Dee cr acae cree input credit claimed le — Input Tax Credit payable, if reasonable cause is shown in electronic credit ledger under CGST can be used against which liability? liability only (b) CGST and IGST liability ~ (©) CGST, IGST and SGST liability (d) None of them What is the rate of interest in case of undue or excess claim of ITC? (a) 18% (b) 24% (c) 30% (d) 40% . Mr. Rajesh was liable to pay GST of £ 10,000 for the month of July 2021 but he failed to pay. Later he decided to pay tax on 22.10.2021. What would be the period for which interest has to be paid by him? (a) 64 days b) 94 days (c) 63 days jal Mr. X a registered person cai f utilised input tax credit on zero rated supplies without payme ti (a) before the expiry (b) at the end of tt ax ({c) before the expiry (d) before t 9. Refunds will be {i) expe (ii) exports {ii)inverted han tax on outputs (iv)all of th (@) Only ( (©) (ii) and (i 10. Last dat f {a@) 180 days (©) one year d om the relevant date. n @ the expiry of from the relevant date.(a) @ 10 lakh | Person is not eligible to get refund if the amount is less then cake (b) & 10,000 (d) 27,000 available to proper officer to pass final order after acceptin, ‘Within thirty days from the date of receipt of application within sixty days from the date of receipt of application (€) within eighty days from the date of receipt of application {@) within ninety days from the date of receipt of application W-Interest on refund amount is to be paid after expiry of ‘pplication. {@) 60 days (©) 180 days 18. Rate of interest to be Payable in case of delay {a) not exceeding 10% (c) not exceeding 8% 19. In which of the following cases the refundable 9 the refund application ig from the date of receipt of the (b) 90 days (d) 240 days ¥y in sanctioning the refund claimed is (b) not exceeding 6% (d) not exceeding 12% amount will not be directly credited in Bank account {a) Supply to SEZ developers (b) Inverted Tax Structure (c) Export of Goods / Securities / Both (d) None of the above 20. The interest shall be payable @ for with holding the refund amount. (a) 18% ‘cess payment of GST due to mistake or inadvertence? (a) Date of payment of GST (C) Due Date of Furnishing Return 22-Relevant date for computing time limit to cl (0) Last day of Financial year (4) Actual Date of Furnishing return laim refund in case of deemed exports supply of {8) Date of filing returns relating to such deemed exports (b) Date of goods leaving india (c) Date of payment of tax (d) Date of receipt of consid 23. MIs. X & Co. mine Amount of TCS. (@) CGST 21,175 & SGSTZ 1,175 (b) CGST @ 1,725 & SGST F 1,725 (©) IGST 2 2,350 (d) CGST 1,386.5 & SGST & 1,386.5 a“ ding month , or composition levy, shall file the return in ___. (b) Form GSTR 5 (d) Form GSTR6 , r, the e-commerce operator collecting tax under section 52 shall file its monthly Form GSTR 8 by 17th of the succeeding month " (b) Form GSTR 7 by 20th of the month succeeding the quarter (c) Form GSTR 8 by 18th of the succeeding month (a) Form GSTR 8 by 10th of the succeeding month 5. The liability to file the first return by every registered taxable person for the period from (a) the date on which he became liable for registration till the last day of that month (b) the date of registration to the last day of that month (c) the date on which he became liable for registration till the date of grant of registration (d) all of the above 6. Mr. Ramesh, a registered taxable person shall be entitled to take credit and such input tax credit shall be credited to (@) Electronic Cash Ledger (©) Personal Ledger Account it of input tax in his retum (b) Electronic Credit Ledger (d) Refund Account 7. The due date for final return filed by registered taxable person within {a) date of order of cancellation (b) 3 months of the date of cancellation (c) earlier of the (a) or (b) (d) later of the (a) or (b) 8. Fee for delayed filing of GSTR-7 is (a) 25 /day (b) & 100 (C) (a) or (b) whichever is less (A) (@) or (b) whichever is high 9. Due date of filing GSTR-6 is_ (@) 20th of next month (b) 13th of next month (c) 11th of next month (d) 10th of next month 10. Which one of the following is required to file GSTR 1 under section 37 of CGST Act, 20177 (a) Casual Taxable Person ; (c) Non-Resident Taxable Person (ay puso et 11, GSTR 1 of the month January 21 has to be filed by CO ee (@) 10th of January 21 (b) 10th of February 21 12-Sechon 56 of Coe ot, 20171 re dota of tranny ‘a } is related with the details of inward supplies of goods /services in (a) GSTR 1 (b) GSTR 2 j (©) GSTR3 (@) GSTR4do you mean ry Bee\erance eredit le en. sat asseasecl Input __-tax credit (te) by a 7 S_Ierdistered person shail be credited +o. its Electronic creat Nedgey oy EB \ectronic ‘Input “Tax _Creatt Ledger. ——_S._|Who*t do you _mean toy Niability segishe ey _ =| AM re Wabiite: of a taxable penon under tis Ack SH Sha\\ be wecorded & maintained nan | sefishee ‘in Such __mannex as may be _prescateed, SG. ronat §s aan? —— 2 | Bank Reference Number 4s She _4wansaction number give stne__bank fox a payment ___agafasi a _challan. __ a a