Gst

3. 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

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other records U/S 35 are to be maintained at" class="read-more button" href="https://exam.pscnotes.com/mcq/the-books-and-other-records-u-s-35-are-to-be-maintained-at/#more-59340">Detailed SolutionThe books and other records U/S 35 are to be maintained at

4. _______ is the first state that passed GST bill.

Andhra Pradesh
Gujarat
Uttar Pradesh
Bihar E. Telangana

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288 64S117.2 64 74.6 75.5c-23.5 6.3-42 24.9-48.3 48.6-11.4 42.9-11.4 132.3-11.4 132.3s0 89.4 11.4 132.3c6.3 23.7 24.8 41.5 48.3 47.8C117.2 448 288 448 288 448s170.8 0 213.4-11.5c23.5-6.3 42-24.2 48.3-47.8 11.4-42.9 11.4-132.3 11.4-132.3s0-89.4-11.4-132.3zm-317.5 213.5V175.2l142.7 81.2-142.7 81.2z"/> Subscribe on YouTube
href="https://exam.pscnotes.com/mcq/_______-is-the-first-state-that-passed-gst-bill/#more-59326">Detailed Solution_______ is the first state that passed GST bill.

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

Change of name of the registered person
Change in constitution of the registered person
Switching over form composition scheme to normal scheme or vice versa.
All of the above

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class="read-more button" href="https://exam.pscnotes.com/mcq/which-of-the-following-requires-amendment-in-the-registration-certificate/#more-59285">Detailed SolutionWhich of the following requires amendment in the registration certificate?

6. 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

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href="https://exam.pscnotes.com/mcq/who-is-considered-as-an-e-commerce-operator-who-_____________digital-or-electronic-facility-or-platform-for-electronic-commerce/#more-58917">Detailed SolutionWho is considered as an e-commerce operator, who _____________digital or electronic facility or platform for electronic commerce

7. The headquarters of GST council is _______.

Mumbai
New Delhi
Ahmadabad
Hyderabad E. Lucknow

Detailed

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SolutionThe headquarters of GST council is _______.

8. The details of outward supplies of goods or services shall be submitted by

10th of the succeeding month
18th of the succeeding month
15th of the succeeding month
20th of the succeeding month

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by" class="read-more button" href="https://exam.pscnotes.com/mcq/the-details-of-outward-supplies-of-goods-or-services-shall-be-submitted-by-2/#more-58718">Detailed SolutionThe details of outward supplies of goods or services shall be submitted by

9. Provisional Input tax credit can be utilized against

Any Tax liability
Self Assessed output Tax liability
Interest and Penalty
Fine

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class="read-more button" href="https://exam.pscnotes.com/mcq/provisional-input-tax-credit-can-be-utilized-against/#more-58600">Detailed SolutionProvisional Input tax credit can be utilized against

10. An invoice must be issued:

At the time of removal of goods.
On transfer of risks and rewards of the goods to the recipient;
On receipt of payment for the supply;
Earliest of the above dates.

Detailed SolutionAn invoice must be issued:

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