Online exam 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.
MCQ's in demand and recovery under gst
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Subject :- GST for CA Final
Chapter :- Demands and Recovery – Test 2
Questions :- 30
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The following amounts due cannot be paid through installments,
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Question 2 of 30
2. Question
1 points
Maximum number of monthly installments permissible under section 80 is ———-
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Question 3 of 30
3. Question
1 points
Which officer/s has the power to grant permission for payment of tax through installment?
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Question 4 of 30
4. Question
1 points
Which of the following acts by a person are treated as void when it is done after any amount has become due from him?
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Question 5 of 30
5. Question
1 points
What all modes of transfers covered under section 81
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Question 6 of 30
6. Question
1 points
When transfer of property would be considered void?
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Question 7 of 30
7. Question
1 points
When transfer of property would not be considered void?
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Question 8 of 30
8. Question
1 points
Whether any amount payable under this Act by the taxable person is a first charge on his property?
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Question 9 of 30
9. Question
1 points
What liabilities can be recovered on account of first charge on the property of such taxable person or such person as per section 82 of the CGST Act,2017?
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Question 10 of 30
10. Question
1 points
Whether property of a taxable person be provisionally attached to protect the revenue?
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Question 11 of 30
11. Question
1 points
Who is competent authority for passing an order for provisional attachment?
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Question 12 of 30
12. Question
1 points
Till what period does the order passed for provisional attachment is valid?
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Question 13 of 30
13. Question
1 points
Provisional attachment can be done under section 83:
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Question 14 of 30
14. Question
1 points
The Commissioner shall issue a fresh notice to recover the Government dues, if:
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Question 15 of 30
15. Question
1 points
When Commissioner is not required to serve fresh notice to recover the Government dues?
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Question 16 of 30
16. Question
1 points
Who can issue fresh notice for enhanced demand by appeal, revision of application or other proceedings:
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Question 17 of 30
17. Question
1 points
In terms of Rule 142 (7) of the CGST Rules, any rectification of order, in accordance with the provisions of section 161, shall be made by the proper officer in:
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Question 18 of 30
18. Question
1 points
Different designations have been prescribed to function as a proper officer on the basis of
———- for issue of notice and demand.
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Question 19 of 30
19. Question
1 points
What is the time limit for issue of order in case of reasons other than fraud, misstatement or suppression?
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Question 20 of 30
20. Question
1 points
Repeat notices can be sent to the assessee on the same grounds on which once a SCN has been issued. Comment.
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Question 21 of 30
21. 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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Question 22 of 30
22. 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 23 of 30
23. Question
1 points
What is the rate of interest that needs to be paid in case of default as per section 73?
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Question 24 of 30
24. Question
1 points
What is the rate of penalty for default u/s 74 if the payment has been made after issue of notice?
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Question 25 of 30
25. Question
1 points
The notice should be issued at least ———-before me limit of issue of order u/s 23.
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Question 26 of 30
26. 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?
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Question 27 of 30
27. Question
1 points
Any amount of demand debited in the electronic liability register shall stand ————given by the appellate authority or Appellate Tribunal or Court & the electronic liability register shall be credited accordingly.
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Question 28 of 30
28. Question
1 points
Maximum number of monthly installments permissible under section 80 is:
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Question 29 of 30
29. Question
1 points
What liabilities can be recovered on account of first charge on the property of such taxable person or such person as per section 82 of the CGST Act, 2017?
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Question 30 of 30
30. Question
1 points
When Commissioner is not required to serve fresh notice to recover the Government dues?
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GST is payable on a self-assessment basis.
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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