GST Quiz

Question #1: Which Return need to be filed to furnish the details of outward supply?

GSTR 2 GSTR 3 GSTR 1 GSTR 7

Question #2: Which Return need to be filed to furnish the details of inward supply?

GSTR 3 GSTR 2 GSTR 1 GSTR 5

Question #3: What is the due date of filing GSTR 1?

11th of next month 10th of next month 7th of next month 15th of next month

Question #4: What is the due date of filing GSTR 3?

15th of next month 20th of next month 21st of next month 17th of next month

Question #5: What is the due date of filing GSTR 2?

11th of next month 15th of next month 20th of next month 10th of next month

Question #6: Name the Annual return filing form under GST?

GSTR 5 GSTR 6 GSTR 9 GSTR 8

Question #7: Minimum number of returns to be filed by normal taxpayer annually under GST?

35 38 37 40

Question #8: What is the due date of filing Annual Return under GST?

30th September of next financial year 31st December of next financial year 31st july of next financial year None of the above

Question #9: Which of the following statement is not true?

Filing of returns would be through online mode. A registered Tax Payer shall file GST Return at GST Common Portal either by himself or through his authorized representative. There would be revision of returns. All of the above.

Question #10: Compounding tax payers would have to file

Monthly Return Quarterly Return Six Monthly Return Only Annual Return

Question #11: What is the due date of filing return for Compounding Taxpayer?

16th of the month next to quarter 20th of the month next to quarter 10th of the month next to quarter 18th of the month next to quarter

Question #12: Which of the following monthly Return form need to be filed by Input Service Distributor?

GSTR 3 GSTR 6 GSTR 8 GSTR 5

Question #13: Which of the following has not been subsumed at the state level into GST ?

State Value Added Tax Tax on agriculture Land Taxes on Lottery Entertainment Tax

Question #14: What is the threshold limit for North East india to get registered under GST?

20 lakhs 15 lakhs 10 lakhs 9 lakhs

Question #15: Which of the following mode can be used for payment under GST?

Electronic Payment Payment through challan generation -GSTN Common Accounting Codes All Above

Question #16: What does G stands for in GST?

General Global Goods Great

Question #17: What kind of Taxes will GST replace?

Central Excise Tax Service Tax Entertainment Tax All the types of taxes

Question #18: Which of the following taxes leviable on an intra-State transaction?

CGST SGST BOTH OF ABOVE IGST

Question #19: The maximum rate prescribed under IGST is:

14% 28% 26% 40%

Question #20: Supply includes which of the following?

Goods Services Goods or Services Goods and Services

Question #21: What is the threshold limit of turnover for opting composition scheme under GST?

Rs. 20 lacs Rs. 10 lacs Not exceeding Rs. 50 lacs None of the above

Question #22: What is the rate applicable for a composition dealer, being a manufacturer?

Not exceeding 2.5% 5% 0% No composition for manufacturer