1.

The introduction of goods and services tax on 1st July, 2017 was very significant step
in the field of _____ in India.
a) Indirect tax reforms
b) Direct Tax
c) VAT
d) Tax Reforms
2. One of the principles adopted for subsuming the taxes was that taxes or levies to be
subsumed should be part of the _____.
a) Transaction chain
b) Revenue fairness
c) petroleum products
d) value
3. The subsumation should result in _____ in intra and inter–state levels.
a) free flow of tax credit
b) alcohol for human consumption
c) inter–state supplies
d) transaction value
4. _____ is the chairperson of the GST council.
a) Vice Chairperson
b) Chairperson
c) Both
d) Union Finance Minister
5. The State Finance Minister’s shall choose one amongst them as _____ of the council.
a) Destination
b) Vice Chairperson
c) Chairperson
d) Union Finance Minister
6. _____ of the total number of member of the GST council shall constitute the quorum
at its meetings.
a) Two
b) One–half
c) All
d) None of the above
7. The GST council has made 5 laws, namely, CGST law, UTGST law, SGST law,
IGST law and _____ law.
a) petroleum products
b) GST compensation
c) inter–state supplies
d) Integrated law
8. All administrative control over taxpayers having turnover _____ shall be divided
equally in the ratio of 50% each for the Central and State Tax administration.
a) above ` 2.50 crores
b) below ` 1.50 crores
c) above ` 1.50 crores
d) above ` 3.50 crores
9. GST is applicable on _____ of goods and services.
a) Destination
b) Inter–state supplies
c) Supply
d) Value addition at each stage
10. GST is _____ based consumption taxation.
a) Indirect tax reforms
b) Goods and services tax networks
c) Destination
d) None of the above
11. Import of goods would be treated as _____.
a) Indirect tax reforms
b) alcohol for human consumption
c) inter–state supplies
d) intra-state supplies
12. GST is applicable to all goods and services except _____.
a) Destination
b) alcohol for human consumption
c) Indirect tax reforms
d) intra-state supplies
13. GST on _____ would be applicable from the date as recommended by GST council.
a) Indirect tax reforms
b) petroleum products
c) destination
d) None of the above
14. _____ will be levied by centre in addition to GST on tobacco and tobacco products.
a) Destination
b) Central excise duty
c) alcohol for human consumption
d) VAT
15. _____ would provide three front end services to the taxpayers namely, registration,
payment and returns.
a) Goods and services tax networks
b) Destination
c) Indirect tax reforms
d) Direct tax reforms
16. The introduction of goods and services tax on 1st July, 2017 was very significant step
in the field of _____ in India.
a) Indirect tax reforms
b) Direct Tax
c) intra-state
d) None of the above
17. GST would be applied on _____ of goods or services.
a) Supply
b) Destination
c) Indirect tax reforms
d) None of the above
18. GST is based on the principle of _____ based consumption taxation.
a) Destination
b) Indirect tax reforms
c) intra-state
d) None of the above
19. Import of goods would be treated as _____ state supplies.
a) State
b) intra-state
 c) inter–state supplies
d) No supplies
20. Taxpayers with an annual turnover of _____ would be exempt from GST.
a) 10 lakhs
b) 30 lakhs
c) 20 lakhs
d) 50 lakhs
21. CGST and SGST / UTGST will be charged on _____ transactions.
a) Government
b) State
c) intra-state
d) None of the above
22. In an area inside the sea between 12 nautical miles to 200 nauticalmiles, _____ will be
payable.
a) CGST
b) SGST
c) IGST
d) UTGST
23. The export of goods or services is considered as a _____.
a) Zero-rated supply
b) Government
c) Direct Tax
d) None of the above
24. The State Finance Minister’s shall choose one amonst themselves as _____ of the
coucnil.
a) Vice Chairperson
b) Chairperson
c) Both
d) None of the above
25. Central sales Tax is a _____ to be subsumed under GST.
a) State
b) intra-state
c) Government
d) Inter-state
26. Central Taxes to be subsumed under GST include _____.
a) Central Excise Duty
b) Service Tax
c) Central Sales Tax
d) Both (a) & (b)
27. State Taxes to be subsumed under GST include _____.
a) State VAT
b) Central Sales Tax
c) Entry Tax
d) All of the above
28. One of the principles adopted for subsuming the taxes was that the taxes or levies to
be subsumed should be primarily in the nature of _____.
a) Direct Tax
b) Indirect tax
c) either (a) or (b)
d) None of the above
29. The subsumation of taxes should result in free flow of _____ in intra and inter-state
levels.
a) tax credit
b) goods and services
c) Revenue
d) None of the above
30. Chairperson of the GST council is _____.
a) Union Minister of state in charge of revenue
b) Union Finance Minister
c) One elected person amongst the state finance Minister’s
d) Minister in charge of Finance or Taxation.
31. The Vice-chairman of the GST council is _____.
a) Union Minister of state in charge of revenue
b) Union Finance Minister
c) One elected person amongst the state finance Minister’s
d) Minister in charge of Finance or Taxation.
32. GST would be applicable on _____ of goods or services.
a) Supply
b) Manufacture
c) Consumption
d) Production
33. GST is based on the principle of _____ based consumption.
a) origin
b) source
c) Destination
d) Production
34. Central & excise duty shall be levied in addition to GST on _____.
a) petroleum products
b) alcohol products
c) tobacco and tobacco products
d) alcohol for human consumption
35. To ensure single interface all administrative control over _____ of taxpayer having
turnover below ` 1.5 crore would vest with Central Tax administration and over _____
with the state tax administration.
a) 90%, 10%
b) 40%, 60%
c) 60%, 40%
d) 10%, 90%
36. _____ is a tax that is shifted from one taxpayer to another.
a) Direct Tax
b) Indirect Tax
c) Entry Tax
d) GST
37. Indirect Tax is a _____.
a) Regressive Tax
b) Progressive Tax
c) Tax on tax
d) Value added tax.
38. GST is charged on _____ of goods or services.
a) Manufacture or provision
 b) Consumption
c) Supply
d) Demand
39. GST is based on _____ consumption taxation.
a) Supply based
b) Origin based
c) Production based
d) Destination based
40. In area inside the sea between 12 nautical miles to 200 nautical miles, _____ will be
payable.
a) CGST
b) SGST
c) IGST
d) UTGST
41. Integrated Goods and Service Tax means tax levied under the IGST Act on the supply
of any goods and/or services in the course of _____ trade or comer.
a) inter–state
b) State
c) General
d) Intra-state
42. _____ under IGST is supply of any goods and/or services in the course of inter-state
trade or commerce.
a) taxable event
b) integrated tax
c) Supply
d) None of the above
43. Taxable event under IGST is the _____ of goods and / or services in the course of
inter-state trade or commerce.
a) Supply
b) reverse charge basis
c) exemption
d) None of the above
44. IGST is levied on all inter-state supplies of all goods and/or services except on the
supply of _____ for human consumption.
a) General
b) alcoholic liquour
c) Taxable event
d) None of the above
45. The _____ on goods imported into India shall be levied in accordance with the
provisions of section 3 of the customs Tariff Act, 1975.
a) exemption
b) integrated tax
c) Taxable event
d) Intra tax
46. The integrated tax on supply of _____ shall be levied from date notified by the
Government.
a) Taxable event
b) General
c) petroleum products
d) None of the above
47. The integrated tax on supply of taxable goods or services or both by unregistered
person to a registered person, is to be paid by the recipient on _____.
a) taxable event
b) exemption
c) reverse charge basis
d) None of the above
48. The Government, if required, may grant General, special or Adhoc _____.
a) exemption
b) integrated tax
c) taxable
d) credit
49. The Government may, if required, issue an explanation or clarification regarding
scope of exemption with in _____ from the date of issue of such exemption
notification.
a) One year
b) two years
c) Three years
d) Four years
50. The person supplying exempted goods or services or both shall not collect tax in
excess of _____.
a) effective rate
b) integrated tax
c) supply
d) None of the above
51. Aggregate Turnover _____ cess.
a) include
b) excludes
c) cess
d) None of the above
52. _____ means supply of any goods or services or both which attracts nil rate of tax.
a) exempt supply
b) exempt supplies
c) value of inward supplies
d) None of the above
53. _____ does not include tax paid under composition levy.
a) Ouput Tax
b) Input Tax
c) central tax
d) None of the above
54. _____ excludes tax payable on reverse charge basis.
a) central tax
b) Output Tax
c) Input Tax
d) None of the above
55. _____ excludes tax payable on reverse charge basis.
a) central tax
b) Output Tax
c) Input Tax
d) None of the above
56. Input Tax credit cannot be availed if the payment for supply is not made within _____
from the date of issue of the invoice.
a) 45 days
b) 180 days
c) 3 years
d) 6 months
57. _____ sent for job work shall be deemed to be supplied by principal to job worker if
not received back within 1 year.
a) excludes
b) Inputs
c) Output
d) None of the above
58. Capital Goods sent for job work shall be deemed to be supplied by principal to job
worker if not received back within _____.
a) 6 months
b) 180 days
c) 3 years
d) 45 days
59. The _____ shall distribute the credit of integrated tax and central tax.
a) central tax
b) state tax
c) Input service distributor
d) None of the above
60. The Input service Distributor shall distribute the credit of _____ as central tax or
integrated tax.
a) state tax
b) integrated tax
c) central tax
d) None of the above
61. The Input service Distributor shall distribute the credit of Integrated Tax as _____ or
_____.
a) integrated tax, central tax
b) central tax, state tax
c) Input Tax, Ouput Tax
d) None of the above
62. Aggregate Turnover means aggregate value of _____. (i) exempt supplies (ii) taxable
supplies (iii) cess (iv) inter-state supplies
a) (i), (ii), (iv)
b) (i), (ii), (iii)
c) (i), (ii)
d) all (i) to (iv)
63. Aggregate Turnover excludes _____.
a) exempt supplies
b) value of inward supplies
c) cess
d) both (b) and (c)
64. Exempt supply of any goods or services or both which attracts _____ rate of tax.
a) Nil
b) zero
c) subsidized
 d) either (a) or (b)
65. _____ includes non-taxable supply.
a) Aggregate Turnover
b) Exempt supply
c) Export supply
d) Inward supply
66. Input tax does not include _____.
a) IGST on import of goods
b) SGST and UTGST
c) Tax paid under composition levy
d) Tax payable section 9(3) and 9(4)
67. Output Tax excludes _____.
a) cess
b) input tax credit
c) composition levy
d) tax payable on reverse charge basis
68. If the payment to the supplier of goods or services is not made within _____ from the
date of issue of invoice, the input tax credit on such goods or services cannot be
availed
a) 6 months
b) 180 days
c) 45 days
d) 30 days
69. A registered person shall not be entitled to take input tax credit in respect of any
invoice or debit note for supply of goods or services or both after _____.
a. 20th October of the next financial year.
b. 31st December of the next financial year
c. or (b), whichever is earlier
d. or (b) whichever is later
70. Input tax credit on Motor vehicles can be claimed only if they are used for supplying
services of _____.
a) transportation of passengers
b) transportation of goods
c) imparting training on driving
d) all the above
71. A person who has been granted registration under GST Act, is entitled to take credit
of input tax in respect of _____ from the day immediately preceding the date from
which he becomes liable to pay tax.
a) inputs held-in stock
b) inputs contained in semi-finished goods held-in stock
c) inputs contained in finished goods held in stock
d) all the above
72. Inputs sent for job work not received back by the principal within _____ of being sent
out shall be deemed to be supplied by the principal to the job workers.
a) 1 year
b) 3 years
c) 6 months
d) 180 days
73. Capital goods sent for job work not received back by the principal within _____ of
being sent out shall be deemed to be supplied by the principal to the job worker.
 a) 3 years
b) 1 years
c) 6 months
d) 180 days
74. The Input service distributor shall distribute the credit of _____ as central tax or
integrated tax.
a) central tax
b) state tax
c) integrated tax
d) both (a) and (c)
75. E–Way Bill stands for _____.
a) Electronic Way Bill
b) Unique e–way bill number
c) Non–resident Taxable Person
d) None of the above
76. On generation of e–way bill, a _____ is made available to supplier, recipient and
transporter.
a) Unique e–way bill number
b) Non–resident Taxable Person
c) Electronic Way Bill
d) None of the above
77. Validity of the e–way bill depends upon the _____ goods have to be transported.
a) inter–state
b) Annual Return
c) Intra-state
d) composite
78. From 1st April, 2018, e–way bill is required for _____ movement of goods.
a) ticket
b) distance
c) inter–state
d) None of the above
79. E–Way Bill can be _____ within 24 hours of its generation. (Modified / cancelled).
a) inter–state
b) monthly return
c) cancelled
d) None of the above
80. The option for extending validity of e–way bill is available before and after _____ of
expiry of the validity.
a) 5 hours
b) 2 hours
c) 4 hours
d) 3 hours
81. The details of outward supply cannot be furnished during _____ of succeeding month.
a) 11th to 15th
b) 12th to 15th
c) 11th to 17th
d) 10th to 12th
82. Every registered person has to furnish a _____ by 20th of next month.
a) monthly return
b) Final Return
 c) Annual Return
d) Quarterly
83. Final return is to be furnished within _____ of the date of cancellation of date of order
of cancellation.
a) 4 months
b) 3 months
c) 6 months
d) 12 months
84. The maximum late fee for delayed furnishing of returns other than the Annual Return
is _____.
a) ` 5,000
b) ` 10,000
c) ` 2,000
d) ` 15,000
85. The maximum late fee for delayed furnishing of _____ is 0.25% of turnover in the
state or Union Territory.
a) Annual Return
b) Monthly return
c) Final Return
d) None of the above
86. _____ is an instrument containing all the necessary details of transactions of supply of
goods / services.
a) Delivery Challan
b) Invoice
c) E-Way bill
d) Sales voucher
87. A registered person supplying taxable goods shall issue invoice _____ removal of
goods for supply to the recipient, where supply involves movement of goods.
a. before
b. after
c. at the time of
d. (a) or (b)
88. In case of continuous supply of services, the invoice shall be issued _____. (i) on a
before the due date of payment, where the due date of payment is ascertainable from
the contract. (ii) before or at the time when the supplier of service receives the
payment, where the due date of payment is not ascertainable from the contract. (iii) on
or before the date of completion of that event, where the payment is linked to the
completion of an event
a) (i), (ii)
b) (iii) only
c) (ii), (iii)
d) (i), (ii) & (iii)
89. Where the goods being sent or taken on approval for sale or return are removed before
the supply takes place, the invoice shall be issued before or at the time of supply or
_____.
a) 6 months from the date of removal
b) None of the above
c) both (a) and (b)
d) None of the above
90. An invoice is to be issued before or after provision of service but within _____ from
the date of supply of service.
a) 15 days
b) 14 days
c) 30 days
d) 45 days
91. TDS @ _____ is to be deducted by the deductor from the payment made or credited
to the deductee.
a) 1%
b) 5%
c) 10%
d) 2%
92. For the purpose of deduction of tax the value of supply shall _____ the amount of
central / state / union territory / integrated tax and cess indicated in the invoice.
a) exclude
b) not be
c) maximum
d) None of the above
93. TDS shall _____ deducted where supplier and place of supply are in different states.
(be/not be)
a) not be
b) be
c) maximum
d) None of the above
94. The amount deducted as tax is to be paid to the Government within _____ after the
end of the month in which it is deducted.
a) 15 days
b) 10 days
c) 20 days
d) 30 days
95. The deductor shall furnish the TDS certificate in Form _____.
a) GST REG-07
b) GSTR-7A
c) GST REG-06
d) GST PMT-01
96. Form GSTR-7A is to be issued within _____ of crediting the amount to the
Government.
a) 15 days
b) 10 days
c) 5 days
d) 30 days
97. Late fee for delay in issuing TDS certificate is _____ ` 5,000.
a) reconciliation statement
b) value of supplies
c) maximum
d) monthly return
98. TDS is credited to the electronic _____ ledger of the deductee.
a) credit
b) Annual Return
c) Cash
 d) monthly return
99. The TDS deductor can obtain registration without having _____.
a) TAN
b) Aadhar Card
c) PAN
d) None of the above
100. Any person required to deduct tax has to submit an application for registration
in Form _____.
a) GST REG-07
b) GST PMT-01
c) GSTR-7A
d) GST REG-06
101. The registration certificate to a Tax deductor is issued in Form _____.
a) GST REG-06
b) GST REG-07
c) GST PMT-01
d) GSTR-7A
102. Every _____ shall furnish a return in Form GSTR-7.
a) tax deductor
b) Annual Return
c) reconciliation statement
d) None of the above
103. The details furnished by the deductor shall be made available to supplier in
Part C of Form _____.
a) GST-2A
b) GST PMT-01
c) GSTR-7A
d) GST REG-07
104. _____ for every financial year is to be submitted by every registered person on
or before 31st December of succeeding financial year.
a) Annual Return
b) tax deductor
c) value of supplies
d) None of the above
105. Every operator has to furnish a return within _____ after the end of month.
a) 20 days
b) 10 days
c) 15 days
d) 30 days
106. The input tax credit of SGST and UTGST _____ be utilized for payment of
central tax. (can / cannot)
a) cannot
b) can
c) be
d) None of the above
107. All _____ of a taxable person shall be recorded and maintained in an
Electronic liability Register.
a) liabilities
b) assets
c) debit
 d) Amounts payable
108. _____ includes tax payable but excludes interest, fee and penalty.
a) Tax dues
b) debited
c) liabilities
d) payables
109. Interest @ _____ is payable on delayed payment of taxes.
a) 18%
b) 24%
c) 20%
d) 12%
110. Interest @ _____ is payable on excess claim of credit / excess reduction of
output tax liability.
a) 24%
b) 12%
c) 18%
d) 20%
111. The electronic liability register is maintained in form _____.
a) IGST
b) GST PMT-01
c) GSTR1A
d) GSTR2A
112. All amounts payable by a registered person are _____ to electronic liability
register.
a) credited
b) debited
c) cash
d) None of the above
113. Payment of every liability by a _____ as per return shall be made by debiting
electronic cash ledger or electronic credit ledger.
a) Unique number
b) registered person
c) Electronic credit Ledger
d) None of the above
114. The _____ shall be maintained in Form GST PMT-02.
a) common portal identification number
b) Electronic credit Ledger
c) credit
d) None of the above
115. Every claim of input tax credit shall be credited to _____.
a) cash
b) Electronic credit Ledger
c) Tax dues
d) None of the above
116. No entry shall be directly made in the electronic _____ ledger.
a) debit
b) cash
c) credit
d) None of the above
117. The Electronic _____ ledger shall be maintained in Form GST PMT 05.
 a) credit
b) debit
c) cash
d) transaction
118. Over the counter payment through authorized banks is restricted upto _____
per challan per tax period.
a) ` 20,000
b) ` 30,000
c) ` 10,000
d) ` 15,000
119. CPIN stands for _____.
a) Electronic credit Ledger
b) input tax credit
c) common portal identification number
d) electronic cash ledger
120. CPIN is a _____ unique number to identify the challan.
a) 14 digit
b) 12 digit
c) 10 digit
d) 13 digit
121. CPIN is valid for _____.
a) 15 days
b) 25 days
c) 10 days
d) 12 days
122. A _____ shall be generated at the common portal for each debit or credit to the
electronic cash or credit ledger.
a) Unique number
b) credit
c) registered person
d) CPIN
123. A unique identification number is generated at the common portal for each
_____ in the electronic liability register.
a) credit
b) debit
c) liability
d) CPIN

124. The unique identification number relating to discharge of any liability shall be
indicated in the corresponding entry in the electronic _____ register.
a) liability
b) Tax dues
c) credit
d) None of the above
125. A supplier is liable to be registered under GST Act in the state or union
territory other than special states, where he makes a taxable supply of goods or
services or both, if the aggregate turnover exceeds ______.
a) ` 40,00,000
b) ` 20,00,000
c) ` 10,00,00n0
 d) ` 40,20,000
126. A supplier supplying goods or services or both from more than one state will
have to take _____ registration in every state.
a) Separate
b) not liable
c) transferee
d) permission
127. In case of transfer of business _____ has to obtain a fresh registration.
a) reverse charge
b) transferee
c) Casual taxable person
d) None of the above
128. _____ means an individual or a Hindu Undivided Family who undertakes
cultivation of land.
a) business
b) Agriculturist
c) reverse charge
d) karta
129. An agriculturist is not liable to obtain registration under the GST Act to the
extent of supply of produce out of _____.
a) business residence in India
b) Cultivation of land
c) non-resident taxable person
d) None of the above
130. Persons who required to pay tax under _____ have to compulsorily get
registered under GST.
a) not liable
b) transferee
c) reverse charge
d) None of the above
131. Supplier of goods or services or both _____ agent supplying goods / services
on behalf of principal.
a) excluded
b) includes
c) rendered
d) None of the above
132. _____ is the person supplying goods or services.
a) place of business
b) supplier
c) recipient
d) None of the above
133. Goods supplied by agent are treated as goods supplied by _____.
a) recipient
b) principal
c) rendered
d) None of the above
134. _____ of supply of goods means person liable to pay consideration.
a) fixed establishment
b) recipient
c) place of business
 d) None of the above
135. Where no consideration is payable, person to whom goods are _____ means
the Recipient.
a) rendered
b) fixed establishment
c) delivered
d) None of the above
136. Where no consideration is payable for supply of service, person to whom
service is _____ is the Recipient of services.
a) delivered
b) includes
c) rendered
d) None of the above
137. Location of supplier / receiver of supply is location of _____ when supply is
made from / received at a place having registration of the same.
a) fixed establishment
b) usual residence
c) place of business
d) None of the above
138. Location of supplier / receiver is location of _____, When supply is made /
received at place other than place of business.
a) fixed establishment
b) usual residence
c) place of business
d) None of the above
139. In absence of business or fixed or most directly concerned establishment,
location of _____ of supplier / recipient is considered.
a) Inter state supply
b) usual residence
c) different
d) None of the above
140. _____ includes place where taxable person maintains his books of accounts.
a) fixed establishment
b) usual residence
c) place of business
d) None of the above
141. Place of business _____ warehouse or a godown.
a) Inter state supply
b) excludes
c) Nashik
d) None of the above
142. _____ means a place, other than the registered place of business, for carrying
out business activities.
a) usual residence
b) place of business
c) fixed establishment
d) None of the above
143. Fixed establishment is _____ nature of arrangement.
a) includes
b) rendered
 c) permanent
d) None of the above
144. Supply of services imported in India are treated as _____.
a) cannot
b) Interstate supply
c) place of business
d) Imports
145. Supply of goods imported in India are treated as inter–state supply till they
cross _____ of India.
a) custom frontiers
b) includes
c) rendered
d) None of the above
146. Supply of goods / services to or by SEZ developer or SEZ unit is treated as
_____.
a) inter-state supply
b) intra-state supply
c) same
d) None of the above
147. When location of supplier and place of supply is in same state / union
territory, it is treated as _____.
a) intra-state supply
b) different
c) inter-state supply
d) None of the above
148. Supply made to tourist _____ intra–state supply (is / is not).
a) can
b) is
c) is not
d) None of the above
149. Where supply involves _____, location of goods at time when movement of
goods terminates for delivery of goods is treated as place of supply.
a) goods are taken on board
b) import of goods
c) movement of goods
d) None of the above