1. XYZ Co. Ltd. registered under GST has to maintain accounts and records until the expiry of……..months from the due date furnishing the annual return for the year

2. Section 24 of the CGST Act, 2017 lists categories of persons who are required to take registration even if they are not covered under section 22 of the Act. Find out from the following categories of persons who are being required to take registration as per section 24 of the CGST Act, 2017:
(i) Casual taxable person
(ii) Non-resident taxable person
(iii) Recipient of service under reverse charge
(iv) Inter-state supplier of goods
(v) Input service distributor
Select the correct answer from the options given below:

3. Most of the countries in the world follow a uniform GST System whereas considering the federal nature of the Indian Constitution, the Model of GST proposed and implemented in India from 1st July 2017 is…….

4. Section 35(5) of the Central Goods & Services Tax (CGST) Act, 2017 mandates that every registered person must
get his accounts audited by a……..if his aggregated turnover during a financial year exceeds ₹…….

5. Export of service does not include:

6. The payment of tax by an electronic operator who does not have a physical presence in taxable territory in India be made by…….

7. Section 2(62) of the CGST Act, 2017 specifies input tax in relation to a registered person to mean Central Tax, State Tax, Integrated Tax or Union Territory Tax charged on any supply of goods or services or both and also include:
(i) Integrated goods and services tax charged on import of goods.
(ii) Tax under the provisions of section 9(3) and 9(4)
(iii) Tax paid under composition levy
(iv) Tax under Union Territory Goods and Services Tax Act.
The correct answer is –

8. A registered supplier under com-position levy can withdraw at any time and be required to file the Form for withdrawal from composition levy in:

9. Tax on inter-State supplies, import into India, supplies made outside India and supplies made in SEZ shall be charged to:

10. Tax on inter-State supplies, import into India, supplies made outside India and supplies made in SEZ shall be charged under………

11. Madhan is located in Chennai. He has a branch office in Cochin. He wants to transfer goods. His turnover was always below ₹ 10 lakh. His registration under GST is:

12. Section 7 of the CGST Act, 2017 defines the term ‘supply’ which are further being enumerated in the various schedules as specified in that section. The section includes certain transactions which are even without consideration but being construed as supply and also known as deemed supply. Such transactions are being specified in…….

13. Composition scheme is not applicable to service providers except the following:

14. Power to declare certain activities/ transactions as neither supply of goods nor of services is given in:

15. A registered person as per Section 35 of the GST Act, 2017 is required to maintain proper accounts and records, and keep at his registered, principal place of business. Following are the records specified under this section are to be maintained by the registered person:
(i) Production or manufacturing of goods
(ii) Inward and Outward supply of goods or services or both
(iii) Stock of goods
(iv) Input credit availed
(v) Output tax payable and paid
(vi) Such other particulars as may be prescribed
Select correct answer from the options given below:

16. Tax on inter-State supplies, import into India, supplies made outside India and supplies made in SEZ shall be charged under………

17. The registration under GST is……..based on a State-specific number and is known as GST Identification Number (GSTIN) which is a ……..digit number under the CGST Act, 2017,TAN

18. Mishra Enterprises had made supplies of ₹ 5,50,000 to Bee Kay Enterprises. Municipal Authorities of Jaipur on such supplies levied the tax @ 10% of ₹ 55,000. CGST and SGST chargeable on the supply was of ₹ 66,000. Packing charges not included in the price of ₹ 5,50,000 amounted to ₹ 15,000. A subsidy of ₹ 25,000 was received from an NGO on the sale of such goods and the price of ₹ 5,50,000 is after taking into account the amount of subsidy so received. The discount offered is @ 1% which was mentioned on the invoice. The value of supply, in this case, shall be…….

19. The proper officer, it has reasons to believe that the registration of a person is liable to be cancelled under section 29 of CGST Act, then he shall issue a notice to such person in Form ……..and after considering the reply furnished by such person shall pass on the order to drop proceedings in Form …….

20. What will the value of the supply of the mobile phone sold by Micromax to Anil Kumar for ₹ 35,000 in exchange for his old mobile phone? The sale price of the new mobile phone without exchange is ₹ 40,000. The value of the old mobile phone so exchanged was ₹ 7,000,₹35

21. Administration and procedural aspects of Goods and Services Tax are to be administered by the……..which is under the control of the Department of Revenue, Ministry of Finance, Government of India

22. For the purpose of calculating the compensation payable to the States under the Goods and Services Tax (Compensation to States) Act, 2017 the base year for reckoning the Revenue is:

23. The certificate of registration issued to a casual taxable person or to a non-resident taxable person shall be valid for the period specified in the application for registration or for……..days from the effective date of registration whichever is earlier. The validity of the registration period on a request made by such taxable person may be further extended by the Proper Officer for a period not exceeding……..days,60

24. The supply of Goods/Services/ both, where the location of the supplier and the place of supply is in the same State or same Union Territory under CGST Act, 2017 and UTGST Act, 2017 is known as a…….

25. The proper officer may cancel the GST registration, if any registered person other than a person paying tax under section 10 of CGST Act, 2017 has not furnished the returns for a continuous period of: