CS Executive GST Online Test, Practice Questions on GST for CS Executive

Compensation to states under GST(Compensation to States ) Act , 2018 is paid by

While computing compensation to states, tax revenue of this tax/ these taxes is excluded

Input tax credit on compensation cess paid under GST(Compensation to States ) Act , 2018

Input tax credit under GST(Compensation to States ) Act , 2018 includes GST Compensation Cess charged on any supply of

Maximum rate of CGST prescribed by law for intrastate supply made is—-

Input tax credit on Compensation cess paid under GST (Compensation to States) Act, 2018 is available for payment of

IGST is payable when the supply is —

Zero rated supply includes supplies made-

With the introduction of GST, imports will be—

The first committee to design GST model was headed by

First discussion paper (FDP) which formed the basis for GST in 2009 was released by

Roll out of GST requires constitutional amendment because—

Works contract under GST is goods used in work relating to-

IGST deals with

The turnover limit of Rs. 50 Lakh for composition scheme is not applicable to the state of

A supplier is liable to get registered under GST if his aggregate turnover in a financial year crosses Rs. 20 lakh in a state or UT other than special category states if he is-

Registration under GST is not compulsory to-

One of the following states does not fall under special category given under Art. 279A of the Constitution

Exemption from registration is available to

Address for delivery

When President assent was obtained for central GST

What is applicability of GST

Money means

non-taxable territory means

Person includes

Goods and Service Tax council referred in which section

Weight age of vote for centre at GST council

Weightage of States ( combined together) at GST council

Who is chairperson of GST council

Taxable turnover of below Rs.1.5 crore assessee under control of

Powers to declare certain activities/transactions as neither supply of goods nor of services

When GST council constituted

Address for delivery

Agriculturist

Associated enterprise mentioned

Appointed day

Deemed exports mentioned in which section

Quarter means

Taxable levy in case of manufacture under composite scheme

Whether person opted for composite scheme collect tax under GST

Participation of ITC value chain in composite scheme

Taxes paid on

ITC available

Input tax credit availability

Input tax on capital goods

Appellate Tribunal mentioned in which section

Authorised representative referred in which section

Common portal referred in which section

Debit note and credit note mentioned in which section

Electronic cash ledger and Electronic credit ledger mentioned in which section

“invoice” or “tax invoice mentioned in which section

Valid return mentioned in which section

GST Registration

A person is having multiple business requires registration

Deemed Registration

Annual Return to be filed every year

IGST tax levy means

IGST levy can be levied