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  • This Test Contains 100 MCQ's on GST
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1) The first state which ratified the GST Bill in India
2) The Items which will be taxable both under current Central Excise Law and new GST
even after the implementation of the GST Act.
3) Taxable Minimum Turnover Limit in GST that applicable to Kerala
4) In GST, a dealer will be eligible for IPT on the Stock in business just preceding to the date of exceeding the taxable limit, provided, he should have applied for registration within :
5) Suppose, a GST of ` 3/-Lakhs is levied on an Unregistered Dealer through any enforcement action. What will be the mode of Tax remittance by such unregistered dealer?
6) What is the prescribed time period to apply for GSTN by a non-resident taxable person?
7) Suppose one dealer received a Receipt of ` 5/-Lakhs in respect of the supply without
issuing any invoice or not making any supply of goods for the time being. Whether
this receipt is taxable under GST?
8) In GST, a Dealer can apply for the Revocation of the Cancellation of Registration within:
9) Suppose, a Dealer applied for Registration and crossed the taxable limit before getting GSTIN. How can the recipient of supplies can avail IPT on purchases from such a dealer?
10) One dealer has 2 business verticals at Kozhikode and Malappuram respectively. He opted the remittance of tax u/s.7 in the case of business verticals at Kozhikode and opted the remittance of tax u/s.8 in the case of business verticals at Malappuram. Whether the above options are valid or not?
11) The Tax Liability of the Central Government, State Government and Local
Authorities will be in respect of the activities or transactions in the status of a:
12) Suppose, Goods are sent for Job Work before the implementation date of GST and the same were not received back within 6 months from that date and not received it back even after the time extension of 2 months allowed on reasonable cause. What will be its effect in GST?
13) Suppose one dealer crossed the registrable limit on 30-09-2015. But, he applied for GST registration on 25-10-2015 and he was granted GST registration on 28-10- 2015. What will be his effective date of registration?
14) The Threshold Limit for taking registration is not applicable   to:
15) Whether the dealers making the exclusive supply of Liquor or Petrol, Diesel and
Crude Oil should have to take registration under GST Act?
16) The Issuance of the Invoice or Receipt of Payment is known as :
17) In GST IPT will be allowed only on the basis of Matching Principles. It allows IPT on Manual Basis only in the case of :
18) Electronic Credit Ledger is Credited by:
19) Suppose, a Cement manufacturing company allows a post supply discount of ` 5/- Cores to his Distributor without any prior agreement to that effect or without disclosing the same at the time of supply.  Whether it is a Deemed Supply or Not?
20) The Additional Demand Made  in respect of the earlier laws after the implementation    of the GST will be an amount recoverable    under: