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CA Final GST Procedures — practice questions — page 2

Explore 48 free GST Procedures questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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GST Procedures questions and exercises with answers

Showing questions 31–48 of 48.

Which authority may cancel a registration on its own motion?Read the answer and worked solution →A composition taxpayer's registration may be cancelled for not filing returns for how many consecutive tax periods?Read the answer and worked solution →A regular taxpayer's registration may be cancelled if no returns are filed for a continuous period of:Read the answer and worked solution →A voluntarily registered person who has not started business within how long faces cancellation?Read the answer and worked solution →The proper officer cannot cancel registration without first giving the person:Read the answer and worked solution →Cancellation of registration has what effect on earlier tax liability?Read the answer and worked solution →On cancellation, a person pays the credit on stock or the output tax on it, whichever is:Read the answer and worked solution →Cancellation of registration obtained by fraud may operate from:Read the answer and worked solution →Which ledger receives deposits made by internet banking, NEFT or RTGS?Read the answer and worked solution →The amount in the electronic credit ledger can be used to pay:Read the answer and worked solution →Central tax credit may not be used to pay:Read the answer and worked solution →All liabilities of a taxable person are recorded in the:Read the answer and worked solution →In discharging dues, which is paid first under Section 49(8)?Read the answer and worked solution →A person who has paid tax is presumed to have passed its incidence to the:Read the answer and worked solution →Balance left in the cash or credit ledger may be refunded under which section?Read the answer and worked solution →An e-way bill is best described as:Read the answer and worked solution →In Form EWB-01, which part can be updated with vehicle details?Read the answer and worked solution →The GSTN software was developed by which company?Read the answer and worked solution →

Worked practice questions

Which authority may cancel a registration on its own motion?

  1. The proper officer
  2. The recipient
  3. The bank branch
  4. The transporter
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Correct answer: A. The proper officer

Section 29(1) empowers the proper officer to cancel, on own motion or on application of the registered person or legal heirs.

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A composition taxpayer's registration may be cancelled for not filing returns for how many consecutive tax periods?

  1. One
  2. Three
  3. Six
  4. Twelve
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Correct answer: B. Three

Section 29(2)(b) applies to a section 10 taxpayer who has not furnished returns for three consecutive tax periods.

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A regular taxpayer's registration may be cancelled if no returns are filed for a continuous period of:

  1. Three months
  2. One year
  3. Six months
  4. Two years
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Correct answer: C. Six months

Section 29(2)(c) permits cancellation where a registered person has not furnished returns for a continuous six months.

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