Registration – Test 2

The Number of Digits in the PAN based GSTIN
registration Number will be :

What is the full form of UN?

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:

Threshold limit of Rs. 20 lakhs for GST registration means for voluntary registration the person should have aggregate turnover of 20 lakhs or more.

Within how many days a person should apply for registration?

A person having———business verticals in a State—–obtain a separate registration for each business vertical.

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?

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

When there is any change in particular of application of registration then registered person shall inform such change in how many days?

Certificate of registration is issued in which form?

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:

A non-resident taxable person is required to apply for registration:

A person applying for registration as a casual taxable person shall be given a temporary reference number by the Common Portal ———–.

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?

Persons liable to make estimated Advance Tax deposit to obtain GST Registration are:

The application form for registration by casual taxable person is:

The form of application for registration, used by a non-resident taxable person is:

Which of the following statement is true for Mr. X, a
casual taxable person?

The registration certificate granted to Non resident taxable person is valid for _____days from the effective date of registration.

Registration certificate granted to casual taxable person or non-resident taxable person will be valid for:

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 ————-

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.

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.

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
______.

Which one of the following cannot be a reason for cancellation of registration?

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”

The proper officer will have regard to the following, while cancelling registration ?

What is the validity of the registration certificate?

Within how many days an application for revocation of cancellation of registration can be made?

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.