Goods and Services Tax (GST) MCQs with answers Page - 3

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 portal is used for GST registration and return filing?

  • (A) www.incometax.gov.in
  • (B) www.mca.gov.in
  • (C) www.cbic.gov.in
  • (D) www.gst.gov.in

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Q. Who collects SGST?

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

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Q. Under GST, input tax credit can be claimed only if:

  • (A) Supplier is unregistered
  • (B) Goods are used for personal purposes
  • (C) Invoice is available and return is filed
  • (D) Tax is not paid

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Q. Which form is used for annual GST return?

  • (A) GSTR-1
  • (B) GSTR-3B
  • (C) GSTR-9
  • (D) GSTR-5

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Q. What is the penalty for not registering under GST when liable?

  • (A) ₹5,000
  • (B) ₹10,000 or tax evaded, whichever is higher
  • (C) ₹1,000 per day
  • (D) No penalty

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Q. Which of the following is a type of GST applicable in Union Territories?

  • (A) UGST
  • (B) SGST
  • (C) UTGST
  • (D) CGST

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Q. Which section of the CGST Act defines the meaning of supply?

  • (A) Section 2
  • (B) Section 3
  • (C) Section 7
  • (D) Section 9

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Q. Which of the following is not included under the GST regime?

  • (A) Petroleum crude
  • (B) Natural gas
  • (C) Tobacco
  • (D) Gold

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Q. Composition scheme is applicable to businesses with turnover up to:

  • (A) ₹20 lakhs
  • (B) ₹50 lakhs
  • (C) ₹1 crore
  • (D) ₹1.5 crore

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Q. GST was introduced through which Constitutional Amendment Act?

  • (A) 95th
  • (B) 99th
  • (C) 101st
  • (D) 102nd

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