GST Administration MCQ

Question 1

Consider the following statements about the e-way bill mechanism under GST:
1. A registered person causing movement of goods of consignment value exceeding Rs. 50,000 must furnish information before commencement of movement.
2. On generation of an e-way bill, a unique EBN is made available only to the supplier.
3. A transporter transferring goods from one conveyance to another during transit must generate a new e-way bill before further movement.
Which of the statements given above are correct?

Accepted Answer

Statements 1 and 3 are correct. Statement 2 is false: the EBN is made available to the supplier, the recipient and the transporter, not only to the supplier.

Question 2

1. Article 279A(2) provides that the Union Finance Minister is a member of the GST Council.
2. The Union Minister of State in charge of Revenue or Finance is excluded from GST Council membership.
3. The GST Council may recommend threshold limits and GST rates including floor rates with bands.
4. The Chairperson of CBIC is a permanent invitee with voting rights in all GST Council proceedings.
Which of the statements given above are correct?

Accepted Answer

Statement 1 is true: the GST Council page lists the Union Finance Minister under Article 279A(2). Statement 2 is false because the Union Minister of State in charge of Revenue or Finance is also listed as a member. Statement 3 is true: Article 279A(4) covers recommendations on threshold limits and GST rates including floor rates with bands. Statement 4 is false because the CBIC Chairperson is described as a permanent invitee, but expressly non-voting.

Question 3

Consider the following statements regarding GST Administration:
1. The GST Council Secretariat has its office in New Delhi.
2. The Secretary (Expenditure) is the ex-officio Secretary to the GST Council.
3. The GST Council recommends threshold limits and GST rates.
4. The GST Council directly levies SGST in the States.
Which of the statements given above are correct?

Accepted Answer

Statements 1 and 3 are correct: the Secretariat is in New Delhi and the Council recommends threshold limits and rates. Statement 2 is false because the ex-officio Secretary is Secretary (Revenue), not Secretary (Expenditure). Statement 4 is false because levy and administration are done by the Centre and the respective States, while the Council recommends.

Question 4

Consider the following statements about GSTR-1 filing frequency and due dates:
1. A taxpayer may opt for quarterly filing of GSTR-1 if turnover in the preceding financial year was up to Rs. 5 crore.
2. A taxpayer registered during the current financial year and expecting aggregate turnover up to Rs. 5 crore may opt for quarterly filing.
3. The due date for monthly GSTR-1 is the 20th day of the succeeding month.
Which of the statements given above are correct?

Accepted Answer

Statements 1 and 2 are correct. Statement 3 is false: the tutorial gives the monthly due date as the 11th day of the succeeding month, not the 20th.

Question 5

Consider the following statements about the working of the GST Council:
1. The GST Council meets periodically to deliberate and decide on GST issues.
2. In general, the GST Council takes decisions through a consensus-based approach.
3. When a proposal is put to vote, the Central Government has two-thirds weightage.
Which of the statements given above are correct?

Accepted Answer

Statements 1 and 2 are true: the Council meets periodically and generally follows a consensus-based approach. Statement 3 is false: the Central Government has one-third weightage, while States collectively have two-thirds.

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