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CA Inter GST Registration — practice questions — page 2

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 31–60 of 63.

Without an Aadhaar number, a registered person is offered?Read the answer and worked solution →Failing Aadhaar authentication or alternative identification makes registration?Read the answer and worked solution →A non-resident taxable person may register on the basis of?Read the answer and worked solution →If a liable person fails to register, the proper officer may?Read the answer and worked solution →Which bodies are granted a Unique Identity Number?Read the answer and worked solution →A UIN holder uses it mainly for refund of tax on what?Read the answer and worked solution →A State GST registration is deemed under CGST unless the application is?Read the answer and worked solution →Rejection of a registration application under the State GST Act is deemed?Read the answer and worked solution →A casual taxable person's certificate runs for the period applied for or how many days, whichever is earlier?Read the answer and worked solution →At the time of applying, a casual taxable person must deposit?Read the answer and worked solution →The advance deposit of a casual taxable person is credited to which ledger?Read the answer and worked solution →Seeking an extension makes a casual person deposit an extra amount equal to?Read the answer and worked solution →When may a casual taxable person begin making taxable supplies?Read the answer and worked solution →Registered persons must inform whom of changes in registration details?Read the answer and worked solution →Before rejecting an amendment application, the proper officer must?Read the answer and worked solution →Which event is a Section 29(1) ground for cancelling registration?Read the answer and worked solution →Business discontinuance, full transfer or merger can lead to?Read the answer and worked solution →Who is excluded from cancellation for merely ceasing to be liable to register?Read the answer and worked solution →A composition taxpayer risks cancellation after missing returns for?Read the answer and worked solution →A regular registered person not filing returns faces cancellation after?Read the answer and worked solution →A voluntary registrant who does not start business within how long can be cancelled?Read the answer and worked solution →Registration obtained by fraud may be cancelled from which date?Read the answer and worked solution →Before cancelling on his own motion, the proper officer must?Read the answer and worked solution →After cancellation, liability for earlier periods?Read the answer and worked solution →On cancellation, the person pays credit on stock or output tax, whichever is?Read the answer and worked solution →The payment on cancellation is made by debit to credit or which ledger?Read the answer and worked solution →On a proprietor's death, who may apply for cancellation?Read the answer and worked solution →While a cancellation case is pending, registration may be?Read the answer and worked solution →Deadline to seek revocation, counted from service of the cancellation order?Read the answer and worked solution →Revocation can be sought where cancellation was done by whom?Read the answer and worked solution →

Worked practice questions

Without an Aadhaar number, a registered person is offered?

  1. Exemption from checks
  2. Temporary registration
  3. Alternate means of ID
  4. Zero rated status
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Correct answer: C. Alternate means of ID

The first proviso to Section 25(6A) provides alternate and viable identification where no Aadhaar number is assigned.

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Failing Aadhaar authentication or alternative identification makes registration?

  1. Suspended for a year
  2. Valid with a penalty
  3. Cancelled with refund
  4. Deemed to be invalid
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Correct answer: D. Deemed to be invalid

The second proviso to Section 25(6A) deems the registration invalid, so the Act applies as if the person were unregistered.

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A non-resident taxable person may register on the basis of?

  1. A TAN allotment copy
  2. Other prescribed papers
  3. An Indian PAN card alone
  4. An Aadhaar card alone
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Correct answer: B. Other prescribed papers

Section 25(7) overrides the PAN rule and permits registration on other documents as prescribed.

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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