GST Quiz overall

How may schedules are there in CGST Act, 2017?

What is the interest rate on short payment of tax under CGST?

What is the interest rate on availment of excess credit of tax under CGST?

What is the due date for filing of GSTR 1 for the month of October 2018 for the assessee having the turnover of more than 1.5 crore turnover in the current financial year?

What is the due date for filing of GSTR 7?

What is the due date for filing of GSTR 3B  for the month of October 2018 for the assessee having the turnover of more than 1.5 crore turnover in the current financial year?

How many rates for GST are prescribed under the CGST Act?

Which tax is leviable on the supply made to developers of SEZ unit?

Whether TDS shall be deducted on the invoice which was issued before 01.10.2018?

A supplier executed a contract with Ministry of defence for the supply of nuts and bolts over the period of November month, worth Rs. 265000/-(inclusive of IGST @18%) to be supplied in two installments worth of Rs. 1,32,500/- each. Whether TDS is deductible or not?

Who amongst the following is not liable to deduct TDS?

1. Department of Government
2. Government Entity
3. Public Sector Undertaking
4. Society created by government registered under Societies Act

In which of the following situation TDS is not deductible?

1. Where RCM is applicable
2. Where Location of registration of supplier and recipient and place of supply is in the same state
3. Where Supplier is unregistered

Which return is filed for submission of TDS amount with Government?

Whether deductee is required to issue TDS certificate?

What percentage of GST paid on procurement of works contract service for construction of a building is allowed as Input Tax credit under GST?

Which amongst the following is excluded from the levy of CGST under CGST Act?

(i)High-speed Diesel
(ii)Alcoholic Liquor for human consumption
(iii)Sanitary pads
(iv)Cereals

How many SGST Acts are there in our country?

Input Tax Credit of SGST can be utilized against output liability on account of:

Refund provisions under Section 54 are not applicable to which of the following?

(i) Zero-rated supplies
(ii) Accumulated Input tax credit on account of the tax rate on inputs being higher than the rate of tax on output supplies

Where the recipient has received supplies less than which is indicated in the invoice, what document he needs to issue under CGST Act?

What is the due date of filling annual return?

Buyer places an order with a merchant through an e-commerce operator.  Whether e-commerce operator is liable to collect TCS on such transactions?

In how many days, a supplier need to apply for registration, if its taxable supplies in a financial year exceed 20lakhs (10 lakhs in case of special category state)?

The format for TDS certificate is prescribed under which form

In case of Composite supply, how is the rate of tax applicable on the supply is determined?

Money is a taxable supply of

A TDS certificate has to be issued in how many days from the date of payment of TDS to the Government?

How is the time of supply determined for the supply of goods

What is the time limit for maintenance of accounts and record under CGST Act?

Output tax liability arising on account of supplies received which are covered under Reverse Charge Mechanism is reported in which return?