First Level
MCQs
1 In which of the following cases, goods can be transported without issue of tax invoice?
a) Transportation of goods for job work
b) Supply of liquid gas where the quantity at the time of removal from the place of business of
the supplier is not known
c) Transportation of goods for reasons other than by way of supply
d) All of the above
2 If due date of filing the annual return is 31.12.2019, then the books of record of 2018-19 must be
maintained for how many years?
a) 31.12.2023
b) 31.12.2020
c) 31.12.2025
d) 31.12.2024
3 Which of the records are not to be maintained by an agent?
a) Particulars of authorisation received by him from each principal to receive or supply goods or
services on behalf of such principal separately
b) Raw materials or services used in the manufacture
c) Tax paid on receipts or on supply of goods or services effected on behalf of every principal.
d) Details of accounts furnished to every principal
4 The person paying tax under composition scheme can withdraw from the scheme, by filing an
application in which form?
a) Form GST CMP-04
b) Form GST CMP-05
c) Form GST CMP-01
d) Form GST CMP-02
5 At what rate shall a manufacturer be liable to pay GST[CGST+SGST] under composition scheme?
a) Half percent of the turnover in the State or Union territory.
b) One percent of the turnover in the State or Union territory.
c) Two percent of the turnover in the State or Union territory.
d) Three percent of the turnover in the State or Union territory.
6 Which class of person is required to file monthly details of outward supplies of goods or services or
both in Form GSTR-1?
a) Non resident taxable person
b) Person required to deduct tax at source
c) Person who has opted to pay tax under composition scheme
d) Person other than mentioned above
7 Certificate of registration is issued in which form?
a) Form GST REG-06
b) Form GST REG-02
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c) Form GST REG-03
d) Form GST REG-05
8 When an application for registration has been submitted by the applicant after the expiry of thirty
days from the date of his becoming liable to registration, the effective date of registration shall be:
a) Date of grant of registration
b) Date of application for registration
c) Within three working days from the date of submission of the application
d) Within seven working days from the date of submission of application
9 Which of the following value shall be excluded for determining the transaction value of
consignment for e-way bill?
a) Value of exempt supply if the invoice has both taxable and exempt goods
b) Delivery charges
c) Central tax, state tax or union territory tax, integrated tax and cess
d) Packing charges
10 When should e-way bill be issued?
a) In relation to supply
b) For reasons other than a supply (return)
c) Due to inward supply from an unregistered person
d) All of the above
11 In what circumstances the transporter need to issue e-way bill if the supplier has not issued it?
a) If the single consignment document is less than Rs. 50,000
b) If aggregate of all the consignment exceeds Rs. 50,000 but individually the
consignment does not exceed Rs. 50,000
c) If the aggregate consignment does not exceed Rs. 50,000
d) None of the above
12 Input tax credit of CGST can be utilised for the following?
a) For the payment of penalties
b) For the payment of interest
c) For payment of IGST
d) For payment of SGST
13 When is the final return filed in form GSTR-10?
a) Within 3 months of date of cancellation or cancellation order, whichever is later
b) Within 2 months of date of cancellation
c) Within 6 months of date of cancellation
d) Within 30 days of date of cancellation
14 What are the prior conditions to claim input tax credit?
a) Tax invoice or debit note should be available
b) The person should have received the goods/services
c) Tax charged on the purchases has been deposited/paid to the government by the supplier
d) All of the above
© The Institute of Chartered Accountants of India
15 Where any return has been selected for scrutiny, then the officer shall issue notice to the said
person in which form?
a) Form GST ASMT-10
b) Form GST ASMT-11
c) Form GST ASMT-12
d) Form GST ASMT-13
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