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Set 5 MCQ Questions and Answers

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Multiple Choice Questions on GST [with Pdf] for CS Executive : Here learn mcq on gst for cs excutive exam, which provide most important quiz questions and answer with latest pdf 2018.

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Page: 1/7

1) What will be a Taxable Event in GST?

    Manufacture
    Taxable Supply of Goods and Services
    Both (A) and (B) above
    None of the Above

Answer : B Discuss

2) All the existing Registered Dealers under existing laws will be automatically migrated in to GST on provisional basis except:

    Local VAT Dealer
    Dealer having both VAT and CST
    Manufacturing Units remitting Cenvat
    ISD

Answer : D Discuss

3) The Order of the Utilisation of the SGST ITC Credit will be:

    IGST OPT,CGST OPT and SGST OPT
    CGST OPT,IGST OPT and SGST OPT
    SGST OPT,IGST OPT and No Utilisation over CGST OPT
    SGST OPT,CGST OPT and No Utilisation over IGST OPT

Answer : C Discuss

4) What constitute the repeated short payment of tax in GST?

    2 short payment in 2 consecutive return periods
    3 short payment in 3 consecutive return period
    2 short payment in 2 return period during any 6 consecutive return periods
    3 short payment in 3 return period during any six consecutive return periods

Answer : D Discuss

5) What will be the maximum amount of penalty u/s.67 for contravening any provision of the GST Act or Rules on which no separate penalty is prescribed?

    Rs.25/-Thousand
    Rs.10/-Thousand
    Rs.50/-Thousand
    Rs.1/-Lakh

Answer : A Discuss

6) Suppose, after filing of the application for settlement, if the applicant is convicted of any offence or the commission convinced that the applicant is not co-operating with them. What will be the fate of the settlement application?

    To proceed with the available data
    To proceed with the data furnished already and that received from the new offence details
    To send back the case to the proper adjudicating authority
    Any of the above

Answer : C Discuss

7) The permissible time period to correct any error apparent on the face of record in the order of the settlement commission will be?

    3 months
    6 months
    12 months
    No such time limit

Answer : A Discuss

8) Who will be the competent authority to issue an authorisation in writing for conducting any search?

    An Officer not below the rank of the Commissioner
    An Officer not below the rank of a Joint Commissioner
    An Officer not below the rank of a Deputy Commissioner
    Any of the Above

Answer : B Discuss

9) The minimum transaction value which necessitates the accompanying of any of the prescribed transporting documents will be :

    Goods having a transaction value of and above Rs.250/-
    Goods having a transaction value of and above Rs.5000/-
    Goods having a transaction value of and above Rs.50,000/-
    Goods having a transaction value of and above Rs.2,50,000/-

Answer : C Discuss

10) Whenever the goods will become a subject matter of confiscation in GST?

    Supply in violation of the act and rules
    Non-accounting of the taxable supplies
    Taxable supply without having applied for registration
    All of the Above

Answer : D Discuss

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