CMA VIPUL SHAH CS EXECUTIVE FOR JUNE/ DEC 23 REGISTRATION UNDER GST

CHAPTER 10 REGISTRATION UNDER GST

1) What is the threshold limit for requirement of registration under GST?

a. Rs. 10 lakhs / 20 lakhs in special category states
b. Rs. 20 lakhs / 5 lakhs in special category states
c. Rs. 20 lakhs / 10 lakhs in special category states
d. Rs. 10 lakhs / 5 lakhs in special category states

2) In case where a person makes supply from multiple states and his aggregate turnover
exceeds threshold limit, he has to get registered.
a. In all those states
b. In only one state where turnover is greater than 20 lakhs
c. In states where turnover is greater than 20 lakhs
d. In any one of the states

3) A person, resident of UP has business places both at Delhi and Rajasthan. From where
he has to take GST Registration?
a. From UP only
b. From Rajasthan only
c. He has to take separate GST Registration both at UP and Rajasthan with different PAN
Number
d. None of above is fully correct

4) Every person who is liable to be registered under GST shall apply for registration in
form:
a. GSTREG-01
b. GSTREG-02
c. GSTREG-30
d. GSTREG-06

5) What is the aggregate turnover in a financial year above which a person is required to
obtain registration in Punjab?
a. Fifteen lakh
b. Twenty lakh
c. Twenty-five lakh
d. Twenty-Two lakh

6) How the aggregate turn-over is calculated for computing threshold limit of registration?
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(i) 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.
(ii) 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.
(iii) 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.
(iv) 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.
a. (I)
b. (ii)
c. (iii)
d. (iv)

7) Mr. Champak, located in the State of Himachal Pradesh, a job worker, is engaged in
providing job work services relating to silverware articles to his Principal, Mr. Mote Lal,
in the State of Rajasthan. The details of his turnover are as under: For the period July,
2017 to March, 2018: Rs. 19,00,000/-. Mr. Champak, has earned continuous rental
income of Rs. 15,000/- per month from his residential flat in Delhi for nine months from
July, 2017 to March, 2018. He has also made wholly exempt supplies of handicraft items
of Rs. 50,000/- during the period, December, 2017 to March, 2018. Compute the
aggregate turnover of Mr. Champak for the financial year 2017-18 under the CGST Act,
2017, and also state whether he is liable for registration under the Act or not.
a. Rs. 20,85,000/-; Liable for registration.
b. Rs. 20,35,000/-; Liable for registration.
c. Rs. 19,00,000/-; Not liable for registration.
d. Rs. 19,50,000/-; Liable for registration

8) Mr. Jeet Ram, an agriculturist, located in the State of Uttar Pradesh, is a re-seller
of agricultural produce cultivated from land. The details of his turnover are as under-
• For the period April, 2017 to June, 2017: Rs. 5,00,000/-
• For the period July, 2017 to March, 2018: Rs. 20,00,000/-
He has made occasional inter-State taxable supplies also of Rs. 10,00,000/- of handicraft
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goods to the State of Jammu and Kashmir during the month of March, 2018. Compute the
aggregate turnover of Mr. Jeet Ram for the financial year 2017-18 under the CGST Act,
2017, and also state whether he is liable for registration
a. Rs. Nil; Not liable for registration
b. Rs. 10,00,000/-; Not liable for registration
c. Rs. 35,00,000/-; Not liable for registration
d. Rs. 30,00,000/-; Liable for registration

9) Mr. A of Pune till date is only engaged in making exports and supplies to SEZ
units. His aggregate turnover is Rs.15 lacs. Is Mr. liable to registration in GST?
a. No, as threshold limit is not crossed
b. Yes, as the value of supply has exceeded Rs.10 lacs
c. Yes, since it is an inter – state supply
d. None of the above

10) The persons making inter – State supplies from Madhya Pradesh is compulsorily required
to get registered under GST, ____________________
a. if his all India based aggregate turnover exceeds `20 lakh in a financial year
b. if his all India based aggregate turnover exceeds `10 lakh in a financial year
c. irrespective of the amount of aggregate turnover in a financial year
d. in case of making inter-State supply of taxable goods, irrespective of the amount of
aggregate turnover in a financial year

11) Which of the following persons is required to obtain compulsory registration?

a. Persons exclusively engaged in making supplies tax on which is to be paid by the recipient
on reverse charge basis under section 9(3).
b. Persons making inter - State supplies of taxable services up to Rs. 20,00,000
c. Persons making supplies of services through an ECO (other than supplies specified under
section 9(5) of the CGST Act) with aggregate turnover up to Rs. 20,00,000
d. None of the above

12) State which of the following statement is incorrect:

(i) 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.
(ii) Persons 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.

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(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. (iv) Persons who supply services,
other than supplies specified under sub-section (5) of section 9, 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.
a. (i), (ii)
b. (iii), (iv)
c. (i), (iii), (iv)
d. None of the above

13) The application for registration after being examined by the proper officer, if the same
are found to be in order, approve the grant of registration to the applicant within
_____________________ from the date of submission of application.
a. 3 working days
b. 5 working days
c. 7 working days
d. 10 working days

14) Within how many days a person should apply for registration?
a. Within 60 days from the date he becomes liable for registration.
b. Within 30 days from the date he becomes liable for registration.
c. No Time Limit
d. Within 90 days from the date he becomes liable for registration

15) Mr. X, a new client, comes to you to apply for a GST Registration for a proprietorship
concern and has query on time limit for taking registration? Another question is that
he would submit all the required documents of registration now and will not be available
from tomorrow since he is travelling. He is ready to provide Class 2 digital signatures
along with required documents. Can application for registration be signed digitally in his
absence?
a. Mr. X should take registration within 7 days from the date on which he becomes liable to
registration. He would not have the option to sign the application using Valid digital
signatures.
b. Mr. X should take registration within 15 days from the date on which he becomes liable to
registration. He would have the option to sign the application using Valid digital signatures.
c. Mr. X should take registration within 30 days from the date on which he becomes liable to
registration. He would have the option to sign the application using Valid digital signatures.
d. Mr. X should take registration within 15 days from the date on which he becomes liable to

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registration. He would not have the option to sign the application using Valid digital
signatures.

16) A non-resident taxable person is required to apply for registration:

a. within 30 days from the date on which he becomes liable to registration
b. within 60 days from the date on which he becomes liable to registration
c. at least 5 days prior to the commencement of business
d. None of the above

17) A person applying for registration as a casual taxable person shall be given a temporary
reference number by the Common Portal.
a. For making advance deposit of tax
b. After validation of email and phone number with OTP
c. For making proper signature with DSC
d. None of the above

18) Persons liable to make estimated Advance Tax deposit to obtain GST Registration are:
a. Input Service Distributor
b. E – commerce operator
c. Casual and Non-Resident Taxable Persons
d. Aggregator of Branded Services

19) Which of the following statement is true for Mr. X, a casual taxable person?
a. Mr. X is not required to take registration under GST.
b. Mr. X is required to get registration under GST, if the aggregate turnover in a financial
year exceeds ` 20 lakh.
c. Mr. X can opt for voluntary registration under GST.
d. Mr. X has to compulsorily get registered under GST irrespective of the threshold limit.

20) Any registered taxable person, whose registration is cancelled by the proper office
on his own motion, may apply to such officer for revocation of cancellation of the
registration within _____________________ from the date of service of the
cancellation order.
a. 7 days
b. 15 days
c. 30 days
d. 45 days

21) Which of the following is correct statement: "The registration granted to a person is

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liable to be cancelled if the said person

1. does not conduct any business from the declared place of business (1) does not
conduct any business from the declared place of business
2. issues invoice without supply of goods or services in violation of the (2) issues invoice
without supply of goods or services in violation of the provisions of the GST law
provisions of the GST law
3. violates provisions relating to Anti Profiteering" (3) violates provisions relating to Anti
Profiteering"
a. Only 1 & 2
b. Only 1 & 3
c. Only 2 & 3
d. All 1, 2 & 3

22) Within how many days an application for revocation of cancellation of registration can
be made?
a. Within 7 days from the date of service of the cancellation order.
b. Within 15 days from the date of issue of the cancellation order.
c. Within 45 days from the date of issue of the cancellation order.
d. Within 30 days from the date of service of the cancellation order.

23) Mr. Y was registered under VAT and got provisional registration under GST during
migration to GST. Registration formalities were completed by submitting the required
documents and registration certificate was obtained. After working for few months,
he found that he will not cross the threshold limit required for obtaining registration
nor will he fall into any case where registration is compulsory. Thus, he decides to
surrender the GST number. He has following queries:
1. What would happen to stock of goods and GST liability held on the date of cancellation
of GST number?
2. Can he claim in put tax credit and collect tax after cancellation of GST? What would
you suggest your client on the above matter?
a. After cancellation of registration, Mr. Y can sell the stock without any tax liability since
GST number is cancelled. Whatever is the GST liability, except during the month of
cancellation, has to be discharged. After cancellation of GST, he can collect GST from his
customer but he cannot claim any input tax credit of GST paid by him.
b. Before cancellation of GST, Mr. Y has to pay an amount equivalent to the credit of input
tax in respect of inputs held in stock on the day immediately preceding the date of such
cancellation or the output tax payable on such goods, whichever is higher. After
cancellation, of GST, he cannot collect GST from his customer nor can he claim any input
tax credit of GST paid by him.

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c. Before cancellation of GST, Mr. Y has to pay an amount equivalent to the credit of input
tax in respect of inputs held in stock on the day immediately preceding the date of such
cancellation or the output tax payable on such goods, whichever is lower. After cancellation
of GST, he cannot collect GST from his customer nor can he claim any input tax credit of
GST paid by him.
d. After cancellation of registration, he can sell the stock without any tax liability since GST
number is cancelled. Whatever is the GST liability, except during the month of
cancellation, has to be discharged. After cancellation of GST, he cannot collect GST from
his customer, but he can claim input tax credit of GST paid by him

24) Whether all persons are mandatorily required to obtain registration?

a. Yes
b. Not required if he is an agriculturist or person exclusively engaged in supplying exempt
goods or services, if specified threshold limit does not exceed in a financial year.
c. Not required if he is an agriculturist or person exclusively engaged in supplying exempt
goods or services.
d. No, only if specified threshold exceeds in a financial year then only need to obtain.

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 CGST only.
b. Cancellation of registration will immune his liability under IGST only.
c. Cancellation of registration will immune his liability under SGST and CGST but not under
IGST.
d. Cancellation does not affect the liability of taxable person to pay tax and other dues
under CGST/SGST/IGST Act.

26) Can a person apply for registration to pay tax u/s 10 for any of his business
verticals at his choice?
a. Yes, irrespective of the registration status of other business verticals.
b. No all of his other business verticals also should have obtained registration for paying tax
under section10.
c. Yes, provided majority of the business verticals are paying undersection10.
d. Yes, if all the business vertical in a state are obtained registration to pay tax under section10

27) Which of the following statements are correct?

(i) Revocation of cancellation of registration u n d er CGST/SGST Act shall be deemed to
be a revocation of cancellation of registration under SGST/CGST Act.
(ii) Cancellation of registration under CGST/SGST Act shall be deemed to be a

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cancellation of registration under SGST/CGST Act.

(iii) 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.
(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 (iv)
c. (ii) and (iii)
d. (iii) and (iv)

28) 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.

29) Mr. A has been registered as a casual taxable person, for an exhibition program conducted
at Delhi. While obtaining registration Mr. A deposited some amount as advance deposit
of tax and after end of registration period the amount refundable from such advance
deposit is Rs. 20,000. The certificate of registration was in force for the whole period
but Mr. A was unaware of furnishing returns u/s 39. What will be the amount refundable
to him?
a. Nil
b. Rs. 5,000
c. Rs. 10,000
d. Rs. 20,000

30) Threshold limit of Rs. 20 lakhs for GST registration means for voluntary registration
the person should have aggregate turnover of 20 lakhs or more.
a. Correct - as per IGST Act
b. Incorrect - for voluntary registration the threshold limit is 10 lakhs
c. Correct - as per CGST Act
d. Incorrect - turnover is not relevant for voluntary registration

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ANSWERS

QUE ANS QUE ANS QUE ANS

1 C 11 D 21 D
2 A 12 C 22 D
3 D 13 A 23 D
4 A 14 B 24 C
5 B 15 C 25 C
6 D 16 C 26 B
7 A 17 A 27 A
8 D 18 C 28 D
9 C 19 D 29 A
10 D 20 C 30 D

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