I1

29.
ANSWERS
12.5 CHECK YOUR
12.1
(b) 15 (d) 22. (b) 29 (6) 36. (c) 43. (b)
1. (d) 8.
2. (C) 9. (d) 16. (a) 23. (d) 30 (d) 37. (d) 44 (b)
3 (a) 10. (c) 17. (a) 24. (a) 31. (d) 38 (d) 45. (a)
(c) 11 (c) 18. (a) 25. (a) 32. (a) 39. (c) 46. (d)
4.
5 (b) 12 (d) 19. (c) 26. (a) 33. (b) 40. (b) 47. (c)

6 (c) 13 (a) 20. (b) 27 (d) 34. (d) 41. (c)

42
7. (c) 14. (d)
21. (a) 28. (a) 35 (a) (a)

12.2 (1) State (2) 10 lakhs (3) excluding (4) includes (5) includes (6) includes (7) includes
(8) includes (9) includes (10) includes (11) includes (12) includes (13) includes (14) excludes
(15) 22-6-2017 (16) on which the ROC issues a certificate of incorporation (17) not be (18) not
be (19) 5 (20) not be (21) can (22) cannot (23) valid passport (24) shall be (25) shall be
(26) have (27) not have (28) thirty (29) GST REG-01 (30) B (31) GST REG-02 (32) GST
REG-06 (33) state, PAN, 15 (34) UIN (35) UIN
-
12.3 [A]: (1) (c), (2) - (d), (3) - (a), (4) - (1), (5) (b), (6)- (e). (7) (i) (8) (g). (9)- (h)
[B]: (1) (e), (2) - (c), (3) - (d), (4)- (b), (5) - (a)
12.4 True:3, 6, 8, 9, 11, 12, 13, 14, 15, 16, 17, 18, 22, 23, 24, 25, 26, 29;
False : 1,2, 4, 5, 7, 10, 19, 20, 21, 27, 28
26. True; Rule 18 of CGST Rules, 2017.
27.False; Notification No. 65/2017 - Central Tax dated 15.11.2017.
alse; Section 24 read Notification No. 10/2017 Integrated Tax dated 13.10.2017.
29.True; Section 24(vii) of the CGST Act.
1 MULTIPLE CHOICE QULOTIONO
in auloalol ?
10OW Ihe aggagato tuovor of 20 likh (9xoluetin hø vahirs 0 hward stpplas
taxable supplen GJEsEi, iKpoit ot f
(a) Apgrogülo valuo of all oxi9l
ioveaio ouug
asls),
iyalbta by a poraom on amo PAN0Opulod on all Inlia
hvig
andntoalato nupphon of n potion (exohling ui vitlhio of nwad supplos
supplieti
ot all takalble
() Augiegato valiopornon on tevone ohargo basla), oknpl iupplleos, Oko1 of a
payableo by a AGprAloly.
of a pe iDI 0Omputod lor otoh slato
at ntoratato aupplon ol gootts/sorvlcos
of all taxalblo intranlato iupplleos, vxpol slualo siepavately,
(c) Aggogalo valuo
BUpplloa of a pamon havng
aame PAN onmpulod l0r uch
taxableo iuppllon (oxaluclimgj
Iho valio ol nward eupplios on
all aonrt
(d) Aggogata valuo of
pornon on rov0mo ohugo bass), xOnipt stupplos, oxport of ar
in payabla by n Indlin baeia
PAN compulod on all
nteratato tupplion of a pori0n laving tiane
and Act, 30ST Act nd
GST Aot.
tAN if any ohargod indor Ca8T
Wlhetlhor all pomona no mmandatorly
roqurod to obtnn roglstrallon?
(a) Yen
in
ho la an ngrlaultur pornon oxclusivoly ongagod in aupplylna oe
or
(b) Not roqulrod
limit clooa nol Oxcogd in a linanalal yøar
g0oda or sorvicos, it spocilod throshold
or poraon oxclusivoly ongagod n upplylng
6
(o) Not roqulred it ho is an agrloulluniat
g0oda or 8orvicos,
In a tinancal yonr thon only neod to obtain
(d) No, only il apociliod throshold oxcooda
. Wlilch ono of tho lollowing ls truo?
(a) A porson can't coloct tax unloss ho la roglstorod.
Dis nggrogalo turnovor oxcoode 20 la
(b) Roglstorod porson not lablo to colloct lax tl
10 Lakha as tho caso may bo,
(c) A porson can colloct tho tax durlng tho porlod of his provislonal
rogiatratilon.
(d) Both (a) and (b) aro corroct.
4. Which of tho following torms aro usod for roglatratlon?
(a) Form GSTR-1 (b) Fom GSTAPL-01
(c) Fom aST REG-01 (d) Form aST RFD-O01
5. Within how many days a porson should apply for roglatration?
(a) Within 60 duys from tho dato ho bocomos liablo for roglstration.
(b) Within 30 daya from tho dato ho bocomos lablo lor rogletrtion.
(c) No Tmo Lmit
(d) Within 90 days trom tho dato ho bocomos llablo for roglstration.
B. Aporson having businoss vorticals in a Stato obtain
a soparato roglstratlom
0achbusnoss vortical.
(a) Singlo, ahall (b) Multiplo, shall
(o) Multlplo, may (d) Singlo, May
7 Which ono of following statomonts ls corroct?
(a)Voluntary rogistratlon ls not posalblo undor GST.
Voluntarlly roglstorod porson not llablo to comply
wlth all tho provlslons of tho dS
0A porson may got himsolf roglstorod voluntarily skot
and shall comply wilth all tho provi
CST
G)None of tho abovo.
PAN Iseuod undor tho Incomo Tax Act la mandatory for grant of roglstratlon.
0t ls ono of tho documonto letod.
Ooo, but non-rosldont taxablo poraon may bo grantod roglstration on any
documont. the basls Or

ONo
OOBOVvon for non-rosldont taxablo poroons
 U'nder GST
Registration
E-comme operator shou get roglsterod?
An octive ol reshold limit
irrospec
Yos,
(a) equirod to registor only if his nggrogato tunovor oxcoods
tha throoliold linmit.
is located in North-westorn statos.
os, if ho
roquired to register if hoi is liablo to collect tnx at sourco
(d) He is limit and for hls aggrogato
Oxceeds the ihroshold tumovor
validity of the ragisration cortificato?
Wha is the
ye0ar (b) No validity
(a) One
(c) Valid til
it is cancelled (d) Fiva yoars
What isha
the validity of the rogistration cortlicate
issud 1o casual taxablo porson
taxable person? and non-rosldont
from the effective dato rogistration
(a) 90 days
h Period specified in the application for ragistration
(c) Earliest of (a)
or (b) abovo
(d)
180 days from the elecive date of rogistration
12.When can a voluntarily registration bo cancallod?
ol lf the person does not start businoss within
six months from tho
(b) Business has been discontinuod or transforrod for
date of rogistration.
any roason.
(c) Non-filing of returns ior a continuous poriod
of six months or lor
in case of composito doaler. thrae consocutlve tax
poriod
(d) All of the above
1a. What are the consequences of
obtaining registration by
(a) Liable to cancellation of registration by
misreprosontation?
propor officor.
(b) Liable to a fine not excoeding ? 10,00,000/
(c) Imprisonment for a period of 6
months to 3 yoars.
(d) Both (b) and (c)
14.Does cancellation of registration
under CGST affect tho liability
prior to cancellation of registration? undor SGST/IGST for poriod
(a) Cancellation of registration will
immune his liability
(b) Cancellation of registration undor CGST only.
will immune his liability
c) Cancellation of registration will undor IGST only.
immune his liabilty
IGST. undor SGST and CGST but
not undor
(d) Cancellation
does not affect the liability of
CGST/SGST/IGST taxable person
to pay tax and othor
Act. dues undor
15.Within how many
days an application for rovocation
(a) Within 7 days from of cancellation of
the date of service of the cancollation rogistration can bo made?
(b) Within 15 ordor.
days from the date of
c) Within 45 days from issue of tho cancollation ordor.
(d) Within
the date of issuo of tho cancellation
30 days from the ordor.
16.Which of date of service of the cancollation
the following statements ordor.
0) Revocation are corrOct?
of cancellation of
revocation of cancellatlon rogistration undor CGST/SGST
of rogistration Act shall bo doemod to bo a
() Cancellation of under SGST/CGST Act.
registration under CGST/SGST
registration Act shall bo doomod to be a cancellation o
under SGST/CGST Act.
( evocation of
a revocation ofcancollation of registration under CGSTIsGST
cancollation of registration Act shall not bo doomod to
undor SGSTICGST Act
ncellation of registration
under CGST/SGST Act shal not bo doomod to bo a canc atlon
Ol registration
(a) under SGST/CGST Act.
) and ()
c) (i) and (jii) (b) () and (iv)
Who can (d) Gii) and (v)
submit pplication
a) Non- for istration in Form GST REG-097
Resident taxable
C) Person porson (b) Input servico distributor
deducting tax sourco at sourco
at (d) Person collocting tax
 Tur - Introduction ef Gonds and
Services Taxr (M. Com.: SEM-IM
ndirect
of rogistration has boon
approved, a certilicate of rogistratio
T8,Whero the appicaton for grant
hall bo made available to the applicant on the-- Common Portai
(b) FORM GST CER-06,
(a) FORM GST REG-06, Commnon Portal
FORM GST REG-10,
ompany portal
Jurtsdhctional ofice (d)
(C)FORM GST CER-06. pornons upon subm ing an applicatcn
Numbor will bo allotted to the tollawing
An Lnque ldentity
(0) All the taxable porsons can apply.
can appiy
financiat instifuiorn or consulate of embas
or e
(6) Oniy unregisterod porsons multlateral
UNO or any
(C) Specialz ed agency of the
of foreign countie5
CGST/SGST Act a prominentor
(d) No such concept undor his cortificate of registration in n
person shall display shall bo displayed on tho
20.Every rogistered taxablo also GSTIN
at his principai and at
every other place of businoss
of business
board at the entry of such places. displayed only at a rogistered placo
(a) No. certificate of
rogistration to be
on the namo board,
GSTIN noed not be displayed
correct.
(b) Yes, above statoment is
only on tho invoices. to be displayod only at regsta
(c) No, GSTIN to bo displayod cortificato of rogistration
corect subjoct to
(d) Above statement is
place of business. is mandatory?
physical verification of business premises
21.Under what circumstances power of proper officer.
premises is a discretionary
(a) Physical veriication of business
wt
the propor oficor is not submited
for registration asked by
(b) additional information
specified time facts.
on misrepresentation of
(c) certficate of registration is obtained in the common portal within spect
is not uploaded
(d) if photograph of the business premise
tume erstwhile Act
Business which has centralizod rogistration under
22. registration under GST Law
(a) Shall obtain a centralized it is making taxable suppies
separate rogistration in each state from where
(b) Shall obtain
(c) Shall obtain registration on temporary basis
undor GST
(d) No need to apply for registration liable to be registered und
any of the existing laws, who is not
23. Every person registered under his option, submit an application in FORM GST REG-25
the Act may, on or before at
cancellation of registration granted to him
the September 30. 2018 (b) October 31, 2018
(a) (d) March 31, 2019
(c) November 30, 2018 relation to transportation of goods (inctuding
us
24.Wno will take registration on services in
on supplies made by him
household for personal uso) i, GTA avails ITC
(b) GTA, RCM
(a) GTA, forward charge (d) Service receiver, RCM
(c) Service receiver, forward charge
25,Which one of the followingtaxis true?
(a) A person cant collect unless he is registered. 7 20 lakhs
fb) Registered person not lable to collect tax his aggregate tunover exceeds
till

lahs as the case may be.

A person
c) can collect the tax during the period of his provisional registraton
(d) None of the above
26.An E-commerce operator should get registered irespective of his threshold limit?
(a Yes
) required to register ontly it his aggregate tumover exceeds the threshold lirmit
NO
c) He is tequired to register it he is liable to collect tax at source and his aggrega u
eKCeeds he threshold lirnit.
d None of the above
27 Which ofthe foliowing require compulsony registration, irrespective of threshold limi
a) Casual taxable person (b) Non Resident taxable persorn
ci Person Hable to pay under Reverse Charge Mechanism
Al
of the
above
 Under GST
isTation 69
d to
required to ohta
obtain registration it he is required to pay tax
ADETSOnnoI taxables
under reverse charge
ble supplies made by him. and
here rect,if
o
are 1 person
nerson whoa
who are required to pay 1ax under reverse
charge, irrespective of threshold
registration.
btain
nal i# person
person who are required to pay tax under revêrse charge
IncorecI, #
() uch value of supplies under reverse charge exceeds the threshold limit.
obtain registration only

statement is correct
Above
c) person reguired to obtain registration i he is required to pay
tax under reverse charge
(6)
Ac he is also making taxable supplies irespective of the threshold limit.
ande started
supply of goods and services in Delhi. He is
required to obtain registration, i#
aggregate turnover øxceeds during a financial year.
his
lakh (b) 20 lakh
(a) 10
(c)30lakh (d) 50 lakh
.Aggregate turnover includes
(a) Taxable
supplies (b) Exemptsupplies
Exports
(c) (d) All of the above
which of the following persons are compulsornly required
to obtain registration?
(a) Persons making any inter-State taxable supply
(p) Non-resident taxable persons making taxable
supply
ic) Casual taxable persons making taxable
supply
(d) All of the above
2 Wnich of the following persons are not
liable for registration?
(a) Any person engaged exclusively in
supplying services wholly
(D) Casual Taxable Person exempt from tax
(c) Both (a) and (b)
None of the above
(d)
.Rohan Toys is a registered
supplier of goods in Delhi.
organised in Mumbai (next It intends to
month) where it does not attend a 7 days' Business
which of the following have a fixed place of Fair
statements are true for business. Examine
a) Rohan Toys is not required Rohan Toys:
to obtain registration
Fair. in Mumbai for
attending a 7 days'
(D) Rohan
Toys has to obtain Business
registration as a
Fair. casual taxable person for
(c) Rohan attending the Business
Toys has to obtain
(d) None of a Unique ldentification
the above Number for attending
34.Everysupplier the Business Fair.
shall be liable to
than Special
Category
be registered under
this Act in the State or
both, if his aggregate States, from where he Union Territory, other
turnover in a financial makes a taxable supply of
(a) 10 lakhs year exceeds goods or services or
c) 1.5 crores (6) 25 lakhs
nere a person (d) 20 lakhs
makes taxable supplies
alegory States, he of goods or services
exceeds shall be liable to or both from any
be registered if his aggregate of the Special
(a) 10 lakhs turnover in a financial year
c) 1.5 crores (b) 25 lakhs
ne calculation of
a) State wise aggregate turnover
to
(d) 20 lakhs
decide the registration limít
Turnover will be based on
c) All over (b) State wise Tumover
axa India Turnover excluding Export
minimum turnover (d) All over Turnover
a) 10 lakhs limit in GST excluding Export
that is applicable to the
c)1.5 crores State of Maharasntra
(6) 25 lakhs
.Thedealers (d) 20 lakhs
oare not eligible
for any threshold limit
for registration under GST laware
b) Casual tributors and Dealers
making supply
c) alers ealers and Non-resident Taxable through Electronic Commerce Operator
Persons
ld) All of making inter-state Supplies and
the above those having Reverse Charge Liability
70 Indirect Tax - Introduction of Goods and Services lux (M. Com.: EM
M-n

9.Suppose a dealer who is a resident of Delhi has business places both a Deihi and Utar Practo
axdest
From where does he have to take GST registration?
(a) From Delhi only
(b) From Uttar Pradesh only with the sama b..
Delhi and Uttar Pradesh PAN
C) Ho has to take separato GST registration both at
(d) From either of the states all over india. Can such.
one Multi National Company (MNC) has places of business nan
0.SuppOse
MNC take a single centralised GST registration?
(a) Yes it makes supplies of goode
in all the states from where
(O) No (it has to take registration
services) Office in India is situated
egistration only from the state in which its Head
C)
(d) Either (a) or (c)
to obtain registration?
41. Are all suppliers mandatorily required
(a) Yes in supplying exemm
il is an agriculturist or person exclusively engaged
(b) Not required he
goods or services exclusively engaged in supplying year
exemrs
is an agriculturist or person
(c) Not required if he any financial
specified threshold exceeds in
goods or services and for others the
if

in any financial year

(d) No only if the specified threshold exceeds of businese
of the Job work from the registered place
42. The supply of goods after the completion
place of a Job worker
for Job work
(a) The Principal who despatched the goods
(b) The Job worker
(c) Either of the partyy
(d) Deemed supply of the Job worker
43. Where a business carried on by a taxable person registered under this Act is transferred to
another person as a going concern,
(a)Transferror's registration shall be taken as transferee's registration
(b) The transferee shall be liable to be registered w.e.f. the date of transfer
(c) Both transferor and transferee are required to obtain fresh registration
(d) None of the above
44. Shall a dealer making the exclusive supply of Liquor or Petrol, Diesel and Crude Oil have to tale
registration under the GST Act?
(a) Yes (b) No
(c) Optional (d) Either (a) or (c)
45. Who is called a Deemed supplier of Services?
(a) Input Service Distributor (b) Job Worker
() Agent (d) Subsidiary Company
46.Threshold limit of registration applicable
is to the following persons
(a) Input Service Distributor, whether or not separately registered under this Act
oNon-resident taxable persons making taxable supply
0 Every Electronic Commerce Operator
G)None otthe above
7Whch ofthe following statements are correct?
a
Voluntary regstration is not possible under GST
bVoluntasy registered person not liable to comply with all
the provisions of the GST
Aperson may get himself registered voluntary and shall comply with
all the provisions o
INone of the above
2FILL IN THE BLANKS
SiratonIn CSJ 1S
State / Tax] specific.
nmakes a single takable supply from a
10lakhs 120 1akhs] branch in any of the special states, the tntesho
 rriries I eutdudesj uppliss wtesMH rate at ta
i es i erttde) Sipplies whely rempt frorm
es
is
I eciudes, Suppfies
not ta1able urder
Tax.
des estiudes) Supplies of AlCohofic the Act.
liquor for human
icdes eciudas Suoplies listed ir Schedule Hl.
isdes f esthdesj Exporta of goods / services.
itncdistess
suduces} Zero-rated Sucplies.
ides/ etaudesj inter-State supplies between units of
a person
hggsg1s turnus firvcisdes encludesl Inter-State Supplies
made by the taxable
udss/ erciudes) frrward supplies
A 1h 1arpsysts sto uerts taxed under RCM.
tegs16 uridet various earier indirect tax
laws are liable to be
6ihs1s 9 usinsss is 1ranisfs:red, pursuarit
to
tr815f6r95 1 t ts r6gtered Htti ensct from thiesanction of a scherne for amalgamation the
date. nenitioned in the scheme on
7.Anybes)
p9t0) Srigage9 GciUsvesty, in
supplyirng goods that are
not liable to tax, shall.
rt hsbls to registtation
- [be/
.Ary pers0n srigags9d szrlusivsly, in supphying
bs t ts) liabis to 15gistration goods that are wholly exernpt tax,
shall
9.Casual tavabls pstsons ars
required to obtain GST
udsrtakirng businss8 registration at least
20.A casualtaz person shall, days prior to
[be/ not be]
21.Input tay credn. can / caninot be] availedrequired to file annual return.
a Casusi 37abls person. in respect of goods
and/or services received
22.Anon-f6sident ta1abls by
person can
cornostion levy. cannot) exercise the option to
23.ton-1ssident tazabls pay tax under
person should apply for
24.Input taz cred. registration using
a.
9sidont tanabls -[shall bg / shali not
bej available in respect -[valid passport/ PAN}
25.The ta95 paid pers0n. of goods imported
by a non-
by a non-resident taxable
credit to the
respective recipients. person. [shall be I shall not bel available
20.A casual taxable as
person does
in India. [have / not have] a fixed
27.A non-6sident place of business in a State
taxable /UT
UT in person does.
Iridia. -[have / not havej a fixed place of
28.Evory person business in a State/
who is liable to
. the date on
Tho details
of name otc.
be
which he bøcomes registered shall apply for registration
iable to registration. wîhin. days from
.Applicant shall subrnit should be furnished in Part A of Form No..
Part
specified n
that Form. of Form GST REG-01, duly
signed, along with docurments
Applicant shall rocoive
2.Cotilicato of Acknowledgement of Application
registration shall in Form.
3.Each taxpayor be granted in Form.
is assigned
a- -wise -based, -digit GSTIN.
. 0STINYh 20d agency of the United Nations Organization is required to obtain a UIN
goo OIN GSTIN/ PANJ is needed for claiming
rOcoived by refund of taxes paid on notified suppues o
a consulate of a foreign couniry.