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CA Final Miscellaneous Provisions — practice questions

Explore 53 free Miscellaneous Provisions questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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Miscellaneous Provisions questions and exercises with answers

Showing questions 1–30 of 53.

The Common GST Electronic Portal is notified on whose recommendation?Read the answer and worked solution →Which of these is a purpose of the Common GST Portal under Section 146?Read the answer and worked solution →Which goods can be notified as deemed exports (Section 147)?Read the answer and worked solution →Payment for a deemed export can be received in:Read the answer and worked solution →Section 148 special procedures can be notified for:Read the answer and worked solution →Under Section 149, who may be assigned a GST compliance rating score?Read the answer and worked solution →On what basis may the GST compliance rating score be determined?Read the answer and worked solution →Which of these must furnish an information return under Section 150?Read the answer and worked solution →A defective information return can be rectified within how many days of intimation?Read the answer and worked solution →An information return with an unrectified defect is:Read the answer and worked solution →A notice for a missing information return can require filing within a period not exceeding:Read the answer and worked solution →Who may notify that statistics be collected on matters under the CGST Act?Read the answer and worked solution →An individual return's data can identify a person only with:Read the answer and worked solution →Class-wise taxpayer data may be published despite Section 152 when:Read the answer and worked solution →An officer may take assistance of an expert if his rank is not below:Read the answer and worked solution →When an officer takes goods samples under Section 154, what must he provide?Read the answer and worked solution →Who bears the burden of proving a claim of input tax credit?Read the answer and worked solution →Under Section 157, an officer is shielded from suits for acts done:Read the answer and worked solution →Particulars in returns and statements filed under the Act are generally:Read the answer and worked solution →Section 158 disclosure is allowed for prosecution under:Read the answer and worked solution →An assessment is not invalid merely for a mistake or defect if it conforms in:Read the answer and worked solution →Service of a notice cannot be questioned if the notice has already been:Read the answer and worked solution →If a rectification adversely affects a person, the authority must follow:Read the answer and worked solution →Civil courts can deal with GST matters only as saved by which sections?Read the answer and worked solution →Under Section 163, a fee is paid when a person applies for:Read the answer and worked solution →The Government makes rules under the CGST Act on whose recommendation?Read the answer and worked solution →Rules can be made retrospective from a date not earlier than:Read the answer and worked solution →A rule may provide that contravention attracts a penalty not exceeding:Read the answer and worked solution →Who makes regulations under Section 165 of the CGST Act?Read the answer and worked solution →Rules, regulations and notifications are laid before Parliament for a total of:Read the answer and worked solution →

Worked practice questions

The Common GST Electronic Portal is notified on whose recommendation?

  1. The GST Council
  2. The Finance Ministry
  3. The Union Cabinet
  4. The Supreme Court
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Correct answer: A. The GST Council

Section 146 empowers the Government to notify the Common Portal on the recommendations of the GST Council.

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Which of these is a purpose of the Common GST Portal under Section 146?

  1. Appointing tax officers
  2. Settlement of integrated tax
  3. Fixing the GST rates
  4. Hearing tax appeals
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Correct answer: B. Settlement of integrated tax

Section 146 lists registration, payment, returns, computation and settlement of integrated tax and electronic way bill as portal functions.

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Which goods can be notified as deemed exports (Section 147)?

  1. Goods leaving India in a month
  2. Goods imported and sold here
  3. Made in India, not leaving India
  4. Goods supplied to diplomats
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Correct answer: C. Made in India, not leaving India

Section 147 covers supplies of goods manufactured in India where the goods do not leave India.

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