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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. “Within how many days a person should apply for registration?"

Within 60 days from the date he becomes liable for registration.No Time LimitWithin 30 days from the date he becomes liable for registration.Within 90 days from the date he becomes liable for registration.

2. Address for delivery is

Recipient address mentioned in the Gate passRecipient address mentioned in the invoiceRecipient address mentioned in the delivery challanRecipient address not necessary

3. “What is the validity of the registration certificate?"

One yearNo validityValid till it is cancelled

4. “What is the time of supply of vouchers when the supply with respect to the voucher is not identifiable?"

Date of issue of voucherEarlier of ( a) & ( b)Date of redemption of voucher( a) & ( b) whichever is later

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

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

6. Define 'Time of supply'.

not definednot the term of GSTAny amount that the supplier is liable to pay which has been incurred by the recipient and is notTime of supply means the point in time when goods/services are considered supplied’. When the seller knows

7. A certificate of registration shall be issued by the proper officer in form

GST REG-06GST REG-03GST REG-02GST REG-04

8. Whether person opted for composite scheme collect tax under GST

Only ANoYesNone of these

9. The first committee to design GST model was headed by

Asim Das GuptaNone of theseDr. ChidambaramVijay Kelkar

10. “Which of the following liability cannot be adjusted against input tax credit of CGST?"

SGST/UTGSTNone of theseIGSTAll of these

11. “Which of the following are not required to file the Annual Return?"

All of theseCasual Taxable PersonNon-resident TaxpayerInput Service Distributor

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

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

13. In India, the GST is a dual model of

FranceCanadaUKChina

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

None of theseAny person engaged exclusively in supplying goods or services wholly exempt from taxCausal taxable personNon-resident taxable person

15. Deemed exports mentioned in which section

Section 145Section 142Section 147Section 137

16. “The tax invoice in case of supplier of goods is issued in"

Either ( a) or ( b) at the option of POTriplicateDuplicateEither ( a) or ( b) at the option of Taxpayer

17. Aggregate turnover does not include-

Export of goods or services or bothExempt suppliesInward supplies on which tax is payable on reverse charge basisInter-State supplies of persons having the same PAN number

18. “Which date is considered as date of deposit of the tax dues"

noneDate of payment orDate of credit of amount in the account of GovernmentDate of presentation of cheque or

19. “Which of the following shall not be included in value of supply?"

Late feeCommissionInterestGST

20. Input tax credit availability

On payment of taxes paid by supplier to Govt.None of theseTaken to manufacturing site or availed servicesOn receipt of goods

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

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

22. When can the refund be claimed?

Dealer Exports (including deemed export)All of theseFinalization of provisional assessmentITC accumulation due to output being tax exempt or nil-

23. “Which form is furnished for submission of details of outward supplies u/s 37?"

GSTR-1GSTR-5GSTR-3GSTR-2

24. “What is the time of supply of import of service?"

61st day from the date of invoiceDate of paymentDate of entry of services in the books of account of recipient of serviceEarlier of ( b) & (c)

25. The functions of goods and services network (GSTN) include....

All of theseComputation and settlement of GSTForwarding the return to central and state authoritiesFacilitating registration

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