Gst

71. Balance in electronic credit ledger under IGST can be used against which liability?

IGST Liability only
IGST and CGST liability
IGST, CGST and SGST liability
None of them

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which liability?" class="read-more button" href="https://exam.pscnotes.com/mcq/balance-in-electronic-credit-ledger-under-igst-can-be-used-against-which-liability/#more-47401">Detailed SolutionBalance in electronic credit ledger under IGST can be used against which liability?

73. An acknowledgement must be given on receipt of advance payment in respect of supply of goods or services:

Yes, in the form of a proforma invoice;
Yes, as a receipt voucher.
Yes, the invoice must be raised to that extent;
None of the above

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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
acknowledgement must be given on receipt of advance payment in respect of supply of goods or services:" class="read-more button" href="https://exam.pscnotes.com/mcq/an-acknowledgement-must-be-given-on-receipt-of-advance-payment-in-respect-of-supply-of-goods-or-services/#more-46918">Detailed SolutionAn acknowledgement must be given on receipt of advance payment in respect of supply of goods or services:

74. Which of the following country has the maximum GST tax slab?

Greece
China
USA
Australia E. India

Detailed SolutionWhich

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of the following country has the maximum GST tax slab?

75. The Tourist can claim Refund of following taxes paid

CGST and SGST/UTGST on supply of Goods and services
IGST on supply of goods consumed in Jammu & Kashmir
None of the above

Detailed SolutionThe Tourist can claim Refund of following taxes paid

76. Can Mr. A avail credit on Input services or capital goods held in stock, in case of new registration/voluntary Registration

Yes
No
Yes on Input services only
Yes on capital goods only

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href="https://www.youtube.com/channel/UCNHT8lW-JmLC68rjBfZhdkg?sub_confirmation=1" target="_blank" class="youtube-subscribe-button"> Subscribe on YouTube registration/voluntary Registration" class="read-more button" href="https://exam.pscnotes.com/mcq/can-mr-a-avail-credit-on-input-services-or-capital-goods-held-in-stock-in-case-of-new-registration-voluntary-registration/#more-46534">Detailed SolutionCan Mr. A avail credit on Input services or capital goods held in stock, in case of new registration/voluntary Registration

77. The time limit beyond which if goods are not returned, the capital goods sent for job work shall be treated as supply

One year
Three Years
Six months
Five years

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capital goods sent for job work shall be treated as supply" class="read-more button" href="https://exam.pscnotes.com/mcq/the-time-limit-beyond-which-if-goods-are-not-returned-the-capital-goods-sent-for-job-work-shall-be-treated-as-supply/#more-46529">Detailed SolutionThe time limit beyond which if goods are not returned, the capital goods sent for job work shall be treated as supply

78. Can all the records be maintained in an electronic form?

Yes
Only if authenticated by digital signature
Few records
No

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class="read-more button" href="https://exam.pscnotes.com/mcq/can-all-the-records-be-maintained-in-an-electronic-form/#more-45742">Detailed SolutionCan all the records be maintained in an electronic form?

79. What is the due date for payment of tax?

Last day of the month to which payment relates
Within 10 days of the subsequent month
Within 20 days of the subsequent month
Within 15 days of the subsequent month

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64 288 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 button" href="https://exam.pscnotes.com/mcq/what-is-the-due-date-for-payment-of-tax/#more-45665">Detailed SolutionWhat is the due date for payment of tax?

80. The Central Board of Excise and Customs (CBEC) announced that every year _______ will be considered as GST Day.

1st April
1st March
1st June
1st July E. 1st January

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year _______ will be considered as GST Day." class="read-more button" href="https://exam.pscnotes.com/mcq/the-central-board-of-excise-and-customs-cbec-announced-that-every-year-_______-will-be-considered-as-gst-day/#more-45518">Detailed SolutionThe Central Board of Excise and Customs (CBEC) announced that every year _______ will be considered as GST Day.

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