GSTR-9C [Part-II]

Due date for filing GSTR-9C is

• 1st January of subsequent financial year

• 30th November of subsequent financial year

• 31st March of subsequent financial year

• 31st December of subsequent financial year

Export of goods to SEZ is an example of

• Zero rated Supply

• Nil rated Supply

• Non-taxable Supply

• All of the Above

Do we need to login to GST Portal to download the GSTR-9C Offline Utility?

• Yes

• No

Example of nil rated supply is:

• Milk

• Vegetables

• Human Blood

• All of the above

Example of goods on which RCM is applicable is

• Stationary items

• Lottery

• Both of the above

• None of the above

Filling Table 14 will be mandatory from which FY?

• FY 2022-23

• FY 2023-24

• FY 2021-22

• FY 2024-25

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

• True

• False

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

Annual Return Form GSTR-9B is applicable on?

• Normal Tax Payer

• Composition Tax Payer

• TCS Tax Payer

• Non-Resident Tax Payer

XYZ having business operations in Gurgaon & Gujarat are having different registrations at different places. Reconciliation Statement in form GSTR-9C shall be filed

• Separately for different registrations

• Single Statement for all the registrations

• At the option of the auditor

• None of the above