GST Administration MCQ - Practice Questions with Answers

6Consider the following statements about the e-way bill mechanism under GST: 1. A registered person causing movement of goods of consignment value exceeding fifty thousand rupees must furnish specified information before commencement of movement. 2. On generation of an e-way bill, a unique EBN is made available to the supplier, recipient and transporter. 3. If goods are not being transported as per the furnished details, the e-way bill may be cancelled within 72 hours of generation. Which of the statements given above are correct?

7Consider the following statements about GST Council recommendations and voting: 1. The GST Council recommends the threshold limit of turnover below which goods and services may be exempted from GST. 2. Every GST Council decision at a meeting requires a majority of not less than three-fourths of the weighted votes of members present and voting. 3. The vote of the Central Government has two-thirds weightage of the total votes cast. Which of the statements given above are correct?

8Consider the following statements about voting in the GST Council: 1. When a proposal is put to vote, the Central Government's vote has one-third weightage of the total votes cast. 2. The votes of all State Governments taken together have two-thirds weightage of the total votes cast. 3. A proposal put to vote is carried by a simple majority of members present and voting. Which of the statements given above are correct?

9Consider the following statements about Form GSTR-3B: 1. Form GSTR-3B is a simplified summary return. 2. A normal taxpayer is required to file Form GSTR-3B for every tax period. 3. Form GSTR-3B is filed from the e-way bill portal instead of the GST Portal returns section. Which of the statements given above are correct?

10Consider the following statements about selected GST compliance features in CBIC material: 1. Composition taxpayers file quarterly returns. 2. TDS and TCS provisions were implemented from 1 October 2018. 3. Refunds under GST are to be granted within 180 days. Which of the statements given above are correct?

11Consider the following statements about access and alerts relating to Form GSTR-3A: 1. A taxpayer can view and download system-generated Form GSTR-3A through Services > User services > View Notices and Orders on the GST Portal. 2. Taxpayers who fail to file GSTR-3B by the due date may be alerted by SMS or email on the 25th of a month. 3. Form GSTR-3A is downloaded from the e-way bill validity table rather than the GST Portal notice-and-orders path. Which of the statements given above are correct?

121. On sale, merger, de-merger, amalgamation, lease, transfer or ownership change of business, FORM GST ITC-02 is used to request transfer of unutilised ITC. 2. In demerger, input tax credit is apportioned in the ratio of value of liabilities of the new units. 3. The transferor must submit a certificate from a practising chartered accountant or cost accountant certifying a specific provision for transfer of liabilities. 4. After the transferee accepts the details, the unutilised credit specified in FORM GST ITC-02 is credited to the transferee's electronic cash ledger. Which of the statements given above are correct?

13Consider the following statements about IGST administration: 1. IGST is levied and collected by the Central Government on inter-State supplies of goods and services. 2. The inter-State seller pays IGST after adjusting available IGST, CGST and SGST or UTGST credit on purchases. 3. The exporting State transfers to the Centre the credit of SGST used in payment of IGST. 4. The Centre transfers to the importing State the credit of IGST used in payment of SGST or UTGST. Which of the statements given above are correct?

14Consider the following statements about recommendations of the GST Council: 1. The Council recommends goods and services that may be subjected to or exempted from GST. 2. The Council recommends model GST laws and principles governing place of supply. 3. The Council directly credits all GST refunds to taxpayer bank accounts as an executive function. Which of the statements given above are correct?

15Consider the following statements regarding tax payment, TDS and TCS under the CGST Act text hosted by CBIC: 1. Deposits made through specified electronic banking modes are credited to the electronic cash ledger. 2. Self-assessed input tax credit is credited to the electronic credit ledger. 3. TDS under section 51 is at the rate of five per cent where the contract value exceeds two lakh and fifty thousand rupees. 4. TCS under section 52 is collected by every electronic commerce operator, not being an agent, at a rate not exceeding one per cent as notified. Which of the statements given above are correct?