Ch 17(16 to 20) – Tax By KK MCQ

Welcome to your Ch 17:Registration (16 to 20)

16. Whether the dealer making exclusive supply of milk (Rate of GST is nil) whose aggregate turnover is ₹ 90 Lakhs is required to get itself compulsorily registered u/s 22 of CGST Act 2017?

a) Yes, if his aggregate turnover exceeds threshold limit.

b) Yes, irrespective of aggregate turnover.

c) No, since his aggregate turnover do not exceeds threshold limit.

d) No, irrespective of aggregate turnover.

17. Following persons are not liable to registered u/s 23(1) of CGST Act 2017?

a) A person engaged in exclusively in the business of supplying goods or services or both that are not liable to tax.

b) A person engaged in exclusively in the business of supplying goods or services or both that wholly exempt from tax.

c) An agriculturist

d) All of the above

18. Following persons are not liable to registered u/s 23(2) of CGST Act 2017?

a) Persons who are only engaged in making taxable supplies of goods or services or both, the total tax on which is liable to be paid on reverse charge basis by recipient of such goods or services or both u/s 9(3).

b) Persons making inter state supplies of handicraft goods whose aggregate turnover do not exceeds the threshold limit.

c) Casual taxable person making taxable supplies of handicraft goods (approx. 33 items) whose aggregate turnover do not exceeds the threshold limit.

d) All of the above

19. Following persons are not liable to registered u/s 23(2) of CGST Act 2017?

a) The job worker engaged in making inter-state supply of services to a registered person whose aggregate turnover do not exceeds the threshold limit.

b) The job worker engaged in making inter-state supply of services to a registered person whose aggregate turnover exceeds the threshold limit.

c) The job worker engaged in making inter-state supply of services in relation to the goods mentioned against serial no 151 in the Annexure to Rule 138 (It contains items of jewellery etc) irrespective of aggregate turnover.

d) Both (b) and (c)

20. Following persons are not liable to registered u/s 23(2) of CGST Act 2017?

a) A person making inter-state supply of services to a registered person whose aggregate turnover exceeds the threshold limit.

b) A person making inter-state supply of services to a registered person whose aggregate turnover do not exceeds the threshold limit.

c) A person making inter-state supply of services through an electronic commerce operator and whose aggregate turnover do not exceeds the threshold limit.

d) None of the above.