Registration – Test 2

Which of the following are the advantage of taking registration under GST ?

Registration of GST is_________ based ?

Supplies has to register in each of the __________ / __________

Whether centralised registration is available under GST ?

Virender Ltd., registered in Haryana, and has multiple branches in various States. Whether the company needs to take a _______ registration for the branches in various States ?

Sumit Ltd., registered in Haryana has multiple branches within Haryana. The company can take ______ registration for the multiple branches in Haryana ?

Business vertical means ______ component of an enterprise which is engaged in the supply of individual goods or services or group o related goods or services which is subject to certain  risk and returns which are different from risk of other verticals

Under “Business Vertical”, the risks and returns are ___________ from those of other business verticals.

GST Identification Number contains ____ digits

_____ registration is required to be obtained for SGST/UTGST, CGST, IGST

Every supplier shall be liable to register under GST, in a non-special category States, where he makes _______ supply of goods or services, if his aggregate trunover in a financial year exceeds Rs.20,00,000.

Every supplier in a no-special category States shall be liable to register under GST, where he makes taxable supply of goods or services if his aggregate turnover in a financial year exceeds

Every supplier shall be liable to register under GST, where he makes taxable supply of goods or services from specified category States, if his aggregate turnover in a financial year exceeds

Which of the following States is covered under specified category States ?

Which of the following States is not covered under specified category States ?

Which of the following supplies shall be covered within the meaning of Aggregate Turnover ?

Aggregate turnover ______ the value of inward supplies on which tax is payable on reverse charge basis.

Aggregate turnover excludes

Jitender Ltd., registered in New Delhi has multiple branches in various States. The company has to take registration under GST for all the branches, if

Anuj, who is located in Haryana, makes taxable supply of Rs.14,00,000 to Robin of Chandhigarh. He also provides exempt supplies amounting Rs.8,00,000. Whether Anuj is required to obtain registration under GST ?

Ankush who is located in Chhattisgarh, makes taxable supply of Rs.18,00,000 to Aman of UP. He also exports to Singapore amounting Rs.5,00,000. Whether Ankush is required to obtain registration under GST ?

Whether registration is required under GST, if a person is engaged exclusively in making supplies, tax on which is required to be paid on reverse charge basis ?

Whether registration is required under GST, if a person is engaged exclusively in making exempt supplies ?

Mr.Chawla, an advocate is providing legal services amounting Rs.20,00,000 to Mr.Jain, on which tax is to be paid by Mr.Jain under reverse charge. Whether Mr.Chawla is required to obtain registration under GST ?

Mr.Sampath, an advocate is providing legal services amounting Rs.20,50,000 to ABC Pvt Ltd., on which tax is to be paid by ABC Pvt Ltd. under reverse charge. Whether Mr.Sampath is required to obtain registration under GST ?

Whether a person is liable to be registered under GST Act, if he was registered under pre-GST Law ?

The appointed day for the purpose of “Registration” in GST means

Mr.A, a registered taxable person has transferred his business as a going concern to Mr.B during FY 2018-19. Whether Mr.Ba is liable to obtain a fresh registration ?

Who are covered within the meaning of Agriculturist for the purpose of GST ?

Agriculturist means a person who cultivates land by