topic registration

1. The persons making inter-state supplies from Madhya Pradesh is compulsorily required to get registered under GST

(a) If his all India based aggregate turnover exceeds ₹20 lakhs in a financial year

(b) If his all India based aggregate turnover exceeds ₹10 lakhs in a financial year

(d) In case of making inter-state supply of taxable goods, irrespective of the amount of aggregate turnover in a financial year

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2. The certificate of registration issued to a casual taxable person (CTP) or a non-resident taxable person (NRTP) shall be valid:

(a) For the period specified in the application for registration

(b) 90 days from the effective date of registration

(c) For the period specified in the application for registration or 90 days from the effective date of registration, whichever is earlier

(d) For the period specified in the application for registration or 120 days from the effective date of registration, whichever is earlier

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3. If an entity has multiple places of business within a state, the entity

(a) Requires single registration within a state even if it has separate places of business

(b) Requires registration for each place of business separately

(c) May take single registration for all the places of business or take registration separately for each such place of business

(d) May take single registration for all the places of business or take registration separately for each place of business, if the turnover of each place of business exceeds `1.5 crore

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4. Mr Virat has started business of supplying of toys in Delhi. He is required to obtain registration if his aggregate turnover during a financial year exceeds

(a) ₹50 lakhs

(b) ₹10 lakhs

(d) ₹40 lakhs

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Q5. Mr Suresh has started business of supplying of toys in J&K. He is required to obtain registration if his aggregate turnover during a financial year exceeds

(a) ₹50 lakhs

(b) ₹10 lakhs

(d) ₹40 lakhs

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Q6. Which of the following persons are not liable for registration?

(a) Any person engaged exclusively in supplying goods or services wholly exempt from tax

(b) Casual taxable person

(d) None of the above

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7. An agriculturist is not required to take registration, if he supplies

(a) Any agricultural produce

(b) Any agricultural produce grown by him or other agriculturist

(d) All of the above

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8. Person who is liable to be registered u/s 22 or 24 shall apply for registration in every such State or Union Territory in which he is so liable within

(a) 5 days from the date on which he becomes liable to registration

(b) 15 days from the date on which he becomes liable to registration

(d) 1 month from the date on which he becomes liable to registration

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9. A casual taxable person or a non-resident taxable person shall apply for registration at least

(a) 5 days prior to the commencement of business

(b) 10 days prior to the commencement of business

(d) 30 days prior to the commencement of business

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10. Which of the following forms are used for application for registration?

(a) Form GSTR-1

(b) Form GSTR-2

(d) Form GST REG-02

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11. Which of the following statements are correct?

(a) Voluntary registration not possible under GST

(b) Voluntarily registered person not liable to comply with all the provisions of the GST

(d) None of the above

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12. An e-commerce operator should get itself registered

(a) Irrespective of the threshold limit

(b) If his aggregate turnover exceeds the threshold limit

(d) If he is liable to collect tax at source

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13. What is the validity of the registration certificate?

(a) One year

(b) Two years

(d) Five years

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14. There will be deemed approval of registration if no action is taken on application

(a) Within a period of 3 working days from the date of submission of application

(b) Within a period of 7 working days from the date of submission of application

(d) Within a period of 30 working days from the date of submission of application

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15. If application is made for registration and clarification, information or document, if any, as required by proper officer has been furnished by the applicant, the application for grant of registration shall be deemed to have been approved, if no action is taken on application

(a) Within a period of 3 working days from the date of the receipt of clarification, information or documents furnished by the applicant

(b) Within a period of 7 working days from the date of the receipt of clarification, information or documents furnished by the applicant

(c) Within a period of 10 working days from the date of the receipt of clarification, information or documents furnished by the applicant

(d) Within a period of 14 working days from the date of the receipt of clarification, information or documents furnished by the applicant

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16. A certificate of registration shall be issued by proper officer in Form

(a) GST REG-02

(b) GST REG-03

(d) GST REG-06

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17. Which of the following requires amendment in the registration certificate?

(a) Change of name of the registered person

(b) Change in constitution of the registered person

(d) All of the above

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18. A voluntarily registered person’s registration can be cancelled if the person does not start business within

(a) 3 months from the date of registration

(b) 6 months from the date of registration

(d) 1 year from the date of registration

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19. Registration can be cancelled by the proper officer if the person registered under composition scheme has not furnished return for

(a) 3 consecutive tax periods

(b) 6 consecutive tax periods

(d) For 3 months from the due-date of GSTR-4

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20. A person who is engaged in the supply of services will be required to be registered if he makes an inter-state supply of taxable services of

(a) Any amount

(b) An amount exceeding ₹5,00,000

(d) An amount exceeding ₹20,00,000

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21. Which of the following persons are compulsorily required to obtain registration?

(a) Persons making any inter-state taxable supply of goods

(b) Non-resident taxable persons making taxable supply

(d) All of the above

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22 “Aggregate turnover” means the aggregate value of

(a) Taxable supplies

(b) Exempt supplies

(d) All of the above

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23. Mr Ram, a jeweller registered under GST in Mumbai, wants to sell his jewellery in a Trade Expo held in Delhi. Which of the following statements is false in his case?

(a) He needs to get registration in Delhi as casual taxable person.

(b) He needs to pay advance tax on estimated tax liability.

(d) He needs to file GSTR-1 and GSTR-3B for Delhi GSTIN for the month when he is registered in Delhi.

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24. Which of the following persons is required to obtain compulsory registration?

(a) Persons exclusively engaged in making intra-state supplies, tax on which is to be paid by the recipient on reverse charge basis u/s 9(3) of the CGST Act, 2017

(b) Persons making inter-state supplies of taxable services up to `20,00,000

(c) Persons making supplies of services through an ECO (other than supplies specified u/s 9(5) of the CGST Act) with aggregate turnover up to `20,00,000

(d) Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise

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25. Within how many days an application for revocation of cancellation of registration can be made?

(a) Within 7 days from the date of service of the cancellation order

(b) Within 15 days from the date of issue of the cancellation order

(d) Within 90 days from the date of service of the cancellation order

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26.

(a) ₹8,00,000

(b) ₹23,80,000

(d) ₹18,00,000

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27. Miss Raksha is engaged in providing private coaching services in Noida, Uttar Pradesh and is not registered under GST till 25-Sep-20XX. Her aggregate turnover is `19,00,000 on 30-Sep-20XX. She got GST registration on 30-Sep-20XX. Which of the following options are available to her?

(a) She can pay tax @ 18%, charge it from customer and avail full input tax credit on procurements made.

(b) She can pay tax @ 6% under composition scheme for service providers but she cannot charge GST from customer and also cannot avail input tax credit

(d) Either (a) or (b)

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28.

(a) ₹30,00,000

(b) ₹40,00,000

(d) Nil

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29.

(a) Maharashtra-2; Delhi-1; Goa–Optional 1 or 2

(b) Maharashtra-Optional 1 or 2; Delhi-1; Goa-Optional 1 or 2

(d) Maharashtra-2; Delhi-1; Goa-2

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30. K Ltd had made the sale of goods worth `39,50,000 within Karnataka during FY 20-21 till 30th March 2021 and sale made on 31st March 2021 was worth `51,000. In this case K will be required to:

(a) Apply for registration on or before 30th April 2021

(b) Not to apply for registration under GST

(d) Apply for registration on or before 30th May 2021

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31.

(a) Mr Z is liable to obtain registration as the threshold limit of `10 lakhs is crossed.

(b) Mr Z is not liable to obtain registration as he makes exempted supplies

(d) Mr Z is not liable to obtain registration as the threshold limit of `20 lakhs is not crossed.

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32. Mr X, a casual taxable person, is not involved in making taxable supplies of notified handicraft goods. Which of the following statements is true for Mr X - a casual taxable person?

(a) Mr X is not required to take registration under GST under any circumstances

(b) Mr X is required to get registration under GST if the aggregate turnover in a financial year exceeds `20 lakhs

(d) Mr X has to compulsorily get registered under GST irrespective of the threshold limit

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33.

(a) ii

(b) Either i, ii or iii

(d) Either ii or iii

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34. P Ltd has its registered office, under the Companies Act, 2013, in the State of Maharashtra from where it ordinarily carries on its business of taxable goods. It also has a warehouse in the State of Telangana for storing said goods. What will be the place of business of P Ltd under the GST law?

(a) Telangana

(b) Maharashtra

(d) Neither (a) nor (b)

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35. Prem & Sons had taken GST registration on 1st January, but failed to furnish GST returns for the next 6 months. Owing to this, the proper officer cancelled its registration on 25th July and served the order for cancellation of registration on 31st July. Now, Prem & Sons wants to revoke the cancellation of registration. Prem & Sons can file an application for revocation of cancellation of registration on or before

(a) 30th August

(b) 29th August

(d) 29th October

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Topic - Registration

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Registration