Top 20 GST MCQ for CA, CS, CMA
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Top 20 GST MCQ for CA, CS, CMA. GST Quiz 2024, GST Question & Answers, GST Online Test 2024, GST MCQ 2024, GST Mock Test 2024. GST online Mock test on will assess your skills on various aspects of GST (Goods and Services Tax). Take the GST tests Now !! GST is a value added tax levied on manufacture, sale and consumption of goods and services, GST Provides comprehensive and continuous chain of tax credits from the producer/Service provider up to retail level /Consumer level. Now Take GST Online Test.
This MCQ has 20 questions.
Time allowed is 30 minutes.
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Question 1 of 20
1. Question
Q1. M/s Utkal Auto, Bhubaneswar registered under GST in Odisha is authorised dealer of Hero motors. It has a policy to gift a Hero motorcycle to its employee at the end of the financial year in terms of the employment contract. During the month of March 2019, the company gifted 35 motor cycles among its employees whose open market value comes to Rs.18.41 lakhs (excluding GST). GST rate 28%. Compute GST liability in the hands of M/s Utkal Auto.
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Question 2 of 20
2. Question
M/s Craft Emporium, an un-registered person in the state of Rajasthan deals in handicraft goods. He carried Handicraft goods worth Rs.45,000/-through his own vehicle for supply to a shop keeper of Delhi. The proper office intercepted the vehicle enroute to Delhi & asked for E-Way bill. The driver of vehicle argued that E Way bill not required, since the value of consignment is less than Rs.50,000/-. Which one of the following statement is true.
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Question 3 of 20
3. Question
In which of the following supply of goods & services to Govt department/local authorities, TDS is required to be deducted by the recipient U/s 51 of the CGST Act,2017 ?
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Question 4 of 20
4. Question
Which of the following is a taxable supply under GST Act ?
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Question 5 of 20
5. Question
Which of the following service is taxable under RCM in the hands of recipient of said service?
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Question 6 of 20
6. Question
In which of the following cases, Advance ruling under GST can not be sought ?
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Question 7 of 20
7. Question
Mr X dispatched goods costing 8 lakhs to Mr Y through a hired vehicle with a tax invoice. The Market value of said goods are Rs.10 lakhs & GST payable thereon is @18%. The goods are confiscated by the proper officer, since it was supplied in contravention of the provision of CGST Act,2017 with an intent to evade tax. Determine the maximum amount of fine that can be imposed in lieu of confiscation U/s 130(2) of CGST Act?
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Question 8 of 20
8. Question
Mr Rao, a registered person has made following supply during the month of Feb 2019.
Particulars Amount (Rs.) Intra state supply 6 lakhs Supply to SEZ (located within the state) 2 2 lakhs Export of goods to Thailand 3 lakhs Rate of GST 18% Input Tax credit available in Electronic credit ledger for the month of Feb 2019 prior to above adjustment IGST – Nil CGST-Rs.50,000 , SGST-Rs.60,000
He does not intend to clear the goods for export under LUT/bond & instead want to pay GST. Compute GST payable by him for the month of Feb 2019.
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Question 9 of 20
9. Question
Mr X registered person has made following supply during the month of April 2019.
Particulars Amount (Rs.) Consultancy Service provided 5 lakhs Rent received from letting of Shops 5 lakhs Sale of Securities (Market value Rs.2 lakhs) 1.5 lakhs Rent received from letting of residential properties 1 lakhs Compute the value of “exempted supply” for the purpose of Sec 17(2) of CGST Act,2017?
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Question 10 of 20
10. Question
A Special audit under GST is conducted by…. ?
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Question 11 of 20
11. Question
E-Way bill for inter-state movement of goods is mandatory in which of the following case?
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Question 12 of 20
12. Question
Which of the following services are exempted under GST?
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Question 13 of 20
13. Question
Input tax credit is not available in respect of …..?
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Question 14 of 20
14. Question
Services by way of warehousing of …… is exempt from GST?
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Question 15 of 20
15. Question
GST is payable by recipient of service in which of the following case?
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Question 16 of 20
16. Question
The registration certificate granted to Non Resident taxable person is valid for ….days.
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Question 17 of 20
17. Question
Which of the following statement is true for a Casual Taxable person (CTP).
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Question 18 of 20
18. Question
Balance in Electronic Credit ledger can be utilized against which of the following liability?
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Question 19 of 20
19. Question
A supplier has claim depreciation as per IT Act,1961 on GST component of Capital goods. Which of the following statement is true ?
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Question 20 of 20
20. Question
Mr Rakesh becomes liable to pay tax on 1st July 2019 and obtained registration on 16th July 2019. He is eligible for input tax credit on inputs held in stock as on……
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