Gst

[amp_mcq option1=”IGST Liability only” option2=”IGST and CGST liability” option3=”IGST, CGST and SGST liability” option4=”None of them” correct=”option3″]

Detailed SolutionBalance in electronic credit ledger under IGST can be used against which liability?

[amp_mcq option1=”Filing FORM GST REG-01 along with necessary documents with the jurisdictional proper officer.” option2=”Filing FORM GST REG-01 electronically in the common portal and uploading the required documents along with the application.” option3=”Uploading necessary documents electronically in the common portal and also submitting manually to the jurisdictional proper officer.” option4=”None of the above” correct=”option1″]

Detailed SolutionHow a person can apply for registration?

[amp_mcq option1=”Yes, in the form of a proforma invoice;” option2=”Yes, as a receipt voucher.” option3=”Yes, the invoice must be raised to that extent;” option4=”None of the above” correct=”option2″]

Detailed SolutionAn acknowledgement must be given on receipt of advance payment in respect of supply of goods or services:

[amp_mcq option1=”Greece” option2=”China” option3=”USA” option4=”Australia E. India” correct=”option1″]

Detailed SolutionWhich of the following country has the maximum GST tax slab?

[amp_mcq option1=”CGST and SGST/UTGST on supply of Goods and services” option2=”IGST on supply of goods consumed in Jammu & Kashmir” option3=”Tax paid on the supply of scotch to be taken out of India” option4=”None of the above” correct=”option1″]

Detailed SolutionThe Tourist can claim Refund of following taxes paid

[amp_mcq option1=”Yes” option2=”No” option3=”Yes on Input services only” option4=”Yes on capital goods only” correct=”option1″]

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

[amp_mcq option1=”One year” option2=”Three Years” option3=”Six months” option4=”Five years” correct=”option1″]

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

[amp_mcq option1=”Yes” option2=”Only if authenticated by digital signature” option3=”Few records” option4=”No” correct=”option1″]

Detailed SolutionCan all the records be maintained in an electronic form?

[amp_mcq option1=”Last day of the month to which payment relates” option2=”Within 10 days of the subsequent month” option3=”Within 20 days of the subsequent month” option4=”Within 15 days of the subsequent month” correct=”option2″]

Detailed SolutionWhat is the due date for payment of tax?

[amp_mcq option1=”1st April” option2=”1st March” option3=”1st June” option4=”1st July E. 1st January” correct=”option4″]

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