Goods and Services Tax (GST) MCQs with answers Page - 6

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.

To check the correct answer, simply click the View Answer button provided for each question.

Have your own questions to contribute? Click the button below to share your MCQs with others!

+ Add Question

A

Admin • 802.91K Points
Coach

Q. Which tax replaces VAT, service tax, and excise duty under GST?

  • (A) IGST
  • (B) CGST and SGST
  • (C) Customs Duty
  • (D) Cess Tax

A

Admin • 802.91K Points
Coach

Q. What does 'dual GST' model mean?

  • (A) Tax collected by two states
  • (B) Tax collected by both Centre and State
  • (C) Tax collected on two items
  • (D) Two types of GST returns

A

Admin • 802.91K Points
Coach

Q. Which of the following is NOT a benefit of GST?

  • (A) One nation one tax
  • (B) Elimination of cascading tax
  • (C) Simplified tax structure
  • (D) Increase in tax evasion

A

Admin • 802.91K Points
Coach

Q. For how many years can a registered person keep GST records?

  • (A) 5 years
  • (B) 6 years
  • (C) 8 years
  • (D) 10 years

A

Admin • 802.91K Points
Coach

Q. Which section of CGST Act deals with registration?

  • (A) Section 9
  • (B) Section 22
  • (C) Section 17
  • (D) Section 12

A

Admin • 802.91K Points
Coach

Q. When is GST registration mandatory?

  • (A) When turnover exceeds ₹5 lakhs
  • (B) When turnover exceeds ₹10 lakhs
  • (C) When turnover exceeds ₹20 lakhs or ₹10 lakhs for special states
  • (D) Voluntary registration

A

Admin • 802.91K Points
Coach

Q. Which form is used to apply for new GST registration?

  • (A) REG-01
  • (B) GSTR-1
  • (C) CMP-01
  • (D) REG-06

A

Admin • 802.91K Points
Coach

Q. Which of the following is a mandatory field in a tax invoice?

  • (A) QR code
  • (B) Buyer’s Aadhaar number
  • (C) Invoice number
  • (D) Purchase order number

A

Admin • 802.91K Points
Coach

Q. Under GST, how are returns filed?

  • (A) Only offline
  • (B) Only by post
  • (C) Online via GST portal
  • (D) In person at GST office

A

Admin • 802.91K Points
Coach

Q. Which is the final return to be filed by a taxpayer whose GST registration is canceled?

  • (A) GSTR-10
  • (B) GSTR-9
  • (C) GSTR-3B
  • (D) GSTR-1

Add MCQ in this Category

If you want to share an MCQ question in this category, it's a great idea! It will be helpful for many other students using this website.

Share Your MCQ

Browse Categories

Click on category to learn MCQs of that category.