30 multiple-choice questions (MCQs) based on the GST Returns
MCQs on GST Returns
1. Who is required to furnish details of outward supplies in GSTR-1?
- A) Input Service Distributor
- B) Non-resident Taxable Person
- C) Every Registered Person
- D) Composition Tax Payer
Answer: C) Every Registered Person
2. What is the due date for filing GSTR-1?
- A) 15th day of the month succeeding the tax period
- B) 10th day of the month succeeding the tax period
- C) 20th day of the month succeeding the tax period
- D) Last day of the month succeeding the tax period
Answer: B) 10th day of the month succeeding the tax period
3. Which of the following is NOT required to file GSTR-2?
- A) Casual Taxable Person
- B) Input Service Distributor
- C) Composition Tax Payer
- D) E-Commerce Operator
Answer: B) Input Service Distributor
4. What is the time limit for verifying details in GSTR-2A?
- A) On or before the 10th day of the month
- B) After the 10th day but on or before the 15th day of the month
- C) On or before the 20th day of the month
- D) Within 30 days of the tax period
Answer: B) After the 10th day but on or before the 15th day of the month
5. What is the due date for filing GSTR-3?
- A) 10th day of the month
- B) 15th day of the month
- C) 20th day of the month
- D) 30th day of the month
Answer: C) 20th day of the month
6. Who must file GSTR-4?
- A) Registered Composition Tax Payers
- B) Non-resident Taxable Persons
- C) Input Service Distributors
- D) E-Commerce Operators
Answer: A) Registered Composition Tax Payers
7. What is the time limit for filing GSTR-4?
- A) Within 10 days after the end of the quarter
- B) Within 15 days after the end of the quarter
- C) Within 18 days after the end of the quarter
- D) Within 30 days after the end of the quarter
Answer: C) Within 18 days after the end of the quarter
8. When must an E-Commerce Operator file GSTR-8?
- A) Within 10 days after the end of the month
- B) Within 15 days after the end of the month
- C) Within 20 days after the end of the month
- D) Within 30 days after the end of the month
Answer: A) Within 10 days after the end of the month
9. What is the due date for filing the Annual Return in GSTR-9?
- A) 31st January
- B) 31st March
- C) 31st December
- D) 31st August
Answer: C) 31st December
10. Who is exempt from filing GSTR-9?
- A) Registered Persons
- B) Input Service Distributors
- C) Composition Tax Payers
- D) All of the above
Answer: D) All of the above
11. What is the time limit for filing a revised return under S. 39?
- A) By the end of the financial year
- B) Within the due date for September return
- C) Within 30 days of the original return
- D) No time limit
Answer: B) Within the due date for September return
12. What is the time limit for filing GSTR-10 after cancellation of registration?
- A) 1 month
- B) 2 months
- C) 3 months
- D) 6 months
Answer: C) 3 months
13. Which return is filed by a Taxable Person with a Unique Identification Number?
- A) GSTR-1
- B) GSTR-2
- C) GSTR-11
- D) GSTR-3
Answer: C) GSTR-11
14. What is the due date for filing GSTR-5 for Non-resident Taxable Persons?
- A) 10 days after the end of the month
- B) 15 days after the end of the month
- C) 20 days after the end of the month
- D) 30 days after the end of the month
Answer: C) 20 days after the end of the month
15. What is the penalty for late filing of GST returns?
- A) No penalty
- B) Interest on late payment
- C) Fixed penalty
- D) Both B and C
Answer: D) Both B and C
16. Which of the following returns is filed by E-commerce Operators making TCS?
- A) GSTR-1
- B) GSTR-8
- C) GSTR-3
- D) GSTR-4
Answer: B) GSTR-8
17. What is the time limit for filing GSTR-6 for Input Service Distributors?
- A) 10 days after the end of the month
- B) 13 days after the end of the month
- C) 15 days after the end of the month
- D) 20 days after the end of the month
Answer: B) 13 days after the end of the month
18. What is the due date for filing GSTR-9A for Composition Tax Payers?
- A) 31st December
- B) 31st March
- C) 31st January
- D) 30th June
Answer: A) 31st December
19. Which section deals with the filing of GSTR-1?
- A) S. 39
- B) S. 37
- C) S. 44
- D) S. 52
Answer: B) S. 37
20. What is the time limit for filing GSTR-3B for the first two months after registration?
- A) 10th day of the next month
- B) 15th day of the next month
- C) 20th day of the next month
- D) 30th day of the next month
Answer: C) 20th day of the next month
21. Who is responsible for paying tax under S. 52(3)?
- A) Registered Persons
- B) E-commerce Operators
- C) Input Service Distributors
- D) Composition Tax Payers
Answer: B) E-commerce Operators
22. What is the time limit for filing a revised return by an E-commerce Operator?
- A) 10 days after the end of the month
- B) By the due date for September return
- C) 30 days after the end of the financial year
- D) No specific time limit
Answer: B) By the due date for September return
23. Which return must be filed by every registered person whose registration has been cancelled?
- A) GSTR-1
- B) GSTR-10
- C) GSTR-3
- D) GSTR-9
Answer: B) GSTR-10
24. What is the time limit for filing GSTR-2?
- A) 10 days after the end of the month
- B) 15 days after the end of the month
- C) 20 days after the end of the month
- D) 30 days after the end of the month
Answer: B) 15 days after the end of the month
25. Which of the following is a requirement for filing GSTR-9B?
- A) Turnover exceeds one crore
- B) Composition Tax Payer
- C) Input Service Distributor
- D) Non-resident Taxable Person
Answer: A) Turnover exceeds one crore
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