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CA Inter GST Registration — practice questions — page 3

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 61–63 of 63.

Worked practice questions

A revocation application can be rejected only after?

  1. The Council's approval
  2. A hearing to applicant
  3. A fresh audit visit
  4. Payment of a penalty
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Correct answer: B. A hearing to applicant

The proviso to Section 30(2) bars rejection unless the applicant has been given an opportunity of being heard.

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A casual taxable person occasionally supplies in a State where he has?

  1. A branch office there
  2. A bonded warehouse
  3. No fixed place of business
  4. A fixed place of business
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Correct answer: C. No fixed place of business

Section 2(20) defines the casual taxable person by occasional transactions in a State where he has no fixed place of business.

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A non-resident taxable person occasionally supplies but lacks what in India?

  1. A GST login account
  2. An Indian PAN card
  3. Any foreign customers
  4. A fixed place of business
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Correct answer: D. A fixed place of business

Section 2(77) describes him as occasionally transacting without a fixed place of business or residence in India.

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