Goods and Services Tax (GST) MCQs with answers Page - 10

Here, you will find a collection of MCQ questions on Goods and Services Tax (GST). Go through these questions to enhance your preparation for upcoming examinations and interviews.

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Q. Which of the following entities is responsible for GST collection in Union Territories without legislature?

  • (A) State Government
  • (B) Union Territory Government
  • (C) Central Government
  • (D) GST Council

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Q. Which of the following is issued when the value of invoice increases after the original invoice is issued?

  • (A) Credit Note
  • (B) Debit Note
  • (C) Revised Invoice
  • (D) E-way Bill

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Q. Which of the following is a taxable event under GST?

  • (A) Sale
  • (B) Manufacture
  • (C) Provision of services
  • (D) Supply

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Q. How many digits are there in the PAN number used in GSTIN?

  • (A) 10
  • (B) 12
  • (C) 15
  • (D) 18

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Q. Which of the following is not considered as supply under GST?

  • (A) Barter
  • (B) Exchange
  • (C) Gift from employer to employee exceeding ₹50,000
  • (D) Gift within ₹50,000 from employer to employee

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Q. The minimum amount of penalty for committing fraud under GST is:

  • (A) ₹10,000
  • (B) ₹25,000
  • (C) ₹50,000
  • (D) 100% of tax evaded

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Q. Which of the following is true about GST audit?

  • (A) It is done only for exporters
  • (B) It is conducted every 2 years
  • (C) It is done if turnover exceeds the prescribed limit
  • (D) It is done by income tax officers

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Q. Can unregistered persons collect GST from customers?

  • (A) Yes
  • (B) Only if turnover is high
  • (C) Only for exports
  • (D) No

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Q. Which GST form is used for amendments in registration details?

  • (A) REG-01
  • (B) REG-14
  • (C) REG-06
  • (D) REG-16

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Q. What is the due date for filing GSTR-3B for a regular taxpayer?

  • (A) 5th of next month
  • (B) 10th of next month
  • (C) 15th of next month
  • (D) 20th of next month

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