Quick recall · 250 cards
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PYQ
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Which of the following Constitutional Amendments introduced the Goods and Services Tax (GST) in India?
A · 101st Amendment
PYQ
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Which of the following constitutional amendment acts is related to the Goods and Services Tax (GST)?
A · One Hundred and First Amendment of the Constitution of India
PYQ · 2025
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G.S.T. was implemented through which constitutional amendment act of Constitution of India?
B · 101st Amendment Act
PYQ
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GST was introduced as the ____ amendment act.
B · 101st
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Under which constitutional amendment act, 2016, was the Constitution amended to introduce the GST Act in India? (A) 121st (B) 101st (C) 122nd
B · 101st
The **101st Constitutional Amendment Act, 2016** amended the Constitution to introduce GST, enabling its rollout as a law[8].
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Who will notify the rate of tax to be levied under CGST Act?
D · Central Government as per the recommendations of the GST Council
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Which of the following taxes have been subsumed in GST?
D · All of the above
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When was GST implemented in India?
B · 1st July 2017
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When was GST implemented in the State of Jammu & Kashmir?
A · 8th July 2017
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Which website is used for filing GST returns?
A · www.gst.gov.in
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On which date did the President of India give assent to the Central GST Law?
A · 12th April 2017
PYQ
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What is the Constitution Amendment Act number that introduced GST in India?
B · 101st Constitutional Amendment Act
PYQ
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Which Article of the Indian Constitution empowers the Government of India to levy IGST in case of inter-State supply?
A · Article 246A
PYQ
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GST is payable in the
A · State where the goods or services or both are finally consumed
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When was GST implemented in the State of Jammu & Kashmir?
A · 8th July 2017
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GST was introduced in India with effect from
D · 1st July 2017
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GST was introduced in Jammu and Kashmir with effect from
D · 8th July 2017
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Tax rate on goods under GST are determined by
C · GST Council
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Integrated Goods and Services Tax Act is applicable to
C · The whole of India
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Which state was the first to pass GST Bill?
C · Assam
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GST is based on which principle?
B · Destination-based
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GST was introduced in Jammu and Kashmir with effect from:
D · d) 8.7.2017
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As per section 25(4) of the CGST Act, 2017, a person who has obtained more than one registration, whether in one State or Union territory or more than one State or Union territory, what is the rule?
B · B) Shall not be assigned separate GSTINs
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An Integrated GST (IGST) would be levied and collected by the Centre on –
B · B. inter-State supply of goods and services
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Integrated GST is applicable on goods or services
B · B. supplied between different states
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Which of the following correctly describes the role of the GST Council in determining tax rates?
B · The GST Council makes recommendations, and the Central Government notifies the rates under CGST Act
PYQ
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What are the main tax slabs under the GST regime in India?
A · 0%, 5%, 12%, 18%, 28%
PYQ · 2024
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What is the GST rate applicable to gold jewellery?
A · 3%
PYQ · 2021
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How many structures/rates are there in India's GST model?
B · Four
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Which of the following is NOT considered an exempt supply under GST?
C · Renting of shops in a temple for ₹12,000 per month
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Exempted goods under GST include:
A · Unpacked food grains
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Under GST, "exempt supply" includes:
D · All of the above
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Which Constitutional Amendment Act introduced the Goods and Services Tax (GST) in India?
A · 101st Amendment Act, 2016
The 101st Amendment Act, 2016, introduced the Goods and Services Tax (GST) in India, amending the Constitution to enable a unified indirect tax structure.
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The GST Constitution Amendment primarily amended which part of the Indian Constitution?
B · State List and Union List
The GST Amendment amended both the Union List and the State List to transfer taxation powers to the GST framework, enabling both Centre and States to levy GST.
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Which year was the GST Constitution Amendment Act enacted?
A · 2016
The GST Constitution Amendment Act, known as the 101st Amendment Act, was enacted in the year 2016.
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Which of the following was a key change introduced by the GST Amendment?
A · Introduction of a dual GST model with both Centre and States levying GST
The GST Amendment introduced a dual GST model where both the Centre and States have the power to levy GST on goods and services.
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Which of the following taxes were subsumed under GST as per the constitutional amendment?
A · Excise Duty, Service Tax, VAT, and Entry Tax
GST subsumed multiple indirect taxes including Excise Duty, Service Tax, VAT, and Entry Tax to create a unified tax structure.
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The GST Amendment Act empowered which authority to resolve disputes between Centre and States regarding GST?
A · GST Council
The GST Amendment Act created the GST Council as the apex body to resolve disputes and coordinate GST implementation between Centre and States.
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How did the GST Amendment impact Centre-State financial relations?
A · It created a common revenue pool shared by Centre and States
The GST Amendment created a common revenue pool where GST revenues are shared between Centre and States, promoting cooperative federalism.
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Which mechanism was introduced by the GST Amendment to ensure compensation to States for revenue loss due to GST implementation?
A · Compensation Cess Fund
The GST Amendment provided for a Compensation Cess Fund to compensate States for any revenue losses arising from GST implementation for a specified period.
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Analyze how the GST Amendment altered fiscal federalism in India.
A · It enhanced cooperative federalism by creating joint decision-making through the GST Council
The GST Amendment strengthened cooperative federalism by establishing the GST Council, a joint forum for Centre and States to decide on GST matters collectively.
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What is the composition of the GST Council as per the GST Amendment?
A · Union Finance Minister, Union Minister of State in charge of Revenue, and State Finance Ministers
The GST Council consists of the Union Finance Minister, Union Minister of State in charge of Revenue, and the Finance Ministers of all States.
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Which of the following is a primary function of the GST Council?
A · Making recommendations on GST rates, exemptions, and thresholds
The GST Council recommends GST rates, exemptions, thresholds, and other procedural matters to ensure uniformity across India.
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Which of the following statements about the GST Council's decision-making process is correct?
A · Decisions require a three-fourths majority, including at least 50% of States representing at least 50% of population
The GST Council's decisions require a three-fourths majority, including at least 50% of States representing at least 50% of the population, ensuring broad consensus.
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After the GST Amendment, which legislative powers related to taxation were altered?
A · Exclusive power to levy sales tax on goods shifted from States to GST framework
The GST Amendment transferred exclusive powers of States to levy sales tax on goods to the GST framework, shared with the Centre.
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Which of the following changes in taxation structure was introduced by the GST Amendment?
A · Implementation of a dual GST system with CGST and SGST
The GST Amendment introduced a dual GST system where Central GST (CGST) and State GST (SGST) are levied simultaneously on transactions.
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Analyze the effect of the GST Amendment on the legislative powers of States regarding taxation.
A · States lost exclusive taxation powers but gained joint powers under GST
The GST Amendment resulted in States losing exclusive powers on certain indirect taxes but gaining joint powers to levy GST alongside the Centre.
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Which provision in the GST Amendment Act provided for the transition from the old tax regime to GST?
A · Transitional provisions for input tax credit carry forward
The GST Amendment included transitional provisions allowing taxpayers to carry forward input tax credits from the previous tax regime to GST.
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What was the official implementation date of GST as per the constitutional amendment timeline?
A · 1st July 2017
GST was officially implemented across India on 1st July 2017 following the constitutional amendment and preparatory steps.
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Which of the following was a hard transitional challenge addressed by the GST Amendment?
A · Ensuring seamless input tax credit across multiple tax regimes
One of the major challenges was to ensure seamless input tax credit transition from old tax structures to GST, addressed by specific transitional provisions.
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Which Constitutional Amendment Act formally introduced the Goods and Services Tax (GST) in India?
A · 101st Amendment Act, 2016
The 101st Amendment Act, 2016, is the constitutional amendment that introduced GST in India.
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The GST was implemented in India through which year’s Constitutional Amendment Act?
A · 2016
The 101st Amendment Act was passed in 2016 to implement GST.
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Which of the following was a primary objective of the Constitutional Amendment Act introducing GST?
A · To unify multiple indirect taxes into a single tax
The GST Amendment aimed to unify various indirect taxes into a single tax to simplify the tax structure.
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Which of the following challenges was addressed by the 101st Amendment Act in the context of indirect taxation in India?
A · Eliminating the cascading effect of taxes
The Amendment sought to remove the cascading effect of taxes by subsuming multiple indirect taxes into GST.
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Which Article of the Indian Constitution was newly inserted by the GST Amendment to empower the GST Council?
A · Article 279A
Article 279A was inserted to provide for the GST Council, a key constitutional body for GST implementation.
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Which of the following is NOT a constitutional change made for GST implementation?
C · Abolition of Article 265 relating to tax exemption
Article 265, which deals with tax exemption, was not abolished but remains intact.
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The GST Amendment introduced Article 246A to provide which of the following powers?
A · Concurrent power to levy GST by Centre and States
Article 246A grants concurrent power to both Centre and States to levy GST.
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Which constitutional provision was amended to empower the Centre to levy Integrated GST (IGST) on inter-state supplies?
A · Article 269A
Article 269A was inserted to empower the Centre to levy IGST on inter-state supplies.
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Which of the following statements about constitutional changes for GST is correct?
A · The GST Amendment created a new concurrent list entry for GST
The Amendment introduced Article 246A, creating a concurrent power for GST, a new entry in the concurrent list.
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Under the GST regime, which taxes are levied exclusively by the Centre?
A · Integrated GST (IGST)
IGST is levied by the Centre on inter-state supplies of goods and services.
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Which of the following correctly describes the division of GST taxation powers between Centre and States?
A · Centre levies CGST and IGST; States levy SGST and UTGST
Centre levies Central GST (CGST) and Integrated GST (IGST), while States levy State GST (SGST) and Union Territory GST (UTGST).
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Which GST component is applicable on inter-state supply of goods and services?
A · Integrated GST (IGST)
IGST is applicable on inter-state supplies to ensure seamless flow of credit between states.
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Which of the following is true about the division of GST powers under the Constitution?
A · Both Centre and States have concurrent power to levy GST on goods and services
Article 246A grants concurrent power to both Centre and States to levy GST on goods and services.
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Who is the Chairperson of the GST Council as per the Constitution Amendment Act?
A · Union Finance Minister
The Union Finance Minister is the Chairperson of the GST Council.
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Which of the following is NOT a feature of the GST Council?
C · It has the power to amend the Constitution
The GST Council cannot amend the Constitution; it recommends tax rates and rules.
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Which of the following best describes the voting pattern in the GST Council?
C · Centre has two-thirds weight; States have one-third weight
In the GST Council, the Centre has two-thirds weightage and States together have one-third weightage.
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Which of the following powers does the GST Council possess under Article 279A?
A · Recommend GST rates, exemptions, thresholds, and dispute resolution mechanisms
The GST Council recommends tax rates, exemptions, thresholds, and mechanisms for dispute resolution.
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Which of the following is a unique feature of the GST Council compared to other constitutional bodies?
A · It has a weighted voting system favoring the Centre
The GST Council uses a weighted voting system where the Centre has two-thirds weightage.
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Which existing tax laws were subsumed under GST after the Constitutional Amendment?
A · Excise duty, service tax, VAT, and entry tax
GST subsumed multiple indirect taxes including excise duty, service tax, VAT, and entry tax.
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How did the GST Constitutional Amendment impact the federal structure of India?
A · It introduced cooperative federalism through the GST Council
The GST Council fosters cooperative federalism by involving Centre and States in tax decisions.
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Which of the following statements best describes the impact of the GST Amendment on existing indirect tax laws?
A · It replaced multiple indirect taxes with a unified GST regime
The Amendment replaced multiple indirect taxes with a single GST system to simplify taxation.
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Which of the following is a challenge posed by the GST Amendment to the federal structure that required careful balancing?
A · Balancing Centre’s and States’ taxation powers while maintaining autonomy
The Amendment balanced Centre and States’ powers by creating a GST Council ensuring cooperative federalism.
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Which of the following best explains the constitutional significance of Article 365A inserted by the GST Amendment?
A · It provides special provisions for resolving disputes arising from GST implementation between States and the Union.
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What is the primary objective of Central Goods and Services Tax (CGST)?
B · To levy tax on intra-state supply of goods and services
CGST is levied by the Central Government on intra-state supply of goods and services, i.e., within a single state.
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Which of the following best describes the scope of Central GST (CGST)?
B · CGST is applicable on supply of goods and services within a state
CGST applies to the supply of goods and services within the territorial boundaries of a state, i.e., intra-state supply.
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Which Constitutional Amendment Act introduced the Goods and Services Tax (GST) in India?
A · 101st Amendment Act, 2016
The 101st Amendment Act, 2016 introduced GST in India, providing constitutional backing for CGST, SGST, and IGST.
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Which of the following provisions was inserted in the Constitution of India to empower the Central Government to levy CGST?
A · Article 246A
Article 246A was inserted by the 101st Amendment Act to empower both the Parliament and State Legislatures to make laws on GST.
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Which of the following statements about the levy and collection of CGST is correct?
B · CGST is levied and collected by the Central Government on intra-state supplies
CGST is levied and collected by the Central Government on intra-state supplies of goods and services.
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Under the CGST Act, who is responsible for the administration and enforcement of CGST laws?
B · Central Board of Indirect Taxes and Customs (CBIC)
The Central Board of Indirect Taxes and Customs (CBIC) is the apex body responsible for administration and enforcement of CGST laws.
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Which of the following correctly describes the jurisdiction of CGST authorities?
B · CGST authorities have jurisdiction over intra-state supplies within their assigned territorial limits
CGST authorities have jurisdiction over intra-state supplies within their territorial limits as assigned by the government.
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Under CGST, which of the following conditions is NOT required to claim Input Tax Credit (ITC)?
D · Filing of annual return within 30 days of the end of the financial year
Filing of annual return within 30 days of the end of the financial year is not a condition for claiming ITC; ITC requires invoice, receipt of goods/services, and tax payment.
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Which of the following is TRUE regarding the utilization of Input Tax Credit (ITC) under CGST?
C · ITC of CGST can be used to pay CGST only
ITC of CGST can be utilized only towards payment of CGST tax liability, not SGST or IGST.
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What is the standard rate of CGST applicable on most goods and services under the GST regime?
C · 18%
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Which of the following best defines Central Goods and Services Tax (CGST)?
A · A tax levied and collected by the Central Government on intra-state supply of goods and services
CGST is a tax levied and collected by the Central Government on intra-state supplies of goods and services under the GST regime.
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Which of the following transactions fall under the scope of Central GST?
A · Sale of goods within a single state
CGST applies to intra-state supplies of goods and services. Inter-state supplies are subject to IGST, and imports are subject to IGST as well.
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Which of the following statements correctly describes the scope of Central GST under the GST Act?
B · CGST applies to all supplies made within a state including goods and services
CGST is levied on all intra-state supplies of goods and services, covering the entire scope within a state.
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Under Central GST, who is primarily responsible for the levy and collection of tax on intra-state supplies?
B · Central Government
The Central Government is responsible for levying and collecting CGST on intra-state supplies of goods and services.
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Which of the following best explains the mechanism of levy and collection under Central GST?
A · CGST is levied on the value of supply and collected by the Central Government simultaneously with SGST
CGST and SGST are levied simultaneously on intra-state supplies, with CGST collected by the Central Government and SGST by the State Government.
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Which of the following is NOT a taxable event under Central GST?
C · Inter-state supply of goods
Inter-state supplies are subject to IGST, not CGST. CGST applies only to intra-state supplies.
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Which of the following transactions would attract Central GST liability?
B · Provision of service by a Delhi-based company to a customer in Delhi
Intra-state supply of services within Delhi attracts CGST and SGST. Inter-state supplies attract IGST.
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Which of the following CGST rates is applicable on most goods and services under the standard GST rate structure?
C · 18%
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Which of the following goods is generally exempted from Central GST under the exemption list?
B · Fresh fruits and vegetables
Fresh fruits and vegetables are generally exempted from CGST to promote agricultural produce and reduce the tax burden on essential items.
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Which of the following compliance procedures is mandatory for a registered person under Central GST?
A · Filing of monthly returns in Form GSTR-1 and GSTR-3B
Registered persons must file monthly returns such as GSTR-1 (outward supplies) and GSTR-3B (summary return) under CGST compliance procedures.
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Which of the following is a key responsibility of the Central GST authorities in administration and compliance?
A · Issuing GST registration certificates for intra-state suppliers
Central GST authorities are responsible for issuing GST registration certificates and ensuring compliance for intra-state suppliers under CGST.
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Which of the following best describes the penalty for non-compliance with Central GST provisions related to timely filing of returns?
B · A penalty of \( \text{Rs.} 50 \) per day of delay subject to maximum \( \text{Rs.} 5,000 \)
The penalty for late filing is generally \( \text{Rs.} 50 \) per day of delay, capped at \( \text{Rs.} 5,000 \), as per CGST provisions.
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Under Central GST, which of the following scenarios would require payment of tax despite the supply being made free of cost?
C · Supply of goods for promotional activities where input tax credit is claimed
If goods are supplied free of cost but input tax credit is claimed on inputs used, CGST is payable on the value of such supplies.
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Which of the following best describes the composition scheme under Central GST?
A · A scheme allowing small taxpayers to pay tax at a fixed rate on turnover without input tax credit
The composition scheme allows small taxpayers to pay CGST at a fixed rate on turnover without claiming input tax credit, simplifying compliance.
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Which of the following is a correct statement about exemption from Central GST?
C · Certain goods and services are exempted from CGST to avoid cascading effect
Certain goods and services are exempted under CGST to prevent cascading taxes and reduce the tax burden on essential items.
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What is the primary scope of State GST under the GST framework?
B · Tax on intra-state supply of goods and services
State GST (SGST) is levied on the intra-state supply of goods and services, i.e., transactions occurring within a single state.
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Which of the following best defines State GST (SGST)?
B · A tax levied and collected by the state government on intra-state supplies
SGST is levied and collected by the respective state governments on intra-state supplies of goods and services.
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Which of the following transactions is subject to State GST levy?
B · Supply of services within Tamil Nadu
State GST is levied on intra-state supplies, such as services supplied within Tamil Nadu. Inter-state supplies attract Integrated GST (IGST).
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Under the GST regime, who is responsible for the levy and collection of State GST?
B · State Government for intra-state supplies
State GST is levied and collected by the state government on intra-state supplies of goods and services.
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Which of the following best describes the time of levy for State GST on the supply of goods?
B · At the time of issue of invoice or receipt of payment, whichever is earlier
State GST on goods is levied at the time of issue of invoice or receipt of payment, whichever is earlier, as per GST provisions.
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In which situation can a state government collect State GST from a supplier located in another state?
A · When the supplier has a place of business in that state
A state government can collect SGST from a supplier located in another state if the supplier has a place of business in that state and supplies goods or services there.
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Which authority is primarily responsible for the administration of State GST in a state?
B · State GST Commissioner or State Tax Department
The State GST Commissioner or the State Tax Department is responsible for the administration, assessment, and collection of State GST.
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Which of the following is a key difference between State GST and Central GST in terms of administration?
C · State GST is administered by state authorities, Central GST by central authorities
State GST is administered by state tax authorities, while Central GST is administered by central tax authorities.
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Which authority has the power to adjudicate disputes related to State GST assessments and demands?
A · State GST Appellate Authority
Disputes related to State GST assessments and demands are adjudicated by the State GST Appellate Authority or designated officers under the state GST laws.
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Under State GST, input tax credit (ITC) can be claimed on which of the following?
B · On inputs and input services used in the course of business
Input tax credit under State GST can be claimed on inputs and input services used in the course or furtherance of business.
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Which of the following conditions is mandatory to avail Input Tax Credit (ITC) under State GST?
B · Tax invoice or debit note must be available
To claim ITC under State GST, the recipient must possess a tax invoice or debit note issued by a registered supplier.
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Which of the following scenarios would disallow Input Tax Credit under State GST?
B · Goods lost, stolen, or destroyed
Input Tax Credit is not allowed on goods lost, stolen, destroyed, written off, or disposed of by way of gift or free samples.
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Which of the following is a key difference between State GST and Central GST regarding their applicability?
D · State GST applies to intra-state supplies, Central GST applies to the same intra-state supplies simultaneously
Both State GST and Central GST are levied simultaneously on the same intra-state supply of goods and services, with State GST collected by the state and Central GST by the center.
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Which of the following statements correctly distinguishes State GST from Central GST?
B · State GST is administered by state authorities, Central GST by central authorities
State GST is administered by state tax authorities, whereas Central GST is administered by central tax authorities.
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What is the general rate structure followed under State GST for most goods and services in India?
B · Multiple rate slabs such as 0%, 5%, 12%, 18%, and 28%
State GST follows a multiple rate slab structure including 0%, 5%, 12%, 18%, and 28% depending on the type of goods or services.
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Which of the following goods is generally taxed at the highest State GST rate of 28%?
B · Luxury cars and tobacco products
Luxury goods such as cars and tobacco products attract the highest GST rate of 28% under State GST.
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Which of the following best defines State GST under the GST framework in India?
B · A tax imposed by the state government on intra-state supply of goods and services
State GST (SGST) is a tax imposed by the state government on the supply of goods and services within the state (intra-state supply).
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State GST is applicable on which type of transactions?
B · Intra-state supply of goods and services
State GST applies to intra-state supplies, i.e., transactions occurring within a single state.
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Which Constitutional Amendment Act introduced the Goods and Services Tax (GST) in India, including State GST provisions?
A · 101st Amendment Act, 2016
The 101st Amendment Act, 2016, introduced GST, including provisions for State GST.
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Under the Indian Constitution, which Article empowers states to levy State GST?
A · Article 246A
Article 246A was inserted by the 101st Amendment to empower both Parliament and state legislatures to make laws on GST including State GST.
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Which of the following statements about the legislative framework of State GST is correct?
B · State GST laws are enacted by each state legislature separately
Each state enacts its own State GST Act, although the framework is harmonized across states.
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Which of the following is a challenging constitutional issue related to State GST implementation?
A · Distribution of GST revenue between states and center
The distribution of GST revenue between the center and states is a complex constitutional issue addressed through GST Council recommendations.
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Who is primarily responsible for the administration and collection of State GST in a state?
B · State Goods and Services Tax Department
State GST is administered and collected by the respective State GST Departments.
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Which body coordinates the administration and policy decisions of State GST across states and the center?
A · GST Council
The GST Council is the constitutional body that makes recommendations on GST rates, policies, and administration involving both center and states.
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Which of the following transactions is taxable under State GST?
A · Sale of goods within the same state
State GST applies to intra-state supplies of goods and services; inter-state supplies are subject to IGST.
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Which of the following is considered a taxable event under State GST?
A · Provision of services within a state for consideration
Provision of services for consideration within a state is a taxable event under State GST.
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Which of the following transactions is exempt from State GST?
A · Supply of essential food items within the state
Essential food items are generally exempt from GST to reduce the tax burden on basic necessities.
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What is the standard rate structure of State GST for most goods and services in India?
A · 5%, 12%, 18%, and 28%
State GST rates generally align with CGST rates at 5%, 12%, 18%, and 28% slabs.
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If a product attracts a 28% GST rate, what would be the State GST component for intra-state supply?
A · 14%
GST is split equally between CGST and SGST for intra-state supplies; hence, 28% total GST means 14% State GST.
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Which of the following best describes the Input Tax Credit (ITC) mechanism under State GST?
B · ITC can be claimed on State GST paid on inputs used for taxable supplies
Input Tax Credit under State GST allows taxpayers to claim credit for State GST paid on inputs used for taxable supplies.
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In which scenario is Input Tax Credit under State GST NOT available?
B · Goods used for personal consumption
Input Tax Credit is not available on goods or services used for personal consumption.
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Which of the following returns is filed for reporting State GST liability and input tax credit by a registered taxpayer?
B · GSTR-3B
GSTR-3B is a monthly self-declaration return filed by taxpayers to report summary of outward supplies and input tax credit under CGST and SGST.
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What is the due date for filing the monthly State GST return (GSTR-3B) for most taxpayers?
B · 20th of the following month
The due date for filing GSTR-3B is generally the 20th of the month following the tax period.
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What is the primary scope of Union Territory GST (UTGST)?
B · Tax levied on intra-Union Territory supply of goods and services
UTGST is levied on the intra-Union Territory supply of goods and services, similar to how SGST applies within states.
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Which of the following best defines Union Territory GST (UTGST)?
B · A tax applicable on intra-Union Territory supplies in Union Territories without legislature
UTGST is applicable on intra-Union Territory supplies in Union Territories, especially those without legislature.
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Union Territory GST (UTGST) is applicable in which of the following Union Territories?
C · Union Territories without legislature like Chandigarh and Lakshadweep
UTGST applies primarily in Union Territories without legislature such as Chandigarh, Lakshadweep, Dadra and Nagar Haveli, and Daman and Diu.
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Which of the following supplies would attract UTGST?
B · Intra-Union Territory supply of goods within Lakshadweep
UTGST applies on intra-Union Territory supplies within Union Territories without legislature, such as Lakshadweep.
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UTGST is applicable on supplies made within which of the following Union Territories?
B · Chandigarh and Dadra and Nagar Haveli
UTGST applies to Union Territories without legislature such as Chandigarh and Dadra and Nagar Haveli.
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Which of the following statements is TRUE regarding the applicability of UTGST?
C · UTGST is applicable on intra-Union Territory supplies in Union Territories without legislature
UTGST applies on intra-Union Territory supplies in Union Territories without legislature, complementing IGST for inter-state supplies.
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Who is the chairperson of the Union Territory GST Council?
C · The Union Finance Minister
The Union Finance Minister is the chairperson of the Union Territory GST Council.
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Which body administers the UTGST in Union Territories without legislature?
B · Union Territory GST Council
The Union Territory GST Council administers UTGST in Union Territories without legislature.
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Which of the following is a function of the Union Territory GST Council?
A · Fixing rates of UTGST
The Union Territory GST Council is responsible for fixing rates of UTGST and making recommendations.
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Which of the following officials is NOT a member of the Union Territory GST Council?
D · Chief Ministers of Union Territories with legislature
Chief Ministers of Union Territories with legislature are not members of the UTGST Council; the council comprises Union Finance Minister and finance ministers of UTs without legislature.
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Which of the following is a key difference between UTGST and State GST (SGST)?
B · UTGST is levied in Union Territories without legislature, SGST in states and UTs with legislature
UTGST is levied in Union Territories without legislature, whereas SGST applies in states and Union Territories with legislature.
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Which of the following statements correctly distinguishes UTGST from SGST?
B · UTGST is administered by the Union Territory GST Council, SGST by State GST Councils
UTGST is administered by the Union Territory GST Council, while SGST is administered by respective State GST Councils.
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Which of the following is NOT a difference between UTGST and SGST?
C · Tax rates under UTGST are always higher than SGST
Tax rates under UTGST are not necessarily higher than SGST; rates are generally harmonized.
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Which of the following best describes the tax rate structure under UTGST?
B · UTGST rates are harmonized and generally identical to SGST rates
UTGST rates are harmonized and generally identical to SGST rates to maintain uniformity.
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Which of the following is TRUE about the Composition Scheme under UTGST?
B · Composition Scheme under UTGST allows small taxpayers to pay tax at a fixed rate
The Composition Scheme under UTGST allows small taxpayers to pay tax at a fixed rate on turnover and file quarterly returns.
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Under UTGST, what is the maximum turnover limit for availing the Composition Scheme as per current regulations?
C · ₹1.5 crore
The maximum turnover limit for Composition Scheme under UTGST is ₹1.5 crore, similar to the limit under SGST.
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Which of the following is a correct statement regarding tax rates under UTGST?
B · UTGST rates are uniform across all Union Territories without legislature
UTGST rates are uniform and harmonized across all Union Territories without legislature to maintain consistency.
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Which of the following is mandatory for registration under UTGST?
A · Any person making inter-state supply of goods or services in Union Territories without legislature
Persons making inter-state supplies in Union Territories without legislature must register under UTGST if turnover exceeds threshold.
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Which of the following returns must be filed by a registered UTGST taxpayer under the regular scheme?
A · GSTR-1 and GSTR-3B
Registered UTGST taxpayers under the regular scheme must file GSTR-1 (outward supplies) and GSTR-3B (summary return).
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Which of the following is TRUE regarding compliance under UTGST for small taxpayers opting for Composition Scheme?
C · They file quarterly returns and pay tax at a fixed rate
Small taxpayers under Composition Scheme file quarterly returns and pay tax at a fixed rate under UTGST.
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Which of the following is a correct compliance requirement under UTGST for a regular taxpayer?
A · Filing of monthly returns and payment of tax
Regular UTGST taxpayers must file monthly returns and pay tax accordingly to comply with regulations.
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Under UTGST, Input Tax Credit (ITC) can be claimed on which of the following supplies?
C · On both inter-state and intra-Union Territory supplies
Input Tax Credit under UTGST can be claimed on both inter-state (IGST) and intra-Union Territory (UTGST) supplies as per rules.
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Which of the following is TRUE about the utilization of Input Tax Credit under UTGST?
B · ITC under UTGST can be used to pay CGST, UTGST, and IGST liabilities subject to conditions
ITC under UTGST can be utilized for payment of CGST, UTGST, and IGST liabilities subject to prescribed rules.
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Which of the following statements correctly describes the Input Tax Credit mechanism under UTGST?
A · ITC on UTGST can be claimed only if the supplier and recipient are in the same Union Territory
ITC on UTGST can be claimed only when the supplier and recipient are located within the same Union Territory.
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Which of the following is TRUE regarding the reversal of Input Tax Credit under UTGST?
B · ITC reversal is required when goods are used for exempt supplies
ITC reversal under UTGST is required when inputs or capital goods are used for exempt supplies or non-business purposes.
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In the context of UTGST and IGST, which of the following statements is correct?
C · IGST is applicable on inter-state supplies involving Union Territories
IGST is applicable on inter-state supplies involving Union Territories, while UTGST applies on intra-Union Territory supplies.
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Which of the following best describes the interplay between UTGST and IGST on supplies involving Union Territories without legislature?
B · IGST is charged on inter-state supplies, UTGST on intra-Union Territory supplies
IGST is charged on inter-state supplies involving Union Territories, while UTGST is charged on intra-Union Territory supplies.
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When a supply is made from a Union Territory without legislature to a State, which GST component is applicable?
C · IGST
Inter-state supplies, including those from Union Territories without legislature to States, attract IGST.
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Which of the following is TRUE regarding tax credit utilization between UTGST and IGST?
C · ITC of UTGST can be used to pay UTGST and CGST liabilities as per prescribed rules
ITC of UTGST can be used to pay UTGST and CGST liabilities subject to prescribed conditions; IGST credit utilization follows a different order.
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Which special provision applies to Union Territories without legislature under GST law?
B · They levy UTGST instead of SGST
Union Territories without legislature levy UTGST instead of SGST to cover intra-Union Territory supplies.
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Which of the following Union Territories is governed by special GST provisions due to the absence of legislature?
C · Chandigarh
Chandigarh is a Union Territory without legislature and is governed by special GST provisions including UTGST.
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Which of the following is a special compliance requirement for Union Territories without legislature under GST?
B · Registration under UTGST and filing of UTGST returns
Union Territories without legislature require registration under UTGST and filing of UTGST returns for intra-Union Territory supplies.
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Which of the following statements is TRUE regarding GST administration in Union Territories without legislature?
B · They have their own separate GST Council known as Union Territory GST Council
Union Territories without legislature are administered by the Union Territory GST Council, which oversees UTGST.
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Which of the following best defines Union Territory GST (UTGST)?
B · A tax levied on intra-Union Territory supply of goods and services
UTGST is levied on the intra-Union Territory supply of goods and services, similar to State GST but applicable in Union Territories.
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Union Territory GST (UTGST) is applicable in which of the following scenarios?
A · Supply of goods within a Union Territory without legislature
UTGST applies to intra-Union Territory supplies in Union Territories without legislatures.
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Which of the following Union Territories is subject to UTGST levy?
C · Lakshadweep
Lakshadweep, being a Union Territory without legislature, is subject to UTGST.
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Which of the following transactions would attract UTGST levy?
B · Supply of goods within a Union Territory without legislature
UTGST is levied on intra-Union Territory supplies within Union Territories without legislature.
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In which of the following cases is UTGST not applicable?
B · Inter-State supply from Delhi to Uttar Pradesh
UTGST is not applicable on inter-state supplies; IGST applies in such cases.
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Which of the following Union Territories does not levy UTGST but State GST instead?
B · Dadra and Nagar Haveli and Daman and Diu
Dadra and Nagar Haveli and Daman and Diu have legislatures and levy State GST, not UTGST.
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A supplier located in a Union Territory without legislature supplies goods within the same territory. Which GST components will be levied on this supply?
B · CGST and UTGST
In Union Territories without legislature, CGST and UTGST are levied on intra-UT supplies.
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Which of the following is a key difference between UTGST and State GST?
B · UTGST is levied in Union Territories without legislature, State GST in States and UTs with legislature
UTGST applies in Union Territories without legislature; State GST applies in States and Union Territories with legislature.
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How does the administration of UTGST differ from State GST in terms of legislative authority?
A · UTGST is governed by the Union Government, State GST by State Governments
UTGST is administered by the Union Government as Union Territories without legislature lack their own government, unlike States which administer State GST.
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Which GST components are levied on intra-Union Territory supply in a Union Territory without legislature?
A · CGST and UTGST
In Union Territories without legislature, CGST and UTGST are levied on intra-UT supplies.
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Which of the following statements correctly distinguishes UTGST from State GST?
B · UTGST is applicable only in Union Territories without legislature, State GST in States and UTs with legislature
UTGST applies only in Union Territories without legislature, whereas State GST applies in States and Union Territories with legislature.
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Under UTGST, who is responsible for the levy and collection of tax in Union Territories without legislature?
B · Union Government through appointed officers
In Union Territories without legislature, the Union Government levies and collects UTGST through its officers.
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Which of the following best describes the levy mechanism of UTGST on intra-Union Territory supplies?
A · UTGST is levied along with CGST by the Union Government
UTGST is levied along with CGST by the Union Government on intra-Union Territory supplies.
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In a Union Territory without legislature, which authority is responsible for GST administration and collection?
C · Central GST Department
The Central GST Department administers and collects GST in Union Territories without legislature.
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Which of the following taxes are simultaneously levied on intra-Union Territory supplies in Union Territories without legislature?
A · CGST and UTGST
CGST and UTGST are levied simultaneously on intra-Union Territory supplies in Union Territories without legislature.
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Which of the following Union Territories does not have a legislature and hence comes under UTGST administration?
C · Chandigarh
Chandigarh is a Union Territory without legislature and is administered under UTGST.
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In Union Territories without legislature, GST administration is carried out by which authority?
C · Central Government through appointed officers
The Central Government administers GST in Union Territories without legislature through its officers.
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Which of the following Union Territories has a legislature and hence does not come under UTGST but State GST?
B · Puducherry
Puducherry has a legislature and levies State GST, not UTGST.
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Which of the following best describes GST compliance for Union Territories without legislature?
B · Compliance is done through Central GST portals
GST compliance for Union Territories without legislature is done through Central GST portals.
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Under UTGST, Input Tax Credit (ITC) can be claimed for which of the following?
C · Both CGST and UTGST paid on inputs
Input Tax Credit can be claimed on both CGST and UTGST paid on inputs in Union Territories without legislature.
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Which of the following is true regarding Input Tax Credit under UTGST?
B · ITC on CGST and UTGST can be utilized interchangeably for payment of either tax
ITC on CGST and UTGST can be utilized interchangeably for payment of either tax in Union Territories without legislature.
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A registered dealer in a Union Territory without legislature has paid CGST and UTGST on inputs. How can the Input Tax Credit be utilized?
C · ITC can be used against both CGST and UTGST liabilities
Input Tax Credit on CGST and UTGST can be used against both CGST and UTGST liabilities.
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Which of the following statements is correct about ITC under UTGST regime?
C · ITC on UTGST can be claimed and utilized against CGST and UTGST liabilities
ITC on UTGST can be claimed and utilized against both CGST and UTGST liabilities in Union Territories without legislature.
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Which of the following is a compliance requirement for dealers registered under UTGST in Union Territories without legislature?
B · Filing of returns through Central GST portal
Dealers under UTGST file returns through the Central GST portal as Union Territories without legislature are administered by the Union Government.
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Which of the following returns is filed by a registered dealer under UTGST regime?
B · GSTR-1 and GSTR-3B through Central GST portal
Registered dealers under UTGST file GSTR-1 and GSTR-3B through the Central GST portal.
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Which of the following is true about GST returns in Union Territories without legislature?
B · A single return covers both CGST and UTGST liabilities
A single return covers both CGST and UTGST liabilities in Union Territories without legislature.
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Which of the following is a correct compliance challenge unique to UTGST in Union Territories without legislature?
C · Filing returns through Central GST portal for both CGST and UTGST
In Union Territories without legislature, compliance involves filing returns through the Central GST portal for both CGST and UTGST.
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In the context of Union Territories, which GST components apply on an intra-Union Territory supply of goods?
B · CGST and UTGST
Intra-Union Territory supplies attract CGST and UTGST in Union Territories without legislature.
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Which GST component is applicable on inter-state supplies originating from a Union Territory without legislature?
C · IGST only
IGST is applicable on inter-state supplies, including those originating from Union Territories without legislature.
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In a Union Territory without legislature, which taxes are credited when a supplier pays CGST and UTGST on inputs used for inter-state supplies?
B · CGST and UTGST credits can be claimed and utilized against IGST
CGST and UTGST credits can be claimed and utilized against IGST liability for inter-state supplies.
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Which of the following correctly describes the tax components involved in an intra-Union Territory supply in a UT without legislature and an inter-state supply from the same UT?
A · Intra-UT supply: CGST + UTGST; Inter-state supply: IGST
Intra-UT supplies attract CGST and UTGST, while inter-state supplies attract IGST.
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Which of the following statements is true regarding the interplay of CGST, UTGST, and IGST in Union Territories without legislature?
C · CGST and UTGST are levied on intra-Union Territory supplies; IGST on inter-state supplies
CGST and UTGST are levied on intra-Union Territory supplies; IGST is levied on inter-state supplies.
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A supplier in a Union Territory without legislature supplies goods to a buyer in another State. Which GST is applicable on this supply?
B · IGST only
Inter-state supplies attract IGST only, regardless of the supplier's location.
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What does Integrated Goods and Services Tax (IGST) primarily apply to?
B · Inter-state supply of goods and services
IGST is levied on inter-state supply of goods and services, i.e., transactions crossing state boundaries.
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Which of the following best defines Integrated GST (IGST)?
C · A tax levied on inter-state supply of goods and services
IGST is a tax on inter-state supplies of goods and services and imports, collected by the central government.
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Which of the following supplies is NOT covered under IGST?
C · Supply of goods within Tamil Nadu
Intra-state supplies (within the same state) are subject to CGST and SGST, not IGST.
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Which Article of the Indian Constitution empowers the Parliament to levy IGST on inter-state supplies?
B · Article 269A
Article 269A was inserted by the 101st Constitutional Amendment Act to empower Parliament to levy IGST on inter-state supplies.
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The Integrated Goods and Services Tax (IGST) was introduced through which constitutional amendment act?
C · The 101st Amendment Act
The 101st Constitutional Amendment Act, 2016 introduced GST including IGST in India.
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Under which constitutional article is the distribution of IGST revenue between the Centre and States governed?
C · Article 269A
Article 269A provides the mechanism for levy and collection of IGST and its apportionment between Centre and States.
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Which constitutional body is responsible for resolving disputes related to IGST apportionment between states?
A · GST Council
The GST Council is empowered to resolve disputes related to IGST apportionment and other GST matters.
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Which of the following best describes the mechanism of IGST collection on inter-state supplies?
C · IGST is collected by the central government and then apportioned between Centre and States
IGST is collected by the central government on inter-state supplies and then apportioned between Centre and States as per constitutional provisions.
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In the IGST mechanism, how is the tax liability discharged when goods move from one state to another?
B · Supplier pays IGST and recipient claims input tax credit
Supplier charges IGST on inter-state supply; recipient can claim input tax credit of IGST paid.
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Which of the following statements about IGST distribution is correct?
C · IGST revenue is shared between Centre and destination state
IGST revenue is apportioned between the Centre and the destination state where goods or services are consumed.
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Which of the following best explains the flow of IGST in an inter-state supply chain involving multiple states?
D · IGST is collected by the central government and apportioned to destination states at each stage
IGST is collected by the central government on inter-state supplies and apportioned to the destination states at each stage of supply.
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In the IGST mechanism, if a supplier in State A sells goods to a recipient in State B, who is responsible for paying IGST to the government?
A · Supplier in State A
The supplier is responsible for charging and paying IGST to the government on inter-state supplies.
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Which of the following transactions is subject to IGST under GST law?
B · Import of goods into India
IGST is applicable on imports as well as inter-state supplies of goods and services.
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Which of the following best defines inter-state supply under IGST law?
B · Supply of goods or services from one state to another state
Inter-state supply refers to supply of goods or services from one state to another state within India.
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Which of the following is NOT a condition for a supply to be treated as inter-state supply attracting IGST?
D · Supply is made within the same state
Supply within the same state is intra-state supply and attracts CGST and SGST, not IGST.
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In an inter-state supply of goods, which tax is charged by the supplier under GST law?
C · IGST only
Supplier charges IGST on inter-state supply of goods or services.
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Which of the following statements about Input Tax Credit (ITC) under IGST is correct?
B · ITC of IGST can be used against IGST, CGST, and SGST liabilities
Input tax credit of IGST can be used to pay IGST, CGST, and SGST liabilities in that order.
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When a dealer pays IGST on purchase, how can the Input Tax Credit be utilized?
B · To pay IGST, then CGST, then SGST on outward supplies
ITC of IGST must be used first against IGST liability, then CGST, and finally SGST.
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Which of the following is TRUE regarding the utilization of ITC of IGST in GST payment?
C · ITC of IGST can be used to pay IGST, CGST, and SGST liabilities
ITC of IGST is versatile and can be used to pay IGST, CGST, and SGST liabilities in that order.
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If a taxpayer has ITC of IGST, which tax liability must be cleared first using this credit?
C · IGST liability
ITC of IGST must be first utilized to pay IGST liability before CGST or SGST.
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Which of the following returns must be filed for IGST compliance by a registered taxpayer?
C · Both GSTR-1 and GSTR-3B
Registered taxpayers must file GSTR-1 (details of outward supplies) and GSTR-3B (summary return) for IGST compliance.
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Which of the following statements is TRUE about IGST returns filing?
B · IGST returns include details of inter-state supplies and IGST paid
IGST returns capture details of inter-state supplies and IGST paid by taxpayers.
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Which of the following is a mandatory compliance requirement under IGST for inter-state suppliers?
B · Payment of IGST within due dates
Payment of IGST within due dates is mandatory for inter-state suppliers to avoid interest and penalties.
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Which of the following is a key difference between IGST and CGST?
C · IGST is levied on inter-state supplies, CGST on intra-state supplies
IGST is levied on inter-state supplies, while CGST is levied on intra-state supplies by the Centre.
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Which of the following statements correctly distinguishes SGST from IGST?
B · SGST is collected by the State government, IGST by the Central government
SGST is levied and collected by the State government on intra-state supplies, whereas IGST is collected by the Centre on inter-state supplies.
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Which of the following is TRUE regarding the tax rates of IGST compared to CGST and SGST?
B · IGST rate equals the sum of CGST and SGST rates
IGST rate is equal to the sum of CGST and SGST rates combined on the same supply.
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Which of the following best explains the difference in utilization of ITC between IGST and CGST/SGST?
B · ITC of IGST can be used to pay CGST and SGST but not vice versa
ITC of IGST is more flexible and can be used to pay CGST and SGST, but ITC of CGST or SGST cannot be used to pay IGST.
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How has the introduction of IGST impacted trade and commerce in India?
B · It has simplified inter-state trade by removing multiple state taxes
IGST has simplified inter-state trade by subsuming multiple state taxes and enabling seamless tax credit across states.
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Which of the following is a positive impact of IGST on the Indian economy?
B · Uniform tax structure for inter-state supplies
IGST has brought uniformity in tax structure for inter-state supplies, facilitating ease of doing business.
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Which of the following challenges is associated with IGST implementation in inter-state trade?
A · Difficulty in apportioning tax revenue between states
Apportioning IGST revenue between Centre and states accurately is a key challenge in implementation.
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Which Constitutional Amendment introduced the Goods and Services Tax (GST) Council in India?
A · 101st Amendment
The 101st Constitutional Amendment Act, 2016, introduced the GST Council in India to oversee the implementation of GST.
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Under which Article of the Indian Constitution is the GST Council constituted?
A · Article 279A
Article 279A was inserted by the 101st Amendment to provide for the constitution of the GST Council.
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The primary constitutional objective behind establishing the GST Council is to:
B · Ensure cooperative federalism in tax administration
The GST Council promotes cooperative federalism by involving both the Centre and States in tax rate decisions and administration.
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Who among the following is the Chairperson of the GST Council?
A · Union Finance Minister
The Union Finance Minister is the Chairperson of the GST Council as per the GST framework.
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Which of the following is NOT a member of the GST Council?
D · Chief Justice of the Supreme Court
The Chief Justice of the Supreme Court is not a member of the GST Council; membership is limited to finance ministers of the Union and States.
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How are the votes distributed among members of the GST Council?
C · Union Government has one-fourth votes; States share three-fourths votes
The Union Government has one-third weightage of votes, and the States together have two-thirds weightage in the GST Council.
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Which of the following is a key function of the GST Council?
A · Setting GST rates
One of the primary functions of the GST Council is to recommend GST tax rates to be levied by the Centre and States.
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Which power is vested in the GST Council regarding tax laws?
A · Making recommendations on model GST laws
The GST Council recommends model GST laws to ensure uniformity across States and the Centre.
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Which of the following is a power of the GST Council under the GST framework?
A · Determining principles for levy and collection of GST
The GST Council has the power to decide principles for levy and collection of GST as part of its functions.
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Which of the following is a complex power of the GST Council?
A · Making recommendations on special provisions for certain States
The GST Council can recommend special provisions for certain States, which requires balancing federal interests and economic needs.
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What is the required majority for decision-making in the GST Council?
A · Three-fourths majority of weighted votes
Decisions in the GST Council require a three-fourths majority of the weighted votes of members present and voting.
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In the GST Council, the weightage of votes is based on:
B · Population and economic size of States
Votes in the GST Council are weighted based on the population and economic size of the States to balance interests.
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Which of the following best describes the decision-making process in the GST Council?
A · Consensus-based with weighted voting
The GST Council works on consensus but decisions are taken through weighted voting reflecting federal balance.
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Which of the following is a complex aspect of the GST Council's decision-making process?
A · Balancing Centre-State interests through weighted voting
The GST Council’s decision-making involves balancing Centre and States’ interests through weighted voting, which is complex due to diverse economic conditions.
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What role does the GST Council play in setting GST tax rates?
A · Recommends tax rates for goods and services
The GST Council recommends tax rates for goods and services to be levied by both Centre and States.
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Which of the following factors does the GST Council consider while recommending tax rates?
A · Revenue needs of Centre and States
The GST Council considers revenue requirements of both Centre and States while recommending tax rates.
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Which of the following is a complex challenge faced by the GST Council in tax rate setting?
A · Balancing uniformity with diverse State economies
The GST Council must balance the need for uniform tax rates with the economic diversity of States, making rate-setting complex.
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How does the GST Council address disputes between the Centre and States regarding GST implementation?
A · By providing a dispute resolution mechanism within the Council
The GST Council has an internal dispute resolution mechanism to resolve conflicts between Centre and States.
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Which of the following is true about the dispute resolution mechanism within the GST Council?
A · It encourages dialogue and consensus among members
The GST Council encourages dialogue and consensus to resolve disputes amicably among Centre and States.
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Which of the following is a complex aspect of the GST Council's dispute resolution mechanism?
A · Balancing federal autonomy with the need for uniform tax laws
The GST Council must balance the autonomy of States with the need for uniform GST laws, making dispute resolution complex.
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What impact has the GST Council had on India's federal structure?
A · Promoted cooperative federalism by involving Centre and States in decision-making
The GST Council promotes cooperative federalism by involving both Centre and States in tax-related decisions.
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Which of the following best describes the GST Council's effect on the fiscal relationship between Centre and States?
A · It fosters collaboration and joint decision-making on taxation
The GST Council fosters collaboration and joint decision-making, strengthening fiscal federalism.
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Which of the following is a complex impact of the GST Council on India's federal structure?
A · Balancing uniform tax policies with State autonomy and economic diversity
The GST Council must balance uniform tax policies with preserving State autonomy and addressing economic diversity, a complex federal challenge.
