The Number of Digits in the PAN based GSTIN
registration Number will be :
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Question 2 of 30
2. Question
Category: GST CA Final
What is the full form of UN?
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Question 3 of 30
3. Question
Category: GST CA Final
Mr. X becomes liable to pay tax on 1st August, 2018 and has obtained registration on 15th August, 2018. Such person is eligible for input tax credit on inputs held in stock as on:
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Question 4 of 30
4. Question
Category: GST CA Final
Threshold limit of Rs. 20 lakhs for GST registration means for voluntary registration the person should have aggregate turnover of 20 lakhs or more.
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Question 5 of 30
5. Question
Category: GST CA Final
Within how many days a person should apply for registration?
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Question 6 of 30
6. Question
Category: GST CA Final
A person having———business verticals in a State—–obtain a separate registration for each business vertical.
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Question 7 of 30
7. Question
Category: GST CA Final
Mr. X, a new client, comes to you to apply for a GST
Registration for a proprietorship concern and has
query on time limit for taking registration? Another
question is that he would submit all the required
documents of registration now and will not be available from tomorrow since he is travelling. He is
ready to provide Class 2 digital signatures along with
required documents. Can application for registration
be signed digitally in his absence?
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Question 8 of 30
8. Question
Category: GST CA Final
Mr. A wants to register under GST Act and wants to know what is the acceptable Bank account related proof? I) Scanned copy of first page of passbook
ii) Scanned copy of relevant page of bank statement
iii) Scanned copy of Cancelled cheque without entity or
proprietor name
iv) Scanned copy of Cancelled cheque containing name of the
proprietor or business entity
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Question 9 of 30
9. Question
Category: GST CA Final
When there is any change in particular of application of registration then registered person shall inform such change in how many days?
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Question 10 of 30
10. Question
Category: GST CA Final
Certificate of registration is issued in which form?
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Question 11 of 30
11. Question
Category: GST CA Final
When an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be:
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Question 12 of 30
12. Question
Category: GST CA Final
A non-resident taxable person is required to apply for registration:
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Question 13 of 30
13. Question
Category: GST CA Final
A person applying for registration as a casual taxable person shall be given a temporary reference number by the Common Portal ———–.
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Question 14 of 30
14. Question
Category: GST CA Final
Mr. A has been registered as a casual taxable
person, for an exhibition program conducted at
Delhi. While obtaining registration Mr. A deposited
some amount as advance deposit of tax and after
end of registration period the amount refundable
from such advance deposit is Rs. 20,000. The
certificate of registration was in force for the whole
period but Mr. A was unaware of furnishing returns
u/s 39. What will be the amount refundable to him?
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Question 15 of 30
15. Question
Category: GST CA Final
Persons liable to make estimated Advance Tax deposit to obtain GST Registration are:
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Question 16 of 30
16. Question
Category: GST CA Final
The application form for registration by casual taxable person is:
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Question 17 of 30
17. Question
Category: GST CA Final
The form of application for registration, used by a non-resident taxable person is:
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Question 18 of 30
18. Question
Category: GST CA Final
Which of the following statement is true for Mr. X, a
casual taxable person?
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Question 19 of 30
19. Question
Category: GST CA Final
The registration certificate granted to Non resident taxable person is valid for _____days from the effective date of registration.
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Question 20 of 30
20. Question
Category: GST CA Final
Registration certificate granted to casual taxable person or non-resident taxable person will be valid for:
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Question 21 of 30
21. Question
Category: GST CA Final
Where a change in the constitution of any business results in change of the Permanent Account Number (PAN) of a registered Person, the person shall apply for ————-
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Question 22 of 30
22. Question
Category: GST CA Final
The proper officer may cancel the registration of taxable person from such date, as he may deem fit, in case where a person who has taken voluntary registration has not commenced business within __ from the date of registration.
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Question 23 of 30
23. Question
Category: GST CA Final
Any registered taxable person, whose registration is cancelled by the proper office on his own motion, may apply to such officer for revocation of cancellation of the registration within ————from the date of service of the cancellation order.
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Question 24 of 30
24. Question
Category: GST CA Final
The proper officer may cancel the registration of
taxable person from such date, as he may deem fit,
in case where a person paying tax under
composition scheme has not furnished returns for
______.
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Question 25 of 30
25. Question
Category: GST CA Final
Which one of the following cannot be a reason for cancellation of registration?
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Question 26 of 30
26. Question
Category: GST CA Final
Which of the following is correct statement:
“The registration granted to a person is liable to be
cancelled if the said person
(1) does not conduct any business from the declared
place of business (1) does not conduct any
business from the declared place of business
(2) issues invoice without supply of goods or services
in violation of the (2) issues invoice without supply
of goods or services in violation of the provisions of
the GST law provisions of the GST law
(3) violates provisions relating to Anti Profiteering” (3)
violates provisions relating to Anti Profiteering”
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Question 27 of 30
27. Question
Category: GST CA Final
The proper officer will have regard to the following, while cancelling registration ?
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Question 28 of 30
28. Question
Category: GST CA Final
What is the validity of the registration certificate?
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Question 29 of 30
29. Question
Category: GST CA Final
Within how many days an application for revocation of cancellation of registration can be made?
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Question 30 of 30
30. Question
Category: GST CA Final
Which of the following statements are correct? (I) Revocation of cancellation of registration under
CGST/SGST Act shall be deemed to be a revocation of
cancellation of registration under SGST/CGST Act.
(ii) Cancellation of registration under CGST/SGST Act shall be
deemed to be a cancellation of registration under
SGST/CGST Act.
(iii) Revocation of cancellation of registration under
CGST/SGST Act shall not be deemed to be a revocation
of cancellation of registration under SGST/CGST Act.
(iv) Cancellation of registration under CGST/SGST Act shall
not be deemed to be a cancellation of registration under
SGST/CGST Act.
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