MCQ :- Students , let’s

try to solve it
5. Transporter who is registered in more than one return for the year pertaining to such accounts and
1. Records u/s 35 shall be State or Union Territory having the same PAN, he records.
maintained at may apply for a unique common enrolment number b. 1 year after final disposal of such investigation.
a. Principal address of Proprietor / Partner / in c. (a) or (b), whichever is later
Director a. FORM GST REG – 01 d. None of the above
b. Principal place of Business mentioned in registration b. FORM GST ENP - 02 Ans:-
certificate c. FORM GST ENR – 02 9. Every registered person executing works contract
c. At accountant office d. FORM GST REG – 0 shall keep separate account showing
d. All of the above Ans:- a. The names and addresses of the persons on whose
Ans:- 6. Accounts maintained by the registered person shall behalf the works contract is executed;
2. Where more than one place of business is specified be preserved for a period of b. Description, value and quantity of goods or services
in the certificate of registration, the accounts a. 60 months from the due date of furnishing of annual received for or utilized in the execution of works
relating to each place of business shall be kept at return contract;
a. Principal address of Proprietor / Partner / Director b. 72 months from the due date of furnishing of annual c. The details of payment received in respect of each
b. Principal place of business return works contract; and
c. Such places of business c. 84 months from the due date of furnishing of annual d. The names and addresses of suppliers from whom he
Practical Problem
d. Any of the above return received goods or services.
Ans:- d. 96 months from the due date of furnishing of annual e. All of the above
3. Who has to maintain records u/s 35, irrespective of, return Ans:-
whether he is a registered person or not? Ans:- 10. Every registered person manufacturing goods shall
a. Every owner or operator of warehouse or godown 7. If due date of filing the annual return is 31.12.2019, maintain accounts showing
b. Every owner or operator of any other place used for then the books of record of 2018-19 must be a. Quantitative details of raw materials used in the
storage of goods maintained for how many years? (ICAI Sample manufacture
c. Every transporter Question) b. Quantitative details of services used in the
d. All of the above a. 31.12.2023 manufacture
Ans:- b. 31.12.2020 c. Quantitative details of the goods so manufactured
4. Mr. A is having 4 places of business out of which its c. 31.12.2025 including the waste and by – products
principal place of business is in Kolkata. Can he d. 31.12.2024 d. All of the above
maintain the books only at principal place of Ans:- Ans:-
business? 8. A registered person, who is under investigation for 11. Which of the records are not to be maintained by an
a. Yes an offence under Chapter XIX, needs to retain the agent? (ICAI Sample Question)
b. No books of accounts/other records pertaining to such a. Particulars of authorisation received by him from
c. It doesn't make any difference investigation until the expiry of: [CA Final MTP each principal to receive or supply goods or services on
d. None of the above March 19] behalf of such principal separately
Ans:- a. 72 months from the due date of furnishing of annual
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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner
 b. Raw materials or services used in the manufacture 15. What shall be the treatment of incorrect entries 17. Which of the following statements are true w.r.t.
c. Tax paid on receipts or on supply of goods or services made in the registers, accounts or documents? accounts and records? (ICAI Sample Question)
effected on behalf of every principal. a. They shall be scored out after informing the proper 1) All accounts and records are to be retained for 6
d. Details of accounts furnished to every principal officer years.
Ans:- b. They shall be scored out under written permission by 2) Stock record is to be maintained by all registered
12. Mr. Raj believes in working in paperless environment, agent dealers except the dealers registered under composition
so he maintains the records in electronic format. Is c. They shall be scored out under attestation scheme.
he eligible to maintain the accounts and records in d. Can be easily rectified. No special procedure 3) Stock record is to be maintained by all registered
electronic form? Ans:- dealers including composition dealers.
a. Yes 16. The time period prescribed for maintenance of 4) Monthly production records are to be maintained by
b. No accounts and records, if the taxable person is a all dealers except the dealers who have taken option for
c. Mandatory to maintain accounts manually party to an appeal or revision shall be- composition.
d. Discretion of owner a. Two year after final disposal of such appeal or 5) Monthly production records are to be maintained by
Ans:- revision or proceeding, or until the expiry of thirty-six all dealers including composition dealers
13. Who among the following, even if not registered, is months from the last date of filing of Annual Return 6) Records are to be maintained at principal place of
required to maintain records for the year pertaining to such accounts and records, business.
Practical
a. Owner orProblem
operator of warehouse whichever is later 7) Records are to be maintained at principal place of
b. Owner or operator of go down b. Two year after final disposal of such appeal or business as also at all additional places of business.
c. Owner or operator of any other place used for storage revision or proceeding, or until the expiry of sixty Which of the above are correct?
of goods months from the last date of filing of Annual Return a. 1,2,5,6
d. Every transporter for the year pertaining to such accounts and records, b. 1,3,5,7
e. All the above whichever is later c.1,3,4,7
Ans:- c. One year after final disposal of such appeal or d. 1,2,4,6
14. What are the consequences if taxable goods are revision or proceeding, or until the expiry of seventy- Ans:-
found in a place other than those declared without two months from the last date of filing of Annual
valid documents? Return for the year pertaining to such accounts and E-way Bill :-
a. Proper officer shall impose penalty records, whichever is later 18. What are the governing provisions of E – way bill
b. Proper officer shall determine the amount of tax on d. One year after final disposal of such appeal or under GST?
such goods revision or proceeding, or until the expiry of forty a. Section 68 of CGST Act
c. No consequences months from the last date of filing of Annual Return b. Rule 138 of CGST Rules, 2017
d. Either of the above specified options for the year pertaining to such accounts and records, c. Both (a) and (b)
Ans:- whichever is later d. None of the above
Ans:- Ans:-

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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner
 19. What are the sources available for generation of E – 23. Is it mandatory to generate an e way bill in case ecommerce operator worth of Rs. 1,00,000. Mr.
way Bill in India? where goods are transported within a State from Tushar however was not able to fill Part A of Form
a. E – way Bill portal the place of consignor to the place of transporter GST EWB – 01. What are the alternatives to stand
b. SMS Facility and the distance as such is less than 50 kms. the viability of such movement of goods?
c. Android app and Site to Site Integration (API a. Yes a. Movement of goods shall stand cancelled
Interface) b. No b. E – commerce operator on an authorization from Mr.
d. All of the above c. Optional Tushar shall generate e – way bill
Ans:- d. None of the above c. Either A and B at the option of proper officer
20. When should E-way bill be issued? (ICAI Sample Ans:- d. None of the above
Question) Ans:-
a. In relation to supply 24. in how many parts E-way bill has been bifurcated

b. For reason other than a supply (Return) as per Form GST EWB-01
28. Mr. Tushar handicraft manufacturers and suppliers
c. Due to inward supply from an unregistered person a. Part A
from Pune, transported certain handicraft items to
d. All of the above b. Part B Mr. B of Haryana. Value of such handicraft items
Ans:- c. both a & b under transport is worth Rs. 10,000. Who shall be
d. None of the above liable to generate E – way bill under the given case?
21. What shall be limit of generation of e – way bill in
Ans:- a. Mr. Tushar
case of inter
Practical – State
Problem movement of goods by a
25. Can a transporter furnish information in Part A of b. Mr. B
principal to a Job worker? (ICAI Sample Question)
Form GST EWB – 01? c. Either (a) or (b)
a. Rs. 50,000
a. No, since the same can be filled only by the d. None of the above
b. Rs. 1,00,000
Registered person causing movement of goods Ans:-
c. Rs. 20,000
b. Yes, on an authorization received from registered 29. Is e-way bill mandatory in case of transport of the
d. No limit
person handicraft goods from one state to another state
Ans:-
c. As per the opinion of the appropriate authority by a person who has been exempted from the
22. In what circumstances the transporter need to
d. None of the above requirement of obtaining registration ? (ICAI
issue eway bill if the supplier has not issued
Ans:- Sample Question)
it?(ICAI Sample Question)
26. Is it possible to modify Part A of Form GST EWB-01 a. E-way bill is not required as the supplier is exempt
a. If the single consignment document is less than Rs.
without cancelling or drawing the same? from the requirement of obtaining registration
50,000
a. yes b. E-way bill is mandatory only if the value of
b. If aggregate of all the consignment exceeds Rs.
b. No consignment is more than ` 50,000
50,000 but individually the consignment does not
c. As per the opinion of proper officer c. E-way Bill is mandatory even if the value of
exceed Rs. 50,000
d. None of the above consignment does not exceed ` 50,000
c. If the aggregate consignment does not exceed Rs.
Ans:- d. None of the above
50,000
d. None of the above 27. Mr. Tushar got his goods transported through an Ans:-
Ans:-
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30. In which of the following situations can the 34. An over dimensional cargo containing a consignment c. Tuesday at 17:00 hrs
conveyance or the goods be detained or seized? or goods or cargo, takes a visit of 58 km in total. d. Saturday at 24:00 hrs
a. Transportation of goods without a valid e – way bill What shall be the validity of E way bill generated as Ans:-
b. Transportation of goods with wrong GSTIN in the E – per the provision under this case? 38. Mr. Aniket transported cargo worth Rs. 10,000 to Mr.
way Bill a. 2 days Chaitanya in Nepal. Who shall be required to
c. E – way Bill with default or wrong information b. 3 days generate E – way bill under this case?
d. All of the above c. 4 days a. Mr. Aniket
Ans:- d. None of the above b. Mr. Chaitanya
31. Is it feasible for consignor or consignee to furnish Ans:- c. E – way bill generation is exempted
details in Part B and generate E – way bill? 35. Can validity of an expired E – way bill be extended? d. Both (a) and (b)
a. Yes, where such transportation is made by the a. Yes Ans:-
consignor or consignee in their own vehicle b. No 39. An Army battalion took a shift from Maharashtra to
b. No, since the same shall be filled by the transporter c. Only in case of trans – shipment or circumstances of Kashmir. As a consequence there was movement of
c. Either (a) or (b) at the option of proper officer exceptional nature goods from such place. Is the Ministry of Defense
d. None of the above d. None of the above liable to generate e – way bill under this case?
Ans:- Ans:- a. Yes
32.Practical Problemunder GST & supplies the goods
A person is registered 36. What are the documents that need to be carried b. No
to his customers. Does he need to get registered on along with the goods being transported by the c. As notified by the appropriate authority
the E – way Bill system? transporter? d. None of the above
a. Yes a. A copy of Invoice or Bill of supply Ans:-
b. No b. Delivery Challan and bill of Entry 40. Government of Goa for the purpose of certain
c. As notified by the appropriate authority c. Copy of E – way bill No. generated on the common construction in Goa, transported sandstones from
d. None of the above portal MP through rail transport. Does such transportation
Ans:- d. All of the above require generation of E – way bill by the
33. What shall be the validity of E – way bill in case of Ans:- government?
vehicles other than over dimensional cargo? 37. Goods are handed over by consignor to transporter a. Yes
a. One day per 100 kms. on Friday evening at 17:00 hrs and the transporter b. No
b. One day per 20 kms. starts the movement of goods on Monday evening at c. As notified by the Central Government
c. Both (a) and (b) 17:00 hrs after generating e-way bill. When will the d. None of the above
d. None of the above validity period for e-way bill end if the distance is Ans:-
Ans:- upto 75 Km?
a. Tuesday at 24:00 hrs
b. Monday at 24:00 hrs

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 41. Mr. A transported certain goods worth Rs. 2 lakhs to d. None of the above c. At the option of proper officer
Mr. B. the goods initially were transported by a Ans:- d. None of the above
truck. However, due to some technical faults, truck 45. What is the time limit provided for cancellation of E Ans:-
failed to reach the destination. As a consequence – way bill? 49. Mr. A sold certain goods to Mr. B. However, when the
the goods were shifted to other lorry. Is e – way bill a. Within 15 hours of generation of E – way bill goods reached the godown, they were checked and
updation mandatory under the given case? Certain goods were found defective and thus were
b. Within 24 hours of generation of E – way bill
a. Yes returned. Does such sales return require generation
c. Within 48 hours of generation of E – way bill
b. No of E – way Bill?
d. None of the above
c. At the option of proper officer a. Yes
Ans:-
d. None of the above 46. What is the time period provided for acceptance of b. No
Ans:- details of E – way bill by the supplier or recipient c. At the option of appropriate authority
42. What is the significant of consolidated E – way bill? under rule 138(1)? d. None of the above
a. Useful where single consignment is being a. Within 72 hours of such details provided on the Ans:-
transported through multiple vehicles portal 50. M/s ABC is having a turnover of less than 1.5 crores
b. Useful where multiple consignments are being b. Time of delivery of goods and does not mention HSN code on his E – way Bill.
transported in one conveyance c. Earlier of two Whether such E- way bill generation is possible
c. Useful in both the cases d. None of the above without HSN codes?
d. None of the above Ans:- a. Yes
Ans:- 47. M/s ABC Associates, a CA firm of Pune provides b. No
43. Who can create consolidated E – way bill under the certain services to their clients who are c. At the option of proper officer
GST regime? unregistered under GST. Who shall generate e – way d. None of the above
a. Consignor bill in the given case? Ans:-
b. Consignee a. M/s ABC Associates 51. For the purpose of making E – way Bill, what type
c. Transporter b. Client shall be selected from the below options in case the
d. All of the above c. Not applicable in case of serves goods which are being sent for fair or exhibition?
Ans:- d. None of the above a. Exports
44. M/s ABC enterprises from Pune is assigned to repair
Ans:- b. Job work
a boiler at the premises of M/s XYZ of Ahmedabad. 48. M/s ABC having unit 1 at central location of Pune, c. Other than supply
For this Job he needs to move his tools and transfers goods to his unit 2 at industrial area, d. Sales
equipment valuing above Rs. 50,000. Does such worth of Rs. 3,00,000. The distance being covered Ans:-
movement require generation of E – way Bill? under such movement is less than 50 kms. Whether
a. Yes E – way bill is required to be generated?
b. No a. Yes
c. At the option of proper officer b. No

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52. Is possible to move goods in multiple vehicles under 56. It is possible that in a vehicle there may be 25 Goods value - INR 2,00,000/-
one invoice? consignments, out of which e – way bill for 20 iii) When the goods being transported are alcoholic
a. Yes consignments is available and only five liquor for human consumption, petroleum crude,
b. No consignments are without e – way bill. In such case, high speed diesel
c. Yes, only in case goods are transported in CKD / SKD detention and confiscation should be of iv) When empty cargo containers are being
form ___________. transported (ICAI Sample Question)
d. None of the above a. 5 consignments a. i
Ans:- b. 20 consignments b. i,ii
53. If an invoice is to be split into 10 separate vehicles, c. 25 consignments c. i,ii,iii
how many e-way bill needs to be generated? d. 15 consignments d. All of the above
a. 10 Ans:- Ans:- D
b. 1 57. What are the areas where transportation of goods 59. Mr. Chipku wants to transport exempted goods i.e.
c. 2 does not require generation of E-way bill? wood charcoal worth Rs. 75,000 along with taxable
d. 3 a. Goods transported from Customs port, airport, air goods worth Rs. 48,000 (excluding GST amounting to
Ans:- cargo complex or land customs station to Inland Rs. 2,000) from Delhi to Gujarat. Which of the
54. E – way bill is required in transportation of which of Container Depot (ICD) or Container Freight Station following statements is true in this situation?
Practical Problemitems?
the below mentioned (CFS) for clearance by Customs a. E-way Bill is mandatorily required to be issued for
a. Jewellery b. Goods transported under Customs Bond from ICD to both taxable as well as exempted goods.
b. Petroleum crude Customs port or from one custom station to another b. E-way Bill is not required.
c. Pearls c. Consignor transporting goods to or from between c. E-way Bill is mandatorily required to be issued only
d. None of the above place of business and a weigh- bridge for weighment at for taxable goods.
Ans:- a distance of 20 kms, accompanied by a Delivery d. E-way Bill is mandatorily required to be issued only
55. Which of the following goods are exempt from e-way for exempted goods.
challan
bill rules? (ICAI Sample Question) Ans:-
d. All of the above
a. Used personal & household effects 60. Rakesh & Company has got multiple retail outlets
Ans:-
b. unworked & worked coral of cosmetic products in Mumbai. He receives an
c. Jwellery, Goldsmiths’& Silversmiths’ wares and 58. In which of the following situations E-way bill will order from a customer of Kerala worth Rs. 1,20,000/-
other articles not be required? at one store. While checking the stock he found
d. All of the above i) When the goods valuing INR 55,000 are that order worth Rs. 55,000/- can be fulfilled from
Ans:- transported using bullock cart his one store situated in Dadar and remaining goods
ii) When the goods are transported from the worth Rs. 65,000/- can be sent from his another
customs port, airport, air cargo complex and land store situated in Malad. He instructs both the
custom station to an inland container depot or a stores to bill separately the goods to Kerala
container freight station for clearance by customs. customer. Which one of the below is TRUE?

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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner
 a. He would be required to prepare one e-way bill since
one order shall be considered as one consignment for
the purpose of e-way bills.
b. He will not be required to prepare e-way bill.
c. Rakesh & Company would be required to prepare 3 e-
way bills. One for movement from Dadar Store, one
for movement from Malad store and one consolidated
for movement from Transporter to Customer.
d. He would be required to prepare two separate e-way
bills since each invoice value exceeds Rs. 50,000/- and
each invoice shall be considered as one consignment
for the purpose of generating e-way bills.
Ans:-
61. M/s Gyaan Publishing House, registered under GST in
Delhi is engaged in printing and selling of books as
well as trading of stationery items. He has provided
Practical Problem of a consignment which is to
following information
be supplied to Mumbai: -
(i) Taxable value of supplies indicated on tax
invoice: Rs. 35,000/-
(ii) Value of exempted supplies: Rs. 8,000/-
(iii) Value of goods to be sent to job worker on
delivery challan: Rs. 15,000/-
Calculate the consignment value for the purpose of
generating e-way bill for inter-State supply of
goods.
Assume rate of tax on taxable goods to be 18%
[CA Final MTP March 19]
a. Rs. 35,000/-
b. Rs. 50,000/-
c. Rs. 56,300/-
d. Rs. 64,300/-
Ans:-
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CA VISHAL BHATTAD 09850850800
62. Mr. Motilal, a trader registered in Delhi, receives an 63. Mr. X of Haryana purchased goods worth Rs. 1,00,000
order from Mr. Chotilal, registered in Noida, Uttar from Mr. Y of Delhi and ordered him to deliver the
Pradesh, for supply of goods of Rs. 1,00,000/- goods to Mr. Z of Chandigarh. Now Mr. X wants to
taxable @18%. Mr. Motilal, agrees to supply the generate e-way bill for this transaction and while
goods exfactory. Mr. Motilal, supplied goods on 3- generating the e-way bill he is struck up with two
Nov-2018 and issued a tax invoice of Rs. 1,18,000/- field-invoice details are to be included in these two
(Rs. 1,00,000/- + 18,000/- IGST) in the name of Mr. fields? (ICAI Sample Question)
Chotilal. Mr. Chotilal, arranged his own vehicle for a. Invoice details: Details of invoice issued by Y to X;
transportation of goods from Delhi to Noida. place of dispatch : principal place of business of X
However, during transportation of goods, the vehicle b. Invoice details: Details of invoice issued by Y to X;
of Mr. Chotilal, was stopped and checked by the place of dispatch : principal place of business of Y
Proper Officer. The Proper officers found that there c. Invoice details: Details of invoice issued by X to Z;
was no eway bill along with the tax invoice. The place of dispatch : principal place of business of X
owner of the goods decided to pay the penalty and d. Invoice details: Details of invoice issued by X to Z;
got the goods released himself. According to the place of dispatch : principal place of business of Y
provisions of section 129 of the CGST Act, 2017, Ans:-
what is the amount to be paid for release of goods
and who shall make the payment,-
a. Payment of applicable tax and penalty equal to 100%
of the tax payable by Mr. Motilal, i.e. Rs. 18,000/- tax +
Rs. 18,000/- penalty
b. Payment of applicable tax and penalty equal to 100%
of the tax payable by Mr. Chotilal i.e. Rs. 18,000/- tax +
Rs. 18,000/- penalty
c. Payment of applicable tax and penalty equal to 100%
of the value of goods by Mr. Motilal i.e. Rs. 18,000/- tax
+ Rs. 1,00,000/- penalty
d. Payment of applicable tax and penalty equal to 50%
of the value of goods by Mr. Chotilal i.e. Rs. 18,000/-
tax + Rs. 50,000/- penalty
Ans:-
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CA Final GST Questioner
 Answer:-

1 b 21 d 41 a 61 c

2 c 22 b 42 b 62 b

3 d 23 c 43 c 63 d

4 b 24 c 44 a

5 c 25 b 45 b

6 b 26 b 46 c

7 c 27 b 47 c

8 c 28 c 48 a

9 e 29 c 49 a

10 d 30 d 50 b

11 b 31 a 51 c

12 a 32 a 52 c

13 e 33 a 53 a

14 b 34 b 54 d

15 c 35 c 55 d

16 c 36 d 56 a

17 a 37 a 57 d

18 c 38 c 58 d

19 d 39 b 59 b

20 d 40 b 60 d

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