Mock test in demand and recovery under GST for preparation CA Inter, IPCC, CA Final, CMA Inter, CMA Final, CS executive programme, CS Professional programme Exams and for GST practitioner & Government and Competitive exams.
Mock test in demand and recovery under gst
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Subject :- GST for CA Final
Chapter :- Demands and Recovery – Test 1
Questions :- 30
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What is the time limit for issue of order in case of fraud, misstatement or suppression?
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Question 2 of 30
2. Question
1 points
What is the time limit for issue of order in case of other than fraud, misstatement or suppression?
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Question 3 of 30
3. Question
1 points
Is it obligatory on the part of the Department to take on record the assessee’s representation during adjudication and issue of order?
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Incorrect
Question 4 of 30
4. Question
1 points
What is the maximum amount of demand for which the officer can issue an order under section 73 in case of other than fraud, misstatement or suppression?
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Incorrect
Question 5 of 30
5. Question
1 points
What is the maximum amount of demand for which the officer can issue an order under section 74 in case fraud, misstatement or suppression?
Correct
Amount of tax + interest + penalty of 100% of tax
Incorrect
Amount of tax + interest + penalty of 100% of tax
Question 6 of 30
6. Question
1 points
What is the prescribed monetary limit of Central Tax for Superintendent of Central Tax for issuance of show cause notices and orders under Section 73 and 74?
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Incorrect
Question 7 of 30
7. Question
1 points
What is the prescribed monetary limit of Integrated Tax for Superintendent of Central Tax for issuance of show cause notices and orders under Section 73 and 74 read with Section 20 of the IGST Act?
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Question 8 of 30
8. Question
1 points
What is the prescribed monetary limit of Central Tax for Deputy or Assistant Commissioner of Central Tax for issuance of show cause notices and orders under Section 73 and 74?
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Incorrect
Question 9 of 30
9. Question
1 points
What is the prescribed monetary limit of Integrated Tax for Deputy or Assistant Commissioner of Central Tax for issuance of show cause notices and orders under Section 73 and 74 read with Section 20 of the IGST Act?
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Incorrect
Question 10 of 30
10. Question
1 points
What is the prescribed monetary limit of Central Tax for Additional or Joint Commissioner of Central Tax for issuance of show cause notices and orders under Section 73 and 74?
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Incorrect
Question 11 of 30
11. Question
1 points
What is the prescribed monetary limit of Integrated Tax for Additional or Joint Commissioner of Central Tax for issuance of show cause notices and orders under Section 73 and 74 read with Section 20 of the IGST Act?
Correct
Incorrect
Question 12 of 30
12. Question
1 points
Where the service of Notice or issuance of order is stayed by a Court order, can the period of such stay be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or in sub-sections (2) and (10) of section 74?
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Incorrect
Question 13 of 30
13. Question
1 points
What is the maximum number of times a hearing can be adjourned?
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Incorrect
Question 14 of 30
14. Question
1 points
Whether the amount of tax, interest and penalty demanded in the order can exceed the amount specified in the Notice?
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Incorrect
Question 15 of 30
15. Question
1 points
Whether penalties under any other provisions of the Act be imposed in respect of adjudication proceedings under section 73 or 74?
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Incorrect
Question 16 of 30
16. Question
1 points
What is the time limit for issue of order in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a Court, from the date of communication of the said direction?
Correct
Incorrect
Question 17 of 30
17. Question
1 points
Whether interest is payable on the tax short paid or not paid even if it is not specified in the order determining the tax liability?
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Incorrect
Question 18 of 30
18. Question
1 points
Any amount of tax collected shall be deposited to the credit of the Central or State Government:
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Question 19 of 30
19. Question
1 points
Is there any time limit for issue of notice under section 76 in cases where tax collected but not paid?
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Incorrect
Question 20 of 30
20. Question
1 points
Within how many years should the proper officer issue an order from the date of issue of notice?
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Incorrect
Question 21 of 30
21. Question
1 points
Whether the person who has borne the incidence of amount apply for refund of surplus left after adjustment towards tax collected but not paid under section 76?
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Incorrect
Question 22 of 30
22. Question
1 points
In case the person does not deposit tax, collected in contravention of Section 76, is the same recoverable with interest?
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Question 23 of 30
23. Question
1 points
What happens if a taxable person has paid CGST & SGST or, as the case may be, CGST & UTGST (in SGST / UTGST Act) on a transaction considered by him to be an intra-state supply but which is subsequently held to be an inter-state supply?
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Incorrect
Question 24 of 30
24. Question
1 points
What happens if a taxable person has paid IGST (in IGST Act) on a transaction considered by him to be an inter-state supply but which is subsequently held to be an intra-state supply?
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Question 25 of 30
25. Question
1 points
Whether a taxable person who has paid IGST on a transaction considered by him to be an inter-state supply, but which is subsequently held to be an intra-state supply is required to pay interest?
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Incorrect
Question 26 of 30
26. Question
1 points
Whether a taxable person who has paid CGST& SGST or, as the case may be, CGST & UTGST on a transaction considered by him to be an intra-state supply, but which is subsequently held to be an inter-state supply is required to pay interest?
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Incorrect
Question 27 of 30
27. Question
1 points
The time limit for payment of tax demand is ………………from the date of service of the order
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Incorrect
Question 28 of 30
28. Question
1 points
If it is expedient in the interest of the revenue, can the proper officer after recording reasons in writing, require a taxable person to make payment of tax demand within shorter period as may be specified by him?
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Incorrect
Question 29 of 30
29. Question
1 points
Recovery of amount payable by a defaulter can be made from:
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Question 30 of 30
30. Question
1 points
After how many days, the proper officer may cause the sale of distressed property?
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Incorrect
GST is payable on a self-assessment basis.
If the assessee pays GST on self-assessment correctly then there will not be any problem.
If there is any short payment then the GST authorities will initiate demand and recovery provisions of GST against the assessee.
If there is any wrong utilization of input credit, then the GST authorities will initiate demand and recovery provisions of GST against the assessee.
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