Returns – Test 1

What is the due date of payment of GST by registered person whose aggregate turnover does not exceed Rs.1.50 crores ?

What is the due date of payment of GST by registered person whose aggregate turnover exceeds Rs.1.50 crores  ?

Which GST return shall be filed where there is not turnover during the reporting period ?

Mr.Sumit has failed to file GSTR-3B for the month of November, 2018. Select the correct statement in this respect ?

Mr.Manish has applied for GST registration on 4th Nov,2018 but he got registered on Nov.6,2018. He has made sales of Rs.5 lakhs on 4th and 5th Nov, 2018 and sales of Rs.90 lakhs during 6th Nov to 30th Nov.2018. What amount of turnover shall be reported in first GST return ?

In which GST Form, annual return shall be filed ?

Who is required to file annual return in Form GSTR 9 ?

What is the normal due date of filing GSTR 9 ?

Which GST from shall be used to file annual return by composition dealers ?

Which GST form of annual return shall be used by e-commerce operators collecting TCS ?

Which GST from shall be used for GST Audit ?

What is the turnover limit for registered person for GST Audit ?

Which GST Form shall be used to file final return on cancellation of GST registration of normal registered person ?

What is the due date to file final return of GST on cancellation of registration or normal registered person ?

Mr.Jambhal has filed GSTR-3B of November, 2018 belatedly on 23 December, 2018. What is the amount of late fee payable by Mr.Jambhal for late filing of GSTR-3B ?

Mr.Purohit has filed GSTR-3B after 120 days of due date. What is the amount of late fees payable by Mr.Purohit for late filing of GSTR-3B ?

How much late fee shall be levied for delay in filing of annual return in GSTR-9 ?