Offences and Penalties under GST Mock Test, Online Test, Free Quiz
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Offences and Penalties under GST Mock Test, Online Test, Free Quiz. There is a list of 21 offences under GST. GST has strict penalties for defaulters keeping in mind the government’s anti-tax evasion stance. Offences are most important part of any ACT which provide stick to the Act for it smooth functioning and implementation. various Penalties under GST. The primary aim of GST is to eliminate Tax Evasion. In this direction, strict penalties are fixed for the Offences listed in the GST. There are 21 Offences listed in the GST and the penalties for these Offences. Here CAknowledge team provide GST Mock Test for all chapters.
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Question 1 of 25
1. Question
Which of the following would be an offence liable for penalty?
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Question 2 of 25
2. Question
Which of the following acts is not considered as an offence
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Question 3 of 25
3. Question
What is the penalty that is imposable for falsifying the documents?
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Question 4 of 25
4. Question
’A’ short paid taxes because of error in computation of value of supplies. Whether any penalty could be imposed and if so what is the quantum?
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Question 5 of 25
5. Question
What is the penalty that is imposable on the person who aids or abets in offences attracting penalty in terms of Section 85(1)?
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Question 6 of 25
6. Question
Which of the following shall also be punishable offences:
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Question 7 of 25
7. Question
Under what circumstances goods could be detained or seized by the proper officer?
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Question 8 of 25
8. Question
Under what circumstances that detained goods / conveyance or the documents seized could be released by owner of the goods?
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Question 9 of 25
9. Question
Payment of amount and release of the seized goods could be sought within
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Question 10 of 25
10. Question
What are the circumstances under which the goods or conveyances could be confiscated?
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Question 11 of 25
11. Question
What is the quantum of fine that could be paid in lieu of confiscation?
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Question 12 of 25
12. Question
Whether proper officer could dispose of the seized goods?
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Question 13 of 25
13. Question
Which of the following is/are true?
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Question 14 of 25
14. Question
What are the general guidelines to be followed while imposing penalties?
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Question 15 of 25
15. Question
Which of the following acts is not considered as a minor breach
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Question 16 of 25
16. Question
Which of the following is not true?
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Question 17 of 25
17. Question
When general penalty under section 86 of the GST Act could be imposed?
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Question 18 of 25
18. Question
Which of the following is not a condition for imposing penalty under section 88?
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Question 19 of 25
19. Question
Which of the following are the offences which do not warrant prosecution?
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Question 20 of 25
20. Question
Which of the following are offences which do warrant prosecution of a person other than the person liable to pay?
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Question 21 of 25
21. Question
What is the punishment for offences involving tax evasion/ Wrong availment or utilisation of input tax credit/ wrong refund if the amount exceeds two hundred and fifty lakh rupees?
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Question 22 of 25
22. Question
Which of the following offences attracts punishment of 6 months imprisonment with fine:
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Question 23 of 25
23. Question
What is the term of punishment where a person is convicted of an offence for the second time and for every subsequent offence?
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Question 24 of 25
24. Question
Which of the following is a non- cognizable and non-bailable offence?
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Question 25 of 25
25. Question
Is prior sanction of the designated authority is a must for prosecution?
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