• Please read and understand the Test instructions so that you will be able to easily navigate through the Test
  • This Test Contains 100 MCQ's on GST
  • 20 Questions will be randomly Generated from Question Bank of 100 MCQ's
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NameEmailPhone Number
1) Whether the dealers making the exclusive supply of Liquor or Petrol, Diesel and
Crude Oil should have to take registration under GST Act?
2) Shop Inspection as part of a Registration in GST will be :
3) Certain Free Supply of Goods and Services are Taxable Supply in GST. Any Example?
4) The Tax which are levied on an intra-state or Local supply of goods and / or
5) Suppose, one dealer has sent some goods to another dealer for Sales on Approval Basis. In absence of any confirmation even after 6 months, it will be treated as :
6) The Prescribed final date for the filing of Annual Return with Quantitative Supply Data and Both direct and Indirect Expenditure and Income Data
7) 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 :
8) The subsumption of which taxes will make the GST – a pucca Destination based
Consumption Tax
9) In GST, the order of discharging of Tax and Other Liability will be :
10) The permissible number of business verticals in a State in GST will be:
11) The number of sections, chapters and Schedules involved in the Model GST Law
12) Electronic Cash Ledger is Credited by
13) The Issuance of the Invoice or Receipt of Payment is known as :
14) Suppose One Dealer has an SGST Credit of ` 3/-Lakhs in his ITC Ledger and at the
same time, he has a CGST OPT liability of ` 2/-Lakhs. What an amount should be
deposited by that dealer to his Electronic Cash Ledger maintained in GSTN Portal to
file a Valid return
15) If a Registration is cancelled, the Electronic Credit Ledger or Electronic Cash Ledger are debited by :
16) ITC is allowed only on those goods and /or Services which are intended for making :
17) The Number of Digits in the PAN based GSTIN registration Number will be:
18) Suppose, one dealer has two business verticals at Kozhikode dealing with Computer Systems and another at Palakkad dealing with Iron and steel items. If he makes a purchase of computer items from Kozhikode unit to Palakkad, How that supply will be treated in GST?
19) Whether Ola, Uber, etc. are Liable to Pay Tax In GST
20) The prescribed Time Period for completing Job Work on Capital Goods and thereby to avail IPT on inputs sent for Job Work will be:(Otherwise IPT will be reversed and allowed only on the actual receipt of the Capital goods after Job Work)