The Kerala General Sales Tax Act (Paper I)
Date of Examination :30-10-2019
Question1:-"Casual trader" under KGST Act 1963 means;
A:-A person who is a works contractor
B:-A person whom manufactures goods
C:-A person who has occasional business transactions
D:-A person who is not residing in India
Correct Answer:- Option-C
Question2:-The tax payment at compounded rate under the KGST Act is applicable to which of the following dealers
A:-Bar hotels having status of below 4 star
B:-Bar hotels having status of below 3 star
C:-All bar hotels
D:-All dealers
Correct Answer:- Option-A
Question3:-Assessment of escaped turnover is done under which section of the KGST act?
A:-Section 20
B:-Section 25
C:-Section 21
D:-Section 19
Correct Answer:- Option-D
Question4:-Which one of the following officers has the power of revenue recovery in the KGST Act?
A:-Commercial Tax officer
B:-Inspecting Assistant Commissioner
C:-Deputy Commissioner
D:-Joint Commissioner
Correct Answer:- Option-B
Question5:-What is the maximum penalty that can be levied under section 45A of the KGST Act?
A:-Double the amount of the tax evaded
B:-Equal amount of the tax evaded
C:-Any amount exceeding twice the amount of the tax evaded
D:-50% of the taxable turnover
Correct Answer:- Option-A
Question6:-Total number of instalments that an assessing authority can allow for payment of tax or any other amount under the KGST Act 1963 is
A:-12 monthly instalments
B:-36 monthly instalments
C:-6 monthly instalments
D:-24 monthly instalments
Correct Answer:- Option-C
Question7:-Under the KGST Act, the procedure for registration is laid down in
A:-Section 14
B:-Section 13
C:-Section 15
D:-Section 18
Correct Answer:- Option-A
Question8:-Section 17(3) of the KGST Act deals with the following assessment
A:-Protective assessment
B:-Assessment accepting books of accounts
C:-Self assessment
D:-Best judgment assessment
Correct Answer:- Option-D
Question9:-The appeal challenging the order of the Appellate Tribunal may be filed before
A:-Joint commissioner
B:-The High Court
C:-Assistant Commissioner (Appeals)
D:-Deputy Commissioner (Appeals)
Correct Answer:- Option-B
Question10:-Which one of the following statements about the liability of petrol pumps who sell petrol and diesel to customers after purchasing
them from oil companies registered in Kerala?
A:-They have to pay tax at schedule rate
B:-They have to pay tax at half of the schedule rate
C:-These items are exempted under the KGST Act in all point of sale and hence no tax liability
D:-They have no tax liability as the tax is already paid at first point by oil companies and the second sale is exempted
Correct Answer:- Option-D
Question11:-The procedure for search and seizure of documents is dealt with __________ of the KGST Rules.
A:-Rule 25
B:-Rule 23
C:-Rule 34
D:-Rule 10
Correct Answer:- Option-C
Question12:-The Chairman of the Appellate Tribunal, as per the KGST Rules, shall be a person qualified to be
A:-A judicial officer not below the rank of district judge
B:-Deputy commissioner in the department
C:-A Chartered Accountant
D:-Any one of the above
Correct Answer:- Option-A
Question13:-Which one of the following statements about the turnover tax is correct?
A:-The turnover tax cannot be collected
B:-The turnover tax can be collected
C:-The half of turnover tax can be collected
D:-None of the above
Correct Answer:- Option-A
Question14:-The Social Security Cess shall be paid at
A:-1% of taxable turnover in KGST act
B:-1% of KGST payable
C:-10% of taxable turnover in KGST act
D:-10% of KGST payable
Correct Answer:- Option-B
Question15:-As per the KGST Rules, the delivery note is issued in
A:-Form 27
B:-Form 31
C:-Form 26
D:-Form 25
Correct Answer:- Option-C
Question16:-Who has the power to issue clarifications under the KGST Act?
A:-The Deputy Commissioner
B:-The Joint Commissioner
C:-The Assistant Commissioner
D:-The Commissioner
Correct Answer:- Option-D
Question17:-Which of the following is notified goods under the KGST Act?
A:-Sugar
B:-Iron and Steel
C:-Coconut
D:-All of the above
Correct Answer:- Option-B
Question18:-Which of the following is incorrect?
A:-The Central Sales Tax Act 1956
B:-The Central Sales Tax (Registration and Turnover) Rules 1957
C:-The Kerala Central Sales Tax (Kerala) Rules 1957
D:-All of the above
Correct Answer:- Option-C
Question19:-'Declared goods' means goods declared as per ______________ of the CST Act 1956.
A:-Section 21
B:-Section 3
C:-Section 5
D:-Section 14
Correct Answer:- Option-D
Question20:-If the sale is effected by a transfer of documents of title to the goods during its movement from one State to another, that transaction
is called
A:-Inter-state stock transfer
B:-Inter-state sales
C:-Import
D:-All of the above
Correct Answer:- Option-B
Question21:-In the case of inter-state stock transfer, no CST is payable as it is not sale. As per Section 6A of the CST Act, the burden of proof is on
A:-The transferor
B:-The transferee
C:-The department
D:-None of the above
Correct Answer:- Option-A
Question22:-Form B as per the CST Rules is used for
A:-Application for registration
B:-Declaration for concessional sale
C:-Form for providing inter-state stock transfer
D:-Form of registration certificate
Correct Answer:- Option-D
Question23:-Which documents is used for concessional rate of tax in inter-state sale?
A:-Form A
B:-Form F
C:-Form C
D:-Form D
Correct Answer:- Option-C
Question24:-As per the CST Rules, the Form F shall be submitted to the assessing authority
A:-Within 6 months
B:-Within 3 months
C:-Within 1 year
D:-At the time of filing annual return
Correct Answer:- Option-B
Question25:-Sale in transit shall be supported by
A:-E-1 form
B:-F form
C:-D form
D:-H form
Correct Answer:- Option-A
Question26:-Which one of the following goods is not included in Declared goods as per section 14 of the CST Act?
A:-Rice
B:-Iron and steel
C:-Coal
D:-Timber
Correct Answer:- Option-D
Question27:-The Rule 6(5) of the CST (Kerala) Rules 1957 relates to
A:-Escaped assessment
B:-Rectification of assessment
C:-The best judgement assessment
D:-None of the above
Correct Answer:- Option-C
Question28:-Which copy of F from is to be filed before the assessing authority?
A:-Duplicate
B:-Original
C:-Triplicate
D:-Any of the above
Correct Answer:- Option-B
Question29:-Rule 11 of the CST (registration and turnover) Rules 1957 refers to
A:-Registration
B:-Return filing
C:-Types of forms
D:-Determination of turnover
Correct Answer:- Option-D
Question30:-The Form G as per the CST Rules is used for
A:-Indemnity bond
B:-Registration certificate
C:-Concessional sale
D:-Providing export
Correct Answer:- Option-A
Question31:-Which of the following is correct?
A:-The Central Goods and Services Tax Act 2017
B:-The Central Goods and Service Tax Act 2017
C:-The Central Good and Services Tax Act 2017
D:-All of the above
Correct Answer:- Option-A
Question32:-Who is the Chairman of the GST Council?
A:-The union Finance Secretary
B:-The Prime Minister
C:-The Union Finance Minister
D:-Union Minister of State in charge of Revenue or Finance
Correct Answer:- Option-C
Question33:-The GST is defined in
A:-The GST Act
B:-The IGST Act
C:-The GST Rules
D:-The constitution of India
Correct Answer:- Option-D
Question34:-Which one of the following indirect taxes / duties is not subsumed in GST?
A:-The Value Added Tax
B:-The Customs Duty
C:-The Central Excise Duty
D:-The Service Tax
Correct Answer:- Option-B
Question35:-Which tax is levied in inter-state supply of taxable goods from Kerala to Tamilnadu?
A:-The CGST and SGST
B:-The CGST and UTGST
C:-The IGST only
D:-Any of the above
Correct Answer:- Option-C
Question36:-As per the GST Act, the following persons are not liable to take registration
A:-An agriculturists, to the extent of supply of produce out of cultivation of land
B:-Persons exclusively supply exempted goods or services
C:-Any category of persons the govt may notify
D:-All of the above
Correct Answer:- Option-D
Question37:-Which one of the following states is not included in "Special category states"?
A:-Arunachal Pradesh
B:-Mizoram
C:-Goa
D:-Sikkim
Correct Answer:- Option-C
Question38:-GST registration number consists of numbers and alphabets with a total of _____________ characters.
A:-15
B:-10
C:-12
D:-14
Correct Answer:- Option-A
Question39:-As per the GST Rule 10, the GST certificate is issued in
A:-FORM GST REG-02
B:-FORM GST REG-06
C:-FORM GST REG-05
D:-FORM GST REG-04
Correct Answer:- Option-B
Question40:-As per Section 2 of the GST Act, "aggregate turnover" does not include following
A:-Taxable supplies
B:-Exempt supplies
C:-The value of inward supplies on which tax is payable on reverse charge basis
D:-Export
Correct Answer:- Option-C
Question41:-In order to constitute a "composite supply", which of the element is required as per the GST Act?
A:-There should be two or more taxable supplies
B:-They should be naturally bundled
C:-They should be supplied in conjunction with each other
D:-All of the above
Correct Answer:- Option-D
Question42:-Scope of supply is laid down in Section _________________ of the GST Act?
A:-Section 9
B:-Section 11
C:-Section 7
D:-Section 10
Correct Answer:- Option-C
Question43:-What would be the tax rate applicable in case of composite supply?
A:-Tax rate of ancillary supply
B:-Tax rate of principal supply
C:-Tax rate of goods or services having highest rate
D:-None of the above
Correct Answer:- Option-B
Question44:-Which section of the GST Act deals with composition levy?
A:-Section 10
B:-Section 11
C:-Section 9
D:-Section 8
Correct Answer:- Option-A
Question45:-The maximum tax rate prescribed under section 9 of the CGST act is
A:-12%
B:-18%
C:-28%
D:-20%
Correct Answer:- Option-D
Question46:-Which one of the following is not included in the definition of 'input tax'?
A:-IGST charged on import of goods
B:-Tax payable under reverse charge
C:-Tax paid under composition levy
D:-CGST and SGST charged on inward supply
Correct Answer:- Option-C
Question47:-The value of supply as per section 15 of the GST Act does not include
A:-Govt. subsidies directly linked to the price
B:-Any amount supplier is liable to pay in connection with supply but incurred by the recipient
C:-Incidental expenses charged by the supplier
D:-Interest or penalty charged for delayed payment of consideration
Correct Answer:- Option-A
Question48:-The conditions for claiming input tax credit is provided in ______________ of the GST Act.
A:-Section 21
B:-Section 16
C:-Section 22
D:-None of the above
Correct Answer:- Option-B
Question49:-Select the incorrect statement regarding the negative list of input tax credit provided in Section 17(5) of the GST Act
A:-ITC is not available for the inward supply of food and beverages except when they are used for the supply of same items
B:-ITC is not available to non-resident taxable person for any type of supply
C:-ITC is not available on the inward supply of goods or services which are used for personal consumption
D:-ITC is not available on goods which are lost, stolen, destroyed, written off
Correct Answer:- Option-B
Question50:-The tax invoice under the GST is in the following form
A:-GSTR 1
B:-GST REG 1
C:-Form 8
D:-None of the above
Correct Answer:- Option-D
Question51:-Under the GST Act, the debit note is issued in following situation
A:-When the taxable value or tax in the invoice issued is found higher than the actual value or tax amount
B:-When the goods supplied are returned by the recipient
C:-When the taxable value or tax in the invoice issued is found less than the actual value or tax amount
D:-All of the above situations
Correct Answer:- Option-C
Question52:-In case of supply of goods under GST, the invoice shall be issued in
A:-Triplicate
B:-Duplicate
C:-Quadruplicate
D:-Any of the above manner
Correct Answer:- Option-A
Question53:-The Tax Deduction at Source (TDS) under GST is attracted when the value of taxable supply exceeds the following limit
A:-2 lakh
B:-2.5 lakh
C:-5 lakh
D:-20 lakh
Correct Answer:- Option-B
Question54:-The collection of tax at source under section 52 of GST Act is applicable to
A:-Every supplier
B:-Govt. agencies
C:-Local self govt.
D:-Electronic Commerce Operator
Correct Answer:- Option-D
Question55:-On what grounds the provisional assessment under GST Act is done?
A:-When the taxable person is unable determine the value of supply
B:-When the taxable person is unable determine the rate of tax
C:-Both 1 and 2 above
D:-When the taxable person is unable to transport taxable goods
Correct Answer:- Option-C
Question56:-The Audit by tax authorities under GST is conducted after issuing notice for not less than
A:-15 days
B:-15 working days
C:-30 days
D:-30 working days
Correct Answer:- Option-B
Question57:-In GST, how many offences are specifically laid down in section 122
A:-21
B:-28
C:-15
D:-20
Correct Answer:- Option-A
Question58:-What is the maximum limit of general penalty in GST?
A:-CGST Rs. 1000 and SGST Rs. 1000
B:-CGST Rs. 50000 and SGST Rs. 50000
C:-CGST Rs. 10000 and SGST Rs. 10000
D:-CGST Rs. 25000 and SGST Rs. 25000
Correct Answer:- Option-D
Question59:-Which schedule in GST deals with the transactions which are neither supply of goods nor supply or services?
A:-Schedule II
B:-Schedule III
C:-Schedule I
D:-None of the above
Correct Answer:- Option-B
Question60:-Which section deals with Power to collect statistics in the GST?
A:-Section 151
B:-Section 171
C:-Section 158
D:-Section 162
Correct Answer:- Option-A
Question61:-Details of outward supply is reported in
A:-GSTR 4
B:-GSTR 3
C:-GSTR 2
D:-GSTR 1
Correct Answer:- Option-D
Question62:-The return in GSTR 4 is filed by
A:-TDS deductor
B:-Composition opted tax payer
C:-Input Service Distributor
D:-Regular tax payer
Correct Answer:- Option-B
Question63:-A regular tax payer can get the details of inward supply from GSTR 1 submitted by the counter party supplier in From
A:-GSTR 2A
B:-GSTR 3A
C:-GSTR 4A
D:-GSTR 5A
Correct Answer:- Option-A
Question64:-As per FORM GSTR 9 is
A:-The form for audited statements
B:-The form for annual return for composition opted tax payers
C:-The form for annual return for regular tax payers
D:-The form for annual return for e-commerce operators
Correct Answer:- Option-C
Question65:-Audited annual accounts in GST is submitted in
A:-GSTR 8
B:-GSTR 9
C:-GSTR 9B
D:-GSRT 9C
Correct Answer:- Option-D
Question66:-What is the period of retention of accounts in GST?
A:-72 months from the due date of furnishing of annual return
B:-60 months from the due date of furnishing of annual return
C:-48 months from the due date of furnishing of annual return
D:-36 months from the due date of furnishing of annual return
Correct Answer:- Option-A
Question67:-What is the rate of interest in GST for delayed payment of tax in normal cases?
A:-12%
B:-18%
C:-36%
D:-15%
Correct Answer:- Option-B
Question68:-What is the penalty prescribed for the offences under section 122 of GST act?
A:-Twice the amount of tax evaded
B:-Rs. 25,000
C:-Equal amount of tax evaded or Rs. 10,000 whichever is higher
D:-Equal amount of tax evaded
Correct Answer:- Option-C
Question69:-No officer under GST Act shall impose any penalty for minor breaches of tax regulations or procedural requirements. A breach shall be
considered as 'minor breach' if the tax involved is
A:-Less than Rs. 10,000
B:-Less than Rs. 25,000
C:-Less than Rs. 1,000
D:-Less than Rs. 5,000
Correct Answer:- Option-D
Question70:-Under GST the fine in lieu of confiscation, as per section 130, shall not exceed
A:-The tax due on goods confiscated
B:-The market value of goods confiscated
C:-The double the amount of tax due on goods confiscated
D:-None of the above
Correct Answer:- Option-B
Question71:-The application for refund under GST shall be filled
A:-Before the expiry of two years from the relevant date
B:-Before the expiry of two months from the relevant date
C:-Before the expiry of one year from the relevant date
D:-At any time
Correct Answer:- Option-A
Question72:-What is the interest given to the taxable person under GST if the eligible amount is not refunded within 60 days from the date of
receipt of application?
A:-18%
B:-24%
C:-9%
D:-6%
Correct Answer:- Option-D
Question73:-TDS is calculated from?
A:-The tax amount in the invoice
B:-The value of goods excluding GST amount
C:-Both 1 and 2 above
D:-None of the above
Correct Answer:- Option-B
Question74:-As per scheduled to the GST act, services by an employee to the employer in the course of or in relation to his employment is
A:-Neither supply of goods nor supply of services
B:-Supply of services
C:-Supply of goods
D:-Supply of goods or supply of services according to situation
Correct Answer:- Option-A
Question75:-In which of the following situations E way bill is required?
A:-For supply
B:-For reasons other than supply
C:-For inward supply from an unregistered person
D:-All of the above
Correct Answer:- Option-D
Question76:-Who is the lowest authority to grand registration in Kerala under GST?
A:-Deputy Commissioner of State Tax
B:-Assistant Commissioner of State Tax
C:-State Tax Officer
D:-Assistant State Tax Officer
Correct Answer:- Option-C
Question77:-E-way bill is required for the movement of goods if the consignment valued exceeds the following limit
A:-Rs. 10,000
B:-Rs. 50,000
C:-Rs. 1,00,000
D:-Rs. 25,000
Correct Answer:- Option-B
Question78:-For filling first appeal before the appellate authority as provided in section 107 of GST act, the applicant has to pay the following
A:-Admitted amount in full and 10% of disputed amount
B:-Admitted amount in full and 20% of disputed amount
C:-50% admitted amount and 50% of disputed amount
D:-10% admitted amount and 10% of disputed amount
Correct Answer:- Option-A
Question79:-Who among the following can act as the 'authorised representative' of a person in GST?
A:-Relative or regular employee
B:-Advocate
C:-Chartered Accountant
D:-All of the above
Correct Answer:- Option-D
Question80:-FORM GST EWB-02 is
A:-Form of E-Way bill generated from the common portal
B:-Report of inspection of goods in transit by the proper officer
C:-Consolidated E-way bill generated by transporter
D:-Information uploaded by transporter in case of detention exceeding 30 minutes
Correct Answer:- Option-C
Question81:-If the registration application and attached documents are found to be in order, the proper officer shall approve the grant of
registration within
A:-Three days
B:-Three working days
C:-Seven days
D:-Seven working days
Correct Answer:- Option-B
Question82:-Compensation Cess is levied on
A:-Inter supply of goods and services only
B:-Essential goods
C:-Luxury goods and demerit goods
D:-All goods taxable at 28%
Correct Answer:- Option-C
Question83:-Compensation Cess shall not be leviable on
A:-Supply made by composition scheme opted tax payer
B:-Supply made by manufactures
C:-Supply of goods imported into India
D:-Inter-state supply
Correct Answer:- Option-A
Question84:-FROM GSTR-7A
A:-Return by electronic commerce operator
B:-Return by non-resident taxable person
C:-TDS return
D:-TDS certificate
Correct Answer:- Option-D
Question85:-In which of the following questions Advance Ruling can be sought under GST?
A:-Classification of any goods or services
B:-Determination of time and value of supply
C:-Liability of Registration
D:-All of the above
Correct Answer:- Option-D
Question86:-What is the tax liability of Principal, as per 143 of GST Act, while sending inputs or capital goods for job work?
A:-The tax shall be paid in any circumstances
B:-No tax liability when goods are returned or supplied from the place of job worker with in the stipulated time
C:-The tax shall be paid by the job worker
D:-None of the above
Correct Answer:- Option-B
Question87:-Transitional provisions related to job work are dealt in
A:-Section 151
B:-Section 141
C:-Section 140
D:-Section 139
Correct Answer:- Option-B
Question88:-Under which section determination of tax is made under GST when there was fraud or any willful misstatement or suppression of facts
A:-Section 74
B:-Section 75
C:-Section 73
D:-Section 77
Correct Answer:- Option-A
Question89:-Recovery proceedings will be initiated if any amount payable by a taxable person in pursuance of an order passed under the GST Act
is not paid within a period of _______________ from the date of service of such order.
A:-Fifteen days
B:-One month
C:-Three months
D:-Two months
Correct Answer:- Option-C
Question90:-'Anti Profiteering' means
A:-The GST cannot be collected when a taxable gets the benefit of credit of VAT
B:-The additional profit attained because of reduction in tax rate shall be paid over to the govt.
C:-The proportionate reduction in prices when a taxable person gets the benefit of reduction in tax rate or input tax credit when GST is
introduced
D:-None of the above
Correct Answer:- Option-C
Question91:-'Import of Service' under IGST Act means supply of any service
A:-Where the supplier of service is located outside India
B:-The recipient of service is located in India
C:-The place of supply of service is in India
D:-All of the above
Correct Answer:- Option-D
Question92:-The 'zero rated supply' in IGST Act means
A:-Export of goods or services or both
B:-Supply of goods or services or both to a SEZ developer or a SEZ unit
C:-Either 1 or 2
D:-Supply of exempted goods or services or both
Correct Answer:- Option-C
Question93:-As per the IGST Act the place of supply of goods exported from India shall be
A:-The location of the exporter
B:-The location outside India
C:-The location of the goods originated
D:-None of the above
Correct Answer:- Option-B
Question94:-As per section 18 of the GST Act, in case of new registration, the taxable person is eligible for input tax credit on inputs held in stock if
the goods are supplied to him before the expiry of
A:-One year from the date of issue of tax invoice
B:-Two years from the date of issue of tax invoice
C:-Six months from the date of issue of tax invoice
D:-No time limit applicable
Correct Answer:- Option-A
Question95:-GST is ____________
A:-A direct tax
B:-An indirect tax
C:-Both direct and indirect tax
D:-None of the above
Correct Answer:- Option-B
Question96:-The ITC in the Electronic credit ledger can be utilized for the payment of
A:-Penalty
B:-Interest
C:-Tax
D:-Any amount
Correct Answer:- Option-C
Question97:-The FORM GST TRAN-1 is
A:-Declaration for availing input tax credit during transition period
B:-Form for filing appeal to the Appellate Tribunal
C:-Application for obtaining Advance Ruling
D:-Application for provisional assessment
Correct Answer:- Option-A
Question98:-Can the credit of SGST be utilized for the payment of CGST?
A:-Yes
B:-No
C:-Can utilize partly
D:-No restriction in utilization of credit
Correct Answer:- Option-B
Question99:-The part B of E-way bill contains ______________
A:-Details of goods
B:-Details of supplier
C:-Details of recipient
D:-Details of transporter
Correct Answer:- Option-D
Question100:-Which one of the following persons can take registration using TAN?
A:-TDS deductor
B:-Works contractor
C:-Person who opted Composition scheme
D:-Any person
Correct Answer:- Option-A