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Goods and Services Tax (GST) Practice Test

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Avg score: 40% • Most missed: “A __________ supply comprising of two or more supplies shall be treated as the s…”

The Goods and Services Tax (GST) is a successor to VAT used in India on the supply of goods and services. GST is a digitalized form of VAT where you can also track the goods & services. Both VAT and GST have the same taxation slabs. The tax came into effect from 1 July 2017 through the implementation of the One Hundred and First Amendment of the Constitution of India by the Indian government. The GST replaced existing multiple taxes levied by the central and state governments. The tax rates, rules and regulations are governed by the GST Council which consists of the finance ministers of the... Show more

The Goods and Services Tax (GST) is a successor to VAT used in India on the supply of goods and services. GST is a digitalized form of VAT where you can also track the goods & services. Both VAT and GST have the same taxation slabs. The tax came into effect from 1 July 2017 through the implementation of the One Hundred and First Amendment of the Constitution of India by the Indian government. The GST replaced existing multiple taxes levied by the central and state governments. The tax rates, rules and regulations are governed by the GST Council which consists of the finance ministers of the central government and all the states.

Goods and services are divided into five different tax slabs for collection of tax: 0%, 5%, 12%, 18% and 28%.

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Goods and Services Tax (GST) Practice Test

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1. Is there any ceiling limit prescribed for rate under IGST?

18124028

2. An E-commerce operator should get itself registered

If he is liable to collect tax at sourceIf his aggregate turnover exceeds the threshold limit of INR 20,00,000If he is liable to collect tax at source and his aggregate turnover exceeds the threshold limitIrrespective of the threshold limit

3. “When can the transaction value be rejected for computation of value of supply"

When the goods are sold at very low marginsIt can never be rejectedWhen the buyer and seller are related and price is not the sole considerationWhen the buyer and seller are related or price is not the sole consideration

4. Is composition scheme available to people making inter-state supplies?

noneNoallYes

5. Appellate Tribunal is mentioned in which section?

Section 119Section 109Section 105Section 103

6. “As per GST Law only citizen of India can act at as GST practitioner"

None of theseFalseTruePartly one

7. “What is the time of supply of service where services are received from an associated enterprise located outside India?"

Date of entry of services in the books of the supplier of serviceDate of paymentEarlier of ( a) & ( b)Date of entry of services in the books of account of recipient of service

8. “What deductions are allowed from the transaction value"

Amount paid by customer on behalf of the supplier, subject to conditionsFreight charges incurred by the supplier for CIF terms of supply, subject to conditionsDiscounts offered to customers, subject to conditionsPacking Charges, subject to conditions

9. Which of the following are benefits of GST?
1) Creation of unified national market
2) Boost to ‘Make in India' initiative
3) Reduction of compliance burden on taxpayers
4) Buoyancy to the Government Revenue
5) Elimination of multiple taxes and double taxation
Select the correct answer from the options given below

1, 3, 4 & 51, 2, 4 and 51, 2, 3, 4 and 52, 3, 4 & 5

10. Composite supply means

All of thesesupply of two or more individual supplies of goods or services, or any combination of goods and services,the supply of two or more supplies of goods or services by a taxable person, which comprises of a combination of goodsNone of these

11. SAC stand for ____________.

System Accounting CodeSoftware Accounting CodeService Application CodeService Accounting Code

12. “What is the time of supply of service if the invoice is issued within 30 days from the date of provision of service?"

Date of provision of serviceEarlier of ( a) & (b)Date on which the supplier receives paymentDate of issue of invoice

13. GST Penalties', which of the following term explain it with suitability?

GST Penalties resulting from breach of the GST Act, 2014 are subject to fines depending on various factorsGST Penalties resulting from breach of the GST Act, 2017 are subject to fines depending on various factors including but not limited to theAll of theseNone of these

14. Any registered person, whose registration is cancelled by the proper officer on his own motion may apply to such officer for revocation of cancellation of the registration in the prescribed manner within____ from the date of service of the cancellation order.

30 days90 days180 days120 days

15. composition levy means

All of theseIf a Registered Taxable Person issued any invoice before issue of registration certificate then such registered person may issue a revised notice for the period startingNone of theseA registered taxable person who opts for composition levy shall at the time of supply of goods or services not issue a tax invoice. Instead it had to issue a bill

16. Taxes paid on

Both of theseManufacturing costNone of theseTransaction value

17. A supplier is liable to get registered under GST if his aggregate turnover in a financial year crosses Rs. 20 lakh in a state or UT other than special category states if he is

Person liable to pay GST under reverse chargean interstate supplieran intra-state supplierElectronic commerce operator

18. “Which of the following persons are not liable for registration?"

Causal taxable personNon-resident taxable personNone of theseAny person engaged exclusively in supplying goods or services wholly exempt from tax

19. Where the supplier involves a movement of goods, the place of supply shall be determined by ......-.

Location of goods at the time of final deliveryRecipients’ locationSupplier’s locationMovement of goods

20. Taxable turnover of below Rs.1.5 crore assessee under control of

Centre / StateCentreOnly cState

21. Zero rated supply includes supplies made

Both (a & ( b) aboveTo SEZ unit in IndiaNone of theseBy SEZ unit in India

22. Roll out of GST requires constitutional amendment because

existing laws were cascadingAll of thesethe powers of levy were exclusivethere are separate laws for goods and services

23. A voluntarily registered person’s registration can be cancelled if the person does not start business within

6 months from the date of registration9 months from the date of registration1 months from the date of registration3 months from the date of registration

24. Which of the following requires amendment in the registration certificate?

All of theseChange in constitution of the registered personSwitching over from composition scheme to normal scheme or vice versaChange of name of the registered person

25. “Aggregate turnover includes:"

ExportsTaxable supplies of goods or service or bothExempt supplies of goodsAll of these

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