WorksheetsGST Registration Quiz
Total questions: 15
Worksheet time: 8mins
Under GST, the basic threshold limit for registration for a supplier of goods in most special category states (e.g., North-Eastern states) is:
10 lakhs
20 lakhs
40 lakhs
50 lakhs
The general threshold limit for GST registration for suppliers of services in most states (other than special category states) is:
10 lakhs
20 lakhs
40 lakhs
75 lakhs
The enhanced threshold limit of 40 lakhs under GST is generally applicable to:
All service providers
All composition taxpayers
Suppliers of goods in eligible states
Non-resident taxable persons
A person engaged exclusively in supplying goods within the state of Uttar Pradesh has an aggregate turnover of 38 lakhs in a financial year in an eligible state. He is:
Required to register immediately
Not required to register
Required to register when turnover exceeds 40 lakhs
Required to register only if making inter-state supply
For a supplier of services in special category states (where lower limits apply), the threshold limit for GST registration is generally:
5 lakhs
10 lakhs
20 lakhs
40 lakhs
Input Tax Credit (ITC) under GST can be availed only when:
Tax invoice is available and goods/services received
Goods are ordered, but not received
Advance payment is made without invoice
Goods are received but no tax invoice is issued
Which of the following is a basic condition for availing ITC?
Supplier must be an unregistered person
Tax charged must be actually paid to the government
Goods must be used exclusively for personal purposes
Recipient must be a consumer
Which of the following is an eligible input tax credit?
GST paid on personal car used by proprietor for family trips only
GST paid on capital goods used in business
GST paid on goods used for exempt supplies
GST paid on membership of a health club for employees (not mandated by law)
For availing ITC, the recipient must:
Be an unregistered person
Furnish GST return and reflect the ITC in such return
Be a final consumer
Not maintain any books of account
A registered person uses an input service partly for business and partly for personal (non-business) purposes. ITC is:
Fully allowed
Fully disallowed
Allowed proportionately to the extent of business use
Allowed only if turnover exceeds threshold
Mr. A, a registered dealer, purchases office furniture for his shop and pays GST of Rs. 9,000 on it. The furniture is used fully for business purposes. How much ITC can Mr. A claim on this purchase?
Nil
Rs. 4,500
Rs. 9,000
Rs. 18,000
XYZ Pvt. Ltd., a registered company, purchases air tickets for a director’s family vacation and pays GST on the tickets. The travel is purely personal. What is the treatment of ITC on this GST?
Fully allowed as business ITC
ITC allowed only in next financial year
ITC allowed if declared as perquisite in salary
ITC not allowed as it is for personal consumption
PQR & Co., a registered dealer, uses one building partly as a showroom (ground floor) and partly as residence of the proprietor (first floor). GST of Rs. 60,000 is paid on building rent for the year. 70% of the area is used for business and 30% for residence. How much ITC can be claimed?
Nil
Rs. 18,000
Rs. 42,000
Rs. 60,000
What is the percentage of the building used for business purposes in the case of PQR & Co.?
30%
50%
70%
100%
If a registered dealer purchases goods for personal consumption, what is the treatment of ITC on the GST paid?
Fully allowed as business ITC
ITC allowed only in next financial year
ITC allowed if declared as perquisite in salary
ITC not allowed as it is for personal consumption
