WorksheetsTLL02 - GST 2.0
Total questions: 25
Worksheet time: 8mins
Name
Class
Date
1.
Who can be classified as a Small taxpayer?
a)
Turnover less than 50 Lakh
b)
Turnover less than 1 Cr.
c)
Turnover less than 2 Cr.
d)
Turnover less than 5 Cr.
2.
Which one is not the return type in GST 2.0?
a)
Saral
b)
Sahaj
c)
Sugam
d)
Regular
3.
Select the correct annexures?
a)
Anx 1 Sales and Anx 2 Purchase
b)
Anx 1 Purchase and Anx 2 Sales
4.
Select the details which are not required to be submitted?
a)
HSN Summary
b)
UQC Details
c)
Document Summary
d)
All of these
5.
Returns are classified based upon ________
a)
Turnover and Business Profile
b)
Only turnover
c)
Only business profile
d)
State based
6.
Which return has monthly and quarterly frequencies?
a)
Sahaj
b)
Sugam
c)
Normal
d)
Saral
7.
Business having turnover more than 7 Cr. can file ________
a)
Monthly return
b)
Quaterly return
c)
Monthly and Quarterly both
d)
Only Annual return
8.
Businesses dealing with customers in SEZ can't file _________
a)
Sahaj
b)
Sugam
c)
Normal
d)
Sahaj and Sugam
9.
Missing invoices can be uploaded by _________
a)
Person filing Sahaj
b)
Person filing Sugam
c)
Person filing Normal
d)
None of these
10.
Buyer can't take the ITC if supplier does not file his monthly return for ________
a)
3 months
b)
2 months
c)
1 month
d)
No such provision
11.
Taxpayer can switch from Monthly to Quaterly or vice verse ________
a)
Before filing first return of FY
b)
Before filing last return of FY
c)
Every month or Quarter
d)
Can not be changed
12.
Which one is the example of downward profile movement?
a)
Normal to Sahaj
b)
Normal to Sugam
c)
Sugam to Sahaj
d)
All of these
13.
Person filing quarterly return should pay the taxes on _______
a)
Quarterly basis
b)
Monthly basis
14.
IRP stands for ______
a)
Integrated registration portal
b)
Integrated reporting portal
c)
Invoice registration portal
d)
Invoice reporting portal
15.
Which is not the objective of e-invoicing?
a)
Uniformity of data
b)
No requirement to generate e-way bill
c)
complete trail of B2B invoices
d)
Unidirectional flow of invoice
16.
Pilot run of e-invoicing is applicable on _________
a)
B2B transactions
b)
B2C transactions
c)
B2B and B2C transactions
d)
None of these
17.
Buyer can perform the actions on invoices uploaded by the supplier, except _________
a)
Lock
b)
Unlock
c)
Pending
d)
Modify
18.
Which challan to be used for the payment of GST liabilities?
a)
GSTR 04
b)
PMT 01
c)
PMT 08
d)
PMT 04
19.
RET 02 is the return number which is used for _______ .
a)
Saral
b)
Sahaj
c)
Sugam
d)
Normal
20.
Due date for the filing of quarterly returns is _______ .
a)
18th to 22nd
b)
22nd to 25th
c)
10th to 15th
d)
15th to 20th
21.
As per the updates, provisional credit can be availed upto ______
a)
10% of matched credit
b)
10% of mismatched credit
c)
20% of matched credit
d)
Provisional credit can not be taken in GST 2.0
22.
Due date to upload the outward supplies invoices pertaining to the previous quarter is ______ .
a)
5th of next month
b)
22nd of next month
c)
20th of next month
d)
20th of next month
23.
Provisional credit can be availed by the person filing ______ .
a)
Sahaj
b)
Sugam
c)
Normal
d)
Provisional credit can not be taken in GST 2.0
24.
Person havning only B2C transactions can file ________ .
a)
Sahaj
b)
Sugam
c)
Normal
d)
All of these
25.
In GST 2.0, HSN details will be provided __________
a)
At summary level
b)
At transaction level
100 %
