GST Exam MCQ – Part 1

(Multiple Choice Questions)

GST Exam MCQ – Part 1 on Registration

Video Explanation by CA Satbir Singh in Hindi

Q GST Registration is required for collecting Tax at Source

A. True

B. False

C. Required if turnover Exceeds Threshold limit

d Not applicable as  there is no provision in CGST Act 2017

Answer A . True . A person can’t collect tax unless he is registered under CGST Act

Q. Which of the following Forms are used for GST Registration

(a) Form GSTR -1
(b) Form GST APL–01
(c) Form GST REG-01
(d) Form GST REG -05

Ans. (c) Form GST REG-01

Q Time Limit to apply for GST Registration is

A) Within 60 days from the date he becomes liable for registration.

B) Within 120 days from the date he becomes liable for registration.

C) Within 30 days from the date he becomes liable for registration.

D) No Time limit

Answer (c) Within 30 days from the date he becomes liable for registration [ Section 25 of CGST Act 2017 ] Except casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business:

Q Validity period of GST registration certificate is 

(a) Ten year
(b)  No validity
(c)  Five years.
(d) till it is cancelled.

Answer (d) Till it is cancelled

Q Proper Officer can reject an Application for GST Registration

a) True

b) False

c) Approval of GST Council is required

d) Approval of Central Govt  is required

Answer : A . The Proper officer can reject the Application for registration in Form GST REG 05, if after filling the Application of registration in Form GST REG 01 the proper officer issued notice in Form GST REG 03 for further clarification and no response or no satisfactory response is given by the applicant. 

Q Voluntary registration is possible under CGST Act .

A) Statement is True

b)  Statement is False

c) statement is partly true

d) none of the above

Answer : A) A person may get himself registered voluntarily and shall comply with all the provisions of GST [ Section 25(3) of CGST Act 2017 ]

Q GSTIN is 

A) PAN Based but NRI may be granted registration based on any other document

B) TAN Based

C) both A and B

D) Computer Generated Number

Answer :  C) Persons required to deduct tax at source u/s 51 may have TAN in lieu of PAN. [ Section 25 CGST Act )

Q GSTIN is 

A) 15 digit Alpha Numeric Number

B) 16 Digit Alpha Numeric Number

B) 17 Digit Alpha Numeric Number

C) None of the above

Answer A) GSTIN is  15 digit Alpha Numeric Number [Rule 10 of CGST Rules 2017]