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Set 8 MCQ Questions and Answers

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GST Quiz 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) Which of the following supply involving movement of goods is an intra-State supply?

    Location of supplier in Kerala and place of supply in Tamil Nadu
    Location of supplier in Karnataka and place of supply in Karnataka
    Location of supplier in Kerala and place of supply on Andhra Pradesh
    None of the above

Answer : B Discuss

2) Should receipt be given when samples are taken by the department?

    Yes
    No
    No need for receipt
    None of the above

Answer : A Discuss

3) Whether prosecution can be initiated against the following persons?

    Members of Appellate Tribunal, since they did not follow the case law, which was decided by the President, leading to incorrect decision by such members of Appellate Tribunal
    Adjudicating Authority for not following the orders of the Commissioner, when such work was delegated to such Adjudicating Authority
    Vindictive action taken by a departmental officer, while discharging his function. The action was however in the favour of the revenue
    None of the above

Answer : C Discuss

4) What are the circumstances when information collected by GST officer can be disclosed by such GST officer?

    When serving show cause notice to an assesse
    To the authority empowered to take disciplinary action, when inquiry is being conducted by such disciplinary committee
    To an officer appointed for the purpose of conducting audit
    All the above

Answer : D Discuss

5) Whether validity of service of notice can be called into question when assessee has submitted himself to adjudication proceedings pursuant to such notice?

    Yes
    No
    Depends of the facts of the case
    None of the above

Answer : B Discuss

6) When can mistake apparent on record be corrected?

    When mistake noticed by authority passing the order
    When mistake pointed out by corresponding officer of SGST
    When mistake pointed by person affected by the order
    All of the above

Answer : D Discuss

7) Which of the following is an inter-State supply?

    Supplier of goods located in Delhi and place of supply of goods SEZ located in Delhi
    Supplier of goods located in Delhi and place of supply of goods in Jaipur
    Supplier of goods located in Delhi and place of supply of goods SEZ located in Chandigarh
    All the above

Answer : D Discuss

8) Which of the following transaction is inter-state supply of goods involving movement of goods?

    Location of supplier is in Bangalore and location of recipient is in Mumbai
    Location of supplier is in Bangalore and place of supply is Mumbai
    Location of supplier and place of supply is Bangalore
    None of the above

Answer : B Discuss

9) Supply of goods in the course of import of territory of India is

    Intrastate supply
    Inter-State supply
    Export
    Inter-state trade or commerce

Answer : D Discuss

10) Within what period should the mistake apparent on record be brought to the notice of the authority?

    Three Months
    Six Months
    Depends – Three months in case of clerical error or arithmetical error and six months in other case
    None of the above

Answer : C Discuss

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