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CA Inter GST Registration — practice questions

Explore 63 free GST Registration questions in CA Inter Taxation. Open each question or exercise to read its content, reference answers and available explanation.

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GST Registration questions and exercises with answers

Showing questions 1–30 of 63.

Basic limit for supplies from a special category State under Section 22?Read the answer and worked solution →Highest limit the Government may notify for suppliers exclusively of goods?Read the answer and worked solution →A going concern is transferred. The transferee must register from when?Read the answer and worked solution →Aggregate turnover counts supplies made on whose account?Read the answer and worked solution →Goods supplied after job work by a registered job worker are treated as whose supply?Read the answer and worked solution →Persons holding a licence under an existing law on the day before the appointed day are?Read the answer and worked solution →Who is not liable to registration under Section 23(1)(a)?Read the answer and worked solution →An agriculturist is outside registration for supplying what?Read the answer and worked solution →Who may notify more categories exempt from obtaining registration?Read the answer and worked solution →Which supply forces registration under Section 24?Read the answer and worked solution →Persons paying tax under reverse charge must register under which Section?Read the answer and worked solution →A non-resident taxable person making taxable supplies must?Read the answer and worked solution →Is a person deducting tax at source under Section 51 compulsorily registered?Read the answer and worked solution →A person supplying goods on behalf of other taxable persons as an agent is?Read the answer and worked solution →Registration of an Input Service Distributor under Section 24 is?Read the answer and worked solution →Suppliers selling through a TCS-liable e-commerce operator (outside Section 9(5)) must?Read the answer and worked solution →Who may add further classes of persons to compulsory registration?Read the answer and worked solution →Section 24 applies despite which Section 22 provision?Read the answer and worked solution →Time allowed to apply for registration after becoming liable?Read the answer and worked solution →A casual taxable person must apply for registration how early?Read the answer and worked solution →A unit in a Special Economic Zone, relative to its other place in the same State, needs?Read the answer and worked solution →A supplier operating from India's territorial waters registers in which State?Read the answer and worked solution →How many registrations does a person normally get in one State under Section 25(2)?Read the answer and worked solution →Which sub-section of Section 25 permits voluntary registration?Read the answer and worked solution →After voluntary registration, the person is treated as?Read the answer and worked solution →One person holding registrations in two States is treated as?Read the answer and worked solution →A registered firm's branch in another State is treated as?Read the answer and worked solution →Which number must a person hold to be eligible for GST registration?Read the answer and worked solution →A tax deductor may use which number instead of PAN?Read the answer and worked solution →Every registered person must undergo what, or show proof of possession?Read the answer and worked solution →

Worked practice questions

Basic limit for supplies from a special category State under Section 22?

  1. Rs 5 lakh
  2. Rs 20 lakh
  3. Rs 40 lakh
  4. Rs 10 lakh
Show answer and solution

Correct answer: D. Rs 10 lakh

The first proviso to Section 22(1) sets a lower registration limit of ten lakh rupees for special category States.

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Highest limit the Government may notify for suppliers exclusively of goods?

  1. Rs 40 lakh
  2. Rs 75 lakh
  3. Rs 30 lakh
  4. Rs 50 lakh
Show answer and solution

Correct answer: A. Rs 40 lakh

The third proviso lets the Government raise the limit from twenty lakh up to a ceiling of forty lakh rupees for goods-only suppliers.

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A going concern is transferred. The transferee must register from when?

  1. Next financial year
  2. 30 days after transfer
  3. First sale after transfer
  4. Date of the transfer
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Correct answer: D. Date of the transfer

Section 22(3) fixes liability from the date of transfer or succession, so no waiting period applies.

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More Taxation topics

GST Time, Value, Place of Supply and Input Tax CreditAggregation of Income, Set Off of Losses and DeductionsAdvance Tax, TDS and TCSProfits and Gains of Business or ProfessionIncome-tax Basic ConceptsSalariesResidence and Scope of Total IncomeIncome from House Property