61.
Which form has to be filed for withdrawal from composition levy?
A
GST CMP 04
B
GST PCT 2
C
GST CMP 03
D
GST MIS 1
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Which form has to be filed for withdrawal from composition levy?
GST CMP 04
GST PCT 2
GST CMP 03
GST MIS 1
Which of the following GST bill have been passed by the Parliament?
GST (Compensation to States) Bill
UTGST Bill
IGST Bill
All of the above
What is GST ?
Goods and Services Tax (GST)
Gods and Services Tax (GST)
Goods and Services Total (GST)
None of these
Who is the Chairperson of the GST Council
Finance Secretary
State's Finance Minister by rotation
Union Finance Minister
Prime Minister
What kind of Tax is GST?
Direct Tax
Indirect Tax
Depends on the type of goods and services
None of the above
The time of supply of goods shall be the earlier of ………………………………..
date of issue of invoice
date of receipt of payment
last date
either of the above
Which country has the second-highest GST rate of 27%?
Colombia
Brazil
Argentina
Chile
IGST is levied on supply of goods and provision of services by …………………………
Centre
Union Territory
State
both b) and c)
Which of the following is subsumed under Central GST?
Central Sales Tax
Service Tax
Customs Duty
all of the above
The IGST is charged by?
Central Government of India
State Government of Andhra
Only 1
Only 2
GST Laws are implemented on the recommendation of
Central Government
GST Council
GST Network (GSTN)
President of India
Exemption from registration is available to
Central & State Govt. Departments
both a) and b)
Agriculturists
None of the above
The tax IGST charged by ................... Government
Central
State
Concerned department
Both A and B
What is CGST?
Center Goods and Service Tax
Capital Goods and Service Tax
Capacity Goods and Service Tax
Central Goods and Service Tax
Which of the following require themselves to be registered compulsory, irrespective of threshold limit?
Casual taxable person
Input service distributor
non-resident taxable person
all of the above
India has chosen ................... model of dual-GST?
Canadian
Cuba
Belize
Nicaragua
The concept of Goods and Services Tax (GST) is originated in
Canada
USA
Britain
Germany
Zero rated supply includes supplies made
By SEZ unit in India
Both (a) and (b)
to SEZ unit in India
None of the above
Which state became the first state of India to ratify GST bill?
Bihar
Telangana
Assam
Andhra Pradesh
GSTN comes under which Act?
Banking Regulation Act 1949
RBI Act 1934
Indian Partnership Act, 1932
Companies Act, 2013