GST Refund MCQ 2025, mcq on refund under gst, GST Refund Test

Refunds will not be allowed in cases of:-

Refund application is to be filed before the expiry of ____________ from the relevant
date.

A specialised agency of the UNO can claim refund of tax paid on…

What is the time limit for filing of refund application by a specialised agency of the
UNO?

A registered person claiming refund of balance in electronic cash ledger may make
such a claim in: –

Refunds would be allowed on a provisional basis in case of refund claims on account of
zero-rated supplies of goods and/or services made by registered persons. At what
percentage, would such provisional refunds be granted?

Order sanctioning the amount of refund due to the said applicant on a provisional basis
shall be made within_____ from the date of the acknowledgement.

The applicant is not required to furnish documentary evidence if the amount of refund
claimed is less than: –

Refund shall not be paid to the applicant if the amount of refund is less than

The sanctioned refund amount can be adjusted against the payments which the
assessee is liable to pay but remains unpaid under the erstwhile law.

The time limit to proper officer to pass final order after accepting the refund application
is –

The SEZ developer or SEZ unit exporting goods and / or services shall not be eligible to
claim refund of IGST paid by the registered taxable person on such supply. Is this
statement –

A SEZ developer or SEZ unit shall not be eligible to claim refund of taxes in respect of
its inward supplies. Is this statement

Interest on refund amount is required to be paid after expiry of ………. from the date of
receipt of the application

What is the rate of interest to be payable in case of delay in sanctioning the refund
claimed?

Whether a manufacture of fabrics will be eligible for refund of unutilized input tax credit
of GST paid on inputs [other than the input tax credit of GST paid on capital good] in
respect of fabrics manufactured and exported by him [i.e., exporter of fabric].

In case of refund claim on account of export of goods and/or services made by such category of registered taxable persons as may be notified in this behalf, what percent would be granted as refund on a provisional basis?

What is the relevant date in case of refund on account of excess payment of GST due to mistake or inadvertence?

Refund of accumulated input tax of inputs credit at the end of any tax period is eligible in cases of?

Relevant date for computing time limit to claim refund in case of deemed exports supply of goods is –

Who is empowered to notify the agencies that are entitled to claim refund under this section?

Interest u/s 56 is applicable on delayed payment of refunds issued under?

Interest U/s 56 has to be paid for delayed refunds, if the refund is not granted within……….

In cases where the application of refund is found to be in order, the refund amount shall be credited to …………………. Fund.

The overall objective of the Consumer Welfare Fund is