GST Job Work MCQ, GST Job Work Online Test, Job Work Quiz 2024

Should the principal referred to in Section 143 be registered?

Who is a principal as per Section 143?

When will the inputs and/or capital goods sent to job-work become a supply?

From when will the period of one or three years be calculated under Section 143?

Will a principal who sends moulds, dies, jigs, tools and fixtures to job worker’s place
liable to pay GST on such removal?

GST is applicable on__

When should a job-worker take registration?

Can a principal supply inputs and/or capital goods from the job-worker’s premises?

Mr. X has sent his goods to Mr. Y on job-work on 07-05-2018. From when it will be
considered as deemed supply if not received back within one year?

If the inputs are not received back within the prescribed limit by the principal then, who
is responsible to pay the GST?

If the inputs or capital goods are considered as deemed supply in the hands of principal
then, whether ITC of such output tax charged by the principal can be claimed by the Job worker, if registered?

What is the time limit to receive back the tools and dies or jigs and fixtures sent to jobworker’s
place?

Will the inputs and/or capital goods supplied from the job-worker’s premises be
considered for calculating the aggregate turnover of the job-worker?

Which section specifies the conditions to be fulfilled for claiming ITC on inputs and/or
capital goods sent to job-worker?

Can principal take input tax credit on the inputs and/or capital goods sent directly to jobworker?

If the job-worker is eligible to claim ITC on the goods received from the principal, is
there a time limit within which such ITC shall be availed/claimed by the job-worker?

How can the principal move goods to the job-worker?

If the inputs and/or capital goods are not received or returned within the prescribed time
limit:

Who is responsible for accountability for any contravention under this Act?

. Who should discharge the liability of GST on the scrap generated during job-work?

What is the periodicity of Form GST ITC-04?

Whether the details of goods supplied from job worker’s premises need to be included
in Form GST ITC-04?