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CA Inter Returns Under GST — practice questions

Explore 45 free Returns Under GST questions in CA Inter Taxation. Open each question or exercise to read its content, reference answers and available explanation.

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Returns Under GST questions and exercises with answers

Showing questions 1–30 of 45.

Under section 39(1), by which day must the monthly GST return be filed?Read the answer and worked solution →A composition dealer's quarterly return under section 39(2) is due within:Read the answer and worked solution →A tax deductor at source must file the monthly return within:Read the answer and worked solution →An Input Service Distributor files the monthly return within:Read the answer and worked solution →Under section 39(7), tax per the return must be paid by:Read the answer and worked solution →Should a monthly filer file a return in a month with no supplies?Read the answer and worked solution →Where is an error found after filing a return corrected?Read the answer and worked solution →Rectification is barred after the September return due date or annual return filing, whichever is:Read the answer and worked solution →The annual GST return is due by which date after the financial year?Read the answer and worked solution →Which person need not file an annual return under section 44?Read the answer and worked solution →A final return after cancellation of registration is due within:Read the answer and worked solution →A notice to a return defaulter asks for the return within:Read the answer and worked solution →Outward supplies made before registration was granted are declared in:Read the answer and worked solution →Who can furnish returns for a registered person?Read the answer and worked solution →Which form carries the monthly summary return and tax payment?Read the answer and worked solution →A QRMP filer based in Maharashtra files quarterly GSTR-3B by:Read the answer and worked solution →Uttar Pradesh QRMP taxpayers must file quarterly GSTR-3B by the:Read the answer and worked solution →Which form is used to deposit tax for the first two months of a quarter?Read the answer and worked solution →QRMP taxpayers deposit tax for each of the first two months by the:Read the answer and worked solution →Composition taxpayers file a quarterly payment statement in which form?Read the answer and worked solution →A composition taxpayer's quarterly statement is due by the:Read the answer and worked solution →Which form is the composition taxpayer's annual return?Read the answer and worked solution →A composition taxpayer pays self-assessed tax by debiting which ledger?Read the answer and worked solution →A non-resident taxable person files its return in which form?Read the answer and worked solution →Which form does a person deducting tax at source file?Read the answer and worked solution →An e-commerce operator collecting tax at source files its statement in:Read the answer and worked solution →E-commerce operators furnish the annual statement in:Read the answer and worked solution →A taxpayer whose registration is cancelled files the final return in:Read the answer and worked solution →UIN holders claiming refund of tax on inward supplies use which form?Read the answer and worked solution →A notice to a person who fails to file returns is issued in:Read the answer and worked solution →

Worked practice questions

Under section 39(1), by which day must the monthly GST return be filed?

  1. 25th of next month
  2. 15th of next month
  3. 20th of next month
  4. 10th of next month
Show answer and solution

Correct answer: C. 20th of next month

Section 39(1) fixes the twentieth day of the month following the tax month as the due date for the monthly return.

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A composition dealer's quarterly return under section 39(2) is due within:

  1. 13 days of quarter end
  2. 20 days of quarter end
  3. 18 days of quarter end
  4. 10 days of quarter end
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Correct answer: C. 18 days of quarter end

A person paying tax under section 10 must file the quarterly return within eighteen days after the quarter closes.

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A tax deductor at source must file the monthly return within:

  1. 10 days after month end
  2. 7 days after month end
  3. 20 days after month end
  4. 15 days after month end
Show answer and solution

Correct answer: A. 10 days after month end

Section 39(3) gives a person deducting tax at source ten days after the end of the month of deduction.

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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