Registration Under GST Law Multiple Choice Questions
1. Whether all persons are mandatorily required to obtain registration?
A. Yes
B. Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services, if specified threshold limit does not exceed in a financial year.
C. Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services.
D. No, only if specified threshold exceeds in a financial year then only need to obtain.
Answer: C. Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services.
2. How the aggregate turnover of ` 20 lakh is calculated ?
A. Aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person having same PAN computed on all India basis.
B. Aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person computed for each state separately.
C. Aggregate value of all taxable intrastate supplies, export of goods/services and exempt supplies of a person having same PAN computed for each state separately.
D. Aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person having same PAN computed on all India basis and excluding taxes if any charged under CGST Act, SGST Act and IGST Act.
Answer: D. Aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person having same PAN computed on all India basis and excluding taxes if any charged under CGST Act, SGST Act and IGST Act.
3. Which one of the following is true?
A. A person can’t collect tax unless he is registered.
B. Registered person not liable to collect tax till his aggregate turnover exceeds ` 20 lakhs /` 10 Lakhs as the case may be.
C. A person can collect the tax during the period of his provisional registration.
D. Both (a) and (b) are correct.
Answer: A. A person can’t collect tax unless he is registered.
4. Which of the following forms are used for registration?
A. Form GSTR-1
B. Form GSTAPL-01
C. Form GST REG-01
D. Form GST RFD-01
Answer: C. Form GST REG-01
5. Within how many days a person should apply for registration?
A. Within 60 days from the date he becomes liable for registration.
B. Within 30 days from the date he becomes liable for registration.
C. No Time Limit
D. Within 90 days from the date he becomes liable for registration.
Answer: B. Within 30 days from the date he becomes liable for registration.
6. A person having business verticals in a State obtain a separate registration foreach business vertical.
A. Single, shall
B. Multiple, shall
C. Multiple, may
D. Single, May
Answer: C. Multiple, may
7. Which one of following statements is correct?
A. Voluntary registration is not possible under GST.
B. Voluntarily registered person not liable to comply with all the provisions of the GST.
C. A person may get himself registered voluntarily and shall comply with all the provisions of GST.
D. None of the above.
Answer: C. A person may get himself registered voluntarily and shall comply with all the provisions of GST.
8. PAN issued under the Income Tax Act is mandatory for grant of registration.
A. It is one of the documents listed.
B. Yes, but non-resident taxable person may be granted registration on the basis of any other document.
C. No
D. Yes, even for non-resident taxable persons
Answer: B. Yes, but non-resident taxable person may be granted registration on the basis of any other document.
9. An E-commerce operator should get registered?
A. Yes, irrespective of threshold limit
B. No, required to register only if his aggregate turnover exceeds the threshold limit.
C. Yes, if he is located in North-western states.
D. He is required to register if he is liable to collect tax at source and /or his aggregate turnover
Answer: D. He is required to register if he is liable to collect tax at source and /or his aggregate turnover
10. What is the validity of the registration certificate?
A. One year
B. No validity
C. Valid till it is cancelled
D. Five years
Answer: C. Valid till it is cancelled
11. What is the validity of the registration certificate issued to casual taxable person and non-residenttaxable person?
A. 90 days from the effective date of registration
B. Period specified in the application for registration
C. Earliest of (a) or (b) above
D. 180 days from the effective date of registration
Answer: C. Earliest of (a) or (b) above
12. When can a voluntarily registration be cancelled?
A. If the person does not start business within six months from the date of registration.
B. Business has been discontinued or transferred for any reason.
C. Non-filing of returns for a continuous period of six months or for three consecutive tax period in case of composite dealer.
D. All of the above
Answer: D. All of the above
13. What are the consequences of obtaining registration by misrepresentation?
A. Liable to cancellation of registration by proper officer.
B. Liable to a fine not exceeding ` 10,00,000/-
C. Imprisonment for a period of 6 months to 3 years.
D. Both (b) and (c)
Answer: A. Liable to cancellation of registration by proper officer.
14. Does cancellation of registration under CGST affect the liability under SGST/IGST for periodprior to cancellation of registration?
A. Cancellation of registration will immune his liability under CGST only.
B. Cancellation of registration will immune his liability under IGST only.
C. Cancellation of registration will immune his liability under SGST and CGST but not under IGST.
D. Cancellation does not affect the liability of taxable person to pay tax and other dues under CGST/SGST/IGST Act.
Answer: D. Cancellation does not affect the liability of taxable person to pay tax and other dues under CGST/SGST/IGST Act.
15. Within how many days an application for revocation of cancellation of registration can be made?
A. Within 7 days from the date of service of the cancellation order.
B. Within 15 days from the date of issue of the cancellation order.
C. Within 45 days from the date of issue of the cancellation order.
D. Within 30 days from the date of service of the cancellation order.
Answer: D. Within 30 days from the date of service of the cancellation order.
16. Which of the following statements are correct?
(i) Revocation of cancellation of registration under CGST/SGST Act shall be deemed to be a revocation of cancellation of registration under SGST/CGST Act.
(ii) Cancellation of registration under CGST/SGST Act shall be deemed to be a cancellation of registration under SGST/CGST Act.
(iii) Revocation of cancellation of registration under CGST/SGST Act shall not be deemed to be a revocation of cancellation of registration under SGST/CGST Act.
(iv)Cancellation of registration under CGST/SGST Act shall not be deemed to be a cancellation of registration under SGST/CGST Act.
A. (i) and (ii)
B. (i) and (iv)
C. (ii) and (iii)
D. (iii) and (iv)
Answer: A. (i) and (ii)
17. Who can submit application for registration in Form GST REG-09?
A. Non- Resident taxable person
B. Input service distributor
C. Person deducting tax at source
D. Person collecting tax at source
Answer: A. Non- Resident taxable person
18. Where the application for grant of registration has been approved, a certificate of registration in shall be made available to the applicant on the
A. FORM GST REG-06, Common Portal
B. FORM GST CER-06, Common Portal
C. FORM GST CER-06, Jurisdictional office
D. FORM GST REG-10, Company portal
Answer: A. FORM GST REG-06, Common Portal
19. An Unique Identity Number will be allotted to the following persons upon submitting an application:
A. All the taxable persons can apply.
B. Only unregistered persons can apply.
C. Specialized agency of the UNO or any multilateral financial institution or consulate or embassy of foreign countries.
D. No such concept under CGST/SGST Act.
Answer: C. Specialized agency of the UNO or any multilateral financial institution or consulate or embassy of foreign countries.
20. Every registered taxable person shall display his certificate of registration in a prominent location at his principal and at every other place of business also GSTIN shall be displayed on the name board at the entry of such places.
A. No, certificate of registration to be displayed only at a registered place of business and GSTIN need not be displayed on the name board.
B. Yes, above statement is correct.
C. No, GSTIN to be displayed only on the invoices.
D. Above statement is correct subject to certificate of registration to be displayed only at registered place of business.
Answer: B. Yes, above statement is correct.
21. Under what circumstances physical verification of business premises is mandatory?
A. Physical verification of business premises is a discretionary power of proper officer.
B. If additional information for registration asked by the proper officer is not submitted within specified time.
C. If certificate of registration is obtained on misrepresentation of facts.
D. If photograph of the business premise is not uploaded in the common portal within specified time.
Answer: A. Physical verification of business premises is a discretionary power of proper officer.
22. Business which has centralized registration under erstwhile Act
A. Shall obtain a centralized registration under GST Law
B. Shall obtain separate registration in each state from where it is making taxable supplies
C. Shall obtain registration on temporary basis
D. No need to apply for registration under GST
Answer: B. Shall obtain separate registration in each state from where it is making taxable supplies
23. Every person registered under any of the existing laws, who is not liable to be registered under the Act may, on or before , at his option, submit an application in FORM GST REG-29 for the cancellation of registration granted to him
A. September 30, 2018
B. October 31, 2018
C. November 30, 2018
D. March 31, 2019
Answer: D. March 31, 2019
24. Who will take registration on services in relation to transportation of goods (including usedhousehold for personal use) if, GTA avails ITC on supplies made by him
A. GTA, forward charge
B. GTA, RCM
C. Service receiver, forward charge
D. Service receiver, RCM
Answer: A. GTA, forward charge
25. Which one of the following is true?
A. A person can’t collect tax unless he is registered.
B. Registered person not liable to collect tax till his aggregate turnover exceeds ` 20 lakhs/ ` 10 lakhs as the case may be.
C. A person can collect the tax during the period of his provisional registration.
D. None of the above
Answer: A. A person can’t collect tax unless he is registered.
26. An E-commerce operator should get registered irrespective of his threshold limit?
A. Yes
B. No, required to register only if his aggregate turnover exceeds the threshold limit.
C. He is required to register if he is liable to collect tax at source and his aggregate turnover exceeds the threshold limit.
D. None of the above
Answer: A. Yes
27. Which of the following require compulsory registration, irrespective of threshold limit ?
A. Casual taxable person
B. Non Resident taxable person
C. Person liable to pay under Reverse Charge Mechanism
D. All of the above
Answer: D. All of the above
28. A person not required to obtain registration if he is required to pay tax under reverse charge and there are no taxable supplies made by him.
A. Incorrect, if person who are required to pay tax under reverse charge, irrespective of threshold shall obtain registration.
B. Incorrect, if person who are required to pay tax under reverse charge obtain registration only if such value of supplies under reverse charge exceeds the threshold limit.
C. Above statement is correct
D. A person is required to obtain registration if he is required to pay tax under reverse charge and also he is also making taxable supplies irrespective of the threshold limit.
Answer: A. Incorrect, if person who are required to pay tax under reverse charge, irrespective of threshold shall obtain registration.
29. Mr. A has started supply of goods and services in Delhi. He is required to obtain registration, if his aggregate turnover exceeds during a financial year.
A. 10 lakh
B. 20 lakh
C. 30 lakh
D. 50 lakh
Answer: B. 20 lakh
30. Aggregate turnover includes
A. Taxable supplie
B. Exempt supplies
C. Exports
D. All of the above
Answer: D. All of the above
31. Which of the following persons are compulsorily required to obtain registration?
A. Persons making any inter-State taxable supply
B. Non-resident taxable persons making taxable supply
C. Casual taxable persons making taxable supply
D. All of the above
Answer: D. All of the above
32. Which of the following persons are not liable for registration?
A. Any person engaged exclusively in supplying services wholly exempt from tax
B. Casual Taxable Person
C. Both (a) and (b)
D. None of the above
Answer: A. Any person engaged exclusively in supplying services wholly exempt from tax
33. Rohan Toys is a registered supplier of goods in Delhi. It intends to attend a 7 days’ Business Fair organised in Mumbai (next month) where it does not have a fixed place of business. Examinewhich of the following statements are true for Rohan Toys:
A. Rohan Toys is not required to obtain registration in Mumbai for attending a 7 days’ Business Fair.
B. Rohan Toys has to obtain registration as a casual taxable person for attending the Business Fair.
C. Rohan Toys has to obtain a Unique Identification Number for attending the Business Fair.
D. None of the above
Answer: B. Rohan Toys has to obtain registration as a casual taxable person for attending the Business Fair.
34. Every supplier shall be liable to be registered under this Act in the State or Union Territory, other than Special Category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds
A. 10 lakh
B. 25 lakhs
C. 1.5 crores
D. 20 lakhs
Answer: D. 20 lakhs
35. Where a person makes taxable supplies of goods or services or both from any of the Special Category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds
A. 10 lakh
B. 25 lakhs
C. 1.5 crores
D. 20 lakhs
Answer: A. 10 lakh
36. The calculation of aggregate turnover to decide the registration limit will be based on
A. State wise Turnover
B. State wise Turnover excluding Export
C. All over India Turnover
D. All over Turnover excluding Export
Answer: C. All over India Turnover
37. Taxable minimum turnover limit in GST that is applicable to the State of Maharashtra
A. 10 lakh
B. 25 lakhs
C. 1.5 crores
D. 20 lakhs
Answer: D. 20 lakhs
38. The dealers who are not eligible for any threshold limit for registration under GST law are?
A. Input Service Distributors and Dealers making supply through Electronic Commerce Operator
B. Casual Dealers and Non-resident Taxable Persons
C. Dealers making inter-state supplies and those having Reverse Charge Liability
D. All of the above
Answer: D. All of the above
39. Suppose a dealer who is a resident of Delhi has business places both at Delhi and Uttar Pradesh.From where does he have to take GST registration?
A. From Delhi only
B. From Uttar Pradesh only
C. He has to take separate GST registration both at Delhi and Uttar Pradesh with the same PAN
D. From either of the states
Answer: C. He has to take separate GST registration both at Delhi and Uttar Pradesh with the same PAN
40. Suppose one Multi National Company (MNC) has places of business all over India. Can such anMNC take a single centralised GST registration?
A. Yes
B. No (it has to take registration in all the states from where it makes supplies of goods or services)
C. Registration only from the state in which its Head Office in India is situated
D. Either (a) or (c)
Answer: B. No (it has to take registration in all the states from where it makes supplies of goods or services)
41. Are all suppliers mandatorily required to obtain registration?
A. Yes
B. Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services
C. Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services and for others if the specified threshold exceeds in any financial year
D. No only if the specified threshold exceeds in any financial year
Answer: C. Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services and for others if the specified threshold exceeds in any financial year
42. The supply of goods after the completion of the Job work from the registered place of businessplace of a Job worker
A. The Principal who despatched the goods for Job work
B. The Job worker
C. Either of the party
D. Deemed supply of the Job worker
Answer: A. The Principal who despatched the goods for Job work
43. Where a business carried on by a taxable person registered under this Act is transferred toanother person as a going concern,
A. Transferror’s registration shall be taken as transferee’s registration
B. The transferee shall be liable to be registered w.e.f. the date of transfer
C. Both transferor and transferee are required to obtain fresh registration
D. None of the above
Answer: B. The transferee shall be liable to be registered w.e.f. the date of transfer
44. Shall a dealer making the exclusive supply of Liquor or Petrol, Diesel and Crude Oil have to takeregistration under the GST Act?
A. Ye
B. No
C. Optional
D. Either (a) or (c)
Answer: B. No
45. Who is called a Deemed supplier of Services?
A. Input Service Distributor
B. Job Worker
C. Agent
D. Subsidiary Company
Answer: A. Input Service Distributor
46. Threshold limit of registration is applicable to the following persons
A. Input Service Distributor, whether or not separately registered under this Act
B. Non-resident taxable persons making taxable supply
C. Every Electronic Commerce Operator
D. None of the above
Answer: D. None of the above
47. Which of the following statements are correct?
A. Voluntary registration is not possible under GST
B. Voluntary registered person not liable to comply with all the provisions of the GST
C. A person may get himself registered voluntary and shall comply with all the provisions of the Act
D. None of the above
Answer: C. A person may get himself registered voluntary and shall comply with all the provisions of the Act