Transitional Provisions under GST Mock Test, Transitional Provisions MCQ

Which are the officers under the present law who will administer the State & Central GST?

The transition provision enables the VAT Officers under the current tax regime (that are being subsumed into GST) to continue as _____________

Can a Customs officer be appointed as GST officers?

Will there be any change in the cadre ranking of the Central and State officers transitioned into GST?

Should an existing Tax payer surrender the existing Registration certificates to obtain GST registration? No, automatically he will receive final registration.

Is PAN Mandatory for Migration to Provisional GST registration?

What is the validity of the Provisional Registration Certificate issued to the existing dealers?

Is a Composition dealer registered under the old law required to obtain Final GST Registration?

Will a person having multiple registrations in various States receive single registration on Migration

Can a dealer having multiple registrations in a State, obtain a consolidated GST registration or should get separate GST registrations

What will be the amount carried forward as CGST/SGST from the earlier law and shown in the return filed for the period ending as on appointed day?

Which amount will be carried forward as CGST under GST (Assuming applicability of GST from 1st April, 2018)?

Input tax credit as per the VAT law will be carried forward as:

Which among the following is not admissible as Opening CGST?

Who among the following persons are allowed to carry forward credit under the CGST/ SGST law?

Is there any requirement of a pre-approval or assessment or verification by the GST officers for transitioning the credit lying in balance in the VAT/ Cenvat Return into GST return?

What happens to VAT credit which is not supported by statutory forms under the CST law?

Whether credit brought forward under the old law is eligible as input tax credit under GST law?

Which of the following is the condition for taking unavailed CENVAT Credit on Capital Goods?

Unavailed CENVAT Credit on Capital Goods will be carried forward as?

What is the condition for taking unavailed CENVAT Credit on Capital Goods?

If the unavailed Input Tax Credit on Capital Goods under the earlier law which has been subsequently availed under the GST law is found to be inadmissible as per the Proceedings of the Department, then what will be the course of action for the Department?

Which of the following will be allowed as credit under section 169?

The inputs in stock should be used or intended to be used for making:

For credit to be allowable, invoices should not be issued earlier than:

What is the time limit on the invoice within which the credit should be availed to be eligible for credit on the inputs?

Which among the following is not a necessary condition under section 169?

Which of the following are not eligible State taxes under the provisions of 169?

Which of the following conditions for allowability of Input tax credit is correct?

Which of the following will not be considered as eligible duties and taxes?

Which of the following will be allowable as credit under this section?

After paying taxes on inputs under section 170, what will happen to the rest of the Input tax credit as per the electronic credit ledger?

The amount of credit of input tax will be paid by:

A manufacturer of exempted and non-exempted goods or a service provider of exempted and taxable services are entitled to Cenvat credit under section 170 on:

On the transition date, which of the following credits are not available

Where supply has been made before the date of implementation of GST, no tax shall be Payable:

No tax will be payable on retention payment subsequent to appointed day, if:

Which of the following is not a condition for availing credit on goods in transit or incomplete services?

The time limit of six months or the extended period shall be counted from which of the following?

For the purpose of this section goods removed shall qualify as?

When should the invoice be received in order to fall under this section if the services are received before the applicability of GST and is pending for distribution on the date of GST?

Where a supplier has made a sale of goods and deducted tax thereon under earlier law and issued invoice for the same before the appointed day but received payment after the appointed day:

Declaration of inputs held in stock by job worker on behalf of manufacturer is to be filed by?

On which category of person will section 172 be applicable?

On what portion of the stock does the taxable person need to pay tax?

. Which of the following is not a condition for a tax payer paying taxes under the composition scheme under the earlier law now switching to the regular scheme under the GST law

Which of the following manufacturers are composition tax payers?

What is the time limit within which the exempted goods shall be returned from the appointed day to continue availing the exemption under GST law?

Which of the following is not a condition in respect of claiming exemption on return of exempted goods under section 173?

What happens to duties and taxes paid on goods which are returned within six months form the appointed day?

The following is the difference between the provisions of section 173 and 174 of the GST law