GST (Goods and Service Tax) - MCQ Questions and Solutions with Explanations

A. Monthly return filed by the supplier

B. Outward supply filed by the supplier

C. Invoices maintained by the supplier

D. None of the above

A. It shall be added as output tax liability in the hands of receiver.

B. It shall be reduced as output tax liability in the hands of receiver.

C. It shall be increased as input tax credit in the hands of receiver.

D. It shall be deceased as input tax credit in the hands of supplier.

A. Payment of Interest

B. Payment of penalty

C. Payment of Fine

D. Payment of Taxes

A. Every supplier

B. Every taxable person

C. Registered persons not paying tax under composition scheme

D. All the above

A. Exempted supplies

B. Supplies by composition suppliers;

C. Supplies to unregistered persons;

D. None of the above.