GST

GST MCQ Questions and Answers Pdf Free Download

gst mcq questions and answers pdf download
Written by Taiyari 24 Hour

GST MCQ Questions and Answers Pdf Free Download

GST MCQ Questions and Answers Pdf Free Download : Hello Student, Here learn GST Multiple Choice Questions with Answers and also download Free Pdf, In this Pdf we provide 50 most important GST Quiz Questions. So, you want download this pdf click download link given below.

GST MCQ Questions and Answers

1. The subsumption of which taxes will make the GST – a pucca Destination based Consumption Tax

A) CST and Central Excise
B) VAT and Luxury Tax
C) Service Tax and Purchase Tax
D) Taxes on Lotteries and Entertainment Tax

Answer: A

2. When did GST come into effect in India?

A) 30th June 2017
B) 1st April 2017
C) 1st January 2017
D) 1st July 2017

Answer : D

3. The Items which will be taxable both under current Central Excise Law and new GST even after the implementation of the GST Act.

A) Motor Spirit
B) Alcoholic Liquor for Human Consumption
C) Tobacco and Tobacco Products
D) Natural Gas

Answer : C

4. The calculation of the aggregate turnover to decide the Taxable Minimum Turnover will be based on

A) State Wise Turnover Basis
B) All India Turnover Basis
C) State Wise Turnover excluding Export
D) All India Turnover excluding Export

Answer : B

5. The Dealers who are not eligible for any Threshold Limit in the minimum Registrable Turnover?

A) Casual Dealers and Non-Resident Taxable Persons
B) Input Service Distributors and Dealers making supply through Electronic Commerce Operator
C) Dealers making interstate Supplies and those having Reverse tax Liability
D) All of the Above

Answer : D

6. Aggregate Turnover Limit for Opting Compounding Scheme

A) 50/-Lakhs
B) 60/-Lakhs
C) 1 Crore
D) 1.5 Crore

Answer : A

7. Dealers not eligible for Opting Compounding Scheme

A) Exporters
B) Importers
C) Interstate Suppliers and those liable to remit Tax on Reverse Charge Basis
D) Manufacturing dealers

Answer : C

8. The permissible order of cross utilisation of IGST credit over the tax liabilities

A) SGST, CGST and IGST
B) IGST, CGST and SGST
C) CGST, IGST and SGST
D) CGST, SGST and IGST

Answer : B

9. The Tax applicable to interstate supplies will be:

A) SGST Only
B) CGST Only
C) IGST Only
D) CGST + IGST

Answer : C

10. The recommendation of the GST Council will be

A) Mandatory
B) Only Advisory Power
C) Mandatory and sometimes Advisory
D) Mandatory on States only

Answer : B

GST MCQ Questions and Answers Pdf Free Download

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