GST Reverse Charge Quiz – 22 May

GST Reverse Charge Quiz – 22 May

GST Reverse Charge Quiz for All Competitive Exam (PGT Teacher, PGT Commerce, UGC NET/JRF, UKSSSC, DSSSB, CTET, PSU Accountant, IBPS, SBI, PO/Clerk, LIC, RBI Assistant, LIC Assistant, IBPS Clerk, IBPS RRB Exams)


GST Reverse Charge Quiz
Income Tax MCQ
GST Reverse Charge Quiz / MCQ

Q1. When was the notification in respect to suspension of RCM u/s 9(4) was being issued?
आरसीएम u/s 9 (4) के निलंबन के संबंध में अधिसूचना कब जारी की गई थी?

a. 13th October 2017
b. 15th November 2017
c. 15th October 2017
d. None of the above

Q2. In case of GST reverse charge who is liable to pay tax?
रिवर्स चार्ज के मामले में, जो कर का भुगतान करने के लिए उत्तरदायी है?

a. Supplier
b. Recipient
c. Both a and b
d. None of these

Q3. Who are the persons liable to pay tax under GST reverse charge mechanism?
रिवर्स चार्ज तंत्र के तहत कर का भुगतान करने के लिए उत्तरदायी व्यक्ति कौन हैं

a. Registered Supplier
b. Registered Recipient
c. Unregistered Supplier
d. Unregistered Recipient

Q4. Sec 9(4) of CGST reverse charge is applicable when supply of goods or services by
सामानों या सेवाओं की आपूर्ति के समय CGST रिवर्स चार्ज का Sec 9 (4) लागू होता है

a. Unregistered supplier to registered person
b. Unregistered supplier to unregistered person
c. Registered supplier to registered person
d. Registered supplier to Unregistered person

Q5. When is the person eligible to claim the tax in the case of RCM?
आरसीएम के मामले में कर का दावा करने वाला व्यक्ति कब योग्य है?

a. Same month
b. Next month
c. Any of the two month
d. In any month of the year

Q6. Can Input tax credit standing in the Electronic credit ledger be utilized for payment of tax under Reverse Charge Mechanism?
क्या इलेक्ट्रानिक क्रेडिट बही में खड़े इनपुट टैक्स क्रेडिट का उपयोग रिवर्स चार्ज मैकेनिज्म के तहत कर के भुगतान के लिए किया जा सकता है?

a. Yes
b. No
c. Not Applicable
d. May be

Q7. Is ITC available to the supplier, supplying goods/services under the Reverse Charge Mechanism.
क्या आईटीसी आपूर्तिकर्ता को उपलब्ध है, रिवर्स चार्ज मैकेनिज्म के तहत वस्तुओं / सेवाओं की आपूर्ति करता है।

a. Yes
b. No
c. Not applicable
d. Yes, if permitted by the authority

Q8. What is the amount of Input tax credit available to a composite dealer falling under Reverse charge mechanism?
रिवर्स चार्ज मैकेनिज्म के अंतर्गत आने वाले कंपोजिट डीलर को इनपुट टैक्स क्रेडिट की कितनी राशि उपलब्ध है?

a. 100% of tax paid
b. 50% of tax paid
c. Nil
d. Some portion of tax paid

Q9. Which of the following statements are true?
निम्नलिखित बयानों में से कौन सा सही हैं?

a. Self – invoicing must be done
b. A single consolidated monthly invoice can be issued.
c. Both statements are correct
d. Both statements are incorrect

Q10. Is the below statement correct: “A person is not required to obtain registration if he is required to pay tax under reverse charge but he has not exceeded his threshold limit”
क्या नीचे दिया गया कथन सही है: “किसी व्यक्ति को पंजीकरण प्राप्त करने की आवश्यकता नहीं है यदि उसे रिवर्स चार्ज के तहत कर का भुगतान करना आवश्यक है लेकिन उसने नहीं किया है उसकी सीमा सीमा पार कर गई ”

a. Incorrect, the person is required to take registration & pay tax under reverse charge irrespective the fact that threshold is crossed or not.
b. Incorrect, if the person is required to pay tax under reverse charge he shall obtain registration only if the value of supply under reverse charge exceeds the threshold limit.
c. Above statement is correct
d. Correct, a person is required to obtain registration if he is required to pay tax under reverse charge and, he is making taxable supplies irrespective of the threshold limit.


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