GST MCQ Questions and Solutions with Explanations | Commerce

A. IGST Liability only

B. IGST and CGST liability

C. IGST, CGST and SGST liability

D. None of them

A. CGST Liability only

B. CGST and IGST liability

C. CGST, IGST and SGST liability

D. None of them

A. SGST Liability only

B. SGST and IGST liability

C. SGST, IGST and CGST liability

D. None of them

A. Last day of the month to which payment relates

B. Within 10 days of the subsequent month

C. Within 20 days of the subsequent month

D. Within 15 days of the subsequent month

A. 1%

B. 4%

C. 5%

D. 18%

A. Owns

B. Operates

C. Manages

D. Any of the above

A. When he is required to collect tax at source u/s 52

B. When his aggregate turnover exceeds the threshold limit

C. When he is required to discharge tax on the taxable supply or services made by the supplier through him u/s 9(5)

D. It is mandatory to register irrespective of the threshold limit.

A. Exports made on payment of tax

B. Exports made without payment of tax

C. Where tax on inputs are higher than tax on outputs

D. All of the above

A. CGST and SGST/UTGST on supply of Goods and services

B. IGST on supply of goods consumed in Jammu & Kashmir

C. Tax paid on the supply of scotch to be taken out of India

D. None of the above

A. 5

B. 8

C. 10

D. 14

E. None of these