GST MCQ Questions and Solutions with Explanations | Commerce

A. Place where the books and accounts are maintained

B. Place of address of the Proprietor/ Partner/Director/Principal Officer

C. Principal place of business mentioned in the Certificate of Registration

D. Any of the above

A. Manual form

B. Electronic form

C. Manual and electronic form

D. Manual or electronic form

A. Yes

B. Only if authenticated by digital signature

C. Few records

D. No

A. GSTR-1

B. GSTR-3A

C. GSTR-2

D. GSTR-3B

E. GSTR-4

A. 10th of the succeeding month

B. 18th of the succeeding month

C. 15th of the succeeding month

D. 20th of the succeeding month

A. Personal Ledger Account

B. Refund account

C. Electronic Cash Ledger

D. Electronic Credit Ledger

A. Interest at the rate of 1% per month

B. Late fee of Rs. 100 for every day up to Rs. 5000

C. Both (a) and (b)

D. None of the above

A. Tax liability register

B. Credit ledger

C. Cash ledger

D. All of them

A. Electronic Tax liability register

B. Electronic Credit ledger

C. Electronic Cash ledger

D. All of them

A. Output tax payable

B. Interest payable

C. Penalty

D. All of above