Registration – Test 4

Chandan of New Delhi in engaged in making taxable supplies of service through Tomato, an electronic commerce operator. During FY 2018-19. he made taxable supplies of Rs.9,75,000. Whether Chandan is liable to get registered under GST Act ?

Rajesh of New Delhi is engaged in making taxable supplies of services through Potato, an electronic commerce operator. During FY 2018-19, he made taxable supplies of 47,83,000. Whether Rajesh is liable to get registered under GST Act ?

Ayushman of USA is providing online data storage services to Himanshu, who is registered taxable person in Mumbai. Whether Ayushman is liable to get registered under GST Act ?

James of Canada is providing online gaming services to a non-taxable person, Mahesh of Dehradun. Whether James is liable to get registered under GST Act ?

A person who is liable to be registered under GST Act shall get himself registered within __________ from the date on which he becomes liable to registration

A casual taxable person shall get himself registered within _____  from the date on which he becomes liable to registration

A non-resident taxable person shall get himself registered within_______ from the date on which he becomes liable to registration

A casual taxable person or non-resident taxable person shall get himself registered atleast _____ prior to the commencement of business.

A person making supplies from territorial waters of India shall obtain registration in the

In which form, the application for registration under GST Act is to be filed ?

The application for registration under GST Act is filed on

The acknowledgement of receipt of application in respect of registration under GST Act shall be issued in

How much penalty shall be levied for not obtaining the registration under GST Act ?

The registration under GST is granted to the applicant within __________ from the date of submission of application

What is the time limit for issuance of notice to the applicant in case of deficiency in the application for registration under GST ?

Under which form the proper officer issues notice to the applicant in respect of deficiency in the application for registration under GST ?

What is the time limit for furnishing  of clarification be the taxable person to the proper officer, where notice had been issued by the proper officer to the applicant in case of deficiency in the application for registration under GST ?

Under which form, clarification is furnished by the taxable person to the proper officer against the notice issued by proper officer in respect of deficiency in the application for registration under GST ?

Suppose in the above case, if the taxable person has not furnished the clarification within the time prescribed, the proper office shall _________ the application ?

Under which Form, the application for registration is cancelled by the proper officer ?

What will happen if proper officer does not take any action within the prescribed time from the date of submission of application by the taxable person ?

What is the effective date of registration, if application for registration has been filed within 30 days from the date on which the person becomes liable for registration ?

What is the effective date of registration, if application for registration has been filed after the expiry of 30 days from the date on which the person becomes liable for registration ?

Shyam, a registered taxable person in the State of Punjab is engaged in the business of making taxable supplies of electronic items. During FY 2018-19, he opened two more branches within the State in which he started the business of making taxable supplies of stationery and furniture. Whether he can obtain the registration under GST for each for the branches ?

Whether a person, through not liable to be registered under GST can get himself registered voluntarily ?

Sushma of Gurugram, has obtained voluntary registration under GST and her trunover does not exceed the limit of Rs.20,00,000. Whether she needs to make the payment of tax under GST, even if her aggregate turnover does not exceed the prescribed limit ?

Which document can be used in lieu of PAN for registration by a person who is required to deduct tax u/s 51 ?

Which document shall be required for grant of registration to a non-resident taxable person ?

Is there any provision under GST law, where proper officer may grant registration to the person suo motu ?