Registration under GST:

Q. Question Option A Option B Option C Option D Answer

No
1 An assessee 1 year from 3 years 5 years None of the above A
obtains new the date of from the from the
registration, invoice date of date of
voluntary invoice invoice
registration,
change of
scheme from
composition
to regular
scheme and
from
exempted
goods/
services to
taxable
goods/service
s. It can avail
credit on
inputs lying in
stock. What is
the time limit
for taking
said credit?
2 Aggregate Aggregate Aggregate Aggregate value D
How the value of all value of all value of of all taxable
aggregate taxable taxable all taxable supplies(excludin
turnover of supplies supplies(exc intrastate g the value of
Rs. 20 Lakh is (excluding luding the supplies, inward supplies
calculated? the value of value of export of on which tax is
inward inward goods/serv payable by a
supplies on supplies on ices and person on reverse
which tax which tax is exempt charge basis),
is payable payable by supplies of exempt supplies,
by a person a person on a person export of
on reverse reverse having goods/services
charge charge same PAN and interstate
basis), basis), computed supplies of a
exempt exempt for each person having
supplies, supplies, state same PAN
export of export of separately. computed on all
goods/servi goods/servi India basis and
ces and ces and excluding taxes if
interstate interstate any charged
supplies of supplies of under CGST Act,
a person a person SGST Act and
 having computed IGST Act.
same PAN for each
computed state
on all India separately.
basis.
3 Whether all Yes Not Not No, only if C
persons are required if required if specified
mandatorily he is an he is an threshold exceeds
required to agriculturist agriculturi in a financial year
obtain or person st or then only need to
registration? exclusively person obtain.
engaged in exclusivel
supplying y engaged
exempt in
goods or supplying
services, if exempt
specified goods or
threshold services.
limit does
not exceed
in a
financial
year.

4 Which one of ) A person Registered A person Both (a) and (b) A

the following can’t person not can collect are correct.
is true? collect tax liable to the tax
unless he is collect tax during the
registered till his period of
aggregate his
turnover provisiona
exceeds l
Rs.20 lakhs/ registratio
Rs.10 Lakhs n.
as the case
may be.
5 Which of the Form Form Form Form GST RFD - C
following GSTR -1 GSTAPL– GST 01
forms are 01 REG-01
used for
registration?

6 Within how Within 60 Within 30 No Time Within 90 days B

many days a days from days from Limit from the date he
person should the date he the date he becomes liable
apply for becomes becomes for registration.
registration? liable for liable for
registration registration
7 A person Single, Multiple, Multiple, Single, May C
having shall shall may
 ____business
verticals in a
State
____obtain a
separate
registration
for each
business
vertical.

8 Which one of Voluntary VoluntarilyA person None of the C

following registration registered may get above.
statements is is not person not himself
correct? possible liable to registered
under GST. comply voluntarily
with all the
and shall
provisions comply
of the GST.with all
the
provisions
of GST.
9 PAN issued It is one of Yes, but Yes, but Both (b) and (c) D
under the the non-resident persons
Income Tax documents taxable required to
Act is listed. person may deduct tax
mandatory for be granted at source
grant of registration u/s 51 may
registration. on the basis have TAN
of any other in lieu of
document. PAN.
10 An E- Yes, No, Yes, if he He is required to D
commerce irrespective required to is located register if he is
operator of register in North- liable to collect
should get threshold only if his western tax at source and
registered? limit aggregate states. /or his aggregate
turnover turnover exceeds
exceeds the the threshold
threshold limit.
limit
11 What is the One year No validity Valid till it Five years C
validity of the is
registration cancelled.
certificate?
12 What is the 90 days Period Earliest of 180 days from the C
validity of the from the specified in (a) or (b) effective date of
registration effective the above registration.
certificate date of application
issued to registration for
casual taxable registration
person and
 non-resident
taxable
person?

13 Which of the Change of Change in Addition, All of the above D

following name of the constitution deletion or
requires registered of the retirement
amendment in person registered of partners
the person or
registration directors,
certificate? Karta,
Managing
Committe
e, Board
of
Trustees,
Chief
Executive
Officer or
equivalent,
responsibl
e for the
day to day
affairs of
the
business
14 When can a If the Business Non-filing All of the above D
voluntarily person has been of returns
registration be does not discontinue for a
cancelled? start d or continuous
business transferred period of
within six for any six months
months reason or for
from the three
date of consecutiv
registration e tax
. period in
case of
composite
dealer.
15 What are the Liable to Liable to a Imprisonm Both (b) and (c) A
consequences cancellatio fine not ent for a
of obtaining n of exceeding period of 6
registration by registration Rs. months to
misrepresentat by proper 1,000,000/- 3 years.
ion? officer.

16 Does Cancellatio Cancellatio Cancellati Cancellation does D

cancellation n of n of on of not affect the
of registration registration registration registratio liability of taxable
 under CGST will will n will person to pay tax
affect the immune his immune his immune and other dues
liability under liability liability his under
SGST/IGST under under IGST liability CGST/SGST/IGS
for period CGST only. under T Act.
prior to only. SGST and
cancellation CGST but
of not under
registration? IGST.

17 Within how Within 7 Within 15 Within 45 Within 30 days D

many days an days from days from days from from the date of
application for the date of the date of the date of service of the
revocation of service of issue of the issue of cancellation
cancellation the cancellation the order.
of registration cancellatio order. cancellatio
can be made? n order. n order.

18 Who can Non- Input Person Person collecting A

submit Resident service deducting tax at source
application for taxable distributor tax at
registration in person source
Form GST
REG-09?

19 Where the FORM FORM GST FORM FORM GST A

application for GST REG- CER-06, GST REG-10,
grant of 06, Common CER-06, Company portal
registration Common Portal Jurisdictio
has been Portal nal office
approved, a
certificate of
registration in
_____shall be
made
available to
the applicant
on the____

20 Which of the From the Date of From the Date of issue of D

below date on grant of date of certificate of
statements are which a registration, grant of registration.
incorrect in person where provisiona
finding out becomes application l
the effective liable to is submitted registratio
date of registration after 30 n, in case
registration? , where days from of persons
application such date. registered
is under
 submitted earlier
within 30 law.
days from
such date.
21 An Unique All the Only Specialize No such concept C
Identity taxable unregistered d agency under
Number will persons can persons can of the CGST/SGST Act.
be allotted to apply. apply. UNO or
the following any
persons upon multilatera
submitting an l financial
application: institution
or
consulate
or
embassy
of foreign
countries.
22 Every No, Yes, above No, Above statement D
registered certificate statement is GSTIN to is correct subject
taxable person of correct. be to certificate of
shall display registration displayed registration to be
his certificate to be only on displayed only at
of registration displayed the registered place
in a prominent only at a invoices. of business.
location at his registered
principal and place of
at every other business
place of and GSTIN
business also need not be
GSTIN shall displayed
be displayed on the
on the name name
board at the board.
entry of such
places.

23 State which of Person can Person may He can Either (a) or (b). B
the following obtain obtain a have only
statement is centralized separate two
correct in registration registration registratio
respect of . for each of n in a
obtaining a his state.
separate verticals.
registration
for Business
verticals:
24 Business Shall Shall obtain Shall No need to apply B
which has obtain a separate obtain for registration
 centralized centralized registration registratio under GST.
registration registration in each state n on
under under GST from where temporary
erstwhile Act. Law. it is making basis
taxable
supplies
25 Every person September October November March 31,2018 D
registered 30,2017 31,2017 30,2017
under any of
the existing
laws, who is
not liable to
be registered
under the Act
may, on or
before
……………
…….. , at his
option, submit
an application
in FORM
GST REG-29
for the
cancellation
of registration
granted to him
26 Will all No Yes B
establishment
s display a
certificate
from
government
(displaying
his turnover
category) and
their GST
Registration
No. which
should appear
on all his cash
memos/bills?
27 Registration Casual Input Non- None of the above B
under GST is taxable service resident
not person distributor taxable
compulsory to person
28 Deemed After four After five After three After seven C
Registration working working common working days
days days working
days
29 Exemption Central & Agriculturis a) & b) None of the above B
 from State Govt. ts above
registration is Department
available to s
b)
c)
d)
30 GST Aadhar Passport Pan based None of the above C
Registration based based
31 A person is Single Each Either A None of the above B
having business or B
multiple separately
business
requires
registration
32 To be eligible 75,00,000/- Rs.100,00,0 Rs.50,00,0 Rs.75,00,000/- A
for ,Rs.50,00,0 00/- 00/- ,Rs.20,00,000/-
registration 00/- ,Rs.50,00,0 ,Rs.25,00,
under 00/- 000
Composition
scheme it is
required that
the
aggregate
turnover of a
registered tax
payer should
not exceed
_______ in
the
preceding
financial year
& the limit is
______ for
North Eastern
& Special
Category
States)
33 Taxable within within Six within None of the above A
Person whose three months of three
registration months of the date of months of
has been the date of cancellation the date of
cancelled or cancellatio of date of cancellatio
surrendered n of date of order of n of date
file final order of cancellation of order of
return cancellatio whichever cancellatio
on ________ n is later n
whichever whichever
is later is Earlier

34 A supplier is an an intra- Electronic Person liable to B

 liable to get interstate state commerce pay GST under
registered supplier supplier operator reverse charge
under GST if
his aggregate
turnover in a
financial
year crosses
Rs. 20 lakh in
a state or UT
other than
special
category
states if he is
35 Exemption Central & a) & b) Agricultur None of the above C
from State Govt. above ists
registration is Department
available to s

36 What is cut Rs.9 lacs Rs.50 lacs Exceeds No limit for C

off turnover Rs.20 lacs registration
limit for
compulsory
registration
under GST?
37 GSTIN 19 Digits 12 Digits 9 Digits 15 Digits D
Contains
38 GSTINS 10 Adhar PAN Mobile None of the above B
digit covers Number Number Number
______ of a
business
entity
39 an Electronic B
A supplier is an intra- Person liable to
interstate commerce
liable to get state pay GST under
supplier operator
registered supplier reverse charge
under GST if
his aggregate
turnover in a
financial year
crosses Rs. 20
lakh in a state
or UT other
than special
category
states if he is-
40 Registration Casual Input Non- None of the above D
under GST is taxable service resident
not person distributor taxable
compulsory person
 to-
41 When there is Within Within Within Within twenty A
any change in fifteen days twenty days thirty days five days of such
particular of of such of such of such change
application of change change change
registration
then
registered
person shall
inform such
change in how
many days?
42 Which one of There is a The A A registered D
the following change in business has compositi person, other than
cannot be a the been on composition
reason for constitution discontinue taxpayer taxpayer, has not
cancellation of business d has not furnished
of from furnished returns for three
registration? partnership returns for consecutive tax
firm to three periods
proprietors consecutiv
hip. e tax
periods.
43 Is e-way bill E-way Bill E-way Bill E-way Bill None of the C
mandatory in is not is is above.
case of required as mandatory mandatory
transport of the supplier only if the even if the
the handicraft is exempt value of value of
goods from from the consignmen consignme
one requiremen t is more nt does not
State to t of than Rs. exceed
another State obtaining 50,000 Rs. 50,000
by a person registration
who has been
exempted
from the
requirement
of obtaining
registration?
44 What is the Fifteen Twenty Twenty Twenty Two lakh B
aggregate lakh lakh five lakh
turnover in a
financial year
above which a
person is
required to
obtain
registration in
Punjab?
45 What is the Eleven Twenty Ten Lakh Fifteen Lakh C
threshold limit Lakh Lakh Rupees Rupees
for Rupees Rupees
registration in
the special
category
states?
46 Mr. Chatpat, No, Yes, he is He is He can B
an agent of because his compulsoril exempt voluntarily apply
Lalji (P) Ltd. turnover is y required from for registration
is making less than to get taking
taxable supply Rs. 20 lacs registered registratio
of goods on n by way
behalf of Lalji of
(P) Ltd. Lalji notificatio
(P) Ltd. is n
having
aggregate
turnover of
Rs. 1.5
crore whereas
Mr. Chatpat is
having
aggregate
turnover of
Rs. 18 lacs.
Whether he is
required to
take
registration?
47 Section 24 of Mr. A Mr. A Mr. A Mr. A is a D
the CGST wants to would like would like qualified doctor
Act, 2017 trade in to carry on to trade in and has recently
requires electronic business general left his job. He
certain component relating to items intends to
categories of s, where electronic Within the become
persons his area of commerce same State practitioner. He
who would supply operator. and his estimates his
require would be monthly monthly receipts
compulsory majorly Turnover to be INR
registration outside the may go 1,50,000.
irrespective of State. upto INR There is no other
threshold limit 1 lakh.He income accruing
of will to him
Turnover for receive
obtaining services
registration. from a
Mr. A has goods
following 4 transport
business ideas agency for
 in delivery of
mind, which goods
one of them where he
would not would be
require him to liable to
obtain pay tax
compulsory under
registration as reverse
per Section charge
24.
48 GST Casual Persons Non- Person dealing in D
registration is taxable under resident exempt goods
not persons reverse making alone
compulsory in making charge; taxable
the case of taxable supply
supply;
49 GST Input Electronic Dealer in Persons making C
registration is Service commerce Exempt any inter-state
not Distributor operator goods taxable supply
compulsory in
the case of
50 If a person Obtain obtain registratio Registration not A
liable to be registration registration n is mandatory
registered has in all states in any one optional
operation in state
more than one
State, he
should