GST MCQ 2024, GST Quiz, Take GST Online Test – Updated MCQ

Whether TCS to be collected on exempt supplies?

Whether TCS to be collected on supplies on which the recipient is required to pay tax on reverse charge basis?

Whether payment of TCS through Input Tax Credit of operator for depositing TCS as per Section 52 (3) of the CGST Act, 2017 is allowed?

Is it mandatory for ecommerce operator to obtain registration?

Is it necessary for e-Commerce operators who are already registered under GST and have GSTIN, to have separate registration for TCS as well?

The term ‘casual taxable person’ includes:

A person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India is:

The term “place of business” includes:

Distribution of electricity by a distribution utility is a:

Aggregate turnover does not include-

The definition of goods under section 2(52) of the CGST Act does not include-

If Mr. A, having his registered office at Andhra Pradesh, and his operating office at Telangana which is also registered, but providing advisory services to his client who is placed at Karnataka. What would be the location of supplier of services in this case?

While repairing the factory shed, few goods were also supplied along with the labour service. Whether it is a :

The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to:

What would be the tax rate applicable in case of composite supply?

What would be the tax rate applicable in case of mixed supply?

What are the taxes levied on an intra-State supply?

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

Which of the following taxes will be levied on imports?

In case of GTA services provided to an Individual not registered under GST and not a business entity, liability to pay GST is on

In case of sponsorship services provided by Mr. A to M/s AB Ltd., liability to pay GST is on:

In case of services by an insurance agent to Ms. ABC Insurance Co. Ltd., GST is to be paid by:

Services to a single residential unit is, exempted if:

What is the time of supply of vouchers when the supply with respect to the voucher is identifiable?

The value of supply of goods and services shall be the

Payment made through challan will be credited to which registers/ledgers?

The annual return shall be filed by the registered taxable person (other than dealers paying tax under section 10) in form

The details of outward supplies of goods or services shall be submitted by

The books and other records u/s 35 are to be maintained at

The receipt voucher must contain:

A bill of supply can be issued in case of inter-State and intra-State: