Which of the following was the first country to implement GST to reduce tax-evasion?

What are different types of supplies covered under the scope of Supply under CGST Act 2017?

The number of sections, chapters and Schedules involved in the Model GST Law _______________________.

Whether a taxable person who has paid CGST& SGST or, as the case may be, CGST & UTGST on a transaction considered by him to be an intra-state supply, but which is subsequently held to be an inter-state supply is required to pay interest?

What happens if a taxable person has paid CGST & SGST or, as the case may be, CGST & UTGST (in SGST / UTGST Act) on a transaction considered by him to be an intra-state supply but which is subsequently held to be an inter-state supply?

In GST, the registration application approval is to be intimated by the respective SGST/CGST Officials within _____________________.

The power to issue order for arrest will be vested upon?

Who will notify the rate of tax to be levied under CGST?

Whether Alcoholic Liquor for industrial and other usages is taxable under GST?

What should the taxable person do if he pay's tax under wrong GSTIN?

A registered taxable person other than ISD, non-resident tax payer & a person paying tax under section 10, 51 or 52, shall file its periodical in ____________________________.

In GST, a Taxable Event is reckoned based on ____________________.

Suppose one dealer has Cen vat or Local VAT unadjusted ITC credit carried forward to the last return period in the subsumed taxation laws. How this balance unadjusted ITC will be treated in GST?

Which of the following statements are correct?

1. Revocation of cancellation of registration under CGST/SGST Act shall be deemed to be a revocation of cancellation of registration under SGST/CGST Act.
2. Cancellation

If the proper officer needs any clarification in the REG-01 filed by a dealer, what will be the option available to him?

GST is a destination based tax on consumption of ______________.

Under GST, credit availed of all the taxes paid is termed as __________.

GST is proposed to be levied at all stages right from _____________ up to the final consumption.

Under GST, burden of tax is to be borne by the final consumer.

Under the destination based Goods and Services Tax, tax would accrue to the taxing authority which has jurisdiction over the place of consumption which is also termed as place of supply.

SGST means __________ Good and Services Tax.

Centre will levy and administer CGST & IGST, whereas the respective states will levy and administer SGST.

Revenue collected under IGST is divided between Central and State Governments as per the rates quoted by the party collecting taxes.

GST will replace a major part of __________ taxes.

IGST is the abbreviation for ___________.

A collection of SGST is the revenue of the State Government.

Taxes collected under CGST are the revenues of the State Government.

Import of goods and services are covered under _____________.

GST is levied as per dual aspect with __________ and ___________ simultaneously. 

GST is implemented to accomplish the objective of one nation ________ tax.

____________ is levied on supply of goods and/or services when both the parties to the transactions are located in the same state.

Intra - state transactions refer to those where the buyer and the seller are located in different states.

GST enhances the cascading effect on taxation.

GST is a _____________ based tax and levied at a single point at the time of ___________ of goods and services.

The prime objective of GST implementation is to ________ the multiple levy of tax on goods and services. 

GST is levied under the 3 categories which includes?

__________ is levied when the parties to the transactions are located in different states.

When the seller of goods is located in Delhi and the buyer is located in West Bengal, _________ will be levied.  

GST is basically designed to:
1. Enhance manufacturing system
2. Reduce the tax base
3. Expand the distribution system
4. Increase the revenue from taxes
Of the above ___________.

GST widens the _______ base which accordingly increases the _______ for government.

For the purpose of accounting, GST is broadly categorised as _________ and __________.

Under GST, output GST(collected) is set-off against input GST(paid).

For accounting purposes, GST paid is termed as _________.

Input CGST cannot be set-off against output __________.

Input IGST has to be first set-off against output ___________.

If supplier of goods located in Mumbai sells goods to buyer located in Pune then, _________ will be levied.

Input SGST can be set-off first against output ___________.

For setting off the credit of the GST paid against the GST collected, no proper order of set off is to be followed.

For accounting purposes when GST is collected, it is termed as ___________.

Input _________ can be set-off against any type of GST.

Excess of input CGST after setting-off against output CGST, can be utilised for setting-off output ___________. 

Give the order in which the input IGST can be set off against the following types of output GST:
1. CGST
2. SGST
3. IGST.

Journal entry for purchase of goods on credit within same state is follows:
Purchases A/c                     Dr
Input CGST A/c                   Dr
Input SGST A/c                   Dr
            To Creditor's A/c
State whether above entry is true or false.

Excess of input SGST after setting off the output SGST, can be utilised against output ________.

Identify the entry for sales return of goods that are sold on credit where the buyer and the seller are located in different states:

Input SGST can be used to set-off output CGST.

Input IGST is the only type of GST which can be used in setting off all types of output GST i.e., CGST, SGST and IGST.

What is the maximum rate prescribed under CGST?

When should a job-worker take registration?

More MCQs on Foreign Exchange Management 1. The subsumption of which taxes will make the GST-a pucca Destination based Consumption Tax _________________.

Which of the following is true in respect of events after the applicability of GST? Transitional Provisions 271 Indirect Taxes Committee _____________.

What are the non-appealable orders or decisions in GST?
(i) File Transfer from authority to another
(ii) Order related to seizure or retention of books of accounts and other documents
(iii) Prosecution sanctioning order
(iv) Installment Order Codes.

Who of the following would be liable, when they disclose information collected from information return/ statistics u/s 150 and 151 respectively? (i) Departmental officer-when information disclosed while executing duties (ii) Agent of GST portal-when __________.

The date by which the GSTN will auto populate the statement of inward supplies based on GSTR-1 at the end of the recipient of the supplies?

What are the methods to serve notice/ order/ documents under GST Act? (i) Only by registered post acknowledgement due (ii) By speed post (acknowledgement due not necessary) (iii) By courier with acknowledgement due (iv) Common portal (v) E-mail provided.

When does the liability to pay GST arise in case of supply of goods?

If the refund claim is fully or partially rejected the amount would be________.

If any objection from either of the Registering Authority, the objection curing by the applicant in GST REG-04 and its subsequent Approval/Disapproval by GST Officials should be within ___________________________.

IGST is levied and collected is _________ ?

What is the maximum time limit to claim the Input tax credit?

ITC is allowed only on those goods and /or Services which are intended for making _______________.

Where supply has been made before the date of implementation of GST, no tax shall be Payable ________________.

Input tax credit on capital goods and Inputs can be availed in _____________.

In India GST was first proposed in _____________.

Who is the chairman of GST council?

A registered taxable person is eligible to claim refund in respect of export of goods and services in the following cases _________________.

In GST, the eligible Refund amount otherwise ineligible due to some prescribed reasons are credited _______________.

When an e-commerce operator is required to register under GST?