GST Multiple Choice Questions and Answers

91. Valid return is mentioned in which section?

1. section 29
2. section 47
3. section 39
4. section 49

92. In which section is invoice or tax invoice in?

1. section 34
2. section 37
3. section 31
4. section 27

93. Debit note and Credit note is mentioned in which section?

1. section 36
2. section 39
3. section 34
4. none of the above

94. Electronic cash ledger and Electronic credit ledger is mentioned in which section?

1. section 49
2. section 39
3. section 42
4. section 47

95. Which section mentions about inter-state supply of service?

1. section 8
2. section 14
3. section 18
4. section 12

96. Which of the following tax will be abolished by the GST?

1. Service Tax
2. Corporation tax
3. Income Tax
4. Wealth Tax

97. Which of the following tax will be abolished by the GST?

1. Service Tax
2. Income Tax
3. Wealth Tax
4. Corporation tax

98. The credit of CGST can be utilised for the payment of:

1. SGST
2. UTGST
3. IGST
4. none of the above

99. Who is the head of the GST council?

1. Shashi Kant Das
2. Amit Mitra
3. Arun Jaitley
4. Hasmukh Adhia

100. Under the provisions of GST law, tax is levied

1. simultaneously by Union and State laws
2. only by the State laws
3. only by the Union laws
4. exclusively by Union and State laws