GOODS AND SERVICES TAX

B. Com Semester III

Multiple Choice Questions

1) GST was introduced in India with effect from

(a) 1.7.2017 (b) 1.1.2017 (c) 1.4.2017 (d) 8.7.2017

2) In Jammu & Kashmir, GST was introduced with effect from

(a) 1.8.2018 (b) 1.7.2017 (c) 8.7.2018 (d) 8.7.2017

3) Constitution Amendment Bill for implementation of GST was_______

(a) 101st (b) 100th (c) 121st (d) 122nd

4) Constitution Amendment Act for implementation of GST was _______

(a) 101st (b) 100th (c) 121st (d) 122nd

5) GST is charged on _______

(a) Sale Value (c) Value Addition

(b) Transaction Value (d) Manufacturing Cost

6) As per 101st Constitution Amendment Act, Article _____ was inserted in the constitution.

(a) 101B (b) 256A (c) 246A (d) 156B

7) UTGST Act is enacted by _____

(a) Union Govt. (b) Union Territory (c) State Govts. (d) GST Council

8) As per the 101st Constitution Amendment Act, the power to levy GST rests on _____

(a) State Govt. (c) State & Union Govt.

(b) Union Govt. (d) Union Territory, State & Union Govt.

9) GST is a ______

(a) Multipoint Tax (b) Single point Tax (c) Regressive Tax (d) None of the above

10) GST is a _______ tax

(a) Service based (c) Consumption based

(b) Supply based (d) Supply & Consumption based

11) Government of India together with ______ created the GST Network

(a) NSA (b) NSDL (c) NIESBUD (d) CBIC

12) UTGST is levied when____

(a) Supply is made within a Union Territory (c) Interstate supply

(b) Supply from one Union Territory to another (d) None of the above

13) SAC refers to ___________

(a) Systematic Accounting Code (c) System Administration Code

(b) Services Accounting Code (d) Scientific Accounting Code

14) When an interstate supply is made, _______ will be levied

(a) CGST (b) UTGST (c) CGST & SGST (d) IGST

15) Tax which is not merged with GST is_____

(a) Service Tax (c) Basic Customs Duty

(b) Excise Duty (d) Purchase Tax

16) GST is a matter of jurisdiction of ______ Government

(a) Union (b) State (c) Union & State (d) None of these

17) A dealer in Tamil Nadu has sold to goods to a dealer in Kerala. Which tax will be levied?

(a) CGST & SGST (b) UTGST (c) IGST (d) CGST only

18) Under GST, tax will be paid to the state where goods are ______

(a) Manufactured (b) Sold (c) Consumed (d) Purchased

19) Under GST regime, imports into India are subject to ______

(a) CGST & SGST (b) CGST, SGST (c) IGST & BCD (d) IGST
& BCD
20) GSTN is a company registered as per Section ___ of the Companies Act, 2013

(a) Sec. 25 (b) Sec. 8 (c) Sec. 2(62) (d) None of the above

21) The President of India constituted GST Council as per Article ____ of the constitution.

(a) 246A (b) 269A (c) 279A (d) 276

22) As per Article 366 (12A), GST covers all goods except _________

(a) Motor Spirit (b) Natural Gas (c) Alcoholic Liquor (d) Tobacco

23) What is true about Tobacco products under GST regime?

(a) Tobacco will be brought under GST later

(b) Tobacco is out of the purview of GST

(c) Tobacco is subject to GST in addition to Central Excise Duty

(d) None of the above

24) Who is the Chairperson of GST Council?

(a) Union Finance Minister (c) Nominated by Council

(b) Nominated by the Govt. (d) Elected by Council

25) Who is the Vice Chairperson of GST Council?

(a) Union Minster of State in charge of Revenue of Finance

(b) Any State Finance Minister

(c) Nominated by Govt.

(d) Selected by the Council from Members

26) GST Council was constituted w.e.f. ____

(a) 12.9.2016 (b) 1.7.2017 (c) 10.9.2016 (d) 1.4.2017

27) Quorum of GST council is ____ of the number of members.

(a) One third (b) Three fourth (c) Two third (d) One half

28) Decisions of GST Council will be based on _______ majority of votes cast

(a) 2/3rd of votes cast (c) 3/4th of votes cast

(b) 1/2nd of votes cast (d) None of these

29) Vote of Central Government shall have _____ weightage.

(a) 1/2 (b) 1/3 (c) 2/3 (d) 3/4

30) Integrated GST is applicable on _____

(a) Interstate Supply only (c) Exports

(b) Interstate supply & Imports (d) Intrastate sales

31) Taxable event under GST is ______

(a) Sale (b) Goods & Services (c) Supply (d) None of these

32) The rate of IGST is equal to the rate of

a) CGST b) CGST plus SGST c) SGST d) SGST plus UTGST

33) GST dealers with annual turnover of --- are not required to use HSN code

(a) Less than Rs. 1.5 crore (c) less than Rs. 1 crore

(b) less than Rs. 20 lakh (d) less than Rs. 75 lakh

34) Dealers whose annual turnover between Rs. 1.5 crore and Rs. 5 crore need to use

a) Two-digit HSN code c) Four digit HSN Codes

b) Six-digit HSN Codes d) Eight digit HSN codes

35) Dealers with annual turnover of Rs. 5 crore and above must use ____ for their invoices.

a) Two-digit HSN code c) Four digit HSN Codes

b) Six-digit HSN Codes d) Eight digit HSN codes

36) In the case of import or export of goods, using ____ is compulsory

a) Two-digit HSN code c) Four digit HSN Code

b) Six-digit HSN Code d) Eight digit HSN code

37) A supply consisting of two or more goods/ services which are naturally bundled, one being
principal supply is called ______

(a) Composite Supply (c) Mixed Supply

(b) Continuous Supply (d) Taxable Supply

38) Which of the following is NOT true regarding Aggregate Turnover?

(a) Includes taxable and exempt supplies (c) Involves export of goods

(b) Calculated for person having same PAN (d) Includes taxes paid

39) The rate of tax under GST Act in India shall not exceed _____

(a) 30% (b) 28% (c) 40% (d) 35%

40) The highest tax rate currently applicable under GST is _______

(a) 40% (b) 28% (c) 18% (d) 14%

41) Maximum rate of CGST that can be levied in India is ________

(a) 18% (b) 14% (c) 15% (d) 20%

42) Maximum rate of IGST that can be levied in India is ________

(a) 28% (b) 30% (c) 40% (d) 14%

43) Case when levy of tax is in hands of the recipient is called ______

(a) Input Tax Credit (b) Inward Supply (c) Job Work (d) Reverse Charge

44) Under GST Act, “undertaking any treatment or process by a person on goods belonging to another
registered taxable person” is called _______

(a) Outsourcing (b) Works Contract (c) Job Work (d) Input Services

45) Any service used or intended to be used for making any outward supply in the course or
furtherance of business is called _______

(a) Input (b) Inward Supply (c) Input Service (d) None of these

46) Who is liable to pay tax if taxable supply is made by an unregistered person to a registered
person?

(a) Recipient (b) Supplier (c) Not Taxable (d) None of these
47) The lowest tax rate under GST is _____

(a) 0.25% (b)1% (c) 0.05% (d) 5%

48) Diamonds, Semi precious stones, etc. is chargeable to _______ Tax.

(a) 5% (b) 28% (c) 0.25% (d) 3%

49) Base metals, gold, silver, articles of jewellery are taxable in India at the rate of

a) 0.25% b) 1% c) 3% d) 5%

50) TDS at the rate of 1% is applicable in case of supplies received by _______

(a) E – Commerce Operator (c) Composite Dealers

(b) Government Departments (d) Casual Taxable Persons

51) Who is liable for Tax Collection at Source at the rate of 2%?

(a) E- Commerce Operator (c) Government Departments

(b) Composite Dealers (d) Casual Taxable Persons

52) Under GST law “Aggregate turnover” of a dealer is determined

a) State-wise b) All India basis c) Shop-wise d) None of these

53) Who is liable to tax when E-Commerce Operator is located in taxable territory?

(a) E-Commerce Operator

(b) Representative of E-Commerce Operator

(c) Person appointed for payment of taxes

(d) None of these

54) Who is liable to tax when E-Commerce Operator do not have physical presence in the taxable
territory?

(a) E-Commerce Operator

(b) Representative of E-Commerce Operator

(c) Person appointed for payment of taxes

(d) None of these

55) Who is liable to tax when E-Commerce Operator do not have physical presence nor a
representative in the taxable territory?

(a) E-Commerce Operator

(b) Representative of E-Commerce Operator

(c) Person appointed for payment of taxes

(d) None of these

56) Base metals, gold, silver, etc. are chargeable to ______ tax

(a) 0.25% (b) 3% (c) 28% (d) 18%

57) Under GST law “Agriculturist” means

a) Individual or Hindu Undivided Family only c) Any entity engaged in agricultural

operations
b) Individual only
d) Anyone who sells agricultural produces
58) Business vertical refers to

a) Joint venture c) Competitors in business

b) Different businesses within a group d) None of these

59) When supplier is located in India and place of supply is outside India, it is _____

(a) Intra State Supply (b) Inter State Supply (c) Exempt Supply (d) None of these

60) In case of composite supply, tax liability will be computed on the basis of tax rate on

(a) Each supply taxed separately (c) Principal Supply

(b) Supply with highest rate (d) None of these

61) A travel ticket from Mumbai to Delhi may include food being served on board, free insurance and
use of airport lounge. This is a case of ____

(a) Mixed Supply (c) Continuous Supply

(b) Composite Supply (d) Common Supply

62) As per GST provisions, tax liability for mixed supply will be computed on what basis?

(a) Each supply taxed separately (c) Principal Supply

(b) Supply with highest rate (d) None of these

63) Supply of goods provided, or agreed to be provided, continuously or on recurrent basis, under a
contract, is

a) Mixed supply c) Common supply

b) Composite supply d) Continuous supply

64) Indian Oil Corporation Ltd. sends 10,000 litres of petrol every day to a petrol pump and

invoices the same every week. This is a case of

a) Mixed supply c) Common supply

b) Composite supply d) Continuous supply

65) A tooth paste is bundled along with a tooth brush and is sold as a single unit for a single price is
an example of _____

(a) Mixed Supply (c) Outward Supply

(b) Composite Supply (d) Principal Supply

66) Section 11 of CGST Act or Section 6 of IGST Act deals with ______

(a) Zero rated supply (c) Continuous Supply

(b) Exempt supply (d) None of these

67) Exemption provided under CGST Act is deemed to be _____

(a) exempt under SGST, IGST & UTGST

(b) not exempt under SGST, IGST & UTGST

(c) exempt under IGST and not under SGST/ UTGST

(d) exempt under SGST/ UTGST and not under IGST

68) Receipt of goods or services or both by purchase, acquisition or any other means with or without
consideration

(a) Input (b) Inward Supply (c) Import (d)Reverse Charge

69) Which among the following is not an exempt supply?

(a) Supply attracting NIL rate of tax (c) Supply u/s 2(78)

(b) Supply as per Sec. 11 of CGST Act (d) Export of goods or services

70) Input tax credit is not available for

a) Services b) Zero Rated Supply c) Taxable Supplies d) Exempt Supplies

71) Which among the following is deemed to be a supply of service?

(a) Transfer of title in goods (c) Construction of a building

(b) Permanent transfer of business assets (d) Hire Purchase

72) Which among the following is deemed to be a supply of goods?

(a) Renting of immovable property (c) Any lease to occupy land

(b) Works Contract (d) Hire Purchase

73) Deemed supply is dealt within Schedule ____ of CGST Act

(a) I (b) II (c) III (d) IV

74) Which among the following is treated as supply even without consideration?

(a) Works Contract (c) Supply between related persons in the

course or furtherance of business
(b) Gifts less than Rs.50, 000 from employer
to employee (d) Renting of immovable property

75) What will be a supply even if made not in the course or furtherance of business?

(a) Permanent disposal of business assets (c) Works Contract

(b) Gifts exceeding Rs. 50, 000 by employer (d) Import of Services for a consideration
76) Which Schedule of CGST Act deals with Supply without Consideration?

(a) I (b) II (c) III (d) IV

77) What does Schedule III of CGST deals with?

(a) Neither supply of goods nor services (c) Supply without consideration

(b) Deemed Supply (d) None of these

78) Which among the following is neither a supply of services or goods?

(a) Services by any court (c) Temporary transfer of IPR

(b) Works Contract (d) Permanent disposal of business assets

79) A person who occasionally undertakes transactions involving supply of goods or services or both
in the course or furtherance of business is

a) Business person c) Composite dealer

b) Casual taxable person d) Non resident dealer

80) Any goods other than capital goods used or intended to be used by a supplier in the course or
furtherance of business is

a) Input b) Output c) Merit goods d) White goods

81) E -Commerce Operators have to file ____ monthly.

(a) GSTR 7 (b) GSTR 6 (c) GSTR 6A (d) GSTR 8

82) Due date of filing GSTR 8 is ______ of next month.

(a) 10th (b) 18th (c) 11th (d) 20th

83) Rate at which e-commerce operators have to collect tax at source?

(a) 1% (b) 2% (c) 3% (d) 0.5%

84) What is NOT true about e-commerce operators?

(a) Mandatorily get registered (c) Have to file periodic returns

(b) Can opt for composition scheme (d) Collect tax at source @ 2%

85) Date of receipt of goods 15th May 2018, Date of Invoice 1st June 2018, Date of entry in books 18th
May 2018. What is the time of supply if this is a case of reverse charge?

(a) 15th May (b) 1st June (c) 18th May (d) 1st July

86) Under reverse charge mechanism, what will be the time of supply if time of supply is not
determinable?

(a) Date of payment (c) Date of receipt of goods

(b) Date of invoice (d) Date of entry in books

87) Time of payment 15th July, Date of invoice 15th May, Date of entry in books 18th July. What will
be the time of supply of service in case of reverse charge mechanism?

(a) 15th July (b) 15th May (c) 18th July (d) 1st June

88) The threshold limit of aggregate turnover for composition scheme is ___

(a) 1 crore (b) 1.5 crore (c) 75 lakhs (d) 50 lakhs

89) The threshold limit for composition scheme for North-Eastern states is _____

(a) 1 crore (b) 1.5 crore (c) 75 lakhs (d) 50 lakhs

90) What is TRUE about composition scheme?

(a) Eligible for ITC (b) Inter-state supplies (c) Monthly returns (d) Bill of Supply

91) 2% tax under composition scheme is payable by ____

(a) Manufacturers (c) Other eligible suppliers

(b) Restaurants (d) E-commerce operators

92) Composition dealers have to file quarterly returns before ____ of succeeding month of the quarter.

(a) 18th (b) 15th (c) 20th (d) 13th

93) Quarterly returns for composition dealers is _____

(a) GSTR 4 (b)GSTR 5 (c) GSTR 6 (d) GSTR 6A

94) The value at which unrelated parties would transact at normal course of business

(a) Sales value (b) Selling price (c) Transactional value (d) None of these

95) Interest, late fee or penalty for delayed payment of any consideration is ______

a) Included in value of supply c) Included if the recipient requests

b) Not included in value of supply d) Included at the option of the supplier

96) What is NOT true about value of supply?

(a) Taxes, duties, etc. are included (c) Government subsidies included

(b) Incidental expenses included (d) Interest/ late fee, etc included

97) Which Rule deals with value of supply of goods or services where the consideration is not wholly
in money?

(a) Rule 27 (b) Rule 28 (c) Rule 29 (d) Rule 30

98) Which Rule deals with value of supply between distinct or related person, other than through an
agent?

(a) Rule 27 (b) Rule 28 (c) Rule 29 (d) Rule 30

99) According to Rule 30, the value of supply may be determined as _____ % of cost of production or
cost of provision of service

(a) 100% (b) 90 % (c) 110% (d) 120%

100) Value of supply of imported goods will be _____

(a) open market value (c) Customs Price + Import duty

(b) 110% of cost of production (d) Customs price

101) Anil sold goods to Binu for Rs. 10, 000. Binu sold goods to Sunil for Rs. 12, 000. Compute
CGST payable by Binu after making supply to Sunil? Assume both are inter-state sales @18% GST.

(a) 2160 (b) 1080 (c) 180 (d) 360

102) Anil sold goods to Binu for Rs. 10, 000. Binu sold goods to Sunil for Rs. 12, 000. Compute
CGST payable by Binu after making supply to Sunil? Assume both are intra-state sales @18% GST.

(a) 2160 (b) 1080 (c) 180 (d) 360

103) A new television is supplied for Rs.10,000 exchanging a television. Without exchange offer the
price of television is Rs 25,000. Market Value of set is Rs.20,000. What is the value of supply?

a) Rs 10,000 b) Rs 20,000 c) Rs 25,000 d) Rs. 11, 000

104) A phone is supplied receiving Rs. 30,000 and a mobile phone worth Rs. 20,000. Value of supply
will be ________

a) Rs 20,000 b) Rs 30,000 c) Rs 50,000 d) Rs 10,000

105) Tax paid on goods or services involved in supply is called

a) Output tax b) Input tax c) Composite tax d) Reverse tax

106) Tax collected at the time of supply of goods or services is called

a) Output tax b) Input tax c) Composite tax d) Reverse tax

107) The 5% tax under composition scheme for restaurant services will be collected as _____

(a) 5% IGST (c) 2.5% each UTGST & SGST

(b) 2.5% each CGST & SGST (d) 5% CGST

108) Mr. X sold goods to Mr. Y worth Rs. 1,00,000. The invoice was issued on 15 th January. The
payment was received on 31st January and goods supplied on 20th January. Compute time of supply?

(a) 15th Jan (b) 15th Feb (c) 31st Jan (d) 20th Jan

109) When the supply of goods or services is for a consideration not wholly in money, the value of
the supply shall be

a) Value declared by the supplier c) Open market value of such supply

b) Value declared by the recipient d) None of these

110) Last date of issue of invoice is _____ days from supply of service other than banking companies

(a) 30 days (c) 45 days

(b) Date of supply of service (d) Date of payment

111) Due date of issue of invoice is ____ days in case of Banking/ Insurance/ NBFCs.

(a) 30 days (c) 45 days

(b) Date of supply of service (d) Date of payment

112) M/s AB Oil Corporation provides oil to Mr. B on the 5th day of every month on a recurrent basis.
For the month of July, payment was made by Mr. B on 31 st July and statement was issued on 8th
August. What is the time of supply?

(a) 5th July (b) 1st July (c) 8th August (d) 31st July

113) M/s AB Oil Corporation provides oil to Mr. B on the 5th day of every month on a recurrent basis.
Statement for the month of July was issued on 8th August, the payment for which was not received till
31st August. What is the time of supply?

(a) 5th July (b) 31st August (c) 8th August (d) 31st July

114) Date of provision of service – 1st July, Date of payment – 15th July & Date of invoice - 5th
August. Determine Time of Supply?

(a) 1st July (b) 15th July (c) 5th August (d) 1st August

115) Date of provision of service – 10th July, Date of payment – 15th July & Date of invoice - 5th
August. Determine Time of Supply?

(a) 10th July (b) 15th July (c) 5th August (d) 1st August

116) Time of supply of services when invoice is issued within time will be earlier of date of

(a) provision of service or payment (c) due date of invoice or payment

(b) issue of invoice or payment (d) provision of service or issue of invoice

117) Time of supply of services when invoice not issued within time will be earlier of date of

(a) provision of service or payment (c) due date of invoice or payment

(b) issue of invoice or payment (d) provision of service or issue of invoice

118) Time of supply for continuous supply of services when due date of payment mentioned will be
earlier of

(a) Due date of payment or actual payment received (d) None of the above

(b) Due date of payment or issue of invoice

(c) Completion of event

119) If goods or services are partly used for business purposes and partly for other purposes,

input tax credit

a) can be fully claimed c) cannot be claimed

b) can be partly claimed d) Not applicable

120) A registered dealer received goods from an unregistered dealer. Invoice is issued on 1 st July
2017. Determine time of supply if goods were received on 15th July 2017 and payment is not yet
made.

(a) 15th July (b) 1st July (c) 31st July (d) None of these

121) A registered dealer received goods from an unregistered dealer. Invoice is issued on 1 st July
2017. Determine time of supply if goods were received on 3rd August 2017 and payment made on 4th
August 2017.

(a) 3rd August (b) 4th August (c) 1st July (d) 31st July

122) Pradeep ltd. has purchased raw material within the state for Rs.60, 000. If goods are sold for 1,
48, 480, calculate Net GST payable (Assume 5% CGST & 5% SGST)

(a) Rs. 3000 each (b) Rs. 7424 each (c) Rs. 4424 each (d) Rs. 6000 each

123) An instrument where there is obligation to accept it as consideration or part consideration for
supply of goods or services under GST act is called ______

(a) Voucher (b) Gift Card (c) Token (d) Coupon

124) Time of supply of single purpose voucher is ____

(a) Time of issue (c) Time of redemption

(b) Time of expiry (d) None of these

125) Time of supply of general purpose voucher is _____

(a) Time of issue (c) Time of redemption

(b) Time of expiry (d) None of these

126) Where the location of the supplier and the place of supply are in two different States –

a) IGST is applicable c) SGST plus CGST is applicable

b) CGST is applicable d) CGST plus IGST is applicable

127) Where location of the supplier and the place of supply are in two different Union territories

a) CGST plus UTGST is applicable c) SGST plus UTGST is applicable

b) IGST is applicable d) CGST plus IGST is applicable

128) Supply to/ from SEZ is treated as ____ supply

(a) Intra State (b) Inter State (c) Deemed (d) None of these

129) 1,000 bags of sugar are supplied by a sugar mill in Erode to a wholesaler in Cochin. The sugar
bags are sent by the mill to Cochin. Payment made by cheque payable at SBI Chennai. The place of
supply is

a) Cochin b) Erode c) Chennai d) Any of these

130) Anand in Lucknow buys goods from Mr. Raj in Mumbai, Maharashtra. The buyer requests the
seller to send the goods to Nagpur, Maharashtra. Payment made to SBI Pune branch. The place of
supply is ____

(a) Lucknow (b) Mumbai (c) Nagpur (d) Pune

131) Mr. Raj of Mumbai, Maharashtra gets an order from Sales Heaven Ltd. of Chennai, Tamil Nadu.
Sales Heaven took delivery from Mr. Raj ex factory and took them to their warehouse in Tirupur.
Payment made to SBI Pune branch. Place of supply is ____

(a) Tirupur (c) Mumbai

(b) Pune (d) Chennai

132) A wholesaler in Palakkad sends an agent to procure 1,000 bags of sugar from a factory in Erode.
The invoice and other documents are handed over to the agent in Theni as directed by the wholesaler.
Later the sugar bags are brought to Palakkad. Amount paid online from SBI branch Cochin. The place
of supply is:

a) Palakkad b) Erode c) Theni d) Cochin

133) Mr. Raj of Mumbai, Maharashtra orders a mobile from Amazon to be delivered to his mother in
Lucknow as a gift. M/s ABC (online seller registered in Gujarat) processes the order and sends the
mobile accordingly and Mr. Raj is billed by Amazon. Place of supply is:

(a) Lucknow (b) Mumbai (c) Gujarat (d) None of these

134) A supplier located in Kolkata supplies machinery to a recipient in Delhi. The machinery is
installed in the factory of the recipient in Kanpur. Place of supply is ____

(a) Kolkata (b) Delhi (c) Kanpur (d) Not determinable

135) Mr. Raj of Mumbai, Maharashtra orders a mobile from Amazon to be delivered to his mother in
Lucknow as a gift. M/s ABC (online seller registered in Gujarat) processes the order and sends the
mobile accordingly and Mr. Raj is billed by Amazon. GST to be charged is _____

(a) CGST (b) IGST (c) CGST plus SGST (d) CGST plus UTGST

136) Mr. Ajay is travelling from Mumbai to Chennai by air on behalf of his company Ram Gopal and
Sons (registered in Banglore). In the plane he purchases lunch. The airlines is registered in both
Mumbai & Chennai. Place of supply is:

(a) Mumbai (b) Chennai (c) Banglore (d) Not determinable

137) Mr. Vinod is travelling to Mumbai via train. The train starts at Delhi. Vinod boards the train at
Vadodara (Gujarat) and promptly purchases lunch on board. The lunch has been boarded in Delhi.
Place of supply will be

(a) Vadodara (b) Delhi (c) Mumbai (d) None of these

138) Mr. Anil from Delhi provides interior designing services to Mr. Ajay (Mumbai). The property is
located in Ooty (Tamil Nadu). What will be the place of supply?

(a) Mumbai (b) Delhi (c) Ooty (d) None of these

139) In case of supply of services, the place of supply is____ if recipient is registered.

(a) Location of recipient (c) Place of provision of service

(b) Location of supplier (d) None of these

140) If recipient is unregistered and address not available, what will be the place of supply of service?

(a) Location of recipient

(b) Location of supplier

(c) Place of provision of service

(d) None of these

141) Raj Hotels in Mumbai, Maharashtra provides catering services to Polaris Ltd. (registered in
Gujarat) for their annual sales event in Pune. Place of supply of service is ____

(a) Mumbai (b) Gujarat (c) Pune (d) None of these

142) Kyathi Industries Ltd. (Gujarat) hires First Source Consultancy (Mumbai) to impart soft-skills
training to its employees. The training will be conducted in Pune. In this case, place of supply will be
____

(a) Pune (b) Gujarat (c) Mumbai (d) None of these

143) Ms. Anita (unregistered) in Bangalore signs up with Gavin Consultancy (Chennai) for training
on public speaking. Training is conducted at Mumbai. Determine place of supply.

(a) Bangalore (b) Chennai (c) Mumbai (d) None of these

144) The place of supply of services to a registered person by way of transportation of goods,

including by mail or courier, shall be

a) The location of such person c) Place of payment

b) Location of transporting agency d) None of these.

145) In case of mobile connection for telecommunication and internet services provided on post paid
basis, the location of supply is

a) Place of office of the service provider c) Place of payment

b) Billing address of the recipient of services d) Place of supply not relevant

146) The place of supply of banking and financial services shall be

a) Place of office of the service provider c) Place of payment

b) Location of the recipient of services d) Place of supply not relevant

147) A registered person making zero rated supply shall be

a) Eligible to claim refund c) Subject to reverse charge

b) Not eligible for refund d) None of these

148) A DTH company supplies a dish, set-top box, 3 year repairing and subscription of 500

channels for five years services as a package to the customers for Rs. 25,000. This is a

a) Mixed supply c) Joint Supply

b) Composite supply d) Not supply

149) Section 9(4) of the CGST Act deals with

a) GST b) Reverse charge c) Composite tax d) None of these

150) Which is NOT true about Input Tax Credit is concerned?

(a) ITC can be claimed on input, input services & capital goods

(b) Dealer should be in possession of tax invoice

(c) Goods need not be actually received

(d) Goods & services to be used only for business purposes

151) Input tax credit shall be allowed only on the support of

a) Delivery note b) Payment slip c) Credit note d) Tax invoice

152) Where the goods are received in lots or instalments input tax credit can be claimed

a) upon receipt of first lot c) Any time at the option of the supplier

b) upon receipt of the last lot d) after full payment of price

153) Input tax credit shall be allowed only against

a) Any tax payable b) Output tax c) Composite tax d) Refund

154) The details of all inward supplies in GSTR1 will be auto populated in read only document -
GSTR ___

(a) 2 (b) 2A (c) 5 (d) 6A

155) ITC on CGST can be utilised for set off of:

(a) CGST only (b) CGST & UTGST (c) CGST & IGST (d) CGST & SGST

156) Order of set off of ITC on IGST will be:

(a) IGST only (c) IGST, SGST & CGST

(b) IGST, CGST & SGST (d) IGST & CGST

157) ITC on SGST can be utilised for set off of:

(a) SGST only (c) SGST & IGST

(b) SGST & CGST (d) SGST, IGST & CGST

158) When an exempt supply in the hands of registered person becomes a taxable supply, such person

a) can take credit of input tax c) liable to pay tax on stock

b) is not entitled to take credit of input tax d) liable to pay reverse charge

159) A registered person, after availing input tax credit, opts for composition levy,

a) shall be liable to pay the input tax on stock or capital goods

b) shall not be liable to pay tax

c) liable to pay reverse charge

d) None of these

160) Tax credit in respect of goods or inputs sent for job work can be claimed by

a) Job worker c) Either by Jobworker or Principal

b) Principal d) Not eligible for input credit

161) Head office of ABC Ltd., located in Bangalore, incurred annual software maintenance expense
on behalf of all branches and received invoice for the same. ITC on the same will be distributed
among all branches. This is a case of ____

(a) E-Commerce Operator (c) Reverse Charge

(b) Input Service Distributor (d) None of these

162) Which of the following is NOT relating to Input Service Distributor?

(a) Receives tax invoice in respect of input services

(b) Distributes credit on both goods and services

(c) ISD is an office of supplier of services or goods

(d) Distributes to those having same PAN

163) Which of the following is NOT true about an Input Service Distributor?

(a) Mandatory registration (c) File monthly & annual Return

(b) No threshold limit (d) Distributes credit on services only

164) An ISD should file monthly returns in form GSTR ___

(a) 6 (b) 5 (c) 4 (d) 6A

165) Due date of filing monthly returns for an ISD is ____ of next month.

(a) 10th (b) 20th (c)15th (d)13th

166) An ISD should register mandatorily using Form GST REG

(a) 1 (b) 6 (c) 9 (d) 10

167) The tax credit should be allocated to all recipients on the basis of ___ by an input service
distributor.

(a) Sales (b) Profit (c) Turnover (d) Supply

168) Input tax credit in respect of food membership of a club belongs to

a) Exempt category c) Composite tax category

b) Blocked credit category d) None of these.

169) A composition dealer has to issue a ____

(a) GST Invoice (b) Bill of Supply (c) Debit notes (d) Vouchers
170) A registered person need not issue a tax invoice if the value of supply less than

a) Rs.100 b) Rs.200 c) Rs.500 d) Rs.1000

171) Invoice in case of supply of goods when there is actual movement of goods should be issued
within ____

(a) Date of removal of goods (c) Date of payment

(b) Date of receipt of goods (d) 30 days from actual supply

172) A registered person shall not be entitled to take input tax credit after ____ of issue of invoice

a) 3 months b) 6 months c) One year d) Two years

173) Invoice in case of supply of goods under reverse charge should be issued within ____

(a) Date of removal of goods (c) Date of payment

(b) Date of receipt of goods (d) 30 days from actual supply

174) In which case, a registered dealer has to issue a payment voucher?

(a) Reverse Charge (c) Export

(b) Casual Taxable Person (d) Composition dealers

175) In which of the following cases, a consignor is permitted to issue a delivery challan in lieu of
invoice?

(a) Transportation of goods for job work (c) Transport of consumables

(b) Permanent transfer of business assets (d) None of the above

176) As per Rule 55(2) of CGST Rules, Delivery Challan should be issued in ___

(a) single copy (b) duplicate (c) triplicate (d) None of these

177) Tax invoice in case of supply of goods should be prepared in

(a) single copy (b) duplicate (c) triplicate (d) None of these

178) Tax invoice in case of supply of services should be prepared in

(a) single copy (b) duplicate (c) triplicate (d) None of these

179) When registered dealers makes exempt supplies, he must issue

(a) Tax invoice (c) Voucher

(b) Bill of supply (d) Delivery Challan

180) When the amount payable decreases due to returns or bad quality of goods, the purchaser should
issue ____ to the seller.

(a) Debit note (b) Credit note (c) Revised Invoice (d) Refund voucher

181) When the amount payable increases due to extra delivery of goods or higher rate to be charged,
the seller should issue ____ to the purchaser

(a) Debit note (b) Credit note (c) Revised Invoice (d) Refund voucher
182) Mr. Ram supplied goods of Rs. 1,00,000, to Mr. Raj, who returned goods of Rs 10,000 due to

inferior quality. Mr. Ram will later issue

a) Credit note b) Debit note c) Tax invoice d) Delivery challan

183) Mr. Ajay supplied goods to Mr. James the cost was Rs. 1,00,000 but wrongly billed as Rs.
10,000. Mr. Ajay will later issue

a) Debit note a) Credit note c) Tax invoice d) Delivery challan

184) The time limit to file credit notes is earlier of annual return filing date or _____

(a) 31st December (b) 30th September (c) 31st March (d) 30th June

185) GST tax payment of over ____ should be made only through banking channels only.

(a) Rs. 50000 (b) Rs. 10000 (c) Rs. 15000 (d) Rs. 20000

186) Electronic Cash Ledger should be maintained in _____

(a) GST PMT-05 (b) GST PMT-02 (c) GST PMT-01 (d) GST PMT-07

187) Electronic Credit Ledger should be maintained in _____

(a) GST PMT-05 (b) GST PMT-02 (c) GST PMT-01 (d) GST PMT-07

188) Electronic Liability Ledger should be maintained in _____

(a) GST PMT-05 (b) GST PMT-02 (c) GST PMT-07 (d) GST PMT-01

189) The eligible input tax will be automatically credited to the

a) Electronic Credit Ledger c) Electronic Liability ledger

b) Electronic cash ledger d) None of these

190) TDS provision applicable only when the total value of supply, under a contract, exceeds

a) Rs. 1,00,000 b) Rs. 1,50,000 c) Rs. 2,00,000 d) Rs. 2,50,000

191) Tax deductor should pay the amount of TDS deducted to the Government within ____

(a) 10 days of next month (c) last day of the month

(b) 10 days of making deduction (d) none of these

192) Registration form for tax deductors under GST is ____

(a) GST REG-01 (b) GST REG-07 (c) GST REG-06 (d)GST REG-05

193) TDS is not allowed in the case of

a) A department or State Government c) Governmental agencies

b) Local authority d) E-commerce operators

194) E-commerce operators should submit return of TCS

a) Monthly b) Every three c) Every year d) Monthly and

months Annually
195) GST registration is mandatory if the aggregate turnover in a financial year exceeds

a) Rs. 20 lakh b) Rs. 50 lakh c) Rs. 75 lakh d) Rs. 1 Crore

196) In specified category states GST registration is mandatory if the aggregate turnover in a

financial year exceeds

a) Rs. 1 Crore b) Rs. 10 lakh c) Rs. 20 Lakh d) Rs. 75 lakh

197) GST registration is not compulsory in the case of

a) Casual taxable persons making taxable supply c) Non-resident making taxable supply

b) Persons under reverse charge; d) Person dealing in exempt goods alone

198) A casual taxable person or a non-resident taxable person shall apply for registration

at least ____ prior to the commencement of business

a) 3 days b) 5 days c) 10 days d) 15days

199) GSTIN is a ______ digit code

(a) 10 (b) 12 (c) 15 (d) 13

200) The certificate of registration issued to a casual taxable person or a non-resident taxable

person shall be valid for a period of

a) 30 days b) 90 days c) 6 months d) one year

Answer Key

1-a 35 - c 69 - d 103 - c 137 - b 171 - a

2-d 36 - d 70 - d 104 - c 138 - c 172 - c
3-d 37 - a 71 - c 105 - b 139 - a 173 - b
4-a 38 - d 72 - d 106 - a 140 - b 174 - a
5-c 39 - c 73 - b 107 - b 141 - c 175 - a
6-c 40 - b 74 - c 108 - a 142 - b 176 - c
7-a 41 - d 75 - d 109 - c 143 - a 177 - c
8-c 42 - c 76 - a 110 - a 144 - a 178 - b
9-a 43 - d 77 - a 111 - c 145 - b 179 - b
10 - c 44 - c 78 - a 112 - d 146 - b 180 - a
11 - b 45 - c 79 - b 113 - c 147 - a 181 - a
12 - a 46 - a 80 - a 114 - a 148 - b 182 - a
13 - b 47 - a 81 - d 115 - b 149 - b 183 - a
14 - d 48 - c 82 - a 116 - b 150 - c 184 - b
15 - c 49 - c 83 - b 117 - a 151 - d 185 - b
16 - c 50 - b 84 - b 118 - a 152 - b 186 - a
17 - c 51 - a 85 - a 119 - b 153 - b 187 - b
18 - c 52 - b 86 - d 120 - a 154 - b 188 - d
19 - c 53 - a 87 - b 121 - d 155 - c 189 - a
20 - b 54 - b 88 - b 122 - c 156 - b 190 - d
21 - c 55 - c 89 - c 123 - a 157 - c 191 - a
22 - c 56 - b 90 - d 124 - a 158 - a 192 - b
23 - c 57 - a 91 - a 125 - c 159 - a 193 - d
24 - a 58 - b 92 - a 126 - a 160 - b 194 - d
25 - d 59 - b 93 - a 127 - b 161 - b 195 - a
26 - b 60 - c 94 - c 128 - b 162 - b 196 - b
27 - d 61 - b 95 - a 129 - a 163 - c 197 - d
28 - c 62 - b 96 - c 130 - a 164 - a 198 - b
29 - b 63 - d 97 - z 131 - c 165 - d 199 - c
30 - b 64 - d 98 - b 132 - b 166 - a 200 - b
31 - c 65 - a 99 - c 133 - b 167 - c
32 - b 66 - b 100 - c 134 - c 168 - b
33 - a 67 - d 101 - d 135 - b 169 - b
34 - a 68 - b 102 - c 136 - a 170 - b