Procedural Compliance under GST

(iii)M/s Zenith Systems, a registered supplier in Delhi, is engaged in the manufacture and supply of industrial tools. The following events occurred during the month of June, 2025 :

(1)On 1st June 2025, the company’s aggregate turnover for the financial year crossed ₹ 40,00,000 for the first time. However, it applied for registration on 20th June 2025 and received the registration certificate dated 30th June 2025.

(2)Between 1st June and 30th June, it made taxable outward supplies worth ₹ 12,00,000, and received taxable inward supplies worth ₹ 5,00,000 + GST @ 18%, all from registered suppliers.

(3)The company did not issue proper tax invoices during this period but issued bill of supply without mentioning GST.

From the above-mentioned information, you are required to examine the legal validity of registration, liability for GST, and Invoicing for the month of June 2025 under GST Law.

The 13th digit of GST Number indicates :

(A)The number of registrations in a state for the same PAN (Alphanumeric)

(B)The number of products deals in

(C)The number chosen by the Owner

(D)None of the above

Annual Return under GST is not required to be filed by :

(A)Casual Taxable Person

(B)Non-Resident Tax Payer

(C)Input Service Distributor

(D)All of the above

Section 23 of the CGST Act, 2017 deals with :

(A)Person liable for Registration

(B)Person not liable for Registration

(C)Compulsory Registration in certain cases

(D)Registration for Casual Taxable Person

If a person who has registered voluntarily does not commence business within ........ from the date of registration, their GST registration may be cancelled by proper officer under section 29(2).

(A)3 months

(B)6 months

(C)9 months

(D)12 months

Mr. N, a casual taxable person, is not involved in making taxable supplies of notified handicraft goods or predominantly hand-made notified products. Which of the following statements is true for Mr. X - a casual taxable person ?

(A)Mr. N is not required to take registration under GST under any circumstances

(B)Mr. N is required to get registration under GST if the aggregate turnover in a financial year exceeds ₹ 20 lakhs

(C)Mr. N is required to get registration under GST if the aggregate turnover in a financial year exceeds ₹ 40 lakhs

(D)Mr. N has to compulsorily get registered under GST irrespective of the threshold limit

ABC & Co. has three branches, in Jalandhar, Amritsar and Ludhiana, in the State of Punjab. Amritsar and Ludhiana branches are engaged in supply of garments and Jalandhar branch engaged in supply of shoes. Which of the following options is/are legally available for registration to ABC & Co.?

(i)ABC & Co. can obtain single registration for Punjab State declaring any one of the branches as principal place of business and other two branches as additional place of business

(ii)ABC & Co. can obtain separate GST registration for each of the three branches–Amritsar, Jalandhar and Ludhiana

(iii)ABC & Co. can obtain one GST registration for shoe business (Jalandhar branch) and another GST registration which is common for garments business (Amritsar and Ludhiana).

(A)(ii)

(B)Either (i), (ii) or (iii)

(C)Either (i) or (ii)

(D)Either (ii) or (iii)

Which of the following statements are correct ?

(i)Revocation of cancellation of registration under SGST/UTGST Act shall be deemed to be a revocation of cancellation of registration under CGST Act

(ii)Cancellation of registration under SGST/UTGST Act shall be deemed to be a cancellation of registration under CGST Act

(iii)Revocation of cancellation of registration under SGST/UTGST Act shall not be deemed to be a revocation of cancellation of registration under CGST Act

(iv)Cancellation of registration under SGST/UTGST Act shall not be deemed to be a cancellation of registration under CGST Act

(A)(i) and (ii)

(B)(i) and (iv)

(C)(ii) and (iii)

(D)(iii) and (iv)

(iv)Examine whether the supplier of goods is liable to get registered under section 24 of CGST Act, 2017 in the following independent cases :

(a)Sunil Kumar of Mumbai is exclusively engaged in intra-State taxable supply of readymade garments. His turnover in the current financial year from Maharashtra showroom is ₹ 25 lakh. He has another showroom in Sikkim with a turnover of ₹ 12 lakh in the current financial year.

(b)Keshav Pan Bhandar of Varanasi (Uttar Pradesh) is exclusively engaged in intra-State supply of pan masala. His aggregate turnover in the current financial year is ₹ 39 lakh.

The person making inter-State supply of goods from Madhya Pradesh is compulsorily required to get registered under GST, ...................... provided such goods are not notified handicraft goods nor predominantly hand-made notified products.

(A)if his aggregate turnover exceeds ₹ 20 lakhs in a financial year

(B)if his aggregate turnover exceeds ₹ 10 lakhs in a financial year

(C)if his aggregate turnover exceeds ₹ 40 lakhs in a financial year

(D)irrespective of the amount of aggregate turnover in a financial year since he is making inter- State supply of taxable goods

The registration certificate granted to non- resident taxable person is valid for ................. days from the effective date of registration or period specified in registration application, whichever is earlier.

(A)30

(B)60

(C)90

(D)120

Within how many days a person should apply for registration under GST, apart from provisions of voluntary registration ?

(A)Within 60 days from the date, he becomes liable for registration

(B)Within 30 days from the date, he becomes liable for registration

(C)No time limits

(D)Within 90 days from the date, he becomes liable for registration

What is the validity of the registration certificate granted under GST for a normal tax payer ?

(A)One year

(B)Two years

(C)Valid till it is cancelled

(D)Five years

Within how many days an application for revocation of cancellation of registration can be made provided no extension to said time- limit has been granted ?

(A)Within 7 days from the date of service of the cancellation order

(B)Within 15 days from the date of the cancellation order

(C)Within 45 days from the date of the cancellation order

(D)Within 30 days from the date of service of the cancellation order

A non-resident taxable person is required to apply for registration :

(A)within 30 days from the date on which he becomes liable to registration

(B)within 60 days from the date on which he becomes liable to registration

(C)a t lea st 5 days prior to t he commencement of business

(D)within 180 days from the date on which he becomes liable to registration

Registration certificate granted to casual taxable person or non-resident person will be valid for :

(A)Period specified in the registration application

(B)90 days from the effective date of registration

(C)Earlier of (A) or (B)

(D)Later of (A) or (B)

Mr. R, a jeweller registered under GST in Mumbai, wants to sell his jewellery in a Trade Expo held in Delhi. Which of the following statements is false in his case ?

(A)He needs to get registration in Delhi as casual taxable person.

(B)He needs to pay advance tax on estimated tax liability.

(C)He needs to mandatorily have a place of business in Delhi.

(D)He needs to file GSTR-1/IFF and GSTR-3B for Delhi GSTIN for the month or quarter, as the case may be, when he gets registered in Delhi.

(c)State the conditions to be satisfied by Majurndar Industries seeking separate registration for different places of business within the same State.

Mr. R is supplying only services which are exclusively taxable under RCM. The value of such supplies is 51,00,000. Which of the following statements is true?

(A)Compulsory registration is required as supplies are taxable

(B)Compulsory registration is required as turnover exceeds 50 lakh

(C)Registration is not required in this case

(D)Compulsory registration is required as the person engaged in supply of services only

(a)What will be effective date of registration and also is there any requirement to issue revised invoices ? Correct legal provision should form part of your answer.

(iii)ABT Ltd. has business places in 4 states of India and accordingly registered with the GST authorities in each state. One of its branch located in Karnataka defaulted for payment of tax for the month of March, 2023. Upon conclusion of adjudication proceedings, the authorities believe that they can proceed for recovery U/S 79 of the CGST Act, 2017 against any of the registration of ABT Ltd. located in 4 states although the default is made by of its branch located in Karnataka only. Comment on the view of the authorities and also state the various methods available for recovery of the amounts payable to department.

Invent & Co. participated in an exhibition at Pragati Maidan, Delhi to show case its products. It applied for registration as casual taxable person. For how many maximum days it will be granted registration as casual taxable person?

(A)30 days

(B)45 days

(C)60 days

(D)90 days

Sakura & Co. is engaged in trade who commenced business on 10th October, 2021. Its turnover exceeded the threshold limit on 10th March, 2022 and it applied for registration on 20th April, 2022. The registration was granted on 25th April, 2022. What is the effective date of registration?

(A)10th October, 2021

(B)10th March, 2022

(C)20th April, 2022

(D)25th April, 2022

Manju & Co. applied for registration under GST on 20th September, 2022. The proper officer called for some particulars stated in the application for registration. Those clarifications sought by the officer was given on 10th October, 2022. What is the time limit within which the officer must approve the grant of registration?

(A)Within 30 working days from the date of application

(B)Within 30 working days from the date of receipt of such clarification

(C)Within 7 working days from the date of application

(D)Within 7 working days from the date of receipt of clarification

Kabir wants to start a new business of trading of footwear in Jammu & Kashmir. In order to expand his business he will also make such supplies through ecommerce operator who will collect tax at source. In this respect, he has approached you to seek an advice on GST registration. Determine when he is required to get registered under GST?

(A)Required to get registered when the turnover reaches the threshold limit of ₹ 40 lakh

(B)Required to get registered when the turnover reaches the threshold limit of ₹ 10 lakh

(C)Required to get registered when the turnover reaches the threshold limit of ₹ 20 lakh

(D)Required to get registered mandatorily irrespective of the turnover limit as he will be making supplies through e-commerce platform

As per Section 24 of CGST Act, 2017, which out of the following statements is true for a Casual Taxable Person (CTP).

(A)Registration required only for supply of services not for goods

(B)Registration required only for supply of goods not for services, if turnover exceeds threshold limit

(C)Registration not mandatory but may opt voluntarily

(D)Registration mandatory

As per Section 24 of CGST Act, 2017 which out of the following is not liable for registration under GST from the following:

(A)non-resident person making taxable supply

(B)casual taxable person making taxable supply

(C)an agriculturist selling product out of cultivation of land

(D)dealer engaged in inter-state supply

A dealer who is a resident of Manipur has business place both at Manipur and Himachal Pradesh. His taxable supply of goods in the state of Manipur is ₹ 12 lakh and in the state of Himachal Pradesh is ₹ 6 lakh. From where he has to take GST Registration?

(A)From Manipur only

(B)From Himachal Pradesh only

(C)Registration required in both the state of Manipur and Himachal Pradesh

(D)Not required to take compulsory registration

As per Rule 21 of CGST Rules, 2017, the proper officer may cancel the registration of a person who has taken voluntary registration under Section 25(3) has not commenced business within................. from the date of registration.

(A)3 months

(B)6 months

(C)9 months

(D)12 months

Karishma Ltd. has provided following information for the month of September 2021:

*GTA not paying tax @ 12%

Calculate the aggregate turnover of Karishma Ltd.

(A)₹ 18,00,000

(B)₹ 24,00,000

(C)₹ 22,00,000

(D)₹ 16,00,000

When can a registration be liable to cancellation :

(i)If the person does not conduct business from the declared place of business

(ii)Violates the provision of Rule 86 B

(iii)Non-filing of returns for a continuous period of six months or for three consecutive tax period in case of composite dealer

(A)(i) & (ii)

(B)(i) & (iii)

(C)Only (i)

(D)(i), (ii) & (iii)

In which out of the following states/UTs, the threshold limit is ₹ 20 lakhs instead of ₹ 10 Lakhs (Supplies of Goods and Services), as per section 22(1) of CGST Act, 2017 :

(A)Manipur

(B)Meghalaya

(C)Mizoram

(D)Nagaland

Which of the following is not covered under section 24 of CGST Act, 2017, for compulsory registration :

(A)Casual Taxable Person

(B)Non-Resident Taxable Person

(C)Input Service Distributor

(D)Persons making any Intra-State taxable supply

In case of compulsory registration under CGST Act, 2017, input tax credit can be availed on :

(A)Stocks held on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act, provided application for registration is filed within 30 days from the due date

(B)Stocks held on the day immediately preceding the date of grant of registration under the provisions of this Act

(C)Stocks held on the day immediately preceding the date of application of registration under the provisions of this Act

(D)Stocks held on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act, provided application for registration is filed within 60 days from the due date

Maximum validity period of certificate of registration issued to a Casual Taxable person and Non-Resident Taxable person as per section 27 of the CGST Act, 2017 is:

(A)90 days from the effective day of registration

(B)180 days from the effective date of registration

(C)365 days from the effective date of registration

(D)60 days from the effective day of registration

Under which section of the CGST Act, 2017 a registered person is required to maintain proper accounts and records and keep it at his registered principal place of business?

(A)Section 22

(B)Section 35

(C)Section 36

(D)Section 24

Which of the following is a false statement in relation to condition and procedure for registration as per CGST Act, 2017?

(A)Application for registration must be made within sixty days from the date on which he becomes liable to registration, in every such state or union territory in which he is so liable.

(B)A person seeking registration under this act shall be granted a single registration in a state or union territory.

(C)The registration or the unique identity number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.

(D)Establishment in such state or union territory of a person shall be treated as establishments of distinct persons for the purpose of the act.

Find the correct statement, in case of non- resident persons under section 27 of CGST Act, 2017?

(A)The certificate of registration issued to non-resident taxable person shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is later

(B)The proper officer may, on sufficient cause being shown by the said taxable person, extend the said period of ninety days by a further period not exceeding 45 days

(C)A non-resident taxable person shall, at the time of submission of application for registration under section 25(1) make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person

(D)All are false statements

The proper officer may cancel the registration of a person from such date, including any retrospective date, he may deem fit, where any person who has taken voluntary registration under section 25(3) of CGST Act, 2017 has not commenced business within………….from the date of voluntary registration.

(A)3 months

(B)6 months

(C)1 year

(D)2 years

Vikas Ltd provides following information and details for the month of November 2020 :

(a)Intra-state outward supply ₹ 9 Lakhs

(b)Inter-state exempt outward supply ₹ 6 Lakhs

(c)Turnover of exported goods ₹ 12 Lakhs

(d)Payment made for availing GTA services ₹ 1 Lakh

The aggregate turnover of Vikas Ltd for the month of November, 2020 shall be:

(A)₹ 9 Lakhs

(B)₹ 15 Lakhs

(C)₹ 27 Lakhs

(D)₹ 21 Lakhs

A person other than Casual/non-resident taxable should apply for registration as per provisions of section 25 of the CGST Act, 2017 within ................ days from the date, he becomes liable for registration.

(A)60

(B)30

(C)90

(D)45

Who is required to Furnish Form GSTR-10 ?

(A)Taxable person whose registration has been surrendered or cancelled

(B)Person having UIN and claiming refund

(C)E-Commerce Operator/Tax Collector

(D)Non-Resident Taxable Person

Which out of the following persons is not liable for registration under GST law ?

(A)Agriculturist engaged in making any supply other than supply of produce out of cultivation of land

(B)Agriculturist supplying produce out of cultivation of land

(C)Payer of reverse charge

(D)Input service distributor

Which of the following persons need not obtain registration under GST on mandatory basis ?

(A)Persons making any inter-state taxable supply

(B)Persons who are required to pay tax under reverse charge

(C)Input Service Distributor

(D)Supply of produce from the land cultivated by agriculturist

Bimal commenced proprietary business on 01.05.2020. His total value of supply exceeded the limit for mandatory registration on 05.09.2020. Within how many days, he is liable to get registered under the CGST Act, 2017 ?

(A)5 days

(B)15 days

(C)30 days

(D)60 days

When the application seeking registration under GST is deficient and the proper officer has sought some details, within how many days of such intimation the applicant should furnish clarification, information or documents sought through electronic mode ?

(A)Within 7 days from the date of receipt of such intimation

(B)Within 15 days from the original date of application for registration

(C)Within 15 days from the date of receipt of such information

(D)Within 30 days from the original date of application for registration

Under GST regime, a category by the name “North Eastern and Special Category States” has been defined which comprise of :

(A)Assam, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Sikkim and Himachal Pradesh

(B)Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Arunachal Pradesh

(C)Assam, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland and Himachal Pradesh

(D)Assam, Manipur, Meghalaya, Nagaland, Tripura, Sikkim and Arunachal Pradesh

Section 24 of the CGST Act, 2017 specifies the list of persons who are required for taking of compulsory registration under the CGST Act, 2017. Find out from the following list who are required to take compulsory registration as per section 24 of the CGST Act, 2017 :

(i)Input Service Distributor

(ii)An Inter-state supplier of taxable goods

(iii)A person required to pay tax under reverse charge

(iv)A person required to deduct tax u/s 51

(A)(ii) & (iv)

(B)(i), (iii) & (iv)

(C)(i) & (iv)

(D)(i), (ii), (iii) & (iv)

A non-resident taxable person as per Rule-13 of the CGST Rules, 2017 shall submit an application in form number ------------ with a valid passport at least --- ------- prior to the commencement of business.

(A)REG-1; 3 days

(B)REG-9; 5 days

(C)REG-5; 5 days

(D)REG-9; 3 days

The registered person shall submit an application as per Rule 19 of the CGST Rules, 2017, where there is any change in the particulars furnished in the application of registration, in form number -------- within ----------- of such change.

(A)GST REG-13; 7 days

(B)GST REG-14; 15 days

(C)GST REG-09; 7 days

(D)GST REG-10; 15 days

As per Rule-23 of the CGST Rules, 2017 where the proper officer is satisfied for the reasons to be recorded in writing that there are sufficient grounds for revocation of cancellation of registration; he shall revoke the cancellation of registration by an order in form --------- within ---------- from the date of receipt of the application.

(A)GST-REG-22; 30 days

(B)GST-REG-05; 30 days

(C)GST-REG-24; 7 days

(D)GST-REG-22; 7 days

Verma Traders engaged in retail trade since April, 2018 applied for voluntary registration in August, 2018 and obtained registration on 29-8-2018. State the period for which it can avail input tax credit for the purchases and stocks held by it :

(A)from 1-8-2018

(B)from 1-5-2018

(C)from 1-4-2018

(D)from 1-9-2018

Which of the following persons is not liable for registration under GST law ?

(A)Electronic commerce operator

(B)Input service distributor

(C)Payer of reverse charge

(D)Agriculturists supplying produce out of cultivation of land

The registration under GST is ................... based with State specific number and is known as GST Identification Number (GSTIN) which is a ...................... digit number under the CGST Act, 2017.

(A)TAN, 12

(B)PAN, 15

(C)TAN, 15

(D)PAN, 12

Every supplier as per section 22 of the CGST Act, 2017 shall be liable to be registered under this Act in the State where he makes taxable supplies of goods or services or both, if his aggregate turnover in the Financial Year exceeds..................... .

(A)₹ 20,00,000

(B)₹ 40,00,000

(C)₹ 30,00,000

(D)₹ 60,00,000

Section 22 of the CGST Act, 2017 refers to the expression “Special Category States” and there are total ........................ special category States as per subclause (2) of Clause (4) of Article 279A of the Constitution. However, special category States for the purpose of registration under the CGST Act, 2017 out of which are ........ .

(A)7, 2

(B)7, 4

(C)11, 4

(D)11, 7

Section 2(77) of CGST Act, 2017 defines “non-resident taxable person” who has the business outside India, comes to India for a temporary business purpose. Such person would need to register as a non-resident taxable person in the State and he will be granted registration for a maximum period of ....................... under the Act.

(A)90 days

(B)45 days

(C)60 days

(D)30 days

The application for registration filed as per Rule 8, prior to grant of registration be examined and if found to be deficient, a notice to the applicant in Form.................. be issued within a period of .................... days from the date of submission of application.

(A)GST REG-03, 7

(B)GST REG-03, 3

(C)GST REG-05, 7

(D)GST REG-01, 3

Any person required to deduct tax or required to collect tax at source under GST as per Rule 12 shall electronically submit an application for the grant of registration in Form ............................... and after verification of the application the proper officer may grant the registration and issue the certificate of registration in Form ....................... .

(A)GST REG-5, GST REG-4

(B)GST REG-8, GST REG-7

(C)GST REG-7, GST REG-6

(D)GST REG-10, GST REG-9

The proper officer, if has reasons to believe that the registration of a person is liable to be cancelled under section 29 of CGST Act, then he shall issue a notice to such person in Form ...................... and after considering the reply furnished by such person shall pass on order to drop proceedings in Form........................ .

(A)GST REG-16, GST REG-17

(B)GST REG-17, GST REG-18

(C)GST REG-17, GST REG-19

(D)GST REG-17, GST REG-20

Section 22 of the UTGST Act, 2017 lays down the power of Central Government to make rules on the recommendation of the Council. Any rule made under subsection-1 of section 22 may provide that a contravention thereof shall be liable to a maximum penalty of ................... .

(A)₹ 10,000

(B)₹ 1,000

(C)₹ 5,000

(D)₹ 2,500

Which of the following is not liable to be registered as per provisions of CGST Act, 2017 :

(A)Person supplying exempted goods

(B)Non-resident making taxable supplies

(C)Deductor of tax at source

(D)Supplier on behalf of other person

Section 24 of the CGST Act, 2017 lists categories of persons who are required to take registration even if they are not covered under section 22 of the Act. Find out from the following categories of persons who are being required to take registration as per section 24 of the CGST Act, 2017 :

(i)Casual taxable person

(ii)Non-resident taxable person

(iii)Recipient of service under Reverse Charge

(iv)Interstate supplier

(v)Input service distributor

(A)(i), (iii) and (v)

(B)(i), (ii), (iv) and (v)

(C)(i), (ii) and (v)

(D)All the 5 in (i) to (v)

The certificate of registration issued to casual taxable person or to a non-resident taxable person shall be valid for the period specified in the application for registration or for __________ days from the effective date of registration whichever is earlier. The validity of registration period on a request made by such taxable person may be further extended by the Proper Officer for a period not exceeding _______ days.

(A)60, 45

(B)90, 60

(C)90, 90

(D)90, 30

(c)State the persons who are not liable for registration as per provisions of Section 23 of Central Goods and Services Act, 2017.

Find out from the following, who are the persons not liable for registration under section 30 of the CGST Act, 2017 :

(A)non-resident making taxable supply

(B)person supplying exempted goods and services or goods or services which are not liable for tax under GST

(C)an agriculturist, to the extent of supply of produce out of cultivation of land

(D)both (B) and (C)

Maximum validity period of certificate of registration issued to a casual and nonresident taxable person as per section 27 of the CGST Act, 2017 is :

(A)90 days from the effective date of registration

(B)180 days from the effective date of registration

(C)365 days from the effective date of registration

(D)none of the above

State which shall be taken as the effective date of registration as per CGST Act, 2017 where the aggregate turnover of Madhur Company engaged in supply of taxable services in the state of Rajasthan exceeded ₹ 20 lakh during the year on 25th September, 2017, the application for registration under GST was filed on 19th October, 2017 and the registration certificate was granted on 29th October, 2017 by the authority :

(A)25-9-2017

(B)19-10-2017

(C)24-10-2017

(D)29-10-2017

(b)Subsequent to the grant of registration under the GST law, can the proper Officer conduct physical verification of the place of business ?

(c)State when a registration granted under the CGST Act, 2017 to a taxable person can be cancelled and what should be done by such person after cancellation of registration in the electronic cash ledger or electronic credit ledger ?

( d )Karan Enterprises, registered in Patna (Bihar), is engaged in printing and selling of books as well as trading of stationery item. He has provided following information of a consignment which is to be supplied to Agra (Uttar Pradesh) :

(i)Taxable value of supplies indicated on tax invoice : ₹ 30,000 (excluding GST leviable @ 18%)

(ii)Value of exempted supplies : ₹ 13,000

(iii)Value of taxable goods sent to job worker on delivery challan : ₹ 16,000. You are required to calculate the consignment value for the purpose of generating e-way bill for inter-state supply of goods.

(iii)Discuss the provisions relating to issue of an invoice/document in the following circumstances :

(a)Advance payment is received against a supply, but subsequently no supplies are made.

(b)Goods are sent on approval for sale or return and are removed before the supply takes place.

(c)Suresh provides continuous supply of services to his client, where the due date of payment for such services is not ascertainable. No advance has been received in this behalf.

Time limit for issue of Debit Note or Credit Note in GST is :

(A)30 days

(B)90 days

(C)180 days

(D)No time limits

A person shall be entitled to the credit of any input tax in respect of supply of any goods or services or both to him unless :

(A)He has received the goods or services or both

(B)He has furnished the return under section 39

(C)He is in possession of a tax invoice

(D)All of the above

Penalty for not mentioning or wrongly mentioning HSN/SAC code on Invoice or GSTR-1 is :

(A)CGST ₹ 15,000 Plus SGST ₹ 15,000

(B)CGST ₹ 25,000 Plus SGST ₹ 25,000

(C)CGST ₹ 10,000 Plus SGST ₹ 10,000

(D)CGST ₹ 5,000 Plus SGST ₹ 5,000

The invoice in case of a taxable supply of services shall be issued within a period of 45 days from the date of supply of services by :

(A)Banking Company

(B)Financial Institution

(C)NBFC

(D)All of the above

In case of continuous supply of service where the payment is linked to the completion of the event, the invoice must be issued :

(A)On or before due date of payment which is ascertainable

(B)On or before the receipt of such payment by the supplier

(C)On or before the completion of the Event

(D)All of the above

A Registered person is supplying taxable as well as exempted goods to an unregistered person. He may issue :

(A)Only Invoice

(B)Only bill of supply

(C)Invoice cum bill of supply

(D)None of the above

Invoice shall be prepared in ............ in case of taxable supply of goods and in ........... in case of taxable supply of services.

(A)Triplicate, Duplicate

(B)Duplicate, Triplicate

(C)Duplicate, Duplicate

(D)Triplicate, Triplicate

(e)Whether issue of e-invoice is mandatory in respect of supply made by VVIP Global Limited during the month of March, 2024 ? Also explain the provision relating to requirement of issue e-invoice.

(iii)Who is required to be issue Credit Note under GST. List out any three situations in which credit note may be issued under the CGST Act, 2017. What is the maximum time limit available for declaring the credit note in the GST Return ?

What is the maximum number of characters that can be used in Invoice Number under GST for accepting in GST Portal for filing Return ?

(A)10

(B)11

(C)14

(D)16

Input Tax Credit (ITC) can be availed on the basis of :

(A)Debit Note Issued by the Supplier

(B)Bill of Entry or similar document prescribed under the Customs Act, 1962

(C)Invoice/Revised Invoice issued by the supplier

(D)All of the above

E-Invoice is not mandatory in case of which of the following category of persons irrespective of their turnover ?

(A)Banking company

(B)Insurer

(C)Person supplying passenger transportation services

(D)All the above

Tax invoice under GST may not be issued if the value of goods or services or both is less than :

(A)100

(B)200

(C)500

(D)1,000

Gail Ltd. of Mumbai supply gas to Copper Ltd. In this supply the supplier is not able to ascertain the quantity at the time of removal from the place of business. In this case the document to be accompanied with the gas supply is :

(A)Tax Invoice

(B)Delivery Challan

(C)Bill of supply

(D)Payment voucher

(c)Decide whether in respect to goods supplied to Vikram Ltd. MNO & Co. needs to mandatory generate e-way bill or not ? Assume this is the case of intra-state and rate of tax on taxable goods to be CGST and SGST @ 9% each.

(ii)A Government Department is registered under GST. Its aggregate turnover in the preceding financial year was ₹ 22 crore. You are required to comment with the help of relevant provisions whether the said Department is required to issue e-invoices in the current financial year or not ?

Boom Ltd purchased goods from Zoom Ltd. for ₹ 20 lakh at various points of time in the month of June, 2022. Zoom Ltd. gave tax invoice for ₹ 14 lakh in the same month. For the balance amount tax invoice was received by Boom Ltd. on 20th January, 2023. What is the maximum time limit for Boom Ltd. to claim ITC in respect of purchases made from Zoom Ltd?

(A)31st July, 2022

(B)31st January, 2023

(C)31st March, 2023

(D)20th January, 2024

When a tax invoice is not required to be issued?

(A)Value of supply is less than ₹ 200

(B)Recipient of supply is unregistered

(C)The recipient of supply does not require an invoice

(D)All the above

A registered dealer under GST obtained supply of goods from another registered dealer. He has:

(i)Invoice issued by supplier of goods

(ii)Invoice issued by unregistered supplier of goods for which he paid tax under reverse charge

(iii)Debit note issued by a supplier and

(iv)Revised invoice. Which of the above documents is required for claiming ITC?

(A)(i) and (ii)

(B)(iii) and (iv)

(C)(i) and (iv)

(D)All the above

When is the raising of e-invoice mandatory in the case of registered person?

(A)When the turnover is more than ₹ 50 crore for any financial year (F.Y.) 2017 -18 onwards

(B)When the turnover is more t han ₹ 10 crore for any financial year (F.Y.) 2017 -18 onwards

(C)When the turnover exceeded ₹ 10 crore during the financial year

(D)The turnover exceeded ₹ 5 crore during the financial year

A person registered under GST made supply of goods during the financial year 2022-23. He wants to know the maximum period within which the recipient must make payment failing which the input tax credit would be denied to him?

(A)30 days from the date of issue of invoice by the supplier

(B)60 days from the date of issue of invoice by the supplier

(C)90 days from the date of issue of invoice by the supplier

(D)180 days from the date of issue of invoice by the supplier

Madan (P) Ltd. has annual taxable turnover which always exceeded ₹ 500 lakh. How many digits of HSN code to be mentioned in the tax invoice?

(A)4 digits when it is B2B

(B)4 digits when it is B2C

(C)6 digits when it is B2B

(D)6 digits when for both B2B and B2C

Rajini & Co. is engaged in supply of taxable goods. It issued a credit note to Laxman & Co. on 05th June, 2022 in respect of supply made in April, 2022. What is the maximum time limit to declare the details of credit note in the GST return?

(A)31st March, 2023

(B)30th September, 2023

(C)Date of furnishing annual return or 30th September, 2023 whichever is earlier?

(D)30th June, 2022

Ravi Associates a practicing Company Secretary rendered service to Solomon Ltd. in April, 2022. The service was completed on 25th April, 2022. What is the maximum time limit for issuing tax invoice for supply of service by Ravi Associates?

(A)30th April, 2022

(B)10th May, 2022

(C)25th May, 2022

(D)31st May, 2022

There was increase in GST rate from 12% to 18% with effect from 1st January, 2022. Which of the following rate is applicable when service supplied and invoice raised after change in rate in January 2022, but payment received in November 2021.

(A)12 % as it is lower of the two

(B)18 % as it is higher of the two

(C)12 % as payment was prior to change in effective rate of tax

(D)18 % since invoice was issued and supply was made after change in effective rate of tax

Dynamic Quick Response (QR) Code is applicable to suppliers who issue invoice to unregistered person exceeding:

(A)₹ 1.5 crores

(B)₹ 5 crores

(C)₹ 50 crores

(D)₹ 500 crores

Rajendra is registered dealer under GST, supplied the exempted goods to his customer within state, in this case he shall issue:

(A)Tax invoice

(B)Bill of supply

(C)Receipt Voucher

(D)Tax Invoice or Receipt Voucher (as per choice of Assessee)

During the month of June, Tata Ltd. sold goods to Bata Ltd. for ₹ 4,40,000 and charged GST @ 18%. However, owing to some defect in the goods, Bata Ltd. returned some of the goods by issuing debit note of ₹ 27,000 plus GST in the same month. Tata Ltd. records the return of goods by issuing a credit note of ₹ 27,000 plus GST in the same month. In this situation, GST liability of Tata Ltd. for the month of June will be:

(A)₹ 79,200

(B)₹ 74,340

(C)₹ 63,000

(D)₹ 69,480

What is the limit of turnover for mandatory maintenance of the HSN/SAC code of the product or the services on the invoice?

(A)₹ 5 crores

(B)₹ 10 crores

(C)₹ 20 crores

(D)₹ 50 crores

In case of a continuous supply having unascertainable due date then what will be time of issue of invoice under section 31 of the CGST Act, 2017 ?

(A)On or before the date of completion of that event

(B)On or before the due date of payment

(C)Before or at the time when the supplier of services receive the payment

(D)At the time when the supply ceases as such invoice shall be issued to the extent of the supply made before such cessation

Which section of the CGST Act, 2017 prohibits an unregistered person from collecting any tax ?

(A)Section 31(3)

(B)Section 32

(C)Section 34

(D)Section 35

A registered taxable supplier of services in case of continuous supply of services having unascertainable due date is required to raise the invoice as per section 31 of the CGST Act, 2017 within the timeline -------

(A)on or before the date of completion of that event

(B)on or before the due date of payment

(C)before or at the time when the supplier of services receives the payment

(D)at the time when the supply ceases and such invoice shall be issued to the extent of the supply made before such cessation

A & Co. sold goods to B & Co. Both A & Co. and B & Co. are in the State of Uttar Pradesh. The tax to be included in the tax invoice by A & Co. would represent :

(A)CGST + IGST

(B)CGST + SGST

(C)SGST + IGST

(D)CGST + UTGST

Lamb Ltd. received goods from Gower & Co. on 23-4-2018 along with delivery challan. It paid the amount to the supplier on 2-5-2018. The invoice issued by Lamb Ltd. dated 27-4-2018 was lost and input tax credit was omitted to be claimed. The maximum time within which the input tax credit could be claimed by Lamb Ltd. is available up to :

(A)Within 6 month from the date of invoice

(B)Within 1 year from the date of invoice

(C)Within 3 month from the date of invoice

(D)Within 1 month from the date of invoice

Availability of Input Tax Credit in special cases as per section 18(1) of the CGST Act, 2017 is available where a registered person is having tax invoice relating to such supply issued not after expiry of ...................... from the date of issue of tax invoice.

(A)3 months

(B)6 months

(C)1 year

(D)9 months

Mundra Manufacturing Company of Jaipur on the order placed by Dheeraj Enterprises of Noida for supply of goods despatched the goods from the factory located at Jaipur on lst March, 2019. The tax invoice for such supply by Mundra Manufacturing Company must be issued on Dheeraj Enterprises on or before ....................... .

(A)30th March, 2019

(B)1st March, 2019

(C)15th March, 2019

(D)7th March, 2019

Tax invoice referred to in Rule 46 of CGST Rules 2017, in case of taxable supply of services shall be issued under Rule-47 of CGST Rules 2017, within a period of .......................... from the date of supply of service.

(A)7 days

(B)15 days

(C)30 days

(D)on the same day

To avail input tax credit, which of the following factors is not relevant :

(A)Tax invoice

(B)Furnishing of return by supplier

(C)Receipt of goods and services

(D)Payment by buyer for supply received

Input tax credit cannot be availed after the expiry of _________ from the date of issue of tax invoice of supply.

(A)6 months

(B)3 months

(C)1 year

(D)2 years

A service shall be a continuous supply of service agreed to be provided continuously or on recurrent basis under a contract when the period of service exceeds :

(A)1 month

(B)3 months

(C)6 months

(D)One year

The assessee is required mandatorily to mention the Harmonized System Nomenclature (HSN) or Service Accounting Code (SAC) on the tax invoice of the product or service supplied under GST :

(A)having a turnover of ₹ 2 crore and above

(B)having a turnover of ₹ 3 crore and above

(C)having a turnover of ₹ 4 crore and above

(D)having a turnover of ₹ 5 crore and above

Patel of Surat, Gujarat supplied goods to Patil of Mumbai, Maharashtra for ₹ 1,20,000 (excluding GST) but after adding 30% profit margin (on cost). Patil is also a taxable person. IGST rate is 18%. The amount of input tax credit that can be availed and the maximum time limit for availing such input tax credit by Patil of Mumbai, Maharashtra as per CGST Act, 2017 is ...................

(A)₹ 28,080 and within 6 months from the date of issue of tax invoice

(B)₹ 7,020 and within next quarter from the date of issue of tax invoice

(C)₹ 1,600 and within 1 year from the date of issue of tax invoice

(D)None of the above

(b)Examine the following independent cases of supply of goods and services, and state in each of the cases, when should a tax invoice be issued by the person making supplies, as per the provisions of the CGST Act, 2017 :

(i)Meenakshi Enterprises, Kolkata makes a supply of goods to Dhirani Enterprises, Ghaziabad. The goods were removed from the factory at Kolkata on 3rd September, 2017. Same is received by the buyer on 5th September, 2016.

(ii)Mohan Ltd., an event management company, has provided its services for an event at Photo Film Agencies at Mumbai, on 1st Nov., 2017.

(iii)Seema & Co. has entered into an Annual Maintenance Contract (AMC) with Vir Enterprises for one-year, effective 1st Nov., 2017 for the stabilizers installed in the factory.

(d)Explain the due date of filing of Annual Return u/s 44 of the CGST Act, 2017. Is there any late fees is charged to M/s Khatri Electronics Pvt. Ltd. for delay filing of Annual Return for financial year 2024-25 which was filed on 31st March, 2026 ? Also explain the provisions relating to late fees for filing of Annual Return under section 47(2) of the CGST Act, 2017.

(i)Ramada Ltd., registered under GST as normal taxpayer, is winding up its business in Uttar Pradesh. The Tax Consultant of Ramada Ltd. has suggested that Ramada Ltd. will have to file either the annual return or the final return at the time of voluntary cancellation of registration in the state of Uttar Pradesh.

Do you agree with the stand taken by Tax Consultant of Ramada Ltd ? Explain in the context of CGST Act, 2017.

Final Return under GST is required to be filed :

(A)28th/29th February of every year

(B)20th of the month succeeding the quarter

(C)Every six month of the Financial Year

(D)Within 3 months of the date of cancellation or the date of order of cancellation whichever is later

LMN & Associates made an application for cancellation of GST registration in the month of March due to closure of its business. Its application for cancellation of GST registration was approved w.e.f. 4th September by the proper officer by passing an order for the same on 14th September. In the given case, LMN & Associates is :

(A)Required to file Final Return on or before 4th December

(B)Not required to file Final Return

(C)Required to file Final Return on or before 30th September

(D)Required to file Final Return on or before 14th December

(f)VVIP Global Limited wants to opt QRMP scheme for next financial year from 1st April, 2024. Is it possible ? Explain the condition and restrictions of QRMP Scheme.

If there is no business activities during the tax period, then as per the CGST Act:

(A)No return need to be filed

(B)Nil return is to be filed

(C)Return may be filed on receipt of the notice from authority

(D)Matter of no business activities should he informed by a letter to the authority

(i)(a) Piyush is a supplier of taxable goods in Karnataka. He got registered under GST in the month of April, 2023 and wishes to pay his IGST liability for the month. Since he is making the GST payment for the first time, he is of the view that he needs to mandatorily have the online banking facility to make payment of GST; offline payment is not permitted under GST. You are required to advise him with regard to following issues :

(i)Are manual challans allowed under GST ?

(ii)What is the validity period of the payment challan ?

(iii)Is cross utilization among Major and Minor heads of the electronic cash ledger permitted ?

(b)What will be the late fee (CGST + SGST) for delay in filing of Annual Return under section 44 of the CGST Act, 2017 for financial year 2022-23, if delay is for 47 days and turnover of the company was ₹ 5.20 crore during the relevant financial year.

Ashok enterprises consisted of 4 partners with equal share. 2 partners retired from the firm on 10th December, 2022. Within how many days the change in constitution is to be intimated by filing application electronically in GSTR 14?

(A)Within one month from the end of the month in which the change in constitution has taken place

(B)Within 15 days from the end of the month in which the change in constitution has taken place

(C)Within 15 days from the date of change in constitution has taken place

(D)within 7 days from the end of the month in which the change in constitution has taken place

As per Rule 36(4) of CGST Rules, 2017, the Input Tax Credit (ITC) in respect of invoices or debit notes, the details of which have not been uploaded by suppliers in GSTR-l and not reflected in GSTR 2A of the recipient, shall not exceed .......... of the eligible credit available in respect of uploaded invoices.

(A)20 %

(B)10 %

(C)100 %

(D)5 %

Annual return of GSTR 9 under u/s 44 of CGST Act, 2017, shall be filed by :

(A)Every registered person

(B)Registered person having annual turnover l.5 crore or more

(C)Registered person having annual turnover 2 crore or more

(D)Registered person having annual turnover 2 crore or more

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

(i)Furnish details of inward and outward supplies

(ii)Furnish monthly/quarterly returns

(iii)Furnish Annual and Final returns

(A)(i) & (ii)

(B)(i) & (iii)

(C)(ii) & (iii)

(D)(i), (ii) & (iii)

As per section 36 of CGST Act, 2017, the time duration for retention of accounts and records is until expiry offrom the………for the year pertaining to such accounts and records.

(A)36 months, due date of furnishing of annual return

(B)36 months, due date of actual filling of annual return

(C)72 months, due date of furnishing of annual return

(D)72 months, due date of actual filling of annual return

………………..is required to be filed by the non-resident taxable person within ..............

(A)GSTR-4, 18th day of the month succeeding quarter

(B)GSTR-5, 20th of the next month

(C)GSTR-6, 13th of the next month

(D)GSTR-7, 10th of the next month

The time limit for issurance of order of best Judgment Assessment under CGST Act, 2017 is :

(A)5 years from the date specified for furnishing of the annual return for the financial year to which the tax not paid relates

(B)6 years from the date specified for furnishing of the annual return for the financial year to which the tax not paid relates

(C)7 years from the date specified for furnishing of the annual return for the financial year to which the tax not paid relates

(D)None of the above

The due date for filling of GSTR 6 as per GST Act :

(A)1st of the following month

(B)11th of the following month

(C)13th of the following month

(D)20th of the following month

A return under GST in form _______ is required to be filed by a Tax Deductor by ___________ .

(A)GSTR-4; 18th of the month succeeding quarter

(B)GSTR-5; 20th of the next month

(C)GSTR-6; 13th of the next month

(D)GSTR-7, 10th of the next month

Mark & Co. LLP is a registered person under CGST Act. It has maintained books of FY 2018-19 and the GST annual return was also filed before the due date. Up to what period, the books of account and ancillary records of the financial year 2018- 19 have to be retained by it ?

(A)48 months from the due date of furnishing the annual return the books of account and ancillary records have to be retained by it

(B)60 months from the due date of furnishing the annual return the books of account and ancillary records have to be retained by it

(C)72 months from the due date of furnishing the annual return the books of account and ancillary records have to be retained by it

(D)84 months from the due date of furnishing the annual return the books of account and ancillary records have to be retained by it

Atul & Co. is a partnership firm engaged in manufacturing activity. For the outward supplies made in the month of January, 2021, what is the due date for filing GSTR-1 ?

(A)05.02.2021

(B)11.02.2021

(C)10.02.2021

(D)20.02.2021

Ramji Medicals is a retail trader of medicines covered by composition levy of GST. For the financial year 2020-21, what is the ‘due date’ for filing annual return GSTR-4 ?

(A)31.05.2021

(B)30.04.2021

(C)30.09.2021

(D)31.07.2021

A return in Form GSTR-11 under GST giving details of inward supplies is required to be furnished by 28th of the month following the month for which statement is filed by -----------.

(A)Input Service Distributor

(B)Person having UIN and claiming refund

(C)E-commerce Operator/Tax Collector

(D)Non Resident taxable person

A return under GST in form ------------- is required to be filed by a Non-resident taxable person by -------------.

(A)GSTR-4; 18th of the next month

(B)GSTR-5; 20th of the next month

(C)GSTR-6; 13th of the next month

(D)GSTR-7; 10th of the next month

The -------------------- under Section 49(1) shall be maintained for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment there from towards tax, interest, penalty, fee or any other amount.

(A)Electronic Cash Ledger

(B)Electronic Credit Ledger

(C)Electronic Tax Ledger

(D)Electronic Tax Liability Ledger

A registered person/tax payer opting under composition levy as per provisions contained under CGST Act, 2017 is required to file an annual return in form number --------- by --------- following the end of financial year.

(A)GSTR-3; 20th April

(B)GSTR-4; 30th April 90.

(C)GSTR-5; 10th April

(D)GSTR-6; 13th April

Mr. Pandit is engaged in trading of gifts articles and his annual turnover will exceeds ₹ 200 lakh. The due date for filing annual return would be_______ of the following financial year.

(A)31st October

(B)31st December

(C)30th September

(D)30th November

The Proper Officer may make the best judgment assessment of the registered person where he fails to file general return under section 39 or final return under section 45 even after notice given under section 46 of the CGST Act, 2017 within ________ years from the due date of annual return of the period to which the tax not paid relates.

(A)5

(B)3

(C)2

(D)1

(e)Mention due date and the purpose behind filing GSTR-2, GSTR-3, GSTR-4 and GSTR-10.

Taxable person whose registration has been surrendered or cancelled is required to file the return within 3 months of the date of cancellation or date of cancellation order whichever is later in Form Number .............

(A)GSTR-13

(B)GSTR-10

(C)GSTR-7

(D)GSTR-9

The time duration for retention of accounts and records under Goods and Services Tax (GST) as per section 36 of the CGST Act, 2017 is :

(A)Until expiry of 36 months from the due date of furnishing of annual return for the year pertaining to such accounts and records

(B)Until expiry of 48 months from the due date of furnishing of annual return for the year pertaining to such accounts and records

(C)Until expiry of 60 months from the due date of furnishing of annual return for the year pertaining to such accounts and records

(D)Until expiry of 72 months from the due date of furnishing of annual return for the year pertaining to such accounts and records

State the default committed on the part of a registered person which attracts an action by the proper officer to make best judgement assessment and also state the time limit within which such assessment is to be made :

(A)furnish inaccurate data in return and within 2 years from the due date of annual return of the period to which the tax not paid relates

(B)fails to file general return under section 39 and within 5 years from the due date of annual return of the period to which tax not paid relates

(C)fails to file final return under section 45 even after notice under section 46 and within 5 years from the due date of annual return of the period to which tax not paid relates

(D)both (B) and (C) above

(iv)Explain when can provisional refund be granted under GST law. Also explain the conditions for grant of provisional refund.

What is the minimum monetary limit below which refund cannot be granted under the Customs Act, 1962 ?

(A)₹ 50

(B)₹ 100

(C)₹ 500

(D)₹ 1000

In case of Zero-Rated Supplies ITC is allowed and refund in respect of such supplies may be claimed by which of the following options :

(A)Supply made without the payment of IGST under Bond/LUT and claim refund of unutilised ITC

(B)Supply made on payment of IGST and claim refund of the same

(C)Either (A) or (B)

(D)Both (A) and (B)

Consulate or Embassy of foreign countries or any other person or class of persons notified U/S 55 of the CGST Act entitled to a refund of tax paid by it on inward supplies may make an application for such refund before the expiry of ............ from the last day of the quarter in which such supply was received.

(A)One month

(B)Three months

(C)Six months

(D)Twelve months

Mantri & Co. applied for refund of GST on 22nd December, 2022 and an order for refund under section 54 was issued on 27th December, 2022. What is the time limit within which the fund is to be issued without interest?

(A)15 days from the date of receipt of application

(B)30 days from the date of order passed under section 54

(C)60 days from the date of receipt of application

(D)90 days from the end of the month in which the order under section 54 was passed

Section 56 of the CGST Act, 2017 states that if any tax ordered to be refunded under section 54 is not refunded within ............. from the date of receipt of application, interest at such rate not exceeding ............... per annum, shall be payable in respect of such refund.

(A)30 days, 9%

(B)60 days, 6%

(C)90 days, 6%

(D)90 days, 9%

If a refund claimed by a Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, then what is mode of claiming of refund as per CGST Act, 2017?

(A)Claim such refund by an application within 2 years

(B)Claim such refund in the return under section 39

(C)By application before the expiry of six months from the last date of the quarter in which such supply was received

(D)By application before the expiry of one year from the last date of the quarter in which such supply was received

Refund of unutilized input tax credit is allowed where :

(A)Zero rated supplies are made after payment of tax

(B)The credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies

(C)Goods exported out of India are subjected to export of duty

(D)Supplier of goods avails duty drawback.

What is the monetary limit beyond which a certificate in GST-RFD-1 by a Chartered Accountant or a Cost Accountant must be submitted along with the refund application ?

(A)₹ 1,00,000

(B)₹ 2,00,000

(C)₹ 5,00,000

(D)₹ 10,00,000

A specialized agency of the UNO and/or Embassy of foreign countries entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed before the expiry of ----------------- in which such supply was received.

(A)six months from the last day of the quarter

(B)one year from the last day of the quarter

(C)six months from the last day of the financial year

(D)one year from the last day of the financial year

In case where the refund under GST arises because of an appeal and the same is not being refunded within ---------- from the date of receipt of application, interest shall be payable at the rate of ---------- per annum.

(A)90 days; 6%

(B)60 days; 6%

(C)60 days; 9%

(D)90 days; 9%

Section 56 of the CGST Act, 2017 states that claim of refund arising from an order passed by an adjudicating authority or Appellate Authority or an Appellate Tribunal or Court which is not being refunded within..................... days from the date of receipt of application filed consequent to such order, interest at such rate not exceeding ................. per annum, shall be payable in respect of such refund.

(A)30 days, 6%

(B)30 days, 9%

(C)60 days, 9%

(D)60 days, 6%

Self-assessment of duty as per section 17 of the Customs Act, 1962 is being done by Importer and Exporter relating to the goods subject to duty and after final assessment of duty if any, amount refundable is not refunded within ..................... from the date of assessment of duty finally there shall be paid an interest on such un-refunded amount by Central Government.

(A)1 month

(B)2 months

(C)6 months

(D)3 months

Refund order should be made by the Proper Officer within ________ days from the date of receipt of application which is complete in all respects and where the Proper Officer is satisfied with the amount so refundable is payable to the applicant, he shall make an order in Form ______ which shall be credited to the account of the applicant.

(A)45, GST-RFD-05

(B)90, GST-RFD-04

(C)60, GST-RFD-06

(D)90, GST-RFD-06 1/2019/TLP

(b)What are the provisions of interest on delayed refunds under CGST Act 2017 ?

Consumer Welfare Fund has been constituted by the Government of India and as per section 57 of the CGST Act, 2017, the following amounts will be credited to this fund :

(i)amount referred to in section 54(5)

(ii)refund of tax in pursuance of section 77

(iii)income from investment of the fund amount

(iv)refund of unutilized input tax credit

(A)(ii) and (iii)

(B)(i) and (iii)

(C)(i), (ii) and (iv)

(D)All the four above

If a taxpayer wants to transfer CGST from the cash ledger of one GSTIN to another GSTIN under the same PAN as CGST/ IGST the form required to be submitted in GST Portal is :

(A)PMT-06

(B)PMT-08

(C)PMT-09

(D)PMT-10

Which of the following way demand of Interest under GST can be paid ?

(A)By utilising Credit Ledger Balance

(B)By Utilising Cash Ledger Balance

(C)By Directly paid in cash through Challan

(D)By both (B) and (C) above

Which out of the following is not the type of' Ledgers prescribed by the government under CGST Act, 2017:

(A)Electronic Payment Ledger

(B)Electronic Cash Ledger

(C)Electronic Liability Ledger

(D)Electronic Credit Ledger

Electronic Liability Register (ELR) specified in section 49(7) shall be maintained as per Rule 85 in form ................. for each person liable to pay tax, interest, penalty, late fee or any other amount on the .............. and all amounts payable by him shall be debited to the said register.

(A)GST PMT – 01; Common Portal

(B)GST PMT – 06; GST Portal

(C)GST PMT – 01; GST Portal

(D)GST PMT – 05; Common Portal

Any amount paid by the taxpayer will be reflected in the electronic cash ledger. To initiate a payment, taxpayers should generate a challan online using form ..............., which will be valid for a period of ................. .

(A)GST PMT-06; 15 days

(B)GST PMT-07; 30 days

(C)GST PMT-08; 45 days

(D)GST PMT-09; 60 days

Toyota Innova Car purchased by Babu Lal for ₹ 17.50 lakh on 01.01.2019 with the financial assistance taken by way of a term loan from Bank of Baroda was repossessed on 01.01.2020 by the bank for the reason of default made by Babu Lal in making payment of outstanding amount of loan against the car of ₹ 14 lakh. The repossessed car was sold by the bank on 11.01.2020 for ₹ 13,75,000. The bank is liable to make payment of tax under GST for the sale of such repossessed car on the value of -----------------

(A)₹ 13,75,000

(B)₹ 17,50,000

(C)₹ 3,75,000

(D)₹ 14,00,000

Electronic Cash Ledger as per section 49(1) of the CGST Act, 2017 shall be maintained for each person on the common portal for crediting the amount deposited and for debiting the payments towards -----------

(A)interest

(B)output tax

(C)penalty and fee

(D)all of the above

Section 49(7) of the CGST Act, 2017 read with Rule-85 mandate and require to maintain the -------------------- in GST form number -------------- for each person liable to pay tax, interest, penalty, late fees or any other amount on the common portal of the department.

(A)Electronic Payment Register; GST-PMT-2

(B)Electronic Liability Register; GST-PMT-1

(C)Electronic Credit Register; GST-PMT-1

(D)Electronic Tax Register; GST-PMT-2

The Electronic Liability Register specified under section 49(7) of the CGST Act, 2017 as per Rule 85 of the CGST Rules 2017 shall be maintained in Form..................... for each person liable to pay tax, penalty, late fees or any other amounts payable by him on the common portal which shall be debited to the said register.

(A)GST PMT-10

(B)GST PMT-01

(C)GST PMT-05

(D)GST PMT-02

E-Way bill is mandatory in case of movements of goods of consignment value exceeding ₹ 50,000. The movement should be :

(A)In relation to a supply

(B)For reasons other than supply

(C)Due to inward supply from an unregistered person

(D)All of the above

(d)Is e-way bill required to be generated by Moon Limited ? Also calculate the validity period of e-way bill under rule 138(10) of CGST Rules, 2017 for transport of one machine from Moon Limited to VVIP Global Limited, if such machine is transported from over dimensional cargo.

(d)When should the E-way bill be generated ? Mention the salient features of e-way bills.

E-Way Bill is generated electronically in Form No. ...................... on the common portal.

(A)EWB GST 01

(B)EWB GST 02

(C)GST EWB 01

(D)GST EWB 02

Consignment value of goods which is used in E-Way Bill includes ............. apart from the value declared in invoice.

(A)Central tax

(B)State tax

(C)Cess charged

(D)All the above

The transporter starts the movement of goods on 2nd March, 2022 for destination which is 600 kms. from the place of dispatch, the e-way bill is generated is valid till:

(A)4th March, 2022

(B)5th March, 2022

(C)8th March, 2022

(D)7th March, 2022

The uniform policy recommended by the GST Council on e-way bill being to be implemented all over the country be totally .............................

(A)eliminating the check-post system;

(B)breaking the entry barriers;

(C)increasing the bottlenecks in transportation system;

(D)(A) & (B) above

As per Rule 138 of the CGST Rules, 2017 stipulates that E-way Bill under the GST laws required to be generated when the registered person causes movement of goods of the consignment in total of the value for more than ₹ 50,000 whether .......................

(A)in relation to supply

(B)for reason other than supply

(C)due to inward supply from unregistered person

(D)All of the above

What is the validity period of an e-way bill when the goods travel 500 kilometers between place of dispatch and place of destination of such goods ?

(A)1 day

(B)3 days

(C)5 days

(D)7 days

When a movement of goods is of more than ________ in value, the e-way bill must accompany the goods.

(A)₹ 20,000

(B)₹ 50,000

(C)₹ 1,00,000

(D)₹ 2,00,000

When the goods are dispatched to a destination which is 280 kms from the place of dispatch, the e-way bill generated is valid for:

(A)1 day

(B)3 days

(C)2 days

(D)5 days

The validity period specified for an e-way bill or a consolidated e-way bill under E-way rules as specified in rule 138 for ...........

(A)distance upto 1 km—half day

(B)distance upto 10 km—1 day

(C)for every 100 km or part thereof thereafter—one additional day

(D)both (B) and (C) above

A registered person who is a party to any appeal or any proceedings under GST before any authority shall have to maintain the accounts pertaining to that matter for a minimum period of ...................... after disposal of such appeal/revision.

(A)1 month

(B)6 months

(C)9 months

(D)12 months

Every registered person as per section 35 of the CGST Act, 2017 required to maintain the necessary accounts and other records at the ...................... and all such records could be electronic or manual.

(A)place of an accountant address

(B)place of the proprietor/partner/director address

(C)principal place of business

(D)address of any place as given

As per section 36 of CGST Act, 2017 the time duration for retention of accounts and records under GST is until expiry of ------------------- from the due date of furnishing of ------------------ for the year pertaining to such accounts and records.

(A)36 Months; annual return

(B)72 Months; annual return

(C)36 Months; monthly return

(D)72 Months; monthly return

A registered person as per section 35 of the CGST Act, 2017 is required to maintain proper accounts and records and keep at his registered, principal place of business. Find out from the following list of records which records are being specified under this section required to be maintained by the registered person:

(i)Production or manufacturing of goods

(ii)Inward and Outward supply of goods or services or both.

(iii)Stock of goods

(iv)Input credit availed

(v)Output tax payable and paid

(vi)Such other particulars/records as may be prescribed

(A)(i), (iii) & (iv)

(B)(i), (ii), (iii) & (v)

(C)(i), (iii), (iv), (v) & (vi)

(D)All the six as given in above

As per section 36 of the CGST Act, 2017 a registered person who is party to an appeal/ any other proceedings before any authority/ tribunal shall have to maintain the accounts and books/records pertaining to the matters of such appeal for a minimum period of ----------- after disposal of such appeal/ revision as the case may be.

(A)9 Months

(B)18 Months

(C)24 Months

(D)1 Year

Section 35(5) of Central Goods & Services Tax (CGST) Act, 2017 mandates that every registered person must get his accounts audited by a ...................... if his aggregated turnover during a financial year exceeds ₹ .................... .

(A)Chartered Accountant or Company Secretary, 2 Crore

(B)Chartered Accountant or Cost Accountant, 2 Crore

(C)Chartered Accountant or Company Secretary or Cost Accountant, 3 Crore

(D)Chartered Accountant, 3 Crore

( i )Ranjan Enterprises is entitled for exemption from tax under GST law. However, it collected tax from its buyers worth ₹ 70,000 in the month of May, 2025. It has not deposited the said amount collected as GST with the Government.

You are required to brief to Ranjan Enterprises the consequences of collecting tax, but not depositing the same with Government as provided under section 76 of CGST Act, 2017.

Which of the following shall be discharged first under GST Law, while discharging liability of a taxable person ?

(A)All dues related to previous tax period

(B)All dues related to current tax period

(C)Demand raised under section 73 and 74

(D)No such condition is mandatory

According to Rule 6 of CGST Rules, upon receipt of the reply to the show cause notice issued under sub-rule (4) from the registered person in FORM _______, the proper officer shall issue an order in FORM ________ within a period of 30 days of the receipt of such reply, either accepting the reply, or denying the option to pay tax under section 10 from the date of the option or from the date of the event concerning such contravention, as the case may be.

(A)CMP-04, CMP-05

(B)CMP-06, CMP-07

(C)CMP-07, CMP-08

(D)CMP-05, CMP-06

Section 63 of CGST Act, 2017 is on..........

(A)Self-assessment

(B)Provisional assessment

(C)Scrutiny assessment

(D)Assessment for unregistered persons

The proper officer is required to pass final assessment order within _____ from the date of communication of order as per CGST Act, 2017.

(A)3 months

(B)6 months

(C)1 year

(D)2 years

XYZ & Associates is a firm of Company Secretaries at Delhi. It agreed to provide continuous services to members of FICCI by entering into an agreement. In order to consider the service as continuous service, the period of service must exceed :

(A)1 month

(B)3 months

(C)6 months

(D)12 months

Every registered person as per section 68 of CCST Act, 2017 who causes movement of goods of consignment value greater than ...................... whether for supply or otherwise or due to the inward supply from an unregistered person, shall before commencement of such movement, furnish the necessary information electronically on the portal in the prescribed form.

(A)₹ 50,000

(B)₹ 25,000

(C)₹ 1,00,000

(D)₹ 5,000