GST MCQs on Annual Return

By | December 14, 2018
(Last Updated On: December 14, 2018)

GST MCQs on Annual Return

Q : The annual return shall be filed by the registered taxable person (other than dealers paying tax under Section 10) in form_____________

A. GSTR 9
B. GSTR 9A
C. GSTR 9C
D. GSTR 10

Answer A. GSTR 9
Q: Annual return shall be filed by the person registered under the composition levy scheme (Section 10) in form________________.

A. GSTR 9
B. GSTR 9A
C. GSTR 9C
D. GSTR 10

Answer B. GSTR 9A

Q: Due date of furnishing GSTR-9 (As per GST Act) is__________

A. 30th of September following the end of the financial year
B. 31st of December following the end of the financial year
C. 31st of May following the end of the financial year
D. 31st of October following the end of the financial year

Answer B. 31st of December following the end of the financial year

Q: Who all of the following are not required to file GSTR-9_____________?

A. Input Service Distributor
B. Non-resident taxable persons
C. Persons paying tax under Section 10, 51, 52 and a casual taxable person
D. All of the above

Answer D. All of the above

Q _________ should be filed by the taxpayers whose annual turnover exceeds Rs 2 crores during the
financial year.

A. GSTR 9
B. GSTR 9A
C. GSTR 9C
D. GSTR 10

Answer C. GSTR 9C

Refer GST Anuual Return : Complete Guide

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