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Set 10 MCQ Questions and Answers

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GST Exam Questions and Answers [with Pdf]: We provide lots of multiple choice question for Goods and Service Tax (GST). We provided many sets and each set contain 70 question.

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1) The annual return shall be filed by the registered taxable person (other than dealers paying tax under section 10) in form

    GSTR 7
    GSTR 9
    GSTR 9A
    GSTR 10

Answer : B Discuss

2) What is the time limit for issue of order in case of other than fraud, misstatement or suppression?

    30 months
    18 months
    5 years
    3 years

Answer : D Discuss

3) Is it obligatory on the part of the Department to take on record the assessee’s representation during adjudication and issue of order?

    Yes
    No
    At proper officer’s discretion
    If requested by notice

Answer : A Discuss

4) What is the maximum amount of demand for which the officer can issue an order under section 73 in case of other than fraud, misstatement or suppression?

    Amount of tax + interest + penalty of 10% of tax
    Amount of tax + interest + penalty of 10% of tax or Rs.10,000/- whichever is higher
    Rs.10,000/-
    Amount of tax + interest + 25% penalty

Answer : B Discuss

5) What is the maximum amount of demand for which the officer can issue an order under section 74 in case fraud, misstatement or suppression?

    Amount of tax + interest + penalty of 15% of tax
    Amount of tax + interest + penalty of 25% of tax
    Amount of tax + interest + penalty of 50% of tax
    Amount of tax + interest + penalty of 100% of tax

Answer : D Discuss

6) Where the service of Notice or issuance of order is stayed by a court order, can the period of such stay be excluded in computing the period specified in sub-sections (2) and (10) of section 73 and section 74?

    Yes
    No
    At proper officer’s discretion
    None of the above

Answer : A Discuss

7) Whether opportunity of personal hearing shall be granted to the person chargeable with tax or penalty or any adverse decision without any written request during adjudication proceedings?

    Yes
    No
    At proper officer’s discretion
    None of the above

Answer : B Discuss

8) Notice to non-filers of return shall be sent in Form

    GSTR 5
    GSTR 3
    GSTR 3A
    GSTR 10

Answer : C Discuss

9) The final return shall be filed by the registered taxable person within

    3 months of the date of cancellation
    Date of order of cancellation
    Later of the (a) or (b)
    None of the above

Answer : C Discuss

10) A goods and service tax practitioner can undertake the following activities if authorized by the taxable person

    Furnish details inward and outward supplies
    Furnish monthly / quarterly return
    Furnish Annual and Final return
    All of the above

Answer : D Discuss

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