mock test in gst return for preparing CA Inter, CA IPCC, CA Final, CS executive, CS Professional, CMA Inter, CMA Final, GST practitioner exam and competitive exams.
There are various types of returns under GST like the Monthly return, Return for Composition Scheme, Return for Input Service Distributor, Annual return and final return. Under GST, everything will be online and will be updated regularly.
The entire procedure of filing returns can be divided into 5 parts as follows
Submission of return – Matching of ITC – Final acceptance of ITC – Rectification of discrepancies in ITC – Matching of claim in reduction in output tax liability.
gst returns india
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Subject :- GST for CA Final
Chapter :- Returns – Test 1
Questions :- 30
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You have to finish following quiz, to start this quiz:
The details of outward supplies of goods or services shall be submitted by ———
Correct
Incorrect
Question 2 of 30
2. Question
1 points
Details of Outward supplies shall include ———
Correct
Incorrect
Question 3 of 30
3. Question
1 points
The details submitted by the outward supplier in Form GSTR 1 shall be furnished to the recipient regular dealer in form ——
Correct
Incorrect
Question 4 of 30
4. Question
1 points
The details submitted by the outward supplier in Form GSTR 1 shall be furnished to the recipient compounding dealer in form ———
Correct
Incorrect
Question 5 of 30
5. Question
1 points
The details submitted by the outward supplier in Form GSTR 1 shall be furnished to the input service distributor in form ———–
Correct
Incorrect
Question 6 of 30
6. Question
1 points
Which of the following is true?
Correct
Incorrect
Question 7 of 30
7. Question
1 points
The details submitted by the supplier in Form GSTR 1 are communicated to the registered taxable person in ———–
Correct
Incorrect
Question 8 of 30
8. Question
1 points
Which of the following is a correct statement?
Correct
Every registered taxable person other than ISD, non-resident tax payer & a person paying tax under section 10, 51 or 52 shall verify, validate, modify or delete the details communicated in Form GSTR 2A.
Incorrect
Every registered taxable person other than ISD, non-resident tax payer & a person paying tax under section 10, 51 or 52 shall verify, validate, modify or delete the details communicated in Form GSTR 2A.
Question 9 of 30
9. Question
1 points
The details of inward supplies of goods or services in Form GSTR 2 shall be submitted by —————
Correct
Incorrect
Question 10 of 30
10. Question
1 points
Details of Inward supplies shall include ———-
Correct
Incorrect
Question 11 of 30
11. Question
1 points
Any modification / deletion done by the recipient to the details contained in Form GSTR 2 shall be communicated to the supplier in:
Correct
Incorrect
Question 12 of 30
12. Question
1 points
The supplier on receiving the communication in Form GSTR 1A shall accept, reject or modify the details by:
Correct
Incorrect
Question 13 of 30
13. Question
1 points
A registered taxable person other than ISD, non-resident tax payer & a person paying tax under section 10, 51 or 52, shall file its periodical in:
Correct
Incorrect
Question 14 of 30
14. Question
1 points
Every tax payer paying tax under section 10 (Composition levy) shall file the return in
Correct
Incorrect
Question 15 of 30
15. Question
1 points
Which of the following is correct?
Correct
Incorrect
Question 16 of 30
16. Question
1 points
The certificate of details of tax deducted by the deductor shall be furnished to the deductee in Form
Correct
Incorrect
Question 17 of 30
17. Question
1 points
The e-commerce operator collecting tax under section 52 shall file its monthly return in ———–
Correct
Incorrect
Question 18 of 30
18. Question
1 points
State which is a true statement:
Correct
Incorrect
Question 19 of 30
19. Question
1 points
What is the time limit for rectification of GSTR 1, GSTR 4 and GSTR 6?
Correct
Incorrect
Question 20 of 30
20. Question
1 points
The First return shall be filed by every registered taxable person for the period from ———
Correct
Incorrect
Question 21 of 30
21. Question
1 points
The details of inward supply furnished by the registered taxable person shall be matched with the ———-
Correct
Incorrect
Question 22 of 30
22. Question
1 points
If Input credit claimed by recipient is more than the output tax declared by the supplier or if the supplier has not declared the outward supply, then ———
Correct
Incorrect
Question 23 of 30
23. Question
1 points
The discrepancy pointed out in GST MIS 1 and GST MIS 2 with regard to excess input tax credit claimed has not been rectified the by the supplier as well as the recipient. The excess input tax credit is ———
Correct
Incorrect
Question 24 of 30
24. Question
1 points
Every registered taxable person shall be entitled to take credit of input tax in his return and such input tax credit shall be credited to ———-
Correct
Incorrect
Question 25 of 30
25. Question
1 points
The details of every credit note relating to outward supplies furnished by the registered taxable person shall be matched
Correct
Incorrect
Question 26 of 30
26. Question
1 points
If the reduction in output tax liability claimed by the supplier is more than the corresponding reduction in input tax credit declared by the recipient or if the recipient has not reduced the input tax liability, then ———
Correct
Incorrect
Question 27 of 30
27. Question
1 points
The discrepancy pointed out in GST MIS 1 and GST MIS 2 with regard to excess reduction of output tax has not been rectified the by the supplier as well as the recipient. The excess reduction of output tax is ———
Correct
Incorrect
Question 28 of 30
28. Question
1 points
The due date for furnishing the annual return for every financial year by every registered taxable person other than ISD, non-resident tax payer, a person paying tax under section 10, 51 or 52 and a casual taxable person is ———-
Correct
Incorrect
Question 29 of 30
29. Question
1 points
Every registered taxable person who is required to get his accounts audited under section 35(5) shall furnish electronically ———
Correct
Incorrect
Question 30 of 30
30. Question
1 points
The annual return shall be filed by the registered taxable person (other than dealers paying tax under section 10) in form ———-