Chapter 3 - Charge of GST

MCQ
1. What are the supplies to which the reverse charge 6. Is Reverse Charge mechanism applicable to E –
mechanism could be applied? Commerce Operator?
a. Inward supplies of Goods or Services or both a. Yes
b. Outward supplies of Goods or Services or both b. No
c. Both the above c. Not applicable
d. None of the above d. As when provided by the authority
2. Input tax credit in case of reverse charge 7. What is the amount of Input tax credit available to
mechanism can be availed by: a composite dealer falling under Reverse charge
a. Supplier of the Goods / Services mechanism?
b. Recipient of Goods / Services a. 100% of tax paid
c. Both b. 50% of tax paid
d. None c. Nil
d. Some portion of tax paid
3. Is the below statement correct:
“A person is not required to obtain registration if he 8. What is the manner of payment of tax under
is required to pay tax under reverse charge but he Reverse charge?
has not exceeded his threshold limit” a. Through Input available in the electronic
a. Incorrect, the person is required to take credit ledger
registration & pay tax under reverse charge b. Through Cash ledger
irrespective the fact that threshold is crossed or c. Through both mediums
not. d. None
b. Incorrect, if the person is required to pay tax
under reverse charge he shall obtain 9. Mr. A being a registered supplier, shall furnish
registration only if the value of supply under details of Outward supplies of notified
reverse charge exceeds the threshold limit. goods/services under Section 9(3) of the CGST
c. Above statement is correct act, 2017 in:
d. Correct, a person is required to obtain a. GSTR 1
registration if he is required to pay tax under b. GSTR 2
reverse charge and, he is making taxable c. GSTR 4
supplies irrespective of the threshold limit. d. Not any
4. Is ITC available to the supplier, supplying goods / 10. __________ excludes tax payable by a person
services under Reverse Charge Mechanism under RCM.
a. Yes a. Input tax
b. No b. Output tax
c. Not applicable c. Cash ledger
d. Yes, if permitted by the authority d. Credit ledger
5. Mr. A is liable to pay tax under Reverse Charge 11. Which of the following statements are true?
Mechanism. What shall be the threshold limit a. Self – invoicing must be done
applicable for registration of Mr. A. b. A single consolidated monthly invoice can be
a. 20 lakhs issued.
b. 10 lakhs c. Both statements are correct
c. 50 lakhs d. Both statements are incorrect
d. No thresholds
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12. Can the person avail the input tax credit of the tax 17. Mr. A, a lawyer provides representational services
paid under RCM? to ABC Pvt. Ltd. having a turnover of Rs.15 lakhs.
a. Yes Is RCM applicable?
b. No a. Yes
c. Maybe b. No
d. Yes, after prior intimation to Commissioner c. Maybe
d. Mr. A needs to pay tax
13. An unregistered person of Maharashtra made a
supply of goods to a registered person in Delhi. 18. Central Government gave a piece of land on rent
Comment to M/s ABC Pvt. Ltd., registered in Delhi who shall
a. The registered person must pay tax under pay tax? Is RCM applicable?
RCM a. Central Government, RCM Applicable
b. Unregistered person must take compulsory b. Central Government, RCM not Applicable
registration in GST before making inter – c. M/s ABC Pvt. Ltd., RCM Applicable
State supply d. M/s ABC Pvt. Ltd., RCM not Applicable
c. Provisions of section 9(3) shall be attracted
d. All above statements are correct 19. ABC Pvt. Ltd. appointed Mr. A as their
independent director and paid him the sitting fees.
14. Mr. A has supplied services to Mr. B which are Is this supply covered under RCM?
covered under RCM. Both of them are located in a. Yes
Maharashtra. Which tax shall be paid? b. No
a. CGST & SGST c. Not taxable at all
b. IGST d. Taxable under forward charge
c. CGST & UTGST
d. CGST & IGST 20. Comment on the correctness of the sentence –
“Person can take the credit of the tax paid under
15. Goods transportation agency (GTA) is registered RCM only when he has paid the tax.”
and does not avail the ITC. He provides GTA a. Correct
services to another registered person. Will this b. Incorrect
transaction fall under RCM? What shall be the c. Partially correct
GST Rate? d. None of the above
a. RCM applicable, Rate – 5%
b. RCM applicable, Rate – 12% 21. Reverse charge is applicable on ______________
c. RCM not applicable, Rate – 18% under a. Purchase order
forward charge b. Sale
d. Not taxable c. Supply
d. Lease
16. ABC Pvt. Ltd. has taken consultancy services from
an engineer in USA. Who shall be liable to pay tax 22. Comment – “The supplier is operating below the
and under what head? threshold limit that is why the recipient is not liable
a. ABC Pvt. Ltd. will pay the tax, IGST to pay tax under RCM.”
b. ABC Pvt. Ltd. will pay the tax, CGST and a. Correct
SGST b. Incorrect
c. Engineer will pay the tax, IGST c. Partially correct
d. Engineer will pay the tax, CGST & SGST d. None of the above
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23. Reverse Charge is applicable on ____________ 30. What are the invoicing rules to be followed under
a. Inter and Intra – state supplies Reverse Charge Mechanism?
b. Only on inter – state supplies a. Mention Reverse charge clause on the tax
c. Supplies in States invoice
d. Supplies in non taxable territory b. Mandatory issue of payment voucher by the
recipient of goods / services
24. When is the person eligible to claim the tax in case c. Self – invoicing in case of such supply
of RCM? received
a. Same month d. All of the above
b. Next month
c. Any of the two months 31. When input tax credit be claimed under Reverse
d. In any month of the year Charge?
a. After payment of tax liability
25. Who are the persons liable to pay tax under b. After issue of Invoice
reverse charge mechanism? c. Earlier of both
a. Registered Supplier d. Not Applicable
b. Registered Recipient
c. Unregistered Supplier 32. Which of the following services are covered under
d. Unregistered Recipient RCM?
a. Advocate services
26. Supply under reverse charge mechanism involves b. Goods transportation services
movement of goods / provision of services by: c. Insurance agent services
a. Registered supplier to registered recipient d. All of the above
b. Unregistered supplier to registered recipient
c. (a) and (b), both 33. Which section of the Act debars the person from
d. Not any utilizing ITC for payment of GST?
a. Section 49
27. Can Input tax credit standing in the Electronic b. Section 48
credit ledger be utilized for payment of tax under c. Section 46
Reverse Charge Mechanism? d. Section 50
a. Yes
b. No 34. Mr. A was having Rs.50,000 in his credit ledger in
c. Not Applicable the month of January, 2018 and in the same
d. May be month he made purchases on which tax of Rs.
30,000 under RCM was to be paid. Which of the
28. Ola being an E – commerce operator provides cab following method can be used for the same?
services to the passengers through various local a. Pay Rs. 30,000 by utilizing ITC of Rs. 50,000
service providers. The liability to pay tax on such b. Pay Rs. 30,000 from cash ledger
services shall be applicable to: c. Pay Rs. 15,000 by cash and utilize ITC for the
a. Ola balance amount
b. Passengers d. Anyone of the above can be followed
c. Local Service Providers
d. None
29. What is the tax rate applicable on a composite

dealer falling under Reverse Charge Mechanism?
a. As applicable to a composite dealer
b. As applicable to a normal taxpayer
c. Exempt
d. None of the above
35. “Mr. A is only supplying services under RCM and 39. ABC Pvt. Ltd. appointed Mr. A as their whole time
the total supplies made during the year was director and paid his fees regularly on time. Is this
Rs.100 lakhs.” Comment. supply covered under RCM?
a. Mr. A must take compulsory registration a. Yes
under GST b. No
b. Mr. A may operate without registration under c. Not taxable at all
GST d. Taxable under forward charge
c. Mr. A must take registration as he has
exceeded the threshold limit 40. ABC National Bank appointed Mr. A, a recovery
d. None of the above agent in order to recover the amount paid to a
defaulter Mr. B. who shall pay the tax in this
36. GTA is under expansion mode and is acquiring lot supply?
of trucks for the transportation. It wants to take the a. ABC National Bank
ITC on such capital goods. What rate shall he b. Mr. A
charge in order to avail the ITC? c. Mr. B
a. 18% d. None of them
b. 12%
c. 5% 41. Is RCM applicable on supplies procured by a
d. 28% composition dealer?
a. Yes
37. If an unregistered GTA gives services to an b. No
unregistered person. Who shall pay tax? c. Maybe
a. Unregistered GTA d. None of the above
b. Unregistered person under RCM
c. None of them 42. Mr. B, a GTA in Delhi supplied services of Rs.
d. Both of them 60,000 to Mr. Q, a registered person in Delhi and
the entire amount was being paid to the GTA.
38. Mr. A, a lawyer provides representational services What shall be the tax amount to be paid under
to ABC Pvt. Ltd. having a turnover of Rs. 25 lakhs. RCM?
Is RCM applicable? a. Rs. 1,500 each in CGST and Delhi GST
a. Yes b. Rs. 3,000 in IGST
b. No c. Rs. 2,857 each in CGST and Delhi GST
c. Maybe d. Rs. 2,857 in IGST
d. Mr. Q need to pay tax
MCQ
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43. ABC Ltd., a manufacturer has got itself registered 48. What document shall a person under composition
in Delhi on 1.2.2018 in composition scheme. It scheme issue to its customer?
makes a supply to XYZ Ltd., a registered entity in a. Bill of supply
Delhi. It is confused in respect to what is the GST b. Tax invoice
rate applicable on it under CGST? c. Invoice
a. 0.5% d. Payment Voucher
b. 1%
c. 2% 49. ABC Ltd., a person registered in composition
d. 2.5% scheme, operating in 4 different states has filed
the withdrawal intimation in one State. Will this
44. ABC Pvt. Ltd., a registered entity in Delhi in intimation be applicable to all places of business?
composition scheme has received order from 4 a. Yes
states as specified below of Rs. 5 lacs, 6 lacs, 7 b. No
lacs & 2 lacs respectively. Being a composition c. Yes, but with prior permission of Central
dealer, which order can he accept? Government
a. Delhi d. No, but with prior permission of respective
b. Haryana State Government
c. Rajasthan
d. Maharashtra 50. Which of the following returns is to be filed by the
composition dealer?
45. ABC Pvt. Ltd. is having place of business in 3 a. GSTR – 1
states namely Haryana, Punjab & Rajasthan each b. GSTR – 3B
having turnover of Rs. 20 lacs, 60 lacs, 80 lacs c. GSTR – 2
respectively. Which State is eligible to opt for d. None of the above
composition scheme?
a. Haryana 51. Can the option to pay tax under composition levy
b. Punjab be exercised at any time of the year?
c. Rajasthan a. Yes
d. None of the above b. No
c. Any one of the above (depending on
46. The person was operating in regular scheme. Now situation)
in FY 2018 – 19, he wants to opt for the d. Yes, subject to prior approval of the Central
composition scheme. Which form he must file to Government
provide details of the input tax credit in respect of
the stock of goods held with him on the day 52. Can a person paying tax under composition levy,
preceding the date of opting in composition withdraw voluntarily from the scheme?
scheme. a. Yes
a. FORM GST ITC – 01 b. No
b. FORM GST ITC – 02 c. Maybe
c. FORM GST ITC – 03 d. Yes, subject to prior approval of the Central
d. FORM GST ITC – 04 Government
47. In which form can the person file for withdrawal of 53. In which form the officer shall issue notice in case
composition scheme? he has reasons to believe that the person is not
a. Form GST CMP – 01 eligible to opt for composition scheme?
b. Form GST CMP – 02 a. Form GST CMP – 01
c. Form GST CMP – 03 b. Form GST CMP – 02
d. Form GST CMP – 04 c. Form GST CMP – 04
d. Form GST CMP – 05
54. Which of the following person is ineligible to opt for 59. If the show cause notice in Form GST CMP – 05
composition scheme? has been issued on 20th March 2018, then by
a. Casual taxable person when can the taxpayer (composition dealer)
b. Non resident taxable person submit his reply?
c. Inter – State supplier of service a. Within 30 days
d. All of the above b. Within 60 days
c. Within 15 days
55. Which of the following person cannot opt for d. Within 90 days
composition scheme?
a. Mr. B, a garment trader having turnover of Rs. 60. A person registered in composition scheme in FY
40 lacs. He further rents out his shop and 17–18. Now, he again wants to operate in this
charges Rs. 70,000 per month. scheme in FY 18 – 19. Does he need to file a fresh
b. Mr. C, manufacturer of hand bags having declaration for the same?
turnover upto Rs. 60 lacs a. Yes
c. Mr. D, selling hand bags through e – b. No
commerce portal which is not liable to collect c. Maybe
tax at source U/s 52 d. None of the above
61. ABC Ltd., a trader has got itself registered in Delhi
56. Calculate the tax to be paid by Mr. A, a on 1.2.2018 in composition scheme. In the month
composition dealer who is involved in trading of of Aug’18, it make supply of taxable goods worth
garments. Details of his business is as below: Rs. 3 lacs and exempted goods worth Rs. 1 lac.
Purchases = Rs. 30,000 (including GST of 4,500) On what value it shall pay the GST to the
Cost of products sold = Rs. 7,00,000 Government?
Invoice value = Rs. 9,00,000 a. Rs. 1 lac
a. Rs. 3,000 b. Rs.3 lacs
b. Rs. 7,000 c. Rs.4 lacs
c. Rs. 9,000 d. Rs.2 lacs
d. Rs. 2,542
62. Who is not eligible to opt for composition scheme?
57. Mr. A, a composition dealer who trades in a. Cotton Manufacturer
garments has received an order from China of b. Ice cream Manufacturer
Rs. 5 lacs. Can he accept this order? c. Restaurant service provider
a. Yes d. Ice cream trader
b. No
c. Maybe 63. ABC Pvt. Ltd., has started his business in Delhi
d. Yes, with prior permission of Central and has got himself registered in Composition
Government Scheme. He has purchased capital goods worth
Rs. 1,28,000 (tax amount Rs. 28,000) and inputs
58. Mr. A, a garment trader is also providing certain worth Rs. 50,000 (tax amount Rs. 7,000). What is
exempt services like extending deposits, loans the eligible amount of ITC that it can claim?
etc. Can he opt for composition scheme? a. Rs. 28,000
a. Yes b. Rs. 7,000
b. No c. Rs. 35,000
c. Maybe d. Zero
MCQ
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64. Can the person operating in regular scheme shift 70. Can a registered person avail input tax credit in
to composition scheme in middle of the financial case he makes purchase of goods from a taxable
year? person paying tax under the composition scheme?
a. Yes a. Yes
b. No b. Maybe
c. None of the above c. Yes, subject to prior approval of the Central
Government
65. Whether a restaurant serving alcohol along with d. No
other foods etc. to its customers can opt for
composition scheme under Section 10? 71. What are the other conditions and restrictions
a. Yes subject to which a person is allowed to avail
b. No composition scheme?
c. None of the above a. He must not be engaged in manufacture of
d. Maybe notified goods.
b. He must mention the words ‘composition
66. Can a registered person opt for composition taxable person, not eligible to collect tax on
scheme only for one out of his 3 business verticals supplies’ at the top of bill of supply issued by
having same Permanent Account Number? him
a. Yes c. Mention ‘composition taxable person’ on
b. No every notice or signboard displayed at every
c. Yes, subject to prior approval of the Central prominent place of business
Government d. All of the above
d. Yes, subject to prior approval of the
concerned State Government 72. Will the person be eligible to claim the ITC of the
stock held by the person, in case he is denied by
67. Which of the following will be excluded from the the proper officer to pay tax under composition
computation of ‘aggregate turnover’? scheme?
a. Value of taxable supplies a. Yes
b. Value of exempt Supplies b. No
c. Non taxable supplies c. Maybe
d. Value of inward supplies on which tax is paid d. Yes, subject to prior approval
on reverse charge basis
73. In which form the officer shall pass the order, in
68. Which return has to be filed by the composition case he is satisfied that the person is not eligible
dealer? to opt for the composition scheme?
a. GSTR – 4 a. Form GST CMP – 04
b. GSTR – 4A b. Form GST CMP – 05
c. GSTR – 3B c. Form GST CMP – 06
d. GSTR – 1 d. Form GST CMP – 07
69. Can a person paying tax under composition 74. ABC Pvt. Ltd., a Mumbai based manufacturer of
scheme make supplies of goods to SEZ located in the pan masala, has started manufacturing
same State? biscuits within same PAN. His threshold of Rs. 20
a. Yes lacs is crossed but is expected to be below Rs. 80
b. No lacs in the current financial year. Can he opt for
c. Yes, subject to prior approval of the Central composition scheme?
Government a. Yes
d. Yes, subject to prior approval of the b. No
concerned State Government c. Maybe
d. Yes, with prior approval
75. What are the benefits of opting in composition c. Yes, but tax amount should not be separately
scheme? shown
a. Easy compliance d. None of the above
b. Quarterly return
c. No elaborate accounts and records 78. What are the notified goods that have been kept
d. All of the above outside the purview of a composition dealer?
a. Ice cream and other edible ice, whether or not
76. Will composition supplier make the payment of containing cocoa.
CGST & SGST in separate heads or shall make b. Pan masala
one combined payment? c. Tobacco and manufactured tobacco sub-
a. Yes, pay under separate heads stitutes
b. No, pay a consolidate amount d. All of the above
c. Maybe
d. Make payment under IGST 79. If the show cause notice in Form GST CMP – 05
has been issued on 30th March 2018, then in which
77. A person operating in composition issue a tax form can the taxpayer (composition dealer) submit
invoice to a customer. Is the person correct in his reply?
raising the invoice? a. Form GST CMP – 05
a. Yes b. Form GST CMP – 06
b. No c. Form GST CMP – 07
d. Form GST CMP – 04
1. _____________________ of the Constitution 4. Who will notify the rate of tax to be levied under
provides that no tax shall be levied or collected CGST Act?
except by authority of law? a. Central Government suo moto
a. Article 254 b. State Government suo moto
b. Article 245 c. GST Council suo moto
c. Article 265 d. Central Government as per the
d. Article 256 recommendations of the GST Council
2. What are the taxes levied on an intra-State supply? 5. Which of the following taxes will be levied on
a. CGST imports?
b. SGST a. CGST
c. CGST and SGST b. SGST
d. IGST c. IGST
d. CGST and SGST
3. What is the maximum rate prescribed under CGST
Act?
a. 12%
b. 28%
c. 20%
d. 18%
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6. What are the supplies on which reverse charge 12. Sitting fees received by director of XYZ Ltd., is liable
mechanism would apply? for GST in the hands of the______
a. Notified categories of goods or services or both a. Director
under section 9(3) b. XYZ Ltd
b. Inward supply of goods or services or both from c. Both of above
an unregistered dealer under section 9(4) d. None of the above
c. Both the above
d. None of the above 13. Services by a recovery agent to M/s ZZZ Bank Ltd.,
are liable for GST in the hands of:
7. Which of the following services are covered under a. M/s ZZZ Bank Ltd.
Reverse Charge Mechanism of CGST Act, 2017? b. Recovery agent
i. Legal Consultancy c. Both the above
ii. Goods Transport Agency d. None of the above
iii. Manpower Supply
iv. Rent-a-Cab 14. In case of lottery procured from State Government
a. i & iii by a lottery distributor, GST is payable by:
b. i & iv a. Lottery distributor
c. i & ii b. State Government
d. All the above c. Both the above
8. In case of GTA services provided to an Individual
not registered under GST and not a business entity, 15. Reverse charge under section 9(3) of the CGST Act
liability to pay GST is on is applicable on:-
a. Supplier a. Only on notified services
b. Recipient b. Only on notified goods
c. Both c. Notified goods & services
d. Exempt d. None of the above
9. In case of sponsorship services provided by Mr. A 16. In case M/s. PQR Ltd., a registered person, has
to M/s AB Ltd., liability to pay GST is on: availed rent-a-cab service from M/s ABC Travels
a. Mr. A (Proprietor) service then which one of the following
b. M/s AB Ltd. is true:-
c. Both a. Reverse charge is applicable as this is a
d. None of the above notified service.
b. Reverse charge is applicable if ABC Travels is
10. In case of renting of land, inside an Industrial estate, not registered.
by State Government to a registered c. Joint charge is applicable
manufacturing company, GST is: d. None of the above
a. Exempted
b. Applicable under Normal Charge 17. Reverse charge is applicable:
c. Applicable under Reverse Charge a. Only on intra-State supplies
d. None of the above b. Only on inter-State supplies
c. Both intra-State and inter-State supplies
11. In case of services by an insurance agent to Ms. d. None of the above
ABC Insurance Co. Ltd., GST is to be paid by:
a. Insurance Agent 18. Banking services provided by Department of post :
b. ABC Insurance Co. Ltd. a. Taxable & Reverse Charge Mechanism is
c. Both applicable
d. None of the above b. Taxable & Normal Charge is applicable
c. Exempt from GST
d. Nil rated
19. If a supplier is under the composition scheme, does 26. What is the threshold limit of turnover in the
RCM still apply to the recipient preceding financial year for opting to pay tax under
a. Yes composition scheme for special category states?
b. No a. Rs. 25 lacs
b. Rs. 50 lacs
20. If all supplies made by a supplier are covered under c. Rs. 75 lacs
RCM, should they still register under the CGST d. Rs. 1 crore
Act if the threshold exceeds the prescribed limit
a. Yes 27. What is the rate applicable under CGST to a
b. No - Notification No. 05/2017-Central Tax dated registered person being a manufacturer opting to
19.06.2017 pay taxes under composition scheme?
a. 2.5%
21. When can credit for tax paid under reverse charge b. 1%
be taken? c. 0.5%
a. Same month d. No composition for manufacturer
b. Next month
c. Any of the two months 28. What is the rate applicable under CGST to a
registered person being a hotelier (providing
22. If a supplier is under the composition scheme, then restaurant and accommodation services ) opting to
whether tax will be paid under reverse charge by pay taxes under composition scheme?
the composition supplier: a. 1%
a. Yes b. 0.5%
b. No c. 2.5%
d. Not eligible for composition scheme thus liable
23. Whether services supplied by individual Direct to pay normal tax
Selling Agents (DSAs) to banks/ non- banking
financial company (NBFCs) will be covered under 29. Mr. Richard, a trader in Delhi has opted for
Reverse Charge Mechanism: composition scheme of taxation under GST.
a. Yes Determine the rate of total GST payable by him
b. No under composition scheme:
a. 0.5% CGST & 0.5% SGST
24. Which of the following persons can opt for b. 2.5% CGST & 2.5% UTGST
composition scheme? c. 5% IGST
a. Person making any supply of goods which are d. % UTGST
not leviable to tax under this Act;
b. Person making any inter-State outward 30. Can a registered person opt for composition
supplies of goods and services (except scheme only for one out of his 3 business verticals
restaurant services); having same Permanent Account Number?
c. Person effecting supply of goods through an e- a. Yes
commerce operator liable to collect tax at b. No
source c. Yes, subject to prior approval of the Central
d. Person providing restaurant services Government
d. Yes, subject to prior approval of the concerned
25. What is the threshold limit of turnover in the State Government
preceding financial year for opting to pay tax under
composition scheme for States other than special
category States ?
a. Rs. 20 lacs
b. Rs. 10 lacs
c. Rs. 50 lacs
d. Rs. 1 crore
31. Can composition scheme be availed if the

registered person effects inter-State supplies? 34. Which of the following will be excluded from the
a. Yes computation of ‘aggregate turnover’?
b. No a. Value of taxable supplies
c. Yes, subject to prior approval of the Central b. Value of exempt Supplies
Government c. Non-taxable supplies
d. Yes, subject to prior approval of the concerned d. Value of inward supplies on which tax is paid
State Government on reverse charge basis
32. Can a registered person under composition scheme 35. What will happen if the turnover of a registered
claim input tax credit? person opting to pay taxes under composition
a. Yes scheme during the year 2017-18 crosses threshold
b. No limit?
c. Input tax credit on inward supply of goods only a. He can continue under composition scheme till
can be claimed the end of the financial year
d. Input tax credit on inward supply of services b. He will be liable to pay tax at normal rates of
only can be claimed GST on the entire turnover for the financial year
2017-18
33. Can a registered person opting for composition c. He will cease to remain under the composition
scheme collect tax on his outward supplies? scheme with immediate effect
a. Yes d. He will cease to remain under the composition
b. No scheme from the quarter following the quarter
c. Yes, if the amount of tax is prominently in which the aggregate turnover exceeds
indicated in the invoice issued by him threshold limit
d. Yes, only on such goods as may be notified by
the Central Government

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29. What is the tax rate applicable on a composite

31. Can composition scheme be availed if the

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