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.
Answer: Option D
A. Goods and Supply Tax
B. Government Sales Tax
C. Goods and Services Tax
D. General Sales Tax
In India GST became effective from
A. 1st April, 2017
B. 1st January, 2017
C. 1st July, 2017
D. 1st March, 2017
In India GST came effective from July 1st, 2017 India has chosen _______ model of dual – GST.
A. USA
B. UK
C. Canadian
D. China
E. Japan
GST is a _______ based tax on consumption of goods and services.
A. Duration
B. Destination
C. Dividend
D. Development
E. Destiny
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