GST Payment of tax, interest, penalty & Other Amount Online Test

Which of these registers/ledgers are maintained online?

Payment made through challan will be credited to which registers/ledgers?

What is deemed to be the date of deposit in the electronic cash ledger?

What gets debited to the electronic credit ledger?

Balance in electronic credit ledger can be utilized against which liability?

Balance in electronic credit ledger under IGST can be used against which liability?

Balance in electronic credit ledger under CGST can be used against which liability?

Balance in electronic credit ledger under SGST can be used against which liability?

What should the taxable person do if he pay’s the wrong tax i.e. IGST instead of
CGST/SGST or vice versa?

What should the taxable person do if he pay’s tax under wrong GSTIN?

Taxable person made an online payment of tax. Due to technical snag CIN was not
generated but my bank account is debited. What should he do?

What is the due date for payment of tax?

A Company has head office in Bangalore and 4 branches in different states, all
registered under GST and one ISD registered unit in Delhi. How many electronic cash
ledgers will the company have?

What is the validity of challan in FORM GST PMT-06?

Deposits towards tax, penalty, interest, fee or any other amount are credited into the ______ of a taxable person:

The Input Tax Credit as self-assessed by a taxable person is credited into the

Cross-Utilization of credit of available IGST after utilization towards payment of IGST is done in the following chronological order:

Which of the following Statements is true?

Interest is payable on: –

Interest is calculated: –

The deduction of tax by the Deductor under Section 51 of CGST Act is at the rate of:

The amount of tax deducted by the deductor has to be paid to the credit of the appropriate Government within ………… days after the end of the month in which such deduction is made:

The time limit for furnishing the deduction –cum- remittance certificate by the deductor to the deductee is:

The deductee can claim credit of the remittance made by the Deductor in his,

If excess or erroneous deduction has been made by the Deductor and this amount is credited to Electronic Cash Ledger of the Deductee, refund can be claimed by,

Tax deduction shall be made if –