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GST Non-Resident Taxpayer

Description: This quiz covers the topic of GST Non-Resident Taxpayer. It includes questions on the definition, registration process, tax liability, and other related aspects.
Number of Questions: 15
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Tags: gst non-resident taxpayer registration tax liability
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Who is considered a non-resident taxpayer under GST?

  1. Individuals who are not citizens of India

  2. Companies that are not incorporated in India

  3. Both individuals and companies that are not residents of India

  4. None of the above

Show answer
Correct Option: C
Explanation:

A non-resident taxpayer under GST is defined as an individual or a company that is not a resident of India. This includes individuals who are not citizens of India and companies that are not incorporated in India.

What is the registration process for non-resident taxpayers under GST?

  1. They must obtain a GST registration number

  2. They must appoint an authorized representative in India

  3. Both of the above

  4. None of the above

Show answer
Correct Option: C
Explanation:

Non-resident taxpayers must obtain a GST registration number and appoint an authorized representative in India to comply with GST requirements.

What is the tax liability of non-resident taxpayers under GST?

  1. They are liable to pay GST on all goods and services supplied in India

  2. They are liable to pay GST only on goods and services imported into India

  3. They are liable to pay GST only on services provided in India

  4. None of the above

Show answer
Correct Option: A
Explanation:

Non-resident taxpayers are liable to pay GST on all goods and services supplied in India, regardless of whether they have a physical presence in India or not.

What is the rate of GST applicable to non-resident taxpayers?

  1. The same rate as applicable to resident taxpayers

  2. A higher rate than applicable to resident taxpayers

  3. A lower rate than applicable to resident taxpayers

  4. None of the above

Show answer
Correct Option: A
Explanation:

Non-resident taxpayers are subject to the same GST rates as applicable to resident taxpayers.

Can non-resident taxpayers claim input tax credit under GST?

  1. Yes, they can claim input tax credit on goods and services used for business purposes

  2. No, they cannot claim input tax credit

  3. They can claim input tax credit only on goods imported into India

  4. None of the above

Show answer
Correct Option: A
Explanation:

Non-resident taxpayers can claim input tax credit on goods and services used for business purposes, subject to certain conditions.

What are the consequences of not complying with GST requirements for non-resident taxpayers?

  1. They may be subject to penalties and interest

  2. They may be denied input tax credit

  3. They may be barred from conducting business in India

  4. All of the above

Show answer
Correct Option: D
Explanation:

Non-resident taxpayers who do not comply with GST requirements may face penalties and interest, denial of input tax credit, and even a bar on conducting business in India.

What is the due date for filing GST returns for non-resident taxpayers?

  1. The same as for resident taxpayers

  2. One month after the due date for resident taxpayers

  3. Two months after the due date for resident taxpayers

  4. None of the above

Show answer
Correct Option: A
Explanation:

Non-resident taxpayers are required to file GST returns on the same due dates as applicable to resident taxpayers.

Can non-resident taxpayers file GST returns electronically?

  1. Yes, they can file GST returns electronically through the GST portal

  2. No, they cannot file GST returns electronically

  3. They can file GST returns electronically only through their authorized representative

  4. None of the above

Show answer
Correct Option: A
Explanation:

Non-resident taxpayers can file GST returns electronically through the GST portal, just like resident taxpayers.

What is the validity period of a GST registration certificate for non-resident taxpayers?

  1. One year

  2. Two years

  3. Three years

  4. Five years

Show answer
Correct Option: A
Explanation:

The validity period of a GST registration certificate for non-resident taxpayers is one year.

Can non-resident taxpayers apply for a refund of GST paid in excess?

  1. Yes, they can apply for a refund of GST paid in excess

  2. No, they cannot apply for a refund of GST paid in excess

  3. They can apply for a refund only if they have exported goods or services

  4. None of the above

Show answer
Correct Option: A
Explanation:

Non-resident taxpayers can apply for a refund of GST paid in excess, subject to certain conditions.

What is the time limit for filing a refund claim under GST for non-resident taxpayers?

  1. One year from the date of payment of GST

  2. Two years from the date of payment of GST

  3. Three years from the date of payment of GST

  4. Five years from the date of payment of GST

Show answer
Correct Option: B
Explanation:

Non-resident taxpayers have two years from the date of payment of GST to file a refund claim.

Can non-resident taxpayers opt for composition scheme under GST?

  1. Yes, they can opt for composition scheme

  2. No, they cannot opt for composition scheme

  3. They can opt for composition scheme only if they have a turnover below a certain limit

  4. None of the above

Show answer
Correct Option: B
Explanation:

Non-resident taxpayers are not eligible to opt for the composition scheme under GST.

What is the penalty for late filing of GST returns by non-resident taxpayers?

  1. A late fee of Rs. 100 per day

  2. A late fee of Rs. 200 per day

  3. A late fee of Rs. 500 per day

  4. A late fee of Rs. 1,000 per day

Show answer
Correct Option: A
Explanation:

Non-resident taxpayers who file GST returns late are liable to pay a late fee of Rs. 100 per day.

What is the penalty for non-payment of GST by non-resident taxpayers?

  1. A penalty of 10% of the tax liability

  2. A penalty of 15% of the tax liability

  3. A penalty of 20% of the tax liability

  4. A penalty of 25% of the tax liability

Show answer
Correct Option: A
Explanation:

Non-resident taxpayers who do not pay GST on time are liable to pay a penalty of 10% of the tax liability.

What is the interest rate applicable on late payment of GST by non-resident taxpayers?

  1. 18% per annum

  2. 24% per annum

  3. 30% per annum

  4. 36% per annum

Show answer
Correct Option: A
Explanation:

Non-resident taxpayers who pay GST late are liable to pay interest at the rate of 18% per annum.

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