CA FINAL (MAY 22)

MCQ SESSION OF
CHAPTER 9:- REGISTRATION

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 MCQ SESSION

As Promised, complete MCQs sessions on IDT By CA Mahesh Gour Sir Starting from

17th Feb TIME:- 8:30 to 10:30 PM For detailed time table, refer attached image

Don't miss any lectures, click on notify me now

Supply under GST

17/02/22
https://unacademy.com/course/mcq-of-ch-2-supply-under-gst/GUKSBB3P

Charges to GST
18/02/22
https://unacademy.com/course/mcq-of-ch-3-charges-to-gst/14WDUT6U

Exemption under GST - Part 1

21/02/22
https://unacademy.com/course/mcq-of-ch-4-exemption-under-gst-part-i/KTG8UWWO

Exemption under GST Part 2

22/02/22
12:00PM TO 2:00PM
https://unacademy.com/course/mcq-of-ch-4-exemption-under-gst-part-ii/8UGHD5SN

Place of supply
23/02/22
https://unacademy.com/course/mcq-of-ch-5-place-of-supply/9D3E5ESJ

Time of supply
24/02/22
https://unacademy.com/course/mcq-of-ch-6-time-of-supply/BCCCAM04
 Chapter 9. Registration
1. Avengers Enterprises, Delhi started trading in Toy Products from July 1, 2019. Its turnover exceeded Rs. 40 lakhs on
November 3, 2019. The firm applied for registration on November 30, 2019 and was issued registration certificate on
December 5, 2019.
Can any revised invoice be issued in the given scenario? If the answer to the first question is in affirmative,
determine the period for which the revised invoices can be issued as also the last date upto which the same can be
issued.
(a) Revised invoices can be issued for supplies made between November 30, 2019 and December 5, 2019. Further,
the revised invoices can be issued for the said period till January 31, 2020.
(b) Revised invoices can be issued for supplies made between July 1, 2019 and December 5, 2019. Further, the
revised invoices can be issued for the said period till January 31, 2020.
(c) Revised invoices can be issued for supplies made between November 3, 2019 and December 5, 2019. Further, the
revised invoices can be issued for the said period till January 5, 2020.
(d) Revised invoice cannot be issued in the given case.
Solution: (c)
Hint: Revised Tax Invoice should be issued within a month from the date of RC granted.

2. Aastha started supply of goods in Vapi, Gujarat from 01.01.2019. Her turnover exceeded Rs. 40 lakhs on 26.01.2019.
However, she didn’t apply for registration. Determine the amount of penalty, if any, that may be imposed on Aastha
under section 122(1) of the CGST Act, 2017, if the tax evaded by her, as on said date, on account of failure to obtain
registration is Rs. 1,40,000:

(a) Rs. 10,000 (b) Rs. 1,40,000

(c) Rs. 40,000 (d) None of the above
Solution: (b)
Hint: penalty =Higher of Rs.10,000 or an amount equivalent to the tax evaded.
Whichever is higher.
3. Which one of the following can be a reason for cancellation of registration?
i. There is a change in the constitution of business from partnership firm to proprietorship.
ii. The business has been discontinued.
iii. A registered person, other than composition taxpayer, has not furnished returns for three consecutive tax
periods.
iv. None of the above.
a) Only (iv) b) (ii) and (iv)
c) (i) and (ii) d) (i) , (ii) and (iii)
Solution: (c)
Hint: Sec29-Reg cancelled if-bus discontinue, change in constitution of bus and failure of return for 6 Month

4. Mrs. Nikita, an agriculturist, located in the State of Gujarat, is a re-seller of agricultural produce cultivated from land.
His turnover for the period April, 2018 to March, 2019 is Rs. 40,00,000/-
He has made occasional inter-State taxable supplies also of Rs. 5,00,000/- of handicraft goods to the State of
Telangana during the month of March, 2019.
Compute the aggregate turnover of Mrs. Nikita for the financial year 2018-19 under the CGST Act, 2017, and also
state whether he is liable for registration under the Act or not.
a) Rs. 5,00,000/-; Not liable for registration b) Rs. Nil; Not liable for registration
c)Rs. 45,00,000/-; Liable for registration d) Rs. 40,00,000/-; Not liable for registration
Solution: (c)
Hint: Outward supplies taxable under RCM added in Agg TO, 40 L+5L =45L

5. Mr. Tipendra Gada, located in the State of Punjab, a job worker, is engaged in providing job work services relating to
hardware articles to his Principal, Mr. Jetha Lal, in the State of Gujarat. The details of his turnover are as under:
a) For the period April, 2019 to March, 2020: Rs. 19,00,000/-.
Mr. Tipendra Gada, has earned continuous rental income of Rs. 15,000/- per month from his residential flat in Delhi
for 12 months from April, 2019 to March, 2020. He has also made wholly exempt supplies of handicraft items of Rs.
50,000/- during the period, December, 2019 to March, 2020.
 Compute the aggregate turnover of Mr. Tipendra Gada for the financial year 2019-20 under the CGST Act, 2017, and
also state whether he is liable for registration under the Act or not.
a) Rs. 21,30,000/-; Liable for registration. b) Rs. 20,80,000/-; Liable for registration.
c) Rs. 19,50,000/-; Not liable for registration. d) Rs. 19,50,000/-; Liable for registration.
Solution: (a)
Hint: Agg TO= 19L + (15,000 x 12 Mth) + 50,000 = 21.3L, Threshold limit for supply of service is 20 Lakhs

6. State which of the following statement is correct:

i. Government Agencies who are required to deduct tax under section 51, whether or not separately registered
under this Act are compulsory required to get registered under GST without any threshold.
ii. Persons who supply services, other than supplies specified under section 9(5) through such electronic commerce
operator who is required to collect tax at source under section 52 are compulsory required to get registered
under GST without any threshold.
iii. An agent, supplying goods on behalf of principal where invoice is issued in the name of principal, is required to
get compulsorily registered under GST.
iv. Every person supplying online information and database access or retrieval services from a place outside India to
a registered person in India is compulsory required to get registered under GST without any threshold.
(a) (ii) and (iii) (b) (i), (ii) and (iv)
(c) (ii), (iii) and (iv) (d) None of the above
Solution: (b)
Hint: In case of (i), (ii) and (iv) registration is compulsory as per section 24 of CGST Act,2017

7. Mrs. Kareena Kapoor, a registered person under GST, was the proprietor of M/s. Swastik Hotel. She died and left
behind his husband and daughter on 20-Aug-2019.
Her daughter wants to continue the business of the deceased mother.
The GST consultant of M/s. Swastik Hotel, gave the following advices to the daughter, how the daughter could
continue the business of his deceased mother.
Which of the following option is correct in accordance with the provisions of GST law?
(a) The daughter should get herself registered under the name and M/s. Swastik Hotel, under his own PAN and file
Form ITC-02.
(b) The daughter can get the authorized signatory changed by approaching to the Proper Officer and can continue
the same business.
(c) The daughter should close the old firm and start new business under different name.
(d) The daughter should do the business as his mother as the new proprietor of the M/s. Swastik Hotel, and
daughter should act as a Manager
Solution: (a)
Hint: Sec 29(1) old reg will cancelled and legal representative apply for new reg under his own PAN+ file ITC-02.

8. Mr. Murli Prasad Sidhu is supplying goods as well as services from his firm M/s. Lata & Co. The office of the firm is
located in UP whereas the godowns are located in the State of Bihar, Jharkhand and Punjab.
M/s. Lata Traders made intra-State supplies from different States during the period from 1-04-2019 to 31-03-2020 as
follows:
(i) UP-Taxable supplies: Rs. 21,00,000/-.
(ii) Jharkhand –Exempted supplies: Rs. 6,00,000/-.
(iii) Bihar–Taxable and exempted supplies: Rs. 4,00,000/- each respectively.
(iv) Punjab–Taxable and exempted supplies: Rs. 5,00,000/- and Rs. 7,00,000/- respectively.
Being a GST expert, Mr. Murli Prasad Sidhu seeks your advice to correctly ascertain the States in which he is
required to take registration under GST:
(a) UP, Jharkhand, Bihar and Punjab (b) UP, Bihar and Punjab
(c) UP and Bihar (d) UP
Solution: (b)
Hint: Registration required only for a place of business from where taxable supply takes place.

9. Vishal Industries (P) Ltd. is an unregistered person having Head Office in UP. It has started supplying goods through e-
 commerce operator all over India. The turnover achieved by its two business verticals during financial year 2018-19
is as follows:
Turnover from first business vertical located in UP: Rs. 10,50,000.
Turnover from second business vertical located in Cuttack: Rs. 8,00,000
As a GST consultant of Vishal Industries (P) Ltd., you are required to guide Mr. Vishal, Director of Vishal Industries
(P) Ltd. as to which business vertical is liable to be registered under GST?
(a) Cuttack (b) UP
(c) (a) and (b) (d) Registration not required
Solution: (C)
Hint: Sec 24-If goods supplied through e-commerce operator then registration is compulsory

10. Mr. Farukh Patel, is voluntarily registered under GST having turnover of Rs. 15,00,000/-.
He is a practicing Company Accountant providing professional services from his partnership firm located in Gurugram
to its various clients.
He has taken some interior decoration services from Dubai for a residential home owned in the name of the firm
which is under construction in Gurugram. He has paid Rs. 3,00,000/- for the same.
In view of the above information, state the correct option-
(a) Interior decoration services received from Dubai are not taxable, since below threshold limit
(b) GST is payable on the interior decoration services received from Dubai.
(c) Interior decoration services received from Dubai are not taxable, since the same are not in the course or
furtherance of business.
(d) None of the above.
Solution: (C)
Hint: it is supply- Sec7(1)(b), but it is exempt - Entry No.10 of NN 9/2017 of IGST Act, not for bus purpose

11. How the aggregate turnover is calculated?

(a) Aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a
person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person
having same PAN computed on all India basis and excluding taxes if any charged under CGST Act, SGST Act and
IGST Act.
(b) Aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a
person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person
having same PAN computed on all India basis.
(c) Aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a
person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person
computed for each state separately.
(d) Aggregate value of all taxable intrastate supplies, export of goods/services and exempt supplies of a person
having same PAN computed for each state separately.
Solution: (a)
Hint: refer Sec 2(6) of CGST Act,2017

12. Whether all persons are mandatorily required to obtain registration?

(a) Yes
(b) No, only if specified threshold exceeds in a financial year then only need to obtain.
(c) Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services or for
some cases, if specified threshold limit does not exceed in a financial year.
(d) Not required if he is an agriculturist or person exclusively engaged in supplying exempt goods or services.
Solution: (C)
Hint: refer Sec 23 of CGST Act,2017

13. Which one of the following is true?

(a) A person can collect the tax during the period of his provisional registration.
 (b) A person can’t collect tax unless he is registered.
(c) Registered person not liable to collect tax till his aggregate turnover exceeds threshold limit of registration.
(d) Both (b) and (c) are correct.
Solution: (b)
Hint: Any person cannot collect tax during the period of his provisional registration.

14. Which of the following forms are used for registration?

(a) Form GST RFD -01 (b) Form GSTR -1

(c) Form GSTAPL–01 (d) Form GST REG-01
Solution: (d)
Hint: Form GST REG-01 is used for registration

15. No. of days available for applying registration:-

(a) Within 30 days from the date he becomes liable for registration.
(b) No Time Limit
(c) Within 60 days from the date he becomes liable for registration.
(d) Within 90 days from the date he becomes liable for registration.
Solution: (a)
Hint: Registration should be applied within 30 days from the date he becomes liable for registration

16. If Mr. Jamunaram already have a GSTIN, do he need to register separately as an Input Service Distributor?

(a) Yes
(b) No
Solution: (a)
Hint: Yes, Mr. Jamunaram need to register separately as an ISD.

17. Find out the correct statement /statements, out of the following :-

(a) A person may get himself registered voluntarily and shall comply with all the provisions of GST.
(b) Voluntarily registered person not liable to comply with all the provisions of the GST.
(c) Voluntary registration is not possible under GST.
(d) Voluntary registration can not be cancelled before the expiry of a period of 1 year from the effective date of
registration.
Solution: (a)
Hint: A person may get himself registered voluntarily and shall comply with all the provisions of GST.

18. PAN issued under the Income Tax Act is mandatory for grant of registration.

(a) It is one of the documents listed.

(b) Yes, but non-resident taxable person may be granted registration on the basis of any other document.
(c) Yes, but persons required to deduct tax at source u/s 51 may have TAN in lieu of PAN.
(d) Both (b) and (c)
Solution: (d)
Hint: Non-resident taxable person or persons required to deduct TDS u/s 51 may have TAN in lieu of
PAN
19. Is it required to get registration for E-commerce operator?

(a) Yes, irrespective of threshold limit

(b) He is required to register if he is liable to collect tax at source and /or his aggregate turnover exceeds the
threshold limit.
(c) No, required to register only if his aggregate turnover exceeds the threshold limit.
(d) Yes, if he is located in North-western states.
 Solution: (b)
Hint: Sec 24 -it is required to register if anyone is liable to collect TCS and/or his Agg TO turnover exceeds limit

20. Validity of the registration certificate is?

(a) No validity (b) One year

(c) Five years. (d) Valid till it is cancelled.
Solution: (d)
Hint: Validity of registration certificate is till cancellation of certificate

21. Validity in case of the registration certificate issued to casual taxable person and non-resident taxable person is
(a) Period specified in the application for registration
(b) 90 days from the effective date of registration
(c) 180 days from the effective date of registration.
(d) Earliest of (a) or (b) above
Solution: (d)
Hint: Registration is granted= earlier of Period specified in RC or 90 days from effective date of reg.

22. Find out the phase which requires amendment in the registration certificate?

(a) Addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief
Executive Officer or equivalent, responsible for the day to day affairs of the business
(b) Change in constitution of the registered person
(c) Change of name of the registered person
(d) All of the above
Solution: (d)
Hint: Sec 28- (a), (b) and (c) all the above information should be amend in RC.

23. When can a registration can be cancelled as per section 29(2) of CGST Act,2017:-

(a) Non-filing of returns for a continuous period of six months or for three consecutive tax period in case of
composite dealer.
(b) If the person does not start business within six months from the date of registration.
(c) He does not conduct any businesses from the declare place of business.
(d) All the above
Solution: (d)
Hint: Refer sec 29(2)

24. Mr. Alok gets registration by misrepresentation of fact, what are the consequences of that?

(a) Liable to a fine not exceeding Rs. 1,000,000/-

(b) Imprisonment for a period of 6 months to 3 years.
(c) Liable to cancellation of registration by proper officer.
(d) Both (a) and (b)
Solution: (c)
Hint: PO may cancel the reg where it is obtain by means of fraud willful misstatement or suppression of facts.

25. Does cancellation of registration under CGST affect the liability under SGST/IGST for period prior to cancellation of
registration?
(a) Cancellation of registration will immune his liability under IGST only.
(b) Cancellation of registration will immune his liability under CGST only.
(c) Cancellation does not affect the liability of taxable person to pay tax and other dues under CGST/SGST/IGST Act.
(d) Cancellation of registration will immune his liability under SGST and CGST but not under IGST.
Solution: (c)
 Hint: Cancellation of Reg does not affect the liability of RP to pay tax and other dues under CGST/SGST/IGST Act.

26. Find out the correct statement?

(i) Cancellation of registration under CGST/SGST Act shall be deemed to be a cancellation of registration under
SGST/CGST Act.
(ii) Revocation of cancellation of registration under CGST/SGST Act shall not be deemed to be a revocation of
cancellation of registration under SGST/CGST Act.
(iii) Revocation of cancellation of registration under CGST/SGST Act shall be deemed to be a revocation of
cancellation of registration under SGST/CGST Act.
(iv) Cancellation of registration under CGST/SGST Act shall not be deemed to be a cancellation of registration
under SGST/CGST Act.
(a) (i) and (ii) (b) (i) and (iii)
(c) (ii) and (iii) (d) (iii) and (iv)
Solution: (b)
Hint: Revocation/cancellation of Reg under CGST/SGST shall be deemed to be same under SGST/CGST Act

27. A Person eligible to submit application for registration in Form GST REG-09?

(a) Person collecting tax at source (b) Person deducting tax at source
(c) Non- Resident taxable person (d) Input service distributor
Solution: (c)
Hint: GST REG-09 is a applicable form of registration for NRTP

28. Find out the incorrect statements in finding out the effective date of registration?

(a) Date of issue of certificate of registration.

(b) From the date on which a person becomes liable to registration, where application is submitted within 30 days
from such date.
(c) Date of grant of registration, where application is submitted after 30 days from such date.
(d) None of the above
Solution: (a)
Hint: Date of issue of registration cannot be treated as effective date of registration.

29. Can Mrs.Rakhi (a well settled entrepreneur) apply for registration to pay tax u/s 10 for any of his business verticals at
his choice?

(a) Yes, if all the business vertical in a state are obtained registration to pay tax under section 10.
(b) Yes, irrespective of the registration status of other business verticals.
(c) No all of his other business verticals also should have obtained registration for paying tax under section 10.
(d) Yes, provided majority of the business verticals are paying under section 10.
Solution: (c)
Hint: Composition scheme to be adopted uniformly by all the registered persons having same PAN.

30. An Unique Identity Number will be allotted to the following persons upon submitting an application:

(a) No such concept under CGST/SGST Act.

(b) Specialized agency of the UNO or any multilateral financial institution or consulate or embassy of foreign
countries.
(c) All the taxable persons can apply.
(d) Only unregistered persons can apply.
Solution: (b)
Hint: UNI allotted to Specialized agency of the UNO/any MFI/consulate/embassy of foreign countries
31. Mr. Arman registered taxable person shall display his certificate of registration in a prominent location at his
principal and at every other place of business also GSTIN shall be displayed on the name board at the entry of such
places.

(a) Above statement is correct subject to certificate of registration to be displayed only at registered place of
business.
(b) No, GSTIN to be displayed only on the invoices.
(c) No, certificate of registration to be displayed only at a registered place of business and GSTIN need not be
displayed on the name board.
(d) Yes, above statement is correct.
Solution: (d)
Hint: GSTIN of applicant must displayed on name board exhibited at the entry of his principal and add POB.

32. Find out the circumstances under which physical verification of business premises is mandatory?

(a) If photograph of the business premise is not uploaded in the common portal within specified time.
(b) If certificate of registration is obtained on misrepresentation of facts.
(c) Physical verification of business premises is a discretionary power of proper officer.
(d) If additional information for registration asked by the proper officer is not submitted within specified time.
Solution: (c)
Hint: When PO is satisfied that the physical verification of the POB of a RP is required to grant of RC

33. Do Mr.Ramu, a Mutual fund Distributor working in Dehradun, need to register under GST, having income less than
Rs. 20 Lakhs but working for offices that are registered in Delhi and have branch offices in Mumbai?

(a) Yes
(b) No
Solution: (b)
Hint: Sec 22- threshold limit of registration for supply of service is 20 lakhs.

34. Does a Interior Decorator Provider needs to get registered under GST, if his aggregate turnover (u/s 2 (6) is more
than Rs. 20 Lakhs but has taxable supply of only an amount of Rs.6 Lakh p.a.?

(a) Yes
(b) No
Solution: (a)
Hint: Registration is compulsory if aggregate turnover > 20 Lakhs and ATO includes exempt supply.

35. Is it required for all establishments display a certificate from government (displaying his turnover category) and their
GST Registration No. which should appear on all his cash memos/bills?
(a) Yes
(b) No
Solution: (a)
Hint: It is necessary to display a certificate from govt and their RC no should appear on his cash memos/bills.

36. Rajesh Dynamics, having its head office in Chennai, carries on the following activities with respective turnovers In
Financial Year:
Particulars Rs.
Supply of Petrol at Chennai 18,00,000
Value of inward supplies on which tax is payable on reverse charge basis 1,50,000
Supply of Transformer oil at Chennai 2,00,000
Value of branch transfer from Chennai to Bengaluru without payment of consideration 1,50,000
Value of taxable supplies at Chennai 11,50,000
 Interest on Loan & Advance 50,000
Determine the Aggregate turnover of Rajesh Dynamics.
a) 35L b) 33.5L
c) 33L d) 15L
e) 15.5L
Solution: (b)
Hint: [18L + 2L + 1.5L + 11.5L + 50K]
Sec 2(6)- outward supplies- taxable, Nil rate, export, Non-taxable supplies exclude inward liable for RCM

37. Raghav of Assam is exclusively engaged in intra-state taxable supply of readymade garments. He has another
showroom in Tripura, Determine threshold limit of Registration for Assam unit.

a) 10L b) 20L
c) 40L d) Registration Compulsory U/s 24
Solution: (a)
Hint: Special state therefore Agg TO limit is 10L.

38. Pulkit of Panjim, Goa is exclusively engaged in intra-state taxable supply of shoes. His aggregate turnover in the
current financial year is Rs. 32 Lakh. From shoe business Interest on Loan Rs. 3 L, Determine Threshold limit of
registration.
a) 10L b) 20L
c) 40L d) Registration Compulsory U/s 24
Solution: (c)
Hint: Person deals in goods, therefore Agg TO limit is 40L

39. Harshit of Himachal Pradesh is exclusively engaged in intra-state supply of pan masala. His aggregate turnover in the
current financial year is Rs. 24 L, Determine threshold limit of registration.
a) 10L b) 20L
c) 40L d) Registration Compulsory U/s 24
Solution: (b)
Hint:

40. Sanchit of Assam is engaged in Inter-State supply of both taxable goods and services. Determine threshold limit of
registration.

a) 10L b) 20L
c) 40L d) Registration Compulsory U/s 24
Solution: (d)
Hint: Inter state supplier of goods require mandatory registration.

41. With the help of the following information in the case of M/s Jayant Enterprises, Jaipur (Rajasthan) for the year 2020-
21, determine the aggregate turnover for the purpose of registration under CGST Act, 2017.
Particulars (Rs.)
(i) Sale of diesel on which Sale Tax (VAT) is levied by Rajasthan Government. 1,00,000
(ii) Supply of goods, after completion of job work, from the place of Jayant 3,00,000
Enterprises directly by principal.
(iii) Export supply to England (U.K.) 5,00,000
(iv) Supply to its own additional place of business in Rajasthan. (which is 5,00,000
unregistered)
 (v) Outward supply on which GST is to be paid by recipient under reverse charge. 1,00,000
All the above amounts are excluding GST.
a) 5,00,000 b) 6,00,000
c) 7,00,000 d) 10,00,000
e) 15,00,000
Solution: (c)
Hint: [1L + 5L + 1L]

42. Khushboo Enterprises has appointed M/s Nilesh & Associates as its agent (As per Schedule I of CGST Act, 2017) . All
the supplies of goods made by M/s Nilesh & Associates as agent of Khushboo Enterprises will also be included in the
aggregate turnover of;

a) M/s Nilesh & Associates. b) Khushboo Enterprises

c) (a) & (b) both d) None of the above
Solution: (a)
Hint: inter-State supplies of persons having the same PAN shall be include in Aggregate Tunover.

43. Avtaar Enterprises, Kanpur started trading (Intra-state supply) in ayurvedic medicines from July 1, 20XX. Its turnover
exceeded Rs. 40 lakh on October 3, 20XX. The firm applied for registration on October 31, 20XX and was issued
registration certificate on November 5, 20XX.
Can any revised invoice be issued in the given scenario? If the answer to the first question is in affirmative,
determine the period for which the revised invoices can be issued as also the last date upto which the same can be
issued.
(a) Revised invoice cannot be issued in the given case.
(b) Revised invoices can be issued for supplies made between October 3, 20XX and November 5, 20XX. Further, the
revised invoices can be issued for the said period till December 5, 20XX.
(c) Revised invoices can be issued for supplies made between October 31, 20XX and November 5, 20XX. Further,
the revised invoices can be issued for the said period till December 31, 20XX.
(d) Revised invoices can be issued for supplies made between July 1, 20XX and November 5, 20XX. Further, the
revised invoices can be issued for the said period till December 31, 20XX.
Solution: (b)
Hint: Revised Tax Invoice should be issued within a month from the date of RC granted.

44. Which one of the following cannot be a reason for cancellation of registration?

(a) There is a change in the constitution of business from partnership firm to proprietorship.
(b) The business has been discontinued.
(c) A composition taxpayer has not furnished returns for three consecutive tax periods.
(d) A registered person, other than composition taxpayer, has not furnished returns for three consecutive tax
periods.
Solution: (d)
Hint: Registered person has not furnished returns for 6 consecutive tax periods than Reg shall be cancelled.

45. Kaushal Industries (P) Ltd. is an unregistered person having Head Office in Delhi. It has started supplying goods
through e-commerce operator all over India. The turnover achieved by its two business verticals during financial year
2018-19 is as follows:
Turnover from first business vertical located in Delhi: Rs. 10,50,000. Turnover from second business vertical located
in Assam: Rs. 8,00,000
As a GST consultant of Kaushal Industries (P) Ltd., you are required to guide Mr. Kaushal, Director of Kaushal
 Industries (P) Ltd. as to which business vertical is liable to be registered under GST?
(a) Delhi (b) Assam
(c) Both (d) Registration not required
Solution: (c)
Hint: Aggregate Turnover include Total TO of all branches with same PAN

46. Registration U/s 24 of CGST Act 2017 is required to

1) Mr X (Tripura) having Turnover Rs. 11 L
2) Mr Y (Assam) engaged in Intra state supply of Goods & Turnover Rs. 35 L
3) Mr Z Supply of services through ECO & Turnover of Mr Z is Rs. 5 L.
4) Transfree of Business

a) 1,2, b) 3
c) 1,2,4 d) 4
e) None of the above
Solution: (e)
Hint: Inter state supplier of goods require mandatory registration.

47. Mr. X Citizen of Canada establish business in Mumbai & apply for registration on 1 july 21 (fill the part ‘B’ of GST REG-
01), No action is taken by PO on registration application within _________ deemed registration.

a) 3 working days from 1 july 21 b) 21 working days from 1 july 21

c) 15 working days from 1 july 21 d) 7 working days from 1 july 21
Solution: (a)
Hint: if PO fails to take action within 3 wrking days from date of submission than it is deemed to be approved

48. State which of the following statements is incorrect:

(i) An agent, supplying taxable goods on behalf of principal where invoice is issued in the name of
principal, is required to get compulsorily registered under GST.
(ii) Persons who are required to deduct tax under section 51 of the CGSTAct,2017, whether or not
separately registered under CGST Act, are compulsory required to get registered under GST without
any threshold limit.
(iii) Every person supplying online information and database access or retrieval services from a place
outside India to a registered person in India is compulsory required to get registered under GST
without any threshold limit.
(iv) Persons who supply services, other than supplies specified undersub-section (5) of section 9 of the
CGST Act, 2017, through suchelectronic commerce operator who is required to collect tax atsource
under section 52 of the CGST Act, 2017 are compulsory required to get registered under GST without
any threshold limit.
(a) (i),(ii) (b) (iii),(iv)
(c) (i),(iii),(iv) (d) (i),(ii),(iii)and(iv)
Solution: (c)
Hint: Refer Sec 24

49. Mr.Lal, a registered person under GST, was the proprietor of M/s.Spice ton Restaurant.
He died and left behind his wife and son on 15thAugust.
Hisson–Mr.Pal-wants to continue the business of the deceased father.
The GST consultant of M/s.Spicet on Restaurant gives advice to Mr.Palasto how he can continue the business of his
deceased father.
Which of the following options is correct in accordance with the provisions of GST law?
a) Mr. Pal should get himself registered under GST in the name and style M/s. Spice ton Restaurant under his own
PAN and file Form GST ITC 02.
b) Mr. Pal can get the authorized signatory changed by approaching to the Proper Officer and can continue the
 same business.
c) Mr. Pal should close the old firm and start new business under different name.
d) Mr. Pal should do the business with his mother as the new proprietor of the M/s. Spiceton Restaurant, and Mr.
Pal should act as a Manager..
Solution: (a)
Hint: Sec 29(1) old reg will cancelled and legal representative apply for new reg under his own PAN+ file ITC-02.

50. Mrs. Reena is a consultant. She has provided the following details relating to services provided and
received by her:
1. Supply of management consultancy services for ₹ 500,000 p.a.
2. Supply of accounting services for ₹ 200,000 p.a.
3. Renting of immovable property for residential purposes for ₹ 10,000 p.m.
4. Management consultancy services provided to a hospital for ₹ 50,000 one time
5. Services provided to a client outside India for ₹ 50,000 p.m.
6. Services received from a lawyer for ₹ 1,00,000
Note: Assume that amounts given above are exclusive of GST, wherever applicable.
What shall be her aggregate turnover for the financial year under GST provided her aggregate turnover
during previous financial year was ₹ 24 lakh?
(a) ₹9,10,000 (b) ₹15,70,000
(c) ₹14,70,000 (d) ₹8,20,000
Solution: (c)
Hint: Agg TO= 5L+ 2L+ (10,000*12mnth)+50,000+(50,000*12 mnths)=14.7L

51. Mr. Manjot is a trader supplying goods from his firm M/s. Singh Traders. The office of the firm is located in Delhi
whereas its godowns are located in the State of Uttar Pradesh, Punjab and Jammu & Kashmir (J &K) respectively.
M/s. Singh Traders made following intra-State supplies from different States during the current financial year:
(i) Delhi - Taxable supplies: ₹ 21,00,000
(ii) Punjab – Exempted supplies: ₹ 6,00,000
(iii) Uttar Pradesh – Taxable and exempted supplies: ₹ 3,00,000 each respectively.
(iv) J & K – Taxable and exempted supplies: ₹ 8,00,000 and ₹ 3,00,000 respectively.
Ascertain the States in which Mr. Manjot is required to take registration under GST:
(a) Delhi, Punjab, Uttar Pradesh and J&K
(b) Delhi, Uttar Pradesh and J&K
(c) Delhi and Uttar Pradesh
(d) Delhi
Solution: (b)
Hint: Person supply 100% exempted goods, shall not be liable to be registered under the CGST Act,
2017.
52. Shah Beedi Company (P) Ltd. is a manufacturer of cigarettes. It has been registered under GST in the State
of West Bengal.
The turnover of the company from the current financial year is
₹ 90,00,000. The excise duty paid on the cigarettes removed is
₹ 10,00,000. CGST and SGST paid on the cigarettes is ₹ 18,00,000 each.
The company also recovered actual freight of ₹ 5,00,000 from the buyers on the supply of cigarettes so made during
the current financial year and also charged CGST/ SGST thereon. The company paid tax @ 5% under reverse charge
while availing the services of GTA of ₹ 5,00,000.
Compute the aggregate turnover of Shah Beedi Company (P) Ltd. assuming that the amounts given above are
exclusive of GST.
(a) ₹90,00,000 (b) ₹1,00,00,000
(c) ₹1,18,00,000 (d) ₹1,05,00,000
Solution: (d)
Hint: Agg TO= 90L+10L+ 5L=105L, CGST & SGST shall not form part of Agg TO
53 Mrs Deepika is a consultant, providing consultancy on different matters. With the following details relating to
services provided and received by her
Calculate her aggregate turnover for a year under GST.
1. Supply of technical consultancy services for Rs.200,000/- p.a.
2. Supply of company law related services for Rs.400,000/- p.a.
3. Renting of immovable property which is situated in commercial area for residential purposes for Rs.15,000/-
p.m.
4. Services provided to a client in USA for Rs.60,000/- p.m.
5. Services received from a lawyer for Rs.100,000/-

(a) Rs. 6,15,000

(b) Rs.15,00,000
(c) Rs. 9,00,000
(d) Rs. 16,00,000
Solution : (b)
Hint :

Aggregate Turnover = 2,00,000 + 4,00,000 +(15,000 x 12 Months) + (60,000 x 12 Months)= 15,00,000

Services received from lawyer is inward supply not outward supply, it will not be added to
computation of Aggregate Turnover.

54 Mr. Manoj Singh is a trader supplying various products from his firm M/s. M.S & Co. The office of the firm is located
in Haryana whereas the godowns are located in the State of Uttarakhand and, Bihar and Jammu & Kashmir (J & K).
M/s. Singh Traders made intra-State supplies from different States during the period from 1-April-2019 to 31-March-
2020 as follows:
(i) Haryana-Taxable supplies: Rs. 20,00,000/- and exempt supply Rs. 1,00,000/- including Interest received
from bank on deposit .
(ii) Bihar–Exempted supplies: Rs. 8,00,000/-.
(iii) Uttarakhand–Taxable and exempted supplies: Rs. 4,00,000/- each respectively.
(iv) J & K–Taxable and exempted supplies: Rs. 5,00,000/- and Rs. 8,00,000/- respectively.
Being a GST expert, Mr. Manoj Singh seeks your advice to correctly ascertain the States in which he is required to
take registration under GST:
(a) Haryana, Uttarakhandand and J & K (b) Bihar
(c) Haryana, Uttarakhandand ,Bihar and J & K (d) Haryana and Bihar
Solution: (a)
Hint : Interest Income is a supply of Service and if any person engaged in supply of goods as well as
services then, he shall be liable for registration under GST as per Section 22 of CGST Act, if aggregate
turnover is more than 20,00,000/- .
Point to be noted that registration required only for a place of business from where taxable supply takes
place
Aggregate turnover includes taxable supply as well as exempt supply
Aggregate turnover = 20 Lakhs + 1 Lakh + 8 Lakhs + 4 Lakhs + 5 Lakhs + 8 Lakhs = 46 Lakhs