Ch 23 (6 to 10) – Tax By KK MCQ

Welcome to your Ch 23: Return (6 to 10)

6. The maximum amount of late fee payable by any registered person on failure to furnish GSTR-3B under CGST and SGST Act by the due date is

a) ₹ 1,000

b) ₹ 5,000

c) ₹ 10,000

d) ₹ 25,000

7. Composition tax payer is required to file annual return in Form No. .

a) GSTR-9A

b) GSTR-4

c) Both (a) and (b)

d) Either (a) or (b)

8. Which of the following is correct?

a) Non-Resident taxable person shall file the return by 20th of succeeding month or within 7 days after the last day of the period of registration specified under section 27(1), whichever is earlier.

b) Input Service Distributor shall furnish the return by 13th of the succeeding month

c) The person deducting tax at source shall furnish the return by 10th of the succeeding month

d) All the above

9. State which is a true statement—

a) The last date for payment of taxes to the appropriate government is the last date on which the registered taxable person is required to furnish the return

b) Every person who is required to furnish return under 39(1) and 39(2) shall furnish return for every tax period whether or not supplies have been effected during such period.

c) Both (a) and (b)

d) None of the above

10. What is the time limit for rectification of returns filed by registered supplier?

a) Return can be rectified within 6 months from the date of filing the return

b) Return can be rectified within 90 days from the date of filing the return

c) Return have to be rectified before the due date for filling the subsequent periods return

d) Return can be rectified before the due date for filing the returns for month of September or second quarter, as the case may be, following the end of the financial year.