GSTR-9C Part-1

1)     Government has eliminated the requirement for GST Audit with effective from?

• FY 2019-20

• FY 2021-22

• a)      FY 2017-18

• a)      FY 2022-23

Annual Return Form GSTR-9A is applicable on?

• Normal Tax Payer

•   Composition Tax Payer

• TCS Tax Payer

• Non-Resident Tax Payer

     What is a Non-GST Supply from the following

•       Healthcare services

• Milk

• Agricultural Produce

• Aviation Turbine Fuel

What will be included in Aggregate Turnover?

• Outward supplies on which tax is payable on RCM basis

• CGST Tax paid under CGST Act

• Cess paid

•       None of the above

Person having Aggregate Turnover of Rs. 18 Crore failed to file GSTR-9. What will be the minimum penalty?

• Rs. 25/- per day up to failure continue

• Rs. 50/- per day up to failure continue

• Rs. 100/- per day up to failure continue

• Rs. 200/- per day up to failure continue

GSTR-9C is not applicable on?

• An Input Service Distributor (ISD)

•       A person collecting tax under section 51 or section 52

• CTP & NRTP

•    All of the above

     GSTR-9 has _______ parts & GSTR-9C has _______ parts.

• 5 & 6

• 6 & 5

• 18 & 16

• 16 & 18

     What will be time of supply in case of services if invoice is not issued within time limit?

•       Date of Issue of Invoice or Date of Payment, whichever is earlier

• Date of Provision of Services or Date of Payment, whichever is earlier

• Within 30 days of provisioning of services

• None of the above

Supplier will be liable to pay tax on advance received for exempted services.

•       True

• False

     Sales of Goods by SEZ unit to DTA unit will be treated as

• Exempt Supply

• Non-GST Supply

• Nil Rated Supply

• No Supply