is not required to pay GST if he is
voluntarily registered under GST a) Delhi b) Haryana
B. Once a person is registered under GST Act, c) None of the above d) Both (a) & (b)
he is bound to pay GST, even if his turnover
is below prescribed limit (of ` 20/10 lakhs). 8. A. GST registration should be obtained ‘from
where taxable supply is made’.
a) A - Correct, B - Incorrect B. GST registration should also be obtained
b) A - Incorrect, B - Correct ‘where taxable supply is made’.
c) Both A & B - Correct Comment on the above statements,
d) Both A & B - Incorrect a) A - Correct, B - Incorrect
b) A - Incorrect, B - Correct
5. Threshold limit of `20 lakhs for GST c) Both A & B - Correct

Registration
d) Both A & B - Incorrect 13. Persons who are making supplies of taxable
services, where total tax is payable by
9. A person, resident of Delhi has business places recipient of services, is _____ registration
both at Delhi and Haryana. From where he under GST Act
has to take GST Registration?
a) Under compulsion to take
a) From Delhi Only b) Exempt from taking
b) From Haryana Only c) Eligible for
c) He has to take separate GST Registration d) None of above
both at Delhi and Haryana with different
PAN Number 14. Person making inter-State supply of taxable
d) None of above services is not required to register if the
aggregate turnover is less than the threshold
10. In case where a company has places of limit applicable in the particular State/UT.
business all over India. Can such a company
take a single Centralised GST Registration? a) Correct
b) Incorrect
a) Yes
c) In all cases of inter-State supply the person
b) Optional should be registered
c) No (He has to take Registration in all the d) None of above
states from where he makes supplies of
goods or services) 15. The Threshold Limit for taking GST registration
d) Registration only in the state where Head is not applicable in cases of,
Office is located
a) Person making any inter-State taxable
11. A. Any person engaged exclusively in the supply of goods,
business of supplying exempted goods does b) Casual taxable persons making taxable
not require registration under GST. supply
c) Every E-Commerce Operator who is
B. An agriculturist, to the extent of supply of
C Block
required to collect tax at source u/s 52

produce out of cultivation of land does.
d) All of the Above
not require registration.
Comment on the above statements, 16. The threshold Limit for taking GST registration
a) A - Correct, B - Incorrect is not applicable to such other person or class
b) A - Incorrect, B - Correct of persons as may be notified by the Central
c) Both A & B - Correct Government or a State Government on the
d) Both A & B - Incorrect recommendations of the _____.
a) President of India
12. ABC (unregistered person) is providing wholly
b) Prime Minister of India
and exclusively services to XYZ (registered
person), where XYZ is liable to pay GST c) GST Council
under reverse charge. So ABC need not take d) Institute of Chartered Accountants of India
registration under GST.
17. All commission agents require mandatory
a) Correct registration under GST irrespective of his
b) Incorrect commission income (i.e. even if such income
c) Partially Correct is below threshold limit).
d) None of the above a) Correct

Registration
b) Incorrect 22. Every person applying for GST registration

c) Partially correct shall, before applying for registration, declare
d) None of above his Permanent Account Number, mobile
number, e-mail address, Slate or Union
18. Which of the following person has to make territory in Part A of FORM _____.
compulsory registration under GST Act?
a) GST RE-01
a) Persons required to pay tax under reverse b) GST REG-01
charge
c) GST REGD-01
b) Non-resident taxable persons making
d) GST REGN-01
taxable supply
c) Input Service Distributor 23. Every person applying for GST registration
d) All of above shall in Part A of FORM GST REG-01 shall
furnish,
19. Every person who is liable to be registered
under GST shall apply for registration in every a) Permanent Account Number only
such State in which he is so liable within b) Mobile Number and email address
from the date on which he becomes liable to c) State or Union Territory
registration. d) All of above
a) 7 days
24. What is the fee payable for filing application
b) 15 days
for registration under GST?
c) 30 days
d) 60 days a) Nil
b) `100
20. A casual taxable person or a non-resident c) ` 200
taxable person shall apply for registration
d) ` 500
_____.
a) Within 5 days from being liable to 25. A. SEZ Unit or SEZ Developer are required to
register separately under GST.
C Block
registration
b) Within 30 days from being liable to B. Input Service Distributor shall make a
registration separate application for registration as
c) At least 30 days prior to the commencement such Input Service Distributor.
of business Comment on the above statements,
d) At least 5 days prior to the commencement a) A - Correct, B - Incorrect
of business b) A - Incorrect, B - Correct
21. Is the person making supply from territorial c) Both A & B - Correct
waters of India required to take registration? d) Both A & B - Incorrect
a) No (as the place from where supply is 26. A person applying for registration as a casual
initiated is not Indian land) taxable person shall be given a temporary
b) Yes (in the state where the person supplies reference number by the Common Portal
the goods) _____.
c) No (supply from territorial waters of India
a) For making advance deposit of tax
is exempt supply)
b) After validation of email and phone
d) Yes (in the coastal state or UT where the
number with OTP
nearest point of the appropriate base line
is located) c) For making proper signature with DSC

Registration
d) None of above c) Either (a) or (b)

d) Issue provisional registration certificate
27. What is the full form of EVC?
a) Electronic validity code 32. The applicant shall furnish any clarification,
sought electronically by the proper officer
b) Electronic verification code
regarding deficiency in application, within 7
c) Electronic verification copy
working days from date of receipt of notice,
d) Electronic validity copy in form _____.
28. When the application for GST registration is a) GST REG-02
filed, an acknowledgement shall be issued b) GST REG-03
electronically to the applicant in form, c) GST REG-04
a) GST REG-01 d) GST REG-05
b) GST REG-01 A
33. The applicant shall furnish any clarification,
c) GST REG-02
sought electronically by the proper officer
d) GST REG-02A regarding deficiency in application, in form
29. The application for registration after being GST REG-04, within _____ from the date of
examined by the proper officer, if the same receipt of such notice.
are found to be in order, approve the grant a) 3 working days
of registration to the applicant within _____ b) 7 working days
from the date of submission of application. c) 10 working days
a) 3 working days d) 15 working days
b) 5 working days
34. In case where the proper officer is not
c) 7 working days
satisfied with the documents furnished for
d) 10 working days the application of registration, he shall, for
reasons in writing, reject the application
30. The application for registration after being
C Block
for registration under GST and inform the

examined by the proper officer, if the same
applicant electronically in form _____
are found to be deficient, and requires any
clarification, he may issue a notice to the a) GST REG-03
applicant electronically in form _____. b) GST REG-04
c) GST REG-05
a) GST REG-01, within 7 working days
d) GST REG-06
b) GST REG-02, within 3 working days
c) GST REG-03, within 3 working days 35. The application for grant of registration shall
d) GST REG-04, within 5 working days be deemed to have been approved, if the
proper officer fails to take any action
31. If the proper officer needs any clarification in
the REG-01 filed by a dealer, what will be the a) within 3 working days from the date of
option available to him? submission of application,
b) within 7 working days from the date of
a) Online issuance of GST REG-03 within 3
receipt of clarification, information or
common working days from the receipt of
documents furnished by the applicant
the GST REG-01
c) Both (a) OR (b)
b) Visit the principal place of business of the
applicant

Registration
36. If the application for grant of registration b) a, d, c, b

has been approved by the proper officer, a c) d, c, b, a
certificate of registration is made available to d) d, a, c, b
the applicant on the Common Portal in form
_____. 41. The registration shall be effective from the
date on which the person _____ where
a) GST REG-01
the application for registration has been
b) GST REG-03
submitted within _____ from such date.
c) GST REG-06
d) GST REG-07 a) Makes application in GST REG-01,30 days
b) Becomes liable to registration, 30 days
37. What is the full form of GSTIN? c) Makes application in GST REG-01,15 days
a) Goods and Services Tax Identification d) Becomes liable to registration, 15 days
Number
42. What is the effective date of registration
b) Goods and Services Tax Information
where the application for registration has
Number
been submitted within 30 days from being
c) Goods and Services Type Identity Number liable to get registered?
d) Goods and Services Type Information
Number a) Date of becoming liable to registration
b) Date of making application in GST REG- 01
38. Every company shall have a _____ issued c) Date of grant of registration
under the Income-tax Act, 1961 in order to be d) Date of first sale made after registration
eligible for grant of registration.
43. What is the effective date of registration
a) TIN (Taxpayer Identification Number)
in case the person voluntarily opts to take
b) PAN (Permanent Account Number)
registration in GST?
c) TAN (Tax Deduction & Collection Account
Number) a) Date of becoming liable to registration
b) Date of making application in GST REG- 01
C Block
d) DSC (Digital Signature Certificates)
c) Date of grant of registration
39. The Number of Digits in the PAN based GSTIN d) Date of first sale made after registration
registration Number will be:
44. A registered taxable person is liable to show
a) 10 Digits
his GSTN number in,
b) 12 Digits
c) 14 Digits a) Tax Invoice
d) 15 Digits b) Name Board at Principal Place and
additional place of business
40. Arrange the following in an order to form c) Both (a) and (b)
proper GSTIN,— d) Either (a) or (b)
(I) ten characters for the PAN or the Tax 45. What is the prescribed time period to apply
Deduction and Collection Account for registration by a non-resident taxable
Number person?
(II) one checksum character
a) Within 7 days after total turnover crosses
(III) two characters for the entity code
20 lakhs
(IV) two characters for the State code
b) Within 7 days prior to the commencement
a) c, a, d, b
of business

Registration
c) Within 30 days from being liable to 50. A. Voluntary registration can be cancelled any
registration time.
d) At least 5 days prior to the comm encement B. Tax must be paid once voluntary registration
of business is obtained, even if annual turnover is less
than ` 20 lakhs.
46. M/s Uday & Co. crossed their threshold limit
for registration on 10-8-2018. But, he applied Comment on the above statements,
for GST registration on 5-9-2018 and he was a) A - Correct, B - Incorrect
granted GST registration on 8-9-2018. What b) A - Incorrect, B - Correct
will be his effective date of registration? c) Both A & B - Correct
a) 10-8-2018 d) Both A & B - Incorrect
b) 5-9-2018 51. Who can submit application for registration in
c) 8-9-2018 Form GST REG-09?
d) 10-9-2018
a) Non-Resident taxable person
47. Can a single person apply for two registrations b) Input service distributor
in GST ie. one as casual taxable person & other c) Person deducting tax at source
as regular taxable person? d) Person collecting tax at source
a) Yes 52. A non-resident taxable person may be
b) No granted registration on the basis of any other
c) Maybe document (other than Income Tax PAN) as
d) I don’t know may be prescribed.
a) Correct
48. Mr. X has applied for Registration on 10-08-
2018 but the effective date of registration was b) Incorrect
on 15-8-2018. In between that processing c) Partially correct
period he has supplied goods to Mr. Y. How d) None of Above
C Block
can Mr. Y avail ITC on purchases for that

53. Where a person who is liable to be registered
period?
under this Act fails to obtain registration, the
a) By Receiving Revised Tax Invoice proper officer may, without prejudice to any
b) By Receiving Credit Notes action that is, or may be taken under this Act,
c) By Receiving Debit Notes or under any other law for the time being in
d) No ITC for such period force, may proceed for _____.
a) Voluntary Registration
49. Display of registration certificate and GSTIN
b) Suo motu Registration
on the name board at his principal place of
c) Compulsory Registration
business and at additional place of business
is mandatory. d) Optional Registration
a) Correct 54. Order of Grant of Temporary Registration/

b) Incorrect Suo Motu Registration is granted by the
proper officer in form _____.
c) Display at principal place is mandatory but
optional at additional place of business a) GST REG-10
d) Display at additional place of business is b) GST REG-12
mandatory but optional at principal place c) GST REG-14
d) GST REG-16

Registration
55. Every person to whom a temporary c) GST REG-14

registration has been granted on the motion d) GST REG-15
of the proper officer shall, within 90 days from
the date of the grant of such registration, 60. The proper officer will assign a Unique
submit _____. Identity Number to the relevant person and
issue a certificate in form GST REG-06 within
a) Application for registration
three working days from _____.
b) Return GSTR-01
c) Provisional Assessment Report a) The date of submission of application
d) All of above b) After receiving a recommendation from
the Ministry of External Affairs
56. Every person to whom a temporary c) Either (a) or (b)
registration has been granted on the motion d) (a) or (b) whichever is later
of the proper officer shall have option to,
a) File an appeal against the grant of 61. A. The embassies, UN Agencies and Consulates
temporary registration can be granted UIN without applying, on
recommendation of the Ministry of External
b) Submit an application of registration
Affairs, Government of India.
d) None of above B. The UIN granted is state-wise i.e. different
registration in each state is required.
57. In case where the appeal has been filed Comment on the above statements,
against the grant of temporary registration a) A - Correct, B - Incorrect
by the proper officer. And the order has been b) A - Incorrect, B - Correct
passed upholding the liability to registration
by the Appellate Authority. What is the time
limit to make an application for registration
after such order has been passed? 62. The certificate of registration issued to a
a) 20 days casual taxable person or a non-resident
C Block
b) 30 days taxable person shall be valid for a period from
c) 45 days the effective date of registration for _____
d) 60 days a) 90 days
b) Period specified in the application for
58. What is the full form of UIN? registration
a) Un-identified Nation c) (a) or (b), whichever is later
b) United Identity Number d) (a) or (b), whichever is earlier
c) Unique Identity Number
63. A. Casual taxable person can make taxable
d) United in Nation
supplies only after issuance of certificate of
59. Application for grant of Unique Identity registration.
Number (UIN) to UN Bodies, Embassies, B. The amount of advance tax deposit,
Consulates, etc. shall be made electronically is a pre-requisite for application for
through the common portal or through a registration for casual taxable person.
facilitation centre in form _____. Comment on the above statements,
a) GST REG-12 a) A - Correct, B - Incorrect
b) GST REG-13 b) A - Incorrect, B - Correct

Registration
c) Both A & B - Correct a) Input Service Distributor

d) Both A & B - Incorrect b) E-Commerce Operator
c) Casual and Non-Resident Taxable Persons
64. Mr. A has been registered as a casual taxable
person, for an exhibition program conducted d) Aggregator of Branded Services
at Delhi. While obtaining registration Mr.
68. Any person supplying online information
A deposited some amount as advance
and data base access or retrieval services
deposit of tax and after end of registration
from a place outside India to a non-taxable
period the amount refundable from such
online recipient shall electronically submit
advance deposit is ` 20000. The certificate of
an application for registration, duly signed, in
registration was in force for the whole period
form _____.
but Mr. A was unaware of furnishing returns
u/s 39. What will be the amount refundable a) GST REG-10
to him? b) GST REG-11
a) Nil c) GST REG-12
b) ` 5000 d) GST REG-13
c) ` 10000 69. Any person required to deduct tax u/s 51 or
d) ` 20000 a person required to collect tax at source u/s
52 shall electronically submit an application,
65. What is the condition for refund of advance
duly signed or verified through EVC, in form
tax deposited in case of casual taxable person
_____.
or non-resident taxable person? .
a) GST REG-07
a) The entire period for which the certificate
b) GST REG-08
of registration granted had remained in
force c) GST REG-09
b) Furnished all the returns required u/s 39 d) GST REG-10
c) Either (a) or (b) 70. Every registered person including UIN holder
C Block
d) Both (a) & (b) shall inform the proper officer of any changes
in the information furnished at the time of
66. Mr. A (a non-resident) is registered as a casual
registration, or that furnished subsequently,
taxable person for performing circus in India.
in form _____ within _____ from such change.
Due to popularity of his show he sees need
of extending the period of registration as a) GST REG-11/30 days
casual taxable person. Which factor should he b) GST REG-14/30 days
consider to get extension as such? c) GST REG-11/15 days
a) Application must be filed after the end of d) GST REG-14/15 days
validity of registration granted
71. The proper officer shall not reject the
b) Deposit an additional amount of tax application for amendment in the registration
equivalent to the estimated tax liability particulars without _____.
for the period for which the extension is
sought a) Giving the person an opportunity of being
c) None of the above heard
d) All of the above b) Visiting the place of business of the
applicant
67. Persons liable to make estimated Advance c) Recovering the tax due with the applicant
Tax Deposit to obtain GST Registration are: d) All of the above

Registration
72. Where a change in the constitution of any b) GST REG-16

business results in change of the Permanent c) GST REG-17
Account Number (PAN) of a registered person, d) GST REG-18
the person shall apply for _____.
77. Which of the following statements is true?
a) Fresh Registration
b) Amendment of Registration a) Voluntary registration is not applicable
c) Cancellation of Registration under GST.
d) No effect on registration b) A person getting registered voluntarily
shall comply with all the provisions of GST
73. In case of amendment of registration, it c) Voluntarily registered person not under
shall amount to deemed acceptance of compulsion to comply with the provisions
amendment where the proper officer fails to of the GST.
take any action, d) None of the above.
a) within 15 working days from the date of
78. Which of the following is correct statement:
submission of application
b) within 7 working days from the date of “The registration granted to a person is liable
receipt of reply to the notice to show cause to be cancelled if the said person
c) within 7 working days from the date of (1) does not conduct any business from*the
submission of application declared place of business
d) Either (a) or (b) (2) issues invoice without supply of goods or
services in violation of the provisions of
74. The proper officer will have regard to the the GST law
following, while cancelling registration — (3) violates provisions relating to Anti
a) whether the business has been Profiteering”
discontinued a) Only 1 & 2
b) whether there is any change in the b) Only 1 & 3
C Block
constitution of the business c) Only 2 & 3
c) whether the taxable person is no longer d) All 1, 2 & 3
liable to be registered
d) All of the above 79. The proper officer may cancel the registration
of taxable person from such date, as he
75. The proper officer shall drop the proceedings may deem fit, in case where a person who
of the cancellation of registration in case the has taken voluntary registration has not
defaulting taxable person files earlier returns commenced business within _____ from the
with late fee, pay taxes & other dues, in form date of registration.
_____. a) 3 months
a) GST REG-17 b) 4 months
b) GST REG-19 c) 5 months
c) GST REG-20 d) 6 months
d) GST REG-21
80. Which of the following cases amounts to suo
76. Application for cancellation of registration motu cancellation of registration under GST
shall be filed electronically in form _____. by proper officer?
a) GST REG-15 a) any taxable person not furnishing returns

for a continuous period of 1 year,

Registration
b) registration has been obtained by means of a) GST REG-20

fraud, wilful misstatement or suppression b) GST REG-21
of facts c) GST REG-22
c) any person who has taken voluntary d) GST REG-23
registration has not commenced business
within 3 months from the date of 85. Mr. Suraj is doing business in 5 states and his
registration aggregate turnover crosses the threshold
d) All of the above limit for registration under GST. Mr. Suraj is
of the opinion that he has to take a single
81. If a person who has submitted an application registration as he is operating with the same
for cancellation of his registration is no longer PAN number. Comment on his opinion?
liable to be registered, the proper officer shall a) Correct
issue an order for cancellation of registration
b) Incorrect
in form _____
a) GST REG-17 d) None of the above
b) GST REG-18
c) GST REG-19 86. Is there an option to take centralized
d) GST REG-20 registration for services under GST Law?
a) Yes
82. A. Liability of the person to pay tax and
b) No
other dues under this Act continues despite
the issuance of order of cancellation of 87. Whether all dealers who are already registered
registration. under existing VAT/Service tax/Excise will
B. Cancellation under CGST does not amount have to obtain fresh registration?
to cancellation under SGST. a) Yes
Comment on the above statements, b) No
C Block
b) A - Incorrect, B - Correct 88. Can a person who is not required to be

registered under GST Act but registered
under the earlier law, cancel the provisional
registration?
83. Any registered taxable person, whose a) Yes
registration is cancelled by the proper officer b) No
on his own motion, may apply to such
officer for revocation of cancellation of the 89. From which State the taxable person should
registration within _____ from the date of obtain registration?
service of the cancellation order.
a) every State from where he makes taxable
a) 7 days supply of goods or services or both
b) 15 days b) every State in India
c) 30 days c) single registration will be sufficient
d) 45 days d) State where taxable turnover exceeds 20
lakhs
84. A registered person can make application for
revocation of cancellation of registration in 90. The proper officer may cancel the registration
form _____. of taxable person from such date, as he may

Registration
deem fit, in case where a person paying tax 96. Where the business carried on by a registered
under composition scheme has not furnished person is transferred as a going concern, then
returns for _____. will the transferee be liable to register in GST?
a) 3 consecutive tax periods a) Yes
b) 4 consecutive tax periods b) No
c) 5 consecutive tax periods c) Option of transferee
d) 6 consecutive tax periods d) Depends on terms of transfer
91. Mr. A is having a unit in Delhi with turnover of ` 97. Mr. A of Delhi is supplying handicrafts to Mr. B
5 lacs & another unit in Manipur with turnover of Haryana. Turnover of Mr. A is only 5 lacs. Is
of ` 6 lacs. Is he liable to take registration? he liable to take registration in GST?
a) Yes a) Yes
b) No b) No
92. Aggregate turnover includes: 98. In above question, is it compulsory to make

an E-way bill for this transaction?
a) Value of exempt supplies
b) Value of exports a) Yes
c) Value of inter-state b) No
d) All of the above
99. Which of the following persons are liable to
93. Registration in GST is State/Union Territory take compulsory registration in GST?
wise. a) Person required to deduct taxes
a) True b) Input service distributor
b) False c) Non-resident taxable person making
taxable supply
94. Fixed establishment means a place d) All of the above
characterised by _____ & suitable structure
C Block
in terms of human & technical resources to 100. ABC, is a SEZ situated in Noida, UP. It wants
supply services, or to receive & use services to set up another SEZ in UP. Which of the SEZ
for its own need. needs to be registered in GST?
a) Temporary presence a) SEZ 1
b) Sufficient degree of permanence b) SEZ 2
c) Sufficient presence c) Both SEZ needs to be separately registered
d) All of the above d)Both SEZ shall operate in a single registration
95. Mr. A, a registered person in Delhi wants to 101. Mr. A is having 3 offices in Delhi of Garments
participate in exhibition which is to be held trading. Can he apply for separate registration
in Mumbai. What kind of registration he shall for each of such places?
obtain?
a) No, because no different business vertical
a) Registration as a non-resident taxable b) Yes, because he is having more than one
person office in a State
b) Registration as casual taxable person c) Yes, person can apply for separate
c) Registration as regular person registration for all such places
d) Any of the above d) None of the above

Registration
102. Mr. A exclusively deals in transportation of Number?

fruits & vegetables which is exempt service in
a) Yes, No
GST. Is he liable to take registration in GST?
b) No, Yes
a) Yes c) Yes, Yes
b) No d) No, No
103. Mr. A of Delhi till date is only engaged in 109. A person having _____ in a State _____
making exports & supplies to SEZ Units. His obtain a separate registration for each
aggregate turnover is ` 15 lacs. Is Mr. A liable business vertical.
to registration in GST?
a) Multiple business verticals, shall
a) No, as threshold limit is not crossed b) Multiple business verticals, may
b) Yes, as the value of supply has exceeded ` c) Multiple place of business, shall
10 lacs d) Multiple place of business, may
c) Yes, since it is an inter-State supply
d) None of the above 110. A. A person liable to deduct TDS under section
51 of CGST Act requires registration.
104. Mr. A of UP receives an order from ABC, a SEZ B. For such person, it is mandatory to be
in UP. Is Mr. A required to take registration in registered in E-way bill portal.
GST? Comment on the above statements,
a) Yes a) A - Correct, B - Incorrect
b) No b) A - Incorrect, B - Correct
105. A registered person is sending semi- cooked
food from his manufacturing unit at Gurgaon
to his branch in Delhi. Is he required to pay 111. What are the consequences of obtaining
any tax? registration by misrepresentation?
a) Yes a) Liable to cancellation of registration by
C Block
b) No proper officer.
b) Liable to a fine not exceeding ` 10,000
106. Can the taxable supply made by the job-
c) Imprisonment for a period of 6 months to
worker on behalf of his principal be considered
1 year
for computing his aggregate turnover?
d) Both (b) and (c)
a) Yes
b) No 112. What is the validity of Registration
Certificate?
107. Whether the amount deposited in excess a) Five years
by a casual taxable person or non-resident b) Ten years
taxable person is refundable?
c) No validity
a) Yes d) Valid till it is cancelled.
b) No
113. A person having ____business verticals in a
108. Do traders having turnover less than ` 20 State ____obtain a separate registration for
Lakhs need to get registered under GST? each business vertical.
Can they purchase primary goods from a) Single, shall
other states without having GST Registration b) Multiple, shall

Registration
c) Multiple, may c) 90
d) Single, may d) 120
114. Registration certificate granted to casual 118. How the aggregate turnover is calculated
taxable person or non-resident taxable for computing threshold limit of registration?
person will be valid for:
i) Aggregate value of all taxable supplies
a) Period specified in the (-excluding the value of inward supplies
registration application on which tax is payable by a person on
b) 90 days from the effective date of regis- reverse charge basis), exempt supplies,
tration export of goods/services and interstate
c) Earlier of (a) or (b) supplies of a person having same PAN
computed on all India basis.
d) Later of (a) or (b)
ii) Aggregate value of all taxable supplies(-
115. The persons making inter-State supplies excluding the value of inward supplies
from Madhya Pradesh is compulsorily on which tax is payable by a person on
required to get registered under GST, _____ reverse charge basis), exempt supplies,
export of goods/services and interstate
a) if his all India based aggregate turnover
supplies of a person computed for each
exceeds ` 20 lakh in a financial year
state separately.
b) if his all India based aggregate turnover
iii) Aggregate value of all taxable intrastate
exceeds ` 10 lakh in a financial year
supplies, export of goods/services and
c) irrespective of the amount of aggregate
exempt supplies of a person having same
turnover in a financial year
PAN computed for each state separately.
d) in case of making inter-State supply of
iv) Aggregate value of all taxable supplies(-
taxable goods, irrespective of the amount
excluding the value of inward supplies
of aggregate turnover in a financial year
on which tax is payable by a person on
116. Which of the following statement is true for reverse charge basis), exempt supplies,
C Block
Mr. X, a casual taxable person? export of goods/services and interstate
supplies of a person having same PAN
a) Mr. X is not required to take registration computed on all India basis and excluding
under GST. taxes if any charged under CGST Act,SGST
b) Mr. X is required to get registration under Act and IGST Act.
GST, if the aggregate turnover in a financial a) (i)
year exceeds ` 20 lakh.
b) (ii)
c) Mr. X can opt for voluntary registration
under GST. c) (iii)
d) Mr. X has to compulsorily get registered d) (iv)
under GST irrespective of the threshold limit
119. Within how many days a person should
117. The registration certificate granted to Non apply for registration?
resident taxable person is valid for _____
a) Within 60 days from the date he
days from the effective date of registration or
becomes liable for registration.
period specified in registration application,
whichever is ealier. b) Within 30 days from the date he becomes
liable for registration.
a) 30
c) No Time Limit
b) 60
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MCQ on Indirect Tax
Registration
d) Within 90 days from the date he a) Telangana

becomes liable for registration b) Maharashtra
c) Both (a) and (b)
120. What is the validity of the registration
certificate?
a) One year 124. Which of the following persons is required
b) No validity to obtain compulsory registration?
c) Valid till it is cancelled. a) Persons exclusively engaged in making
d) Five years supplies tax on which is to be paid by the
recipient on reverse charge basis under
121. Within how many days an application for section 9(3) of the CGST Act, 2017.
revocation of cancellation of registration can b) Persons making inter-State supplies of
be made? taxable services up to ` 20,00,000
a) Within 7 days from the date of service of c) Persons making supplies of services
the cancellation order. through an ECO (other than supplies
b) Within 15 days from the date of issue of specified under section 9(5) of the
the cancellation order. CGST Act) with aggregate turnover upto `
c) Within 45 days from the date of issue of 20,00,000
the cancellation order. d) None of the above
d) Within 30 days from the date of service of
125. A non-resident taxable person is required to
the cancellation order
apply for registration:
122. Rama Ltd. has provided following informa- a) within 30 days from the date on which he
tion for the month of September:
becomes liable to registration
i) Intra-State outward supply ` 8,00,000/- b) within 60 days from the date on which he
ii) Inter-State exempt outward supply becomes liable to registration
`5,00,000/-
C Block
c) at least 5 days prior to the commence-

iii) Turnover of exported goods ` 10,00,000/- ment of business
iv) Payment made for availing GTA services d) None of the above
`80,000/-
Calculate the aggregate turnover of Rama 126. Registration certificate granted to casual
Ltd. taxable person or non-resident taxable
a) ` 8,00,000/- person will be valid for:
b) ` 23,80,000/- a) Period specified in the registration
c) ` 23,00,000/- application
d) ` 18,00,000/- b) 90 days from the effective date of regis-
tration
123. ‘P’ Ltd. has its registered office, under the
c) Earlier of (a) or (b)
Companies Act, of Maharashtra from where
it ordinarily carries on its business of taxable
goods. It also has a warehouse in the State of 127. Certificate of registration is issued in which
Telangana for storing said goods. What will be form?
the place of business of ‘P’ Ltd. under the GST a) Form GST REG-06
law?
b) Form GST REG-02

Registration
c) Form GST REG-03 d) Fifteen Lakh Rupees

d) Form GST REG-05 133. Section 24 of the CGST Act, 2017 requires
certain categories of persons who would
128. When an application for registration has
require compulsory registration irrespective
been submitted by the applicant after the
of threshold limit of turnover for obtaining
expiry of thirty days from the date of his
registration. Mr. A has following 4 business
becoming liable to registration, the effective
ideas in mind, which one of them would not
date of registration shall be:
require him to obtain compulsory registration
a) Date of grant of registration as per Section 24.
b) Date of application for registration a) Mr. A wants to trade in electronic
c) Within three working days from the components, where his area of supply
date of submission of the application would be majorly outside the State.
d) Within seven working days from the b) Mr. A would like to carry on business relating
date of submission of application to electronic commerce operator.
129. What is the aggregate turnover in a financial c) Mr. A would like to trade in general items
year above which a person is required to within the same State and his monthly
obtain registration in Punjab? turnover may go upto INR 1 lakh.He will
receive services from a goods transport
a) Forty lakh agency for delivery of goods where he
b) Twenty lakh would be liable to pay tax under reverse
c) Twenty five lakh charge.
d) Twenty Two lakh d) Mr. A is a qualified doctor and has
recently left his job. He intends to become
130. What are the first two digits of HSN for practitioner. He estimates his monthly
taxable services? receipts to be INR 1,50,000. There is no
a) 01 other income accruing to him.
C Block
b) 34
134. Mr. X, a new client, comes to you to apply
c) 55
for a GST Registration for a proprietorship
d) 99 concern and has query on time limit for
131. When there is any change in particular of taking registration? Another question is that
application of registration then registered he would submit all the required documents
person shall inform such change in how many of registration now and will not be available
days? from tomorrow since he is travelling. He is
ready to provide Class 2 digital signatures
a) within fifteen days of such change along with required documents. Can
b) within twenty days of such change application for registration be signed digitally
c) within thirty days of such change in his absence?
d) within twenty five days of such change a) Mr. X should take registration within 7 days
132. What is the threshold limit for registration in from the date on which he becomes liable
the special category states? to registration. He would not have the
option to sign the application using Valid
a) Eleven Lakh Rupees digital signatures.
b) Twenty Lakh Rupees b) Mr. X should take registration within 15
c) Ten Lakh Rupees days from the date on which he becomes
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MCQ on Indirect Tax
Registration
liable to registration. He would have the c) Uttaranchal

option to sign the application using Valid d) Himachal Pradesh
digital signatures.
c) Mr. X should take registration within 30 136. Person not liable for registration under GST
days from the date on which he becomes Act
liable to registration. He would have the a) Supplier of medicine
option to sign the application using Valid
b) Outdoor catering services
digital signatures.
c) An agriculturist
d) Mr. X should take registration within 15
days from the date on which he becomes d) Professional training centre
liable to registration. He would not have 137. Acknowledgement of application for
the option to sign the application using
registration under section 25 of GST is
Valid digital signatures.
received in Form
135. Which of the following is the special category a) GST REG 01
State as per Section 22 of CGST Act 2017 b) GST REG 02
a) Telengana c) GST REG 03
b) Chattisgarh d) GST REG
Answers
1 d 2 b 3 c 4 b 5 d 6 a
7 d 8 a 9 d 10 c 11 c 12 a
13 b 14 a 15 d 16 c 17 b 18 d
19 c 20 d 21 d 22 b 23 d 24 a
25 c 26 a 27 b 28 c 29 a 30 c
C Block
31 c 32 c 33 b 34 c 35 b 36 c
37 a 38 b 39 d 40 d 41 b 42 a
43 c 44 c 45 d 46 a 47 a 48 a
49 a 50 c 51 a 52 a 53 b 54 b
55 a 56 c 57 b 58 c 59 b 60 a
61 a 62 d 63 c 64 a 65 d 66 b
67 c 68 a 69 a 70 d 71 a 72 a
73 d 74 d 75 c 76 b 77 b 78 d
79 d 80 b 81 c 82 c 83 c 84 b
85 b 86 b 87 a 88 a 89 d 90 a
91 a 92 d 93 a 94 b 95 b 96 a
97 b 98 a 99 d 100 c 101 c 102 b
103 c 104 a 105 a 106 b 107 a 108 b
109 b 110 a 111 a 112 d 113 c 114 c
115 d 116 d 117 c 118 d 119 b 120 c
121 d 122 c 123 c 124 d 125 c 126 c
127 a 128 a 129 b 130 d 131 c 132 c
133 d 134 c 135 d 136 c 137 b

Tax Invoice
Chapter 11
Tax Invoice
1. A registered person, Mr. X supplies goods c) Debit Note

worth ` 150 to Mr. Y, an unregistered person. d) Receipt Voucher
Is it mandatory to issue tax invoice separately?
6. Banks may issue consolidated tax invoice on
a) Yes
monthly basis. Is it true?
b) No
c) No, even if Mr. Y asks for it a) Yes
d) None of the above b) No
2. Revised Invoice is a _____. 7. Bill of Supply is issued by the registered

person—
a) Debit/Credit Note
b) Receipt Voucher a) Paying tax under composition scheme
c) Credit Note b) Supplying exempted goods or services or
both
d) Tax Invoice
c) (a) & (b) both
3. _____ shall accompany transport of goods d) None of the above
when e-way bill is not required.
8. Delivery Challan contains—
a) Delivery Challan
(i) HSN Code & description of goods (it) Name
C Block
b) Tax Invoice
& address of the transporter (iii) Name,
c) Bill of Supply
address & GSTIN of Consignor (tv) Name,
d) (b)or(c) address & GSTIN of Consignee
4. Tax Invoice must be issued within _____ from a) (i), (ii) &(iii)
the date of removal of goods sent or taken on b) (i) & (iv)
approval for sale or return. c) (i), (iii) & (iv)
d) All of the above
a) 3 months
b) 30 days 9. Delivery Challan shall be prepared in—
c) 15 days a) Duplicate
d) 6 months b) Triplicate
c) Original only
5. Which document is to be issued by the
d) (a) or (b), depends on consignor
consignor instead of tax invoice for
transportation of goods for job work? 10. Invoice cum Bill of Supply may be issued by
registered person
a) E-way Bill
b) Delivery Challan a) supplying taxable as well as exempted
goods and/or services
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MCQ on Indirect Tax
Tax Invoice
b) supplying taxable goods and exempted 15. HSN Code is _____ code?
sendees
a) 8 digit
c) supplying taxable services and exempted
b) 6 digit
goods
d) supplying taxable as well as exempted c) 2 digit
services d) 10 digit
11. Revised invoice is an invoice which is issued 16. Tax Invoice shall be prepared in _____ in case
against the invoice already issued of supply of goods and in _____ in case of
supply of services.
a) during the period beginning with the
date of application till the effective date of a) Duplicate, Duplicate
registration b) Duplicate, Triplicate
b) during the period beginning with the c) Triplicate, Duplicate
effective date of registration till the date of
d) Triplicate, Triplicate
issuance of registration certificate
c) during the period beginning with the date 17. The serial number of invoices issued during a
of application till the date of issuance of tax period shall be furnished in
registration certificate
a) GSTR-1
d) during the whole period prior to
b) GSTR-3B
registration
c) GSTR-2
12. Goods may be transported without issue of d) All of the above
invoice in case of
18. A registered taxable person shall, on receipt
a) supply of liquid gas where the quantity of advance payment w.r.t. any supply, issue
at the time of removal from the place of
a) Debit Note
business of the supplier is not known,
C Block
b) Credit Note
b) transportation of goods for job work,
c) Receipt Voucher
c) transportation of goods for reasons other
than by way of supply d) Tax Invoice
d) All of the above 19. If the supplier is an insurer/banking company/
financial institution/non-banking financial
13. Revised invoice can be issued within _____
company, tax invoice shall be issued within
from the date of issuance of registration
_____ from the date of supply of service.
certificate.
a) 15 days
a) 60 days
b) 30 days
b) 90 days
c) 45 days
c) 6 months
d) 60 days
d) 1 month
20. Details of advances need not to be reported if
14. Whether the recipient can claim ITC on the
the tax invoice is issued
basis of revised invoices.
a) in same tax period
a) Yes
b) in any tax period
b) No

Tax Invoice
c) within 30 days c) Yes, but if the value exceeds ` 5000

d) within 6 months d) Yes, but if the value exceeds ` 500
21. When payment is made by recipient of supply 26. ITC is not allowed on
to supplier in respect of supplies where tax
a) GST paid on Inter-State purchases
is payable under reverse charge, _____ is
b) GST paid on Imports
required to be issued
c) GST paid after detection of fraud or
a) Debit Note suppression or goods removed in
b) Credit Note contravention of GST Act
c) Receipt Voucher d) All of the above
d) Payment Voucher
27. Tax Invoice shall be issued before or at the
22. If prices are increased after renegotiations, time of _____ or _____ of goods for supply to
the supplier should issue the recipient.
a) Credit Note with GST a) sale, delivery
b) Debit Note without GST b) removal, delivery
c) Credit Note without GST c) payment, delivery
d) Debit Note with GST d) removal, payment
23. Credit Note is issued when _____ 28. When due date of payment is ascertainable,
a) Tax invoice is found to exceed the taxable tax invoice shall be issued on or before
value or tax payable a) due date of payment
b) Goods supplied are returned by the b) the date when supplier receives the
recipient payment
c) Goods or services supplied are found to be c) (a) or (b), whichever is earlier
C Block
deficient d) (a) or (b), whichever is later
d) All of the above
29. When due date of payment is not
24. Debit Note is issued when _____ ascertainable, tax invoice shall be issued on
a) Tax Invoice is found to be less than the or before
Taxable value or tax charged a) due date of payment
b) Tax invoice is found to exceed the taxable b) the date when supplier receives the
value or tax payable payment
c) Goods supplied are returned by the c) (a) or (b), whichever is earlier
recipient d) (a) or (b), whichever is later
d) Goods or services supplied are found to be
deficient 30. Where the supply of services ceases under a
contract before the completion of the supply,
25. Is it mandatory to indicate the word “Revised the invoice
Invoice” on revised tax invoice?
a) Shall be issued during the next month
a) Yes when the supply ceases
b) No b) Shall be issued at the time when the
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MCQ on Indirect Tax
Tax Invoice
payment is received b) 20.09.2018

c) Shall be issued at the time when the c) 28.09.2018
supply ceases d) Any of the above
d) Shall not be issued
36. _____ can be issued to an unregistered
31. Debit note includes recipient during the period starting from the
effective date of registration till the date of
a) Tax Invoice
the issuance of the certificate of registration
b) Refund Voucher
except separate invoice be issued in case of
c) Receipt Voucher Inter-State supply exceeding value ` 2.5 lacs.
d) Supplementary Invoice
a) Consolidated Revised tax invoice
32. What are the cases in which there is supply b) Consolidated invoice
without movement of goods? c) Tax invoice
a) Agent who is in possession of certain d) Payment voucher
goods decides to buy the goods
37. Continuous supply of goods means a supply
b) On-site installation of machinery of goods which is provided, or agreed to be
c) Sale and lease back transactions provided _____
d) All of the above
a) Continuously or on recurrent basis
33. Mr. A is supplying legal sheets bundles to an b) On irregular basis
Advocate’s Office. He submitted the account c) On irregular intervals
of total supplies made during the 2 months d) None of the above
period on the 25th of alternate month. What
38. Mr. Z had made a supply in April’ 2018. The
type of supply is this?
party returned the goods in May’ 2018. In
a) Continuous supply of goods which month the note is to be reflected?
C Block
b) Continuous supply of services

a) April 2018
c) Composite supply
b) May 2018
d) Mixed supply
c) By 10th of April 2018
34. Do we have to tax issue an invoice even if we d) None of the above
remove goods for ‘sale on approval basis’?
39. In which return the details of credit notes is
a) Yes to be given?
b) No a) GSTR-1
c) Maybe b) GSTR-3B
d) None of the above c) GSTR-4A
35. Mr. A had a contract for supplying manpower d) GSTR-2
for 28 days for ` 28,000. However, after 20 40. In which of the following situation will the
days, the service has stopped i.e. the service liability be reduced in case the credit note is
started on 01.09.2018 & ceased on 20.09.2018. being issued?
When should the invoice be raised?
a) If proven that the incidence of tax and
a) 01.09.2018 interest have not been passed on to any

Tax Invoice
person Transport Agency?

b) Details of the credit note are declared a) Gross weight of the vehicle
within the prescribed timelines b) GSTIN of the person liable to pay tax
c) Recipient of the supply should accept c) Name of the Consignor and the Consignee
credit note in his return of inward supply
d) Both (b) & (c)
and reduce his claim of input tax credit
d) All of the above 46. Bill number should not exceed _____
a) 16 digits
41. Debit Note can be issued only for increasing
tax liability by the supplier? b) 8 digits
c) 15 digits
a) Yes
d) 10 digits
b) No
c) Maybe 47. True or false: In case of banking companies,
d) None of the above tax invoice would be treated as complete
even if it is not serially numbered.
42. A registered person shall issue a consolidated
a) True
tax invoice at the close of each day in respect
of all such supplies, where the value of the b) False
goods or services or both supplied is _____,
48. In case proper officer checks the goods in
the recipient is not a registered person and
movement, then what document shall be
does not require such invoice
required apart from delivery challan to satisfy
a) less than ` 200 the proper officer?
b) ` 200
a) E-way bill
c) more than ` 200
b) Voucher
c) Invoice
C Block
43. A person is having turnover upto ` 5 crore. d) All of the above
Upto how many digits is he supposed to
specify the HSN Code? 49. Some of the customers of a registered
taxpayer asks the supplier not to mention
a) 2 digit the tax amount instead show a consolidated
b) 4 digit price in the invoice. Is this valid?
c) 6 digit
a) Yes
d) 8 digit
b) No
44. A person is having turnover of ` 25 crore. Upto c) It doesn’t make a difference
how many digits is he supposed to specify d) None of the above
the HSN Code?
50. Mr. A, a registered artist took the painting
a) 2 digit
from his gallery on basis of Document 1 to an
b) 4 digit art house for subsequent sale. There he issued
c) 6 digit Document 2 to a customer while selling his
d) 8 digit art work. Name the Documents so issued.
45. What are the mandatory details required in a) Delivery Challan, tax invoice
the invoice/document issued by a Goods b) Delivery Challan, Bill of supply

Tax Invoice
c) Invoice, Bill of supply 56. In case of taxable supply of services by a non-

d) E way bill, bill of supply banking financial company (NBFC), invoice
shall be issued within a period of __________
51. _____ is required for sending the goods on from the date of supply of service.
job work.
a) 30 days
a) E-way bill b) 45 days
b) Delivery Challan c) 60 days
c) Tax invoice d) 90 days
d) Both (a) & (b)
57. Where the goods being sent or taken on
52. Refund Voucher shall be issued if supply is not approval for sale or return are removed before
made and tax invoice not issued against the supply takes place, the invoice shall be
a) Debit Note issued:
b) Receipt Voucher a) before/at the time of supply.
c) Credit Note b) 6 months from the date of removal.
d) Bill of Supply c) Earlier of (a) or (b).
53. Tax Invoice must be issued by:
a) Every supplier 58. Invoice shall be prepared in (i) ___________
b) Every taxable person in case of taxable supply of goods and in
c) Registered persons, not paying tax under (ii)_____________ in case of taxable supply
composition scheme of services.
d) all the above. a) (i) Triplicate, (ii) Duplicate
b) (i) Duplicate, (ii) Triplicate
54. Invoice shall be prepared in (i) ___________
c) (i) Duplicate, (ii) Duplicate
C Block
in case of taxable supply of goods and in

(ii)_____________ in case of taxable supply
of services. 59. Mr. A has a tax invoice [dated 20-1-2018] of
a) (i) Triplicate, (ii) Duplicate services received by him. Its input tax credit is
b) (i) Duplicate, (ii) Triplicate lost if ITC is not availed on or before–
c) (i) Duplicate, (ii) Duplicate a) 20-1-2019.
d) None of the above b) 31-12-2018.
c) 20-1-2020.
55. Mr. X, a registered person, deals in supply of
d) date of filing return of September, 2018 or
taxable goods. He need not issue tax invoice
date of filing of annual return for 2017-18,
for the goods supplied on 16.04.20XX as the
whichever is earlier
value of the goods is ___.
a) ` 1,200 60. Input tax credit shall not be available in
b) ` 600 respect of:
c) ` 150 a) Goods used for personal consumption
d) ` 200 b) Membership of a club
c) Travel benefits extended to employees

Tax Invoice
on vacation such as leave or home travel a) Revised invoice cannot be issued in the
concession given case.
d) All of the Above b) Revised invoices can be issued for
supplies made between October 3, 20XX
61. In which of the following cases, goods can be and November 5, 20XX. Further, the
transported without issue of tax invoice? revised invoices can be issued for 20XX
a) Transportation of goods for job work and November 5, 20XX. Further, the
b) Supply of liquid gas where the quantity revised invoices can be issued for the said
at the time of removal from the place of period till December 31, 20XX.
business of the supplier is not known d) Revised invoices can be issued for
c) Transportation of goods for reasons other supplies made between July 1, 20XX and
than by way of supply November 5, 20XX. Further, the revised
d) All of the above invoices can be issued for the said period
till December 31, 20XX.
62. Avtaar Enterprises, Kanpur started trading
63. An Input Services Distributor will have to file
in ayurvedic medicines from July 1, 20XX.
return in GSTR 6
Its turnover exceeded ` 20 lakh on October
3, 20XX. The firm applied for registration on (a) Monthly
October 31, 20XX and was issued registration (b) Quarterly
certificate on November 5, 20XX. Can any (c) Every six month
revised invoice be issued in the given (d) Annually
scenario? If the answer to the first question
64. A dealer may issue single credit note for
is in affirmative, determine the period for
which the revised invoices can be issued as (a) For one invoice
also the last date upto which the same can be (b) For two invoices
issued. (c) For three invoices
C Block
(d) For multiple invoices
65. Kutch Refineries supplies LPG to XYZ Ltd. by a pipeline under a contract. The terms of contract are:
(i) Monthly payment of ` 2 lakh to be made by the recipient on fifth day of the month.
(ii) A quarterly statement of the goods dispatched and payments made will be issued by seventh
day of the month succeeding the relevant quarter.
August 5, September 5, Payments of ` 2 lakh made in each month
October 5
October 7, Statement of accounts issued by supplier for the quarter
July – September
October 17, Differential payment of ` 56,000 received by supplier for
the quarter July – September as per statement of accounts
Which of the following statements is true?
a) Invoice will be issued on August 5, September 5, October 5 and October 7.
b) Invoice will be issued on August 5, September 5 and October 5.
c) Invoice will be issued on August 5, September 5, October 5, October 7 and October 17

Tax Invoice
Answers
1 b 2 d 3 a 4 d 5 b 6 a
7 c 8 d 9 b 10 a 11 b 12 d
13 d 14 a 15 a 16 c 17 a 18 c
19 c 20 a 21 d 22 d 23 a 24 a
25 a 26 c 27 b 28 a 29 b 30 c
31 d 32 d 33 a 34 c 35 b 36 a
37 a 38 b 39 a 40 d 41 a 42 a
43 a 44 b 45 d 46 a 47 a 48 a
49 b 50 a 51 d 52 b 53 c 54 a
55 c 56 b 57 c 58 a 59 d 60 d
61 d 62 a 63 a 64 d 65 b
C Block

Tax Invoice
Match the followin
Column A Column B
1 The turnover of a registered person will be A Supplier of herbal products
computed
2 Registration under GST is compulsory for B Credit note issued
3 Casual taxable person can apply for C GSTR - 5
registration in Form
4 The non resident taxable person shall D PAN wise
furnish return in Form
5 The tax liability of the registered person E Electronics commerce operator
will be adjusted in accordance with the
F GSTR - 1
[Answer : D, E, G, C, B]
True or fals
1. Multiple registration is permitted for separate business vertical.
2. Nonresident taxable person making taxable supply need not require to be registered under GST.
3. The legal heir of a registered person are allowed to cancel GST registration.
4. A bill of supply be issued by the supplier not require to mention HSN code of goods or Accounting
codes for services
5. Certificate of registration for GST is generated in form REG 06
[Answer: 1. True, 2. False, 3. True, 4. False, 5. True]
C Block
Fill in the blank
1. GST registration is the most fundamental requirements for ___________ of tax payer ensuring
tax compliances in the economy.
2. Compulsory registration is required for persons who are to pay tax under _____________.
3. GST registration of a person can be cancelled by a proper GST officer if a normal registered person
do not file returns consecutively for ______________.
4. Under GST a tax invoice is an essential document for the recipient to avail _____________.
5. In case of a revised invoice the word _________________ wherever applicable indicated
prominently.
[Answer : identification, reverse charge, six month, Input tax credit, Revised Invoice]
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MCQ on Indirect Tax
Block - D
Payment of Taxes
Payment of Taxes
Chapter 12
Payment of Taxes
1. Which of the following registers/ledgers are payment for outward supply. Such credit is
maintained at the GST Portal? reflected in GST portal in,
a) Electronic liability ledger a) Electronic Cash ledger
b) Electronic cash ledger b) Electronic liability ledger
c) Electronic credit ledger c) Electronic Credit ledger
d) All of the above d) All of the above
2. A. The tax due can be paid either by cash or 6. The major heads in the electronic cash ledger,
through utilization of input tax credit. electronic liability register and challan for
deposit of tax are
B. Payment of interest, penalty, fee and other
payments have to be made through credit a) IGST, CGST, SGST, UTGST & GST
only. Compensation Cess
Comment on the above statements, b) Tax, Interest, Penalty, Fee, others & total
a) A - Correct, B - Incorrect c) Total - cash, liability
b) A - Incorrect, B - Correct d) All of the above
7. In each major heads in the electronic cash
d) -Both A & B - incorrect
ledger, electronic liability register and challan
3. Payment of tax made electronically is for deposit of tax, the minor heads are,
reflected in, a) CGST, SGST, UTGST & GST Compensation
a) Electronic cash ledger Cess
b) Electronic credit ledger b) Tax, Interest, Penalty, Fee, others & total
c) Electronic liability ledger c) Total - cash, liability
d) All of the above. d) All of the above
D Block
4. Payment made through challan will be 8. Credit available in Electronic Credit Ledger
credited to which registers/ledgers? can be used for payment of,
a) Electronic Tax liability register a) Output Tax

b) Electronic Credit ledger b) Output Tax & Interest
c) Electronic Cash ledger c) Output Tax, Interest & Penalty
d) All of the above d) Output Tax & Tax under reverse charge
5. While making purchases the dealer has to pay 9. A. In Electronic Credit Ledger, there will be
GST which is available as credit while making only column of tax, as interest, penalty,
| 117
MCQ on Indirect Tax
Payment of Taxes
fee and other payments cannot be made c) NEFT or RTGS

through ITC. d) Any of the above
B. ITC cannot be utilised for payment of tax
14. When the payment made through challan is
under reverse charge mechanism.
successful, _____ is credited with the amount
Comment on the above statements, deposited and then the fund may be utilised
a) A - Correct, B - Incorrect for discharge of liability.
a) Electronic Liability ledger
b) Electronic Credit ledger
c) Electronic Cash ledger
10. Payment of tax for each month shall be made d) Any of the above
by _____ electronic cash ledger or electronic
15. Challan in FORM GST PMT-06 generated at
credit ledger on or before the due date of
the common portal shall be valid for a period
filing return.
of _____.
a) Crediting
a) 7 days
b) Debiting
b) 15 days
c) Capitalising
c) 20 days
d) Both (a) & (c)
d) 30 days
11. Payment of tax, interest or penalty for each
16. It is _____ to generate Challans online on the
month shall be made by debiting _____ on or
GST Portal.
before the due date of filing return.
a) Mandatory
a) Electronic Cash ledger
b) Optional
b) Electronic Credit ledger
c) Advised
c) Electronic Liability ledger
d) Not necessary
d) Both (a) & (b)
17. What is the full form of CPIN?
12. What is deemed to be the date of deposit in
the electronic cash ledger? a) Challan Identification Number
a) Date on which amount gets debited in the b) Common Portal Identification Number
account of the taxable person c) Challan Pin Identification Number
b) Date on which payment is initiated and d) Common Pin Identification Number
approved by the taxable person
D Block
18. What is CPIN?

c) Date of credit to the account of the
appropriate Government a) 14 digit unique number to identify the
challan
d) Earliest of the above three dates
b) 12 digit unique number to identify the
13. The taxpayer has options to deposit amount challan
in the Electronic cash ledger through _____. c) 14 digit unique number to identify tax
payment
a) Internet Banking
d) 12 digit unique number to identify tax
b) Credit or debit cards
payment

Payment of Taxes
19. Credit available in electronic credit ledger can he decided to pay tax on 25.09.2018. What
be utilized against which liability? would be the amount of interest that has to
a) Output tax liability be paid by him?
b) Interest liability a) ` 325
c) Penalty b) ` 330
d) All of the above c) ` 434
d) ` 441
20. What is the full form of CIN?
a) Challan Identification Number 26. In case of generation of challan for payment
of tax, interest, penalty or fee, over the
b) Common Portal Identification Number
Counter payment (OTC) can be made through
c) Common Inquiry Number
authorized banks for deposits up to ` 10,000,
d) Challan Inquiry- Number
by _____.
21. What is the full form of BRN? a) cash
a) Bank Reconciliation Number b) cheque
b) Bank Reconciliation Notification c) demand draft
c) Bank Reference Notification d) Any of the above
d) Bank Reference Number 27. The restriction for deposit up to ` 10,000 per
22. What is Bank Reference Number (BRN)? challan in case of an Over the Counter (OTC)
payment shall not apply to deposit to be
a) Transaction number given by the bank for made by,
a payment against a Challan
a) Government Departments or any other
b) Transaction number given by bank for
deposit to be made by persons as notified
settlement of liability
by the Commissioner
c) Reference number for filing of return
b) Proper officer to recover outstanding dues
d) All of the above from any person, whether registered or
23. What is the full form of E-FPB? not
c) Proper officer for the amounts collected
a) Electronic Focal Point Branch by way of cash, cheque or DD during any
b) Electronic Final Payment Branch investigation activity
c) Electronic Finance Policy banking d) All of the above
d) Electronic Finance Payment Branch
28. Any payment required to be made by a
D Block
24. What is E-FPB? person who is not registered under the Act,
a) Authorized branches of banks to collect shall be made on the basis of a _____.
payment of GST. a) Temporary Identification Number
b) Prescribed banks to distribute GST forms b) Transaction Reference Number
c) Prescribed banks for GST workshops c) Challan Identification Number
d) All of the above d) Bank Reference Number
25. Mr. Uday was liable to pay GST of ` 10,000 29. TIN (Temporary identification number) is to
on 20.07.2018 but he failed to pay. Later be generated through the common portal for
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MCQ on Indirect Tax
Payment of Taxes
payment of any liability under the act by, of any liability under this Act. The ITC under
a) Registered Person SGST/ UTGST shall be used against _____.
b) Unregistered Person a) SGST/UTGST Liability only
c) Casual Taxable Person b) SGST/UTGST & IGST liability
d) Input Service Distributor c) SGST/UTGST, IGST and CGST liability
d) None of them
30. Where a person has claimed refund of any
amount from the electronic cash ledger, the 35. A. The ITC under CGST shall not be utilised
said amount shall be debited to the _____. towards payment of SGST/UTGST.
a) Electronic Credit Ledger
B. The ITC under SGST/UTGST shall not be
b) Electronic Liability Ledger utilized towards payment of CGST.
c) Electronic Cash Ledger
d) Whichever has the higher balance of
above
31.
In which of the cases ITC available in c) Both A & B - Correct
electronic credit ledger cannot be utilised for d) Both A & B - Incorrect
adjustment?
36. All liabilities of a taxable person under this
a) Output Tax
Act shall be recorded and maintained in an
b) Tax Payable under reverse charge basis
_____.
c) Payment of Interest
d) Both (b) & (c) a) Electronic Credit ledger
b) Electronic Liability register
32. Credit available in electronic credit ledger
c) Electronic Payment register
shall be debited to the extent of discharge of
d) All of the above
any liability under this Act. The ITC under IGST
shall be used against _____ 37. The electronic liability register of the person
a) IGST Liability only shall be debited by,
b) IGST & CGST liability a) the amount payable towards tax, interest,
c) IGST, CGST and SGST/UTGST liability late fee, etc. as per the return furnished
d) None of them b) the amount of tax, interest, penalty, etc.
33. Credit available in electronic credit ledger as determined by a proper officer in
shall be debited to the extent of discharge pursuance of any proceedings
D Block
of any liability under this Act. The ITC under c) any amount of interest that may accrue
CGST shall be used against _____ from time to time
a) CGST Liability only d) all of the above
b) CGST & IGST liability
38. What should the assessee do if he pay’s the
c) CGST, IGST and SGST/UTGST liability wrong tax like IGST instead of CGST/SGST or
d) None of them vice versa?
34. Credit available in electronic credit ledger a) Remit tax again and claim refund of tax
shall be debited to the extent of discharge wrongly paid

Payment of Taxes
b) It will be auto-adjusted a) Gross tax payable

c) It will be adjusted on application/request b) Gross tax payable & input credit claimed
d) None of the above c) Net tax payable i.e. amount to be paid
after ITC set off
39. What is the due date for payment of tax?
d) No interest payable, if reasonable cause is
a) Last day of the month to which payment shown
relates
44. In which of the following cases an assessee is
b) Within 10 days of the subsequent month
liable to pay interest?
c) Within 20 days of the subsequent month
d) Within 15 days of the subsequent month a) Delay in payment of tax
b) Excess claim of ITC
40. The electronic credit ledger can be updated c) Excess reduction in output tax liability
through _____ by the registered person. d) All of the above
a) Return filed
45. What is the rate of interest in case of belated
b) Cash deposit
payment of tax?
c) Cheque deposit
d) All of the above a) 1%
b) 10%
41. Every taxable person shall discharge his tax c) 18%
and other dues under this Act in the following d) 24%
order,
46. What is the rate of interest in case of undue or
1) Dues related to returns of previous tax excess claim of ITC?
periods;
2) Dues related to the return of the current a) 18%
tax period; b) 24%
3) Demand u/s 73 or 74. c) 30%
Which is the proper order to discharge the d) 40%
above liabilities?
47. The rate of interest for delayed payment of tax
a) 3, 2, 1
shall be notified by the Government on the
b) 3, 1, 2
basis of the recommendation of the Council.
c) 1,2,3 For calculation of period for which interest is
d) 1,3,2 to be paid, _____ shall be taken.
42. Only balance of electronic credit ledger can a) The day succeeding the due date
D Block
be used in case of, b) The day preceding the due date

a) Amount payable under reverse charge c) The day after 3 days grace
b) Amount payable as Interest d) The day after 7 days grace
c) Amount payable by composition dealer 48. Mr. Uday was liable to pay GST of ` 10,000
d) None of the above on 20.07.2018 but he failed to pay. Later he
decided to pay tax on 25.10.2018. What would
43. A taxable person failed to pay tax and/or file be the rate of interest applicable for him for
returns on time. He should pay interest on? delayed payment of such tax?
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MCQ on Indirect Tax
Payment of Taxes
a) 2% a) GSTN
b) 5% b) SBI
c) 12% c) Common portal
d) 18% d) Either of the above
49. Mr. Uday was liable to pay GST of ` 10,000 54. Person supplying OIDAR service from out of
on 20.07.2018 but he failed to pay. Later India to a non-taxable online recipient may
he decided to pay tax on 25.09.2018. What deposit the amount in electronic cash ledger
would be the period for which interest has to through CBIC payment system i.e. _____.
be paid by him?
a) 66 days a) Electronic Payment System in excise &
service tax
b) 67 days
b) Electronic Accounting System in Goods &
c) 68 days
service tax
d) 70 days
c) Electronic Accounting System in excise &
50. In case of generation of challan for payment service tax
of tax, interest, penalty or fee, over the d) Electronic Accounting Transfer in excise &
Counter payment (OTC) can be made through service tax
authorized banks for deposits up to _____ by
cash, cheque or demand draft. 55. Can SGST paid in one State be utilised for
payment of SGST in another state?
a) ` 10,000 per day
b) ` 10,000 per challan a) Yes
c) ` 10,000 per challan per tax period b) No
d) ` 10,000 per challan per day c) May be
d) It does not matter
51. Payment of taxes is required _____ filing of
return. 56. _____ is made in the electronic credit ledger
if the refund of unutilised credit is claimed
a) Before
under section 54.
b) After
c) Before or after a) Debit
d) Before or at the time of b) Credit
c) Set off
52. The input tax credit as _____ in the return d) None of these
of a taxable person shall be credited to his
D Block
electronic credit ledger in accordance with 57. Should the payment of taxes be made only
the relevant provisions of the Act. from the account of the taxable person?
a) Finally assessed a) Yes
b) Self-assessed b) No
c) Permitted by the proper officer c) No, only if authorisation letter is given by
d) Any of the above the owner
53. Mr. A, made the payment of tax via SBI on the
GST portal. Who shall generate the CIN? 58. How many challans can be created in a day?

Payment of Taxes
a) One d) No such condition is mandatory

b) Two
62. The due date of filing Final Return is______.
c) Ten
d) Unlimited a) 20th of the next month
b) 18th of the month succeeding the quarter
59. Balance in electronic credit ledger can be c) Within 3 months of the date of cancellation
utilized against which liability? or date of order of cancellation, whichever
a) Output tax payable is later
b) Interest d) 31st December of next financial year
c) Penalty
63. Mr. Y was filing GSTR 3B for month of July
d) All of the above
and had a tax liability of INR 5000/- which he
60. What is the due date for payment of tax for a had to deposit. While making the payment of
normal taxpayer? GST online on 17th August, the payment was
deducted from his bank account but was not
a) Last day of the month to which payment credited to Electronic Cash Ledger in his GST
relates portal. On 18th August, he started following
b) Within 10 days of the subsequent month up with GST help-desk but no solution came
c) Within 20 days of the subsequent out. He kept log of his follow-up on Grievance
month Redressal Portal on 18th August, but the
d) Within 15 days of the subsequent payment got credited to Electronic Cash
month Ledger only on 19th August. On 20th August
Mr. Y submitted and filed GSTR 3B for the July
61. Which of the following shall be discharged
month. Now what date will be considered as
first, while discharging liability of a taxable
date of deposit of tax dues in this case?
person?
a) 17th August
a) All dues related to previous tax period
b) 18th August
b) All dues related to current tax period
c) 19th August
c) Demand raised under section 73 and 74
d) 20th August
D Block
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MCQ on Indirect Tax
Payment of Taxes
Answers
1 d 2 a 3 a 4 c 5 c 6 a
7 b 8 a 9 c 10 b 11 a 12 c
13 d 14 c 15 b 16 a 17 b 18 a
19 a 20 a 21 d 22 a 23 a 24 a
25 b 26 d 27 d 28 a 29 c 30 c
31 c 32 c 33 b 34 b 35 c 36 b
37 d 38 a 39 c 40 a 41 c 42 d
43 c 44 d 45 c 46 b 47 a 48 d
49 b 50 c 51 d 52 b 53 b 54 c
55 b 56 a 57 b 58 d 59 a 60 c
61 a 62 c 63 c
D Block

Payment of Taxes
Match the followin
Column A Column B
1 Under GST the tax to be paid is mainly A Electronics cash ledger
divided into
2 E commerce operator is required collect B Output tax payable and paid
and pay
3 Every deposit made towards tax, interest, C Serially numbered
penalty through
4 Every registered person is required to D TCS
maintain a true account of
5 each volume of books of accounts maintain E IGST,CGST and SGST
manually by the registered person shall be
[Answer : E, D, A, B, C]
True or fals
1. Every registered person are not bound to produce the books of accounts which is required to
maintain under any law for the time in force.
2. The recipient is required to maintain books of accounts in relation to the goods stored at the
godown of the transporter.
3. As per the CGST Act 2017 the Central tax can be utilized towards payment of State tax or Union
territory tax.
4. Any person or persons on his behalf shall generate a challan in Form GST PMT – 6 on the common
portal for payment of tax, interest etc.
5. Credit of SGST / UTGST can be used for payment of IGST only after exhausting credit of IGST and CGST.
[Answer: 1. False, 2. True, 3. False, 4. True, 5. True]
Fill in the blank

1. Every registered person is required to ________________ the taxes payable and furnish return
for each tax period.
D Block
2. Every registered person shall keep the particular of names and ____________ of the person to
whom he has supplied goods or services.
3. Place of business includes a _________ a __________ or any other place where a taxable person
stores it’s goods, supplies or services both.
4. Question of interest on late payment arises when Input tax credit has been claimed in _________
or where it was not __________ to be claimed, tax liability has been shown to be less than the
actual.
5. Any discrepancy in the electronic liability register, shall be informed to jurisdictional officer in
Form ___________ electronically.
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MCQ on Indirect Tax
Payment of Taxes
Answer :
(a) self assess
(b) complete address
(c) warehouse, godown
(d) excess, eligible
(e) GST TMT – 4
D Block

Block - E
TDS, TCS & Returns
TDS, TCS & Returns
Chapter 13
TDS, TCS & Returns
1. GST Returns are to be filed c) after or at the time of filing return
a) Manually d) before or at the time of filing return
b) Electronically 6. In case there is no transaction during the
c) (a)or(b) relevant period, Nil Return is required to be
d) (a) and (b) both filed by all _____.
2. Invoice-wise details of supplies made by a) Taxable persons

taxable person are filed in _____. b) Persons liable to pay tax
a) GSTR-1 c) Registered persons
b) GSTR-2 d) Composition dealer
c) GSTR-3 7. Every e-commerce operator required to
d) All of the above collect tax at source under section 52 of CGST
Act shall furnish the return in
3. Return is _____ for taxable persons with
turnover exceeding ` 1.50 crores and _____ a) Form GSTR-8
for taxable persons with turnover upto ` 1.50 b) Form GSTR-9A
crores. c) Form GSTR-9B
a) monthly, annually d) Form GSTR-9C
b) quarterly, monthly 8. Any input tax credit omitted to be taken in a
c) monthly, quarterly financial year can be taken on or before _____
d) annually, monthly
a) filing return for September of next financial
4. Input Service Distributor (ISD), tax deductor year
and tax collector are required to file return b) Annual return of the financial year
_____ c) (a) or (b), whichever is earlier
a) annually d) (a) or (b), whichever is later
b) quarterly 9. Tax Invoices and credit/debit notes can be
c) monthly uploaded only by -
d) half-yearly
a) supplier of goods or services or both
5. In case of monthly returns, taxes will be b) recipient of goods or services or both
payable _____. c) a Chartered Accountant
a) before filing the return d) GST Practitioner
E Block
b) at the time of filing return 10. In proposed return structure, invoices can be
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MCQ on Indirect Tax
TDS, TCS & Returns
uploaded by supplier on _____ basis a) Quarterly, 18 days after the end of such
quarter
a) Daily
b) Monthly, 20 days after the end of such
b) Monthly
month
c) Weekly
c) Quarterly, 20 days after the end of such
d) Any of the above
quarter
11. Can GST return be filed without full tax d) Monthly, 18 days after the end of such
payment? month
a) Yes 17. Rectification of mistake in returns is not
b) No allowed after the -
c) Yes, with self-declaration
a) due date for filing of return for the month
d) Yes, if unpaid tax amount is less than 200 of September following the end of the
12. Recipient of goods or services can _____ the financial year
invoices uploaded by the supplier. b) actual date of filing of relevant annual
return
a) Accept
c) (a) or (b), whichever is earlier
b) Reject
d) (a) or (b), whichever is later
c) Keep the invoices pending
d) Any of the above 18. A registered person shall not be allowed to
furnish a return for a tax period if -
13. If payment is not made within _____,
corresponding ITC is required to be reversed. a) the return for any of the previous tax
periods has not been furnished by him
a) 30 days b) the amount of tax for the period is not fully
b) 60 days paid
c) 90 days c) (a) and (b) both
d) 180 days d) (a) or (b)
14. “Exempt supply” means supply of any goods 19. Details of outward supplies include details of
or services or both _____ issued in relation to outward supplies.
a) which is not leviable to tax a) Invoices
b) on which tax is payable on reverse charge b) Debit & Credit notes
basis c) Revised invoices
c) to a person having the same Income Tax d) All of the above
PAN
d) which attracts Nil rate of tax 20. Who among the following, is not required to
file GSTR -1?
15. Can the recipient claim ITC on pending
a) Input Service Distributor
invoices?
b) Deductor u/s 51
a) Yes c) Supplier of OIDAR services
b) No d) All of the above
16. Composition Dealer shall file _____ return

E Block
21. What will be the Late fee if GSTR-1 return not

within _____ filed in time by the registered person having

TDS, TCS & Returns
transactions during that relevant period? a) Part A of Form GSTR-2A

a) ` 25 per day of CGST and SGST/UTGST each b) Part B of Form GSTR-2A
b) ` 50 per day of CGST and SGST/UTGST c) Form GSTR-4A
each d) Form GSTR-6A
c) ` 10 per day of CGST and SGST/UTGST
27. Details of outward supplies furnished by
each
the supplier shall be made available to the
d) ` 20 per day of CGST and SGST/UTGST concerned recipients (person paying under
each composition scheme) in
22. Upper ceiling of late fees for GSTR - 1 is a) Part A of Form GSTR-2A
a) ` 5,000 per return b) Part B of Form GSTR-2A
b) ` 10,000 per return c) Form GSTR-4A
c) ` 15,000 per return d) Form GSTR-6A
d) ` 20,000 per return 28. Details of inward supplies received by an ISD
shall be reflected in:
23.
Details of outward supplies of goods or
services by registered person paying tax a) Part A of Form GSTR-2A
under normal scheme shall be submitted in b) Part B of Form GSTR-2A
a) FORM GSTR - 1 c) Form GSTR-4A
b) FORM GSTR - 4 d) Form GSTR-6A
c) FORM GSTR - 6
29. Supplies made by SEZ without payment of
d) FORM GSTR - 7 taxes will be reported by SEZ unit in
24. Details of outward supplies of goods or a) FORM GSTR - 1
services by registered person paying tax under b) FORM GSTR-4
composition scheme shall be submitted in c) FORM GSTR-6
d) FORM GSTR - 7
a) FORM GSTR - 1
b) FORM GSTR - 4 30. Supplies made by SEZ on cover of Bill of Entry
c) FORM GSTR - 6 shall be reported by DTA unit in
d) FORM GSTR - 7 a) FORM GSTR - 1
b) FORM GSTR-2
25. Which return is to be submitted by ISD?
c) FORM GSTR-4
a) FORM GSTR - 1 d) FORM GSTR - 6
b) FORM GSTR-4
31. Exempted supply’ includes –
c) FORM GSTR-6
d) FORM GSTR -7 a) Zero-rated supply
b) Non-taxable supply
26. Details of outward supplies furnished by c) GST rated supply
the supplier shall be made available to the d) All of the above
concerned recipients (registered person
paying tax under normal scheme) in 32. Non-GST supply means
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a) supply of petroleum products and
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alcoholic liquor a) within 7 days after the end of such month

b) supply of money b) within 10 days after the end of such month
c) supply of securities c) within 13 days after the end of such month
d) All of the above d) within 20 days after the end of such month
33. Among the following, which is an exempted 39. It is mandatory to report HSN code at 4 digits
supply? level for taxpayers having annual turnover of
_____ in the preceding year.
a) Supply of Agricultural products
b) Supply of petroleum products and a) Upto ` 1.50 Cr
alcoholic liquor b) Above ` 1.50 Cr
c) Supply of money or securities c) Upto ` 5.00 Cr
d) All of the above d) Above ` 5.00 Cr
34. Registered person paying tax under normal 40. Supplier of OIDAR services is required to file
scheme shall submit GSTR - 3B monthly return monthly
a) within 7 days after the end of such month a) within 7 days after the end of such month
b) within 10 days after the end of such month b) within 10 days after the end of such month
c) within 18 days after the end of such month c) within 13 days after the end of such month
d) within 20 days after the end of such month d) within 20 days after the end of such month
35.
Registered person paying tax under 41. It is mandatory to report HSN code at 2 digits
composition scheme shall submit GSTR - 4 level for taxpayers having annual turnover in
quarterly the preceding year
a) within 7 days after the end of such month a) Above ` 1.50 Cr
b) within 10 days after the end of such month b) Upto ` 5.00 Cr
c) within 18 days after the end of such month c) (a) or (b)
d) within 20 days after the end of such month d) (a) and/or (b)
36. Which of the following is an exception while 42. Amount in electronic cash ledger actually
calculating aggregate turnover? amounts to -
a) Exempt supplies a) Debit of taxable person paid in cash
b) Exports of goods or services or both b) Credit of taxable person paid in cash
c) Interest or discount received by him on c) Input Tax Credit available
deposits, loans or advances d) All of the above
d) All of the above
43. Every registered taxable person who has
37. Deductor deducting tax under section 51 is made outward supplies in the period
required to file GSTR - 7 monthly between the date on which he became
liable to registration till the date on which
a) within 7 days after the end of such month
registration has been granted shall declare
b) within 10 days after the end of such month
the same in the
c) within 18 days after the end of such month
d) within 20 days after the end of such month a) first return filed by him after grant of
registration
E Block
38. Input Service Distributor (ISD) is required to b) first two returns filed by him after grant of
file return monthly

TDS, TCS & Returns
registration a) Last Return

c) FORM GSTR - 7 b) Final Return
d) FORM GSTR - 11 c) Closing Return
44. Can one amend the GSTR-3B return after
filing? 49. Final Return shall be furnished in
a) Yes a) Form GSTR- 8

b) No b) Form GSTR-9
c) Yes, but some specific details c) Form GSTR-10
d) Yes, one can adjust the same in next return d) Form GSTR-11
45. Due date of Annual return is - 50. Final Return in Form GSTR - 10 shall be
furnished
a) 20th December following the close of
financial year a) Within 3 months of the date of cancellation
b) 31st January following the close of b) Within 3 months of the date of cancellation
financial year order
c) 31st December following the close of c) (a) or (b), whichever is earlier
financial year d) (a) or (b), whichever is later
d) 31st March following the close of financial
51. Who is not required to file final return?
year
a) Input service distributor
46. Annual return is to be filed by -
b) Non-resident taxable person
a) Registered person supplying goods or c) Composition dealer
services or both d) All of the above
b) Input Service Distributor
c) E-commerce operator paying TCS under 52. Every registered non-resident taxable person
section 52 shall furnish a return in
d) Casual taxable person a) Form GSTR - 4
b) Form GSTR - 5
47. Every registered person whose aggregate
c) Form GSTR - 6
turnover during a financial year exceeds 2
crore rupees shall get his accounts audited d) Form GSTR-7
and furnish a copy of audited annual accounts
53. Input Service Distributor shall furnish a return
and a reconciliation statement, duly certified,
in -
in
a) Form GSTR - 4
a) Form GSTR-9
b) Form GSTR - 5
b) Form GSTR-9C
c) Form GSTR - 6
c) Form GSTR - 11
d) Form GSTR - 7
d) Form GSTR - 11A
48. Every registered taxable person who is 54. Every UIN holder who claims refund of the
required to file return under section 39(1) of taxes paid on his inward supplies, shall
CGST Act and whose registration has been furnish the details of such supplies along with
E Block
cancelled shall furnish application for refund in
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a) Form GSTR-9 60. Annual Return by taxable persons paying tax

b) Form GSTR-10 under composition scheme shall be furnished
c) Form GSTR-11 in
d) Form GSTR-9C a) Form GSTR- 9
b) Form GSTR-9A
55. Annual Return by taxable persons paying tax
c) Form GSTR-9C
under normal scheme shall be furnished in
d) Form GSTR - 10
a) Form GSTR- 8
b) Form GSTR- 9 61. Rectification can be done only through
c) Form GSTR-10 subsequent
d) Form GSTR-11 a) GSTR-1 and GSTR-3B returns
b) Annual return
56. Annual Audit Report shall be furnished in
c) (a)or(b)
a) Form GSTR - 9 d) (a) and (b) both
b) Form GSTR - 9C
c) Form GSTR- 11 62. Annual return has to be filed under
d) Form GSTR - 11A a) Section 41 of CGST Act
b) Section 42 of CGST Act
57. Annual Audit Report is required to be certified
c) Section 43 of CGST Act
by practicing
d) Section 44 of CGST Act
a) CA
b) CMA 63. The recipient can claim ITC only on the basis
c) CA or CMA of the uploaded tax invoices or debit notes &
d) CA and CMA both _____
58. Who has to file annual returns? a) invoices not uploaded

b) debit notes not uploaded
a) Those charging GST invoices paying GST
c) not otherwise.
on monthly basis
d) invoices amended
b) Persons paying GST under composition
scheme. 64. These shall _____ of input tax credit at the
c) Registered person supplying goods or recipient’s end where tax has not been paid
services or both by the supplier.
d) All of the above
a) be automatic reversal
59. Taxable person with same PAN but multiple b) not be any automatic reversal
GSTIN has to file _____ annual return in c) be no manual reversal
GSTR-9 and _____ annual audit report in form d) be a manual reversal
GSTR-9C for each GSTIN
a) separate, consolidated 65. Once the shipping bill details are been given
in the GST Returns, it gets transmitted to
b) separate, separate
_____
c) consolidated, separate
d) consolidated, consolidated a) ICEGATE
E Block
b) ICAGATE

TDS, TCS & Returns
c) CBEC a) Yes
d) CBIC b) No
c) May be
66. A return is _____ tax dues as shown in the
return are paid in full.
a) valid if all 71. Who is required to furnish the final return?
b) not valid unless all a) A registered person
c) invalid if all b) A composition dealer
d) Both (a) and (b) c) A person whose registration has been
cancelled
67. In the GSTR 9C, which reconciliation is to be d) All of the above
made?
72. Which section lays down the provision of GST
a) Reconciliation of supplies declared in the Practitioners?
annual return with the details of unaudited
financial statements a) Section 47
b) Reconciliation of supplies declared in the b) Section 48
returns filed during the financial year with c) Section 49
the details of audited financial statements d) Section 50
c) Reconciliation of supplies declared in the 73. What is the due date of filing FORM GST
annual return with the details of audited ITC-01?
financial statements
d) Reconciliation of supplies declared in a) Within a period of 30 days from the date of
the GSTR 3B with the details of audited becoming eligible to avail the ITC
financial statements b) Within a period of 60 days from the date of
becoming eligible to avail the ITC
68. GSTR 9C is a _____
c) Within a period of 90 days from the date of
a) Annual Audit Certificate becoming eligible to avail the ITC
b) Annual Audit Report d) Within a period of 15 days from the date of
c) GST Audit Report becoming eligible to avail the ITC
d) GST Audit Certificate 74. Form GST ITC 04 needs to be filed by _____
69. The special feature of _____ is that the details a) 15th of the month succeeding the said
of supplies received by a recipient can be quarter
auto populated on the basis of the details b) 5th of the month succeeding the said
furnished by the counterparty supplier in his quarter
GSTR-1. c) 25th of the month succeeding the said
a) GSTR-1 A quarter
b) GSTR-3B d) 20th of the month succeeding the said
c) GSTR-2A quarter
d) GSTR-4 75. Which of the following is true?
70. Whether the credit note issued by the supplier a) The Commissioner may extend the time
has to be matched with the corresponding limit for furnishing the details of outward
E Block
reduction of input tax by recipient? supplies by notification for valid reasons
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MCQ on Indirect Tax
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b) The details of outward supplies shall b) Graduate or postgraduate degree or its

include details of debit notes, credit notes equivalent examination having a degree
and revised invoices issued in relation to in Commerce, Law, Banking
outward supplies c) Both (a) & (b)
c) The details of outward supplies shall d) (a)or(b)
be submitted in Form GSTR-1 by all the
registered taxable person other than 80. True or false: No person enrolled as a goods
ISD, non-resident taxpayer and a person and services tax practitioner shall be eligible
paying tax under section 10, section 51 to remain enrolled unless he passes such
and section 52 examination conducted at such periods and
d) All the above by such authority as may be notified by the
Commissioner on the recommendations of
76. The details submitted by the supplier in Form the Council
GSTR 1 are communicated to the registered
a) True
taxable person in
b) False
a) Form GSTR 1 A on 17th of the succeeding
month 81. The due date to file GSTR-3 is:
b) Form GSTR 2A after the data entry in Form a) 10th of the next month
GSTR 1 b) 13th of the next month
c) Form GSTR 2A after the due date of filing c) 15th of the next month
Form GSTR 1 d) 20th of the next month.
d) Form GSTR 1A on 15th of the succeeding
month 82. Which class of person is required to file
monthly details of outward supplies of goods
77. A goods and service tax practitioner or services or both in Form GSTR-1?
can undertake the following activities if
authorized by the taxable person a) Non resident taxable person
b) Person required to deduct tax at source
a) Furnish details inward and outward
c) Person who has opted to pay tax under
supplies
composition scheme
b) Furnish monthly/quarterly return
d) Person other than mentioned above
c) Furnish Annual and Final return
d) All of the above 83. When is the final return filed in form GSTR-10?
78. GST Practitioner must be: a) Within 3 months of date of cancellation or
cancellation order, whichever is later
a) A citizen of India
b) Person of sound mind b) Within 2 months of date of cancellation
c) Not adjudicated as an insolvent c) Within 6 months of date of cancellation
d) All of above d) Within 30 days of date of cancellation
79. Persons satisfying which of the following 84. M/s. Pee Kay (P) Ltd. is registered in Haryana.
condition can apply for GSTP? While entering their outward supplies in
FORM GSTR-3B for the month of Jul-18, the
a) Earlier enrolled as a sales tax practitioner
company realized that they had inadvertently
E Block
or tax return preparer

shown inter-State supply as intra-State supply

TDS, TCS & Returns
and paid its wrong liability and filed its return. furnish his annual return?
What is the remedy available now?
a) On or before 31st day of March at the end
a) The company can rectify wrongly of financial year
reported liability using edit facility b) On or before 30th day of September
b) The company can revise the return following the end of financial year
within 90 days c) On or before 31st day of December
c) The company will have to pay IGST and following the end of financial year
claim refund of CGST/ SGST d) On or before 1st day of December
d) No remedy available following the end of financial year
85. Which return is required to be furnished for 87. In Form GSTR-01 which of the following
outward supplies made by the registered information is to be filed?
person?
a) detail of outward supplies of taxable
a) Form GSTR-1 goods/supplies
b) Form GSTR-2 b) Details of inward supplies of taxable
c) Form GSTR-4A goods/supplies
d) Form GSTR-6 c) detail of tax deducted
d) Detail of amount deposited in cash ledger
86. When is a registered person required to
Answers
1 c 2 a 3 c 4 c 5 d 6 c
7 a 8 c 9 a 10 a 11 b 12 d
13 d 14 d 15 a 16 a 17 c 18 d
19 d 20 d 21 b 22 a 23 a 24 b
25 c 26 a 27 c 28 d 29 a 30 c
31 b 32 d 33 d 34 d 35 c 36 c
37 b 38 c 39 d 40 d 41 d 42 b
43 a 44 d 45 c 46 a 47 b 48 b
49 c 50 d 51 d 52 b 53 c 54 c
55 b 56 b 57 c 58 d 59 b 60 b
61 c 62 d 63 d 64 a 65 a 66 a
67 c 68 c 69 c 70 a 71 c 72 b
73 a 74 c 75 d 76 c 77 d 78 d
79 d 80 a 81 d 82 d 83 a 84 c
E Block
85 a 86 c 87 a

TDS, TCS & Returns
Match the followin
Column A Column B
1 Post audit authorities under Ministry of A GSTR -3B
Defence exempted from
2 As per Rule 66 the deductor shall furnish B GSTR - 9C
TDS certificate to deductee in Form
3 A monthly self declaration has to be filed C Within 300 days
by registered dealer
4 GST Auditor shall furnish a copy of D TDS compliance
the audited annual accounts and a
reconciliation statement along with annual
return duly certified in Form
5 On conclusion of audit the proper officer E in form GSTR - 7A
inform the registered person about the
finding
[ Answer : D, E, A, B, C ]
True or fals
1. The GST Council provide the guidelines for deduction on Deposit of TDS by the DDO under GST.
2. Return for supplies effected through e commerce operator and the amount of tax collected to be
submitted in Form GSTR – 3B.
3. Late fee for filing NIL return have been reduced to ` 20/- per day delay for tax payer having Nil tax
liability.
4. Unregistered person are not required to generate E waybill.
5. for conducting Audit by Authorities the registered person needs to inform not less than 15
working days prior to the conduct of audit.
[Answer: 1. True, 2. False, 3. True, 4. False, 5. True]
Fill in the blank

1. In the GST regime any regular business has to fill ________________ return and one annual
return.
2. The Government of India made it mandatory to file all return ________________.
3. Taxpayer who have a turnover up to ___________ shall be considered as small tax payer.
4. Where the amount of input tax credit is _____________ than the output tax paid on such invoice
shall be considered matched.
5. GSTR 2A is an _____________ read only document which is for information purpose only.
E Block

TDS, TCS & Returns
Answer :
1. two monthly
2. electronically
3. ` 5.00 crores
4. equal or less
5. auto generated
E Block
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3. Reverse Charge Mechanism 22-27

4. Composition Scheme 28-34

BLOCK - B : Time, Value and Place of Supply

7. Place of Supply 55-66

8. Time of Supply 67-74

9. Value of Supply 75-86

BLOCK - C : Registration & Tax Invoice

11. Tax Invoice 105-114

BLOCK - D : Payment of Taxes

BLOCK - E : TDS, TCS & Returns

1. GST stands for— b) Constitution (100th Amendment) Act,

d) GSTPIN (Unique Identification Pin) b) Sh. P. Chidambaram

4 |MCQ on Indirect Tax

a) 28% 43. When the 4 Bills namely: CGST Bill 2017,

6 |MCQ on Indirect Tax

51. Which of the following are the salient features a) Yes

56. HSN stands for_____ 63. Taxes subsumed in GST are

8 |MCQ on Indirect Tax

c) Both of the above any consideration. Does the same qualify as

10 |MCQ on Indirect Tax

MCQ on Indirect Tax | 11

b) Supply of Services c) Both

12 |MCQ on Indirect Tax

MCQ on Indirect Tax| 13

14 |MCQ on Indirect Tax

MCQ on Indirect Tax| 15

c) Neither of the two is this?

16 |MCQ on Indirect Tax

MCQ on Indirect Tax| 17

18 |MCQ on Indirect Tax

MCQ on Indirect Tax| 19

20 |MCQ on Indirect Tax

a) Supply of two or more goods at a special a) same tax rate

MCQ on Indirect Tax| 21

22 |MCQ on Indirect Tax

a) Through Input available in the electronic RCM.

24 |MCQ on Indirect Tax

d) Taxable under forward charge Hint: a) Notified categories of goods or services or

26 |MCQ on Indirect Tax

28 |MCQ on Indirect Tax

9. The person was operating under normal scheme, a) Bill of supply

a) Yes 25. In which form the officer shall issue notice in

30 |MCQ on Indirect Tax

c) Form GST CMP-07 and warehousing of processed tea above

32 |MCQ on Indirect Tax

45. Which of the following services provided a) GSTR-3

34 |MCQ on Indirect Tax

a) True a) Religious Ceremony

36 |MCQ on Indirect Tax

28. Transportation of goods by____are exempt a) Supply of goods or services or both

38 |MCQ on Indirect Tax

MCQ on Indirect Tax | 39

Match the followin

3 Plantation of coffee C Zero rated tax