Payment of Tax – Test 1

Which of the following registers / ledgers are maintained at the GST Portal?

Payment of tax made electronically is reflected in,———

Payment made through challan will be credited to which registers / ledgers?

Electronic credit ledger is maintained in Form,

While making purchases the dealer has to pay GST which is available as credit while making payment for outward supply. Such credit is reflected in GST portal in,—-

The major heads in the electronic cash ledger, electronic liability register and challan for deposit of tax are ————-

In each major heads in the electronic cash ledger, electronic liability register and challan for deposit of tax, the minor heads are

Credit available in Electronic Credit Ledger can be used for payment of,

Payment of tax, interest or penalty for each month shall be made by debiting  —— on or before the due date of filing return.

What is deemed to be the date of deposit in the electronic cash ledger?

Which of the following statement is correct: –

What is the full form of CPIN?

What is the full form of CIN?

What is the full form of BRN?

What is E – FPB?

Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a ———-

Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the ———

The electronic liability register of the person shall be debited by, ———–

Every taxable person shall discharge his tax and other dues under this Act in the following order,
1. Dues related to returns of previous tax periods;
2. Due related to the return of the current tax period
3. Demand u/s 73 or 74
Which is the proper order to discharge the above liabilities?

Can SGST paid in one State be utilized for payment of SGST in another state?

What gets debited to the electronic credit ledger?

Balance in electronic credit ledger under IGST can be used against which liability?

A Company has head office in Bangalore and 4 branches in different states, all registered under GST and one ISD registered unit in Delhi. How many electronic cash ledgers will the company have?

Taxable person made an online payment of tax due to technical snag CIN was not generated but my bank account is debited. what should he do?

What is the due date for payment of tax?

What is the validity of challan in FORM GST PMT-06?

Balance in electronic credit ledger under SGST can be used against which liability?

Input tax credit of CGST can be utilised for the following?

What should the taxable person do if he pay’s tax under wrong GSTIN?

M/s. Kuber Anand is registered under GST. He has
output tax liability as under-
CGST: Rs. 85,00,000
SGST: Rs. 85,00,000
IGST: Rs. 1,05,00,000
It has input tax credits as under-
CGST: Rs. 1,50,00,000 including credit of Rs.
75,00,000 carried forward from TRAN-1
SGST: Rs. 30,00,000
IGST: Rs. 1,20,00,000
Calculate the amount of tax to be deposited in cash?