topic returns

1. Annual return in Form GSTR-9 for every financial year is to be furnished electronically on or befor

(a) 30th day of June following the end of such FY

(b) 30th day of September following the end of such FY

(d) 31st day of December following the end of such FY

None

2. The due date for submission of monthly GSTR-1 is

(a) On or before 11th day of the immediately succeeding month

(b) On or before 15th day of the immediately succeeding month

(d) On or before 20th day of the immediately succeeding month

None

3. The due date for filing GSTR-3B is

(a) On 10th day of the next month

(b) On 15th day of the next month

(d) On or before 20th day of the next month

None

4. Who is required to furnish details of outward supplies?

(a) Normal registered supplier of supply including casual registered person

(b) A non-resident taxable person

(d) Input service distributor

None

5. Every tax payer paying tax under composition scheme shall file a simplified ‘statement for payment of self-assessed tax’ in

(a) Form GST CMP-08 by 18th of the month succeeding the quarter

(b) Form GSTR-4 by 18th of the month succeeding the quarter

(d) Form GSTR-4 by 20th of the month succeeding the quarter

None

6. Which of the following are not required to file the Annual Return?

(a) Input Service Distributor

(b) Casual Taxable Person

(d) All of the above

None

7. Final return on cancellation of registration shall be furnished in Form GSTR-10

(a) Within 1 month of the date of cancellation or date of order of cancellation, whichever is later

(b) Within 2 months of the date of cancellation or date of order of cancellation, whichever is later

(d) Within 6 months of the date of cancellation or date of order of cancellation, whichever is later

None

8. Every registered taxable person who is required to get his accounts audited shall furnish electronically

(a) Annual Return

(b) Audited copy of annual accounts

(c) Self-certified reconciliation statement reconciling the value of supplies declared in the return and financial statements

(d) All of the above

None

9. Every tax payer paying tax u/s 10 (composition levy) shall submit the complete details of an entire FY in:

(a) Form GSTR-4 by 18th April of next FY

(b) Form GSTR-3 by 20th April of next FY

(d) Form GSTR-9 by 31st December of next FY

None

10. The due date for filing final return is

(a) 20th of the next month

(b) 18th of the month succeeding the quarter

(d) 31st December of next financial year

None

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Topic - Returns

Topic -
Returns