[amp_mcq option1=”No” option2=”Yes” option3=”Yes, on the services notified which are obligatory for an employer to provide to its employees under any law for the time being in force” option4=”Not applicable” correct=”option3″]
Gst
2. Is definition of Inputs includes capital goods
[amp_mcq option1=”Yes” option2=”nan” option3=”nan” option4=”nan” correct=”option1″]
Detailed SolutionIs definition of Inputs includes capital goods
3. The books and other records U/S 35 are to be maintained at
[amp_mcq option1=”Place where the books and accounts are maintained” option2=”Place of address of the Proprietor/ Partner/Director/Principal Officer” option3=”Principal place of business mentioned in the Certificate of Registration” option4=”Any of the above” correct=”option4″]
Detailed SolutionThe books and other records U/S 35 are to be maintained at
4. _______ is the first state that passed GST bill.
[amp_mcq option1=”Andhra Pradesh” option2=”Gujarat” option3=”Uttar Pradesh” option4=”Bihar E. Telangana” correct=”option1″]
Detailed Solution_______ is the first state that passed GST bill.
5. Which of the following requires amendment in the registration certificate?
[amp_mcq option1=”Change of name of the registered person” option2=”Change in constitution of the registered person” option3=”Switching over form composition scheme to normal scheme or vice versa.” option4=”All of the above” correct=”option4″]
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
[amp_mcq option1=”Owns” option2=”Operates” option3=”Manages” option4=”Any of the above” correct=”option4″]
7. The headquarters of GST council is _______.
[amp_mcq option1=”Mumbai” option2=”New Delhi” option3=”Ahmadabad” option4=”Hyderabad E. Lucknow” correct=”option2″]
Detailed SolutionThe headquarters of GST council is _______.
8. The details of outward supplies of goods or services shall be submitted by
[amp_mcq option1=”10th of the succeeding month” option2=”18th of the succeeding month” option3=”15th of the succeeding month” option4=”20th of the succeeding month” correct=”option3″]
Detailed SolutionThe details of outward supplies of goods or services shall be submitted by
9. Provisional Input tax credit can be utilized against
[amp_mcq option1=”Any Tax liability” option2=”Self Assessed output Tax liability” option3=”Interest and Penalty” option4=”Fine” correct=”option1″]
Detailed SolutionProvisional Input tax credit can be utilized against
10. An invoice must be issued:
[amp_mcq option1=”At the time of removal of goods.” option2=”On transfer of risks and rewards of the goods to the recipient;” option3=”On receipt of payment for the supply;” option4=”Earliest of the above dates.” correct=”option4″]