CHAPTER 13: RETURNS
1) The details of outward supplies of goods
or services shall be submitted by –
a) 10th of the succeeding month
b) 18th of the succeeding month
c) 15th of the succeeding month.
d) 20th of the succeeding month.
2) Which form is furnished for submission
of details of outward supplies u/s. 37?
a) GSTR-1
b) GSTR-2
c) GSTR-3
d) GSTR-5
3) Who is required to furnish details of
outward supplies in Form GSTR-1 ?
a) Person paying tax under composition
scheme
b) Non – resident taxable person
c) Both a) & b)
d) None of the above.
4) Details of outward supplies shall include –
a) Invoice
b) Credit and Debit notes
c) Revised invoice issued in relation to
outward supplies
d) All the above.
5) The normal permissible Time Period to
upload the statement of outward supply
will be :
a) From 01st to 10th of the Next Month
b) From 11th to 15th of the Next Month
c) From 20th to 25th of the Next month
d) From 11th to 20th of the Next Month.
6) The registered person shall not be
allowed to furnish the details of outward
supplies during the period
___________________ day of the
month succeeding the tax period.
a) From 01st to 10th of the Next Month
b) From 11th to 15th of the Next Month
c) From 15th to 20th of the Next month
d) From 11th to 20th of the Next Month.
7) Any registered taxable person who fails
to furnish the details and file the return
within the due date prescribed shall be
liable to –
a) Interest at the rate of 1% per month
b) Late fee of Rs. 100 for every day upto Rs.
5,000
c) Both a) and b)
d) None of the above.
8) The date by which the GSTIN will auto
populate the statement of inward supplies
based details of outward supply at the
end of the recipient of the supplies?
a) On 11th of the Next Month
b) On 15th of the Next Month
c) On 17th of the Next Month
d) On 20th of the Next Month
9) Every tax payer paying tax under section
10 (Composition levy) shall file the return
a) By 18th of the month succeeding the
quarter
b) By 18th of the month succeeding the
month
c) By 10th of the succeeding month
d) By 20th of the month succeeding the
quarter.
10) Composition tax payer is required to file
return in Form No.
__________________.
a) GSTR-2
b) GSTR-3
c) GSTR-4
d) GSTR-5
11) Every registered person, after
discharging his liability towards tax,
interest, penalty, fees or any other
amount payable, shall include the details
in
a) Form GSTR-3B
b) Part A of Form GSTR-3
c) Part B of Form GSTR-3
d) Form GSTR – 1
12) A registered person may claim refund of
any balance in the electronic cash ledger
in
a) Form GSTR – 1
b) Form GSTR-3B
c) Part A of Form GSTR-3
d) Part B of Form GSTR-3
13) What shall a registered person do if he
opted composition scheme from normal
from beginning of financial year?
a) Furnish additional return
b) Furnish quarterly return
c) Provide such notice
d) None of the above
14) A person providing OIDAR services shall
file return ____________________ in
FORM ____________________
a) On or before 20th day of the next month,
FORM GSTR-6A
b) On or before 10th day of the next month,
FORM GSTR-2A
c) On or before 20th day of the next month,
FORM GSTR-5A
d) On or before 15th day of the next month,
FORM GSTR-3B
15) Details of inward supplies received by an
ISD shall be reflected in:
a) Part A of Form GSTR-2A
b) Part B of Form GSTR-2A
c) Form GSTR-4A
d) Form GSTR-6A
16) The details furnished by a person
required to deduct tax at source shall be
made available electronically to each of
the suppliers in
_________________________
a) Part B of FORM GSTR-2A & GSTR-4A
b) Part C of FORM GSTR-2A & GSTR-4A
c) Part A of FORM GSTR-3B & GSTR-2A
d) Part B of FORM GSTR-1 & GSTR-4A
17) Every registered taxable person who has
made outward supplies in the period
between the date on which he became
liable to registration till the date on
which registration has been granted shall
declare the same in the
a) first return filed by him after grant of
registration
b) first two returns filed by him after grant
of registration
c) FORM GSTR – 7
d) FORM GSTR – 11
18) Due date of Annual return is –
a) 20th December following the close of
financial year
b) 31 st January following the close of
financial year
c) 31st December following the close of
financial year
d) 31 st March following the close of
financial year
19) Annual Return by taxable persons paying
tax under composition scheme shall be
furnished in
a) Form GSTR- 9
b) Form GSTR-9A
c) Form GSTR-9C
d) Form GSTR – 10
20) Annual Return by taxable persons paying
tax under normal scheme shall be
furnished in
a) Form GSTR- 9
b) Form GSTR-9A
c) Form GSTR-9C
d) Form GSTR – 10
21) Every e-commerce operator required to
collect tax at source under section 52 of
CGST Act shall furnish annual statement
in ________________________
a) Form GSTR-8
b) Form GSTR-9A
c) Form GSTR-9B
d) Form GSTR-9C
22) The due date of filing Final Return is
_____________________?
a) 20th of the next month
b) 18th of the month succeeding the quarter
c) Within three months of the date of
cancellation or date of order of
cancellation, whichever is later.
d) 31st December of next financial year.
23) Final Return shall be furnished in
a) Form GSTR- 8
b) Form GSTR-9
c) Form GSTR-10
d) Form GSTR-11
24) If a registered taxable person fails to
furnish a return under section 39, 44, or
45, a notice shall be issued requiring him
to furnish such return within 15 days in
a) FORM GSTR – 1
b) FORM GSTR-2
c) FORM GSTR-3
d) FORM GSTR-3A
25) Any registered person who fails to
furnish the return required under section
44 by the due date shall be liable to pay?
a) A late fee of Rs. 100 for every day during
which such failure continues subject to a
maximum of an amount calculated at
0.25% of his turnover in the State or
Union territory.
b) A late fee of Rs. 200 for every day
during which such failure continues
subject to a maximum of an amount
calculated at 0.25% of his turnover in the
State or Union territory.
c) A late fee of Rs. 100 for every day during
which such failure continues subject to a
maximum of an amount calculated at 0.5%
of his turnover in the State or Union
territory.
d) A late fee of Rs. 200 for every day
during which such failure continues
subject to a maximum of an amount
calculated at 0.5% of his turnover in the
State or Union territory.
26) A goods and service tax practitioner can
undertake the following activities if
authorized by the taxable person –
a) Furnish details inward and outward
supplies
b) Furnish monthly / quarterly return
c) Furnish Annual and Final return
d) All of the above.
27) The GST practitioner shall
____________________________
a) Prepare the statements with due
deligence
b) Affix his digital signature on the
statements prepared by him or
electronically verify using his credentials
c) Both (a) & (b)
d) None of the above
28) Return is _____________________ for
taxable persons with turnover exceeding
Rs. 1.50 crores and
____________________ for taxable
persons with turnover upto Rs. 1.50
crores.
a) monthly, annually
b) quarterly, monthly
c) monthly, quarterly
d) annually, monthly
29) The special feature of
___________________ is that the
details of supplies received by a recipient
can be auto populated on the basis of the
details furnished by the counterparty
supplier in his GSTR-1
a) GSTR-1 A
b) GSTR-3B
c) GSTR-2A
d) GSTR-4
30) Rectification of mistake in returns is not
allowed after the –
a) due date for filing of return for the
month of September following the end of
the financial year
b) actual date of filing of relevant annual
return
c) (a) or (b), whichever is earlier
d) (a) or (b), whichever is later
31) What are the exceptions to the rule that
GSTR-1 cannot be furnished before the
end of tax period ?
a) Casual taxpayers after closure of their
business
b) Cancellation of GSTIN of normal
taxpayer
c) Input service distributor
d) Both (a) & (b)
32) Every registered taxable person required
to deduct tax at source u/s 51 shall file
_____________________ return within
_____________________
a) Quarterly, 15 days after the end of such
quarter
b) Monthly, 10 days after the end of such
month
c) Quarterly, 20 days after the end of such
quarter
d) Monthly, 18 days after the end of such
month
33) Every taxable person registered as an
Input Service Distributor shall file
__________________ return within
_____________________
a) Quarterly, 15 days after the end of such
quarter
b) Monthly, 10 days after the end of such
month
c) Quarterly, 20 days after the end of such
quarter
d) Monthly, 13 days after the end of such
month
34) Every non-resident taxable person shall
file _______________ return upto
________________
a) 20th day of next month
b) 7
th day after last date of validity period
of registration
c) Earlier of (a) & (b)
d) Any of (a) & (b)
35) True or false: Nil annual return is
required to be filed even if there is no
turnover in the financial year.
a) True
b) False
c) At the option of proper officer
d) None of the above
36) A registered person shall not be allowed
to furnish a return for a tax period if –
a) The return for any of the previous tax
periods has not been furnished by him
b) The amount of tax for the period is not
fully paid
c) (a) and (b) both
d) (a) or (b)
37) Form GSTR-2 contains the details of
__________________
a) Outward supplies
b) Inward supplies
c) Consolidated supplies
d) Tax payable.
38) Regular tax payer is required to file
return in Form No.
___________________.
a) GSTR-2
b) GSTR-1
c) GSTR-3
d) GSTR-2A
39) Any person who is liable to deduct tax u/s
51 is required to file return in Form no
________________
a) GSTR-2A
b) GSTR-7
c) GSTR-6
d) GSTR-5A
40) Input service distributor is liable to file
return in Form no
_____________________
a) GSTR-6
b) GSTR-7
c) GSTR-3
d) GSTR-5A
41) Every non-resident taxable person is
required to file return in Form no
__________________
a) GSTR-4
b) GSTR-7
c) GSTR-6
d) GSTR-5
42) Every taxable person has to summarized
the details of outward and inward supply
in Form no _____________________
a) GSTR-3A
b) GSTR-3B
c) GSTR-2A
d) GSTR-5A
43) Where the amount of ITC in FORM
GSTR-3 exceeds the amount of ITC in
FORM GSTR-3B, the additional amount
shall be ___________________
a) Credited to electronic credit ledger of
the registered person
b) Credited to electronic cash ledger of the
registered person
c) Debited to electronic credit ledger of
the registered person
d) Debited to electronic cash ledger of the
registered person
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