CA Inter MCQs GST – Composition Levy

CA Inter MCQs GST or IDT ( Indirect Tax ) – Practice CA Inter MCQs of Composition Levy

Question – 1

Pooja Trackers commenced its business in Jammu & Kashmir and wants to register for GST under composition scheme. What would be limit of aggregate turnover ?

a. 150 lakhs
b. 75 lakhs
c. 100 lakhs
d. 10 lakhs

Question – 2

Amar engaged in providing accountancy services. He seeks your advise for availability of composition scheme to register in GST ?

a. He can opt for composition scheme irrespective of turnover
b. He can opt for composition scheme when his turnover during the preceding financial year does not exceed prescribed limit
c. He cannot opt for composition scheme
d. He cannot opt for composition scheme if he provides inter-state services

Question – 3

Which form is required to be filed in a case, where a person registered under normal scheme wants to opt for composition scheme ?

a. Form GST CMP-02
b. Form GST CMP-04
c. Form GST CMP-05
d. Form GST REG-01

Question – 4

Shaurya has withdrawn from composition scheme w.e.f. 12th December, 2018. He shall file a statement of inputs held in stock by him on that date before ________ in Form _________

a. 12th Jan, 2019,  GST ITC-01
b. 28th Dec, 2018, GST ITC- 01
c. 20th Dec, 2018, GST ITC-01
d. 11th Jan, 2019, GST ITC-01

Question – 5

Laksh Pvt. Ltd. is having place of business in Punjab, Haryana, Madhya Pradesh with a turnover of Rs. 10 lakhs, Rs. 60 lakhs and Rs. 30 lakhs respectively. For which of the states, he can opt for composition scheme?

a. Madhya Pradesh
b. Haryana
c. Punjab
d. All of the above

Question – 6

Which of the following return is required to be filed by a composition dealer ?

a. GSTR-3B
b. GSTR-4
c. GSTR-9A
d. Both B and C

CA Inter MCQs GST or Indirect Tax


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