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Quiz 1
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Q.1
GST threshold limit of Normal States is _______ lakh
12
15
20
25
30
Q.2
The Central Board of Excise and Customs (CBEC) announced that every year _______ will be considered as GST Day.
1st April
1st March
1st June
1st July
1st January
Q.3
Smart Phones will be taxed at _______ under GST.
0%
5%
12%
18%
28%
Q.4
Under GST, Insurance is taxed _______ percent.
0%
5%
12%
18%
28%
Q.5
Who will notify the rate of tax to be levied under CGST?
GST Council suo moto
Central Government suo moto
State Government suo moto
Central Government as per the recommendations of the GST Council
Q.6
Who is the chairman of GST council?
President of India
Prime Minister
Finance Minister
RBI Governor
Finance secretary
Q.7
Which of the following country is the first one to implement GST?
USA
France
China
Switzerland
Germany
Q.8
In India GST was first proposed in _______.
1993
1996
1999
2000
2002
Q.9
GST comes under which amendment bill?
118
120
122
115
129
Q.10
Who is considered as an e-commerce operator, who _____________digital or electronic facility or platform for electronic commerce
Owns
Operates
Manages
Any of the above
Q.11
When an e-commerce operator is required to register under GST?
When he is required to collect tax at source u/s 52
When his aggregate turnover exceeds the threshold limit
When he is required to discharge tax on the taxable supply or services made by the supplier through him u/s 9(5)
It is mandatory to register irrespective of the threshold limit.
Q.12
_______ is GST Finance Ministers First Panel Chairman.
Amit Mitra
Amit Malhodra
Amit Chandresekar
Amit Sastri
Amit kohli
Q.13
_______ is the first state to ratify GST bill.
Andhra Pradesh
Assam
Arunachal Pradesh
Bihar
Telangana
Q.14
_______ is the first state that passed GST bill.
Andhra Pradesh
Gujarat
Uttar Pradesh
Bihar
Telangana
Q.15
Balance in electronic credit ledger under IGST can be used against which liability?
IGST Liability only
IGST and CGST liability
IGST, CGST and SGST liability
None of them
Q.16
Balance in electronic credit ledger under CGST can be used against which liability?
CGST Liability only
CGST and IGST liability
CGST, IGST and SGST liability
None of them
Q.17
Which of the following country has the maximum GST tax slab?
Greece
China
USA
Australia
India
Q.18
Which of the following country has the second highest tax slab?
Australia
Netherland
Argentina
Ireland
South Korea
Q.19
The tax IGST charged by _________Government.
Central
State
Concerned department
Both a and b
All a, b and c
Q.20
Under which Act GST was introduced?
100
101
102
103
104
Q.21
GST council formation based on Article number _______.
279A
289A
266A
255A
286A
Q.22
The headquarters of GST council is _______.
Mumbai
New Delhi
Ahmadabad
Hyderabad
Lucknow
Q.23
Every registered taxable person shall be entitled to take credit of input tax in his return and such input tax credit shall be credited to
Personal Ledger Account
Refund account
Electronic Cash Ledger
Electronic Credit Ledger
Q.24
Any registered taxable person who fails to furnish the details and file the return within the due date prescribed shall be liable to
Interest at the rate of 1% per month
Late fee of Rs. 100 for every day up to Rs. 5000
Both (a) and (b)
None of the above
Q.25
Which of these registers/ledgers are maintained online?
Tax liability register
Credit ledger
Cash ledger
All of them
Q.26
Refunds will not be allowed in cases of:-
Exports made on payment of tax
Exports made without payment of tax
Where tax on inputs are higher than tax on outputs
All of the above
Q.27
The Tourist can claim Refund of following taxes paid
CGST and SGST/UTGST on supply of Goods and services
IGST on supply of goods consumed in Jammu & Kashmir
Tax paid on the supply of scotch to be taken out of India
None of the above
Q.28
How many countries have dual – GST model?
5
8
10
14
None of these
Q.29
The books and other records U/S 35 are to be maintained at
Place where the books and accounts are maintained
Place of address of the Proprietor/ Partner/Director/Principal Officer
Principal place of business mentioned in the Certificate of Registration
Any of the above
Q.30
Accounts are required to be maintained in
Manual form
Electronic form
Manual and electronic form
Manual or electronic form
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