11.

ACCOUNTS AND RECORDS

1) What course of action can be adopted if there is any incorrect entry made in books of
accounts other than those of clerical nature?
a) It can be deleted directly
b) It must be deleted after obtaining approval from GST officer
c) It can be scored out under attestation
d) No entries can be corrected.

2) Principal place of business means the place of business _____.

a) as Informed to GST officer separately
b) As mentioned in Income tax records
c) As mentioned in the certificate of GST registration
d) As mentioned on sign board of the premises

3) Who is not required to maintain records relating to stock of goods and details of taxes in
terms of Rule 56 of CGST Rules, 2017?
a) Manufacturer
b) Service provider
c) Composition Supplier
d) Transporter

4) Where the _______ considers that any class of taxable persons is not in a position to keep
and maintain accounts in accordance with the provisions of this section, he may, for reasons
to be recorded in writing, permit such class of taxable persons to maintain accounts in such
manner as may be prescribed.
a) GST Council
b) Commissioner
c) Central Government
d) Proper officer

5) In which manner it is mandatory to maintain books of accounts?

a) Manual form
b) Electronic Form
c) Any form -manual or electronic
d) Both manual and electronic

6) How the electronic records be authenticated by a registered person?

a) physical signature
b) digital signature
c) scan copy of physical signature
 d) affixing stamp

7) All the accounts and records are required to be retained until the expiry of____from the due
date of furnishing of annual return.
a) 60 months
b) 72 months
c) 84 months
d) 96 months

8) A registered person is required to maintain books of accounts relating to___________.

(i) Supply of goods or services
(ii) Receipt of goods or services
(iii) Stock of goods
(iv) input tax credit availed
a) (i) & (ii)
b) (i) & (iii)
c) (iii) & (iv)
d) (i),(ii),(iii) & (iv)

9) A registered person who is engaged in manufacturing of Plastic Bottles is required to

maintain books of accounts relating to _________.
(i) Raw material
(ii) Input services
(iii) Goods manufactured including waste & by products
(iv) waste and by products
a) (i) & (ii)
b) (i) & (iii)
c) (iii) & (iv)
d) (i),(ii),(iii) & (iv)