MCQ on GST Return, GST Returns online test, GST Return Quiz 2025

The details of outward supplies of goods or services shall be submitted by

Details of Outward supplies shall include

The details submitted by the outward supplier in Form GSTR 1 shall be furnished to the
recipient regular dealer in form

The details submitted by the outward supplier in Form GSTR 1 shall be furnished to the
recipient compounding dealer in form

The details submitted by the outward supplier in Form GSTR 1 shall be furnished to the
input service distributor in form

Which of the following is true?

The details submitted by the supplier in Form GSTR 1 are communicated to the
registered taxable person in

Which of the following is a correct statement?

The details of inward supplies of goods or services in Form GSTR 2 shall be submitted
by

Details of Inward supplies shall include

Any modification / deletion done by the recipient to the details contained in
Form GSTR 2 shall be communicated to the supplier in:

The supplier on receiving the communication in Form GSTR 1A shall accept, reject or
modify the details by:

A registered taxable person other than ISD, non-resident tax payer & a person paying
tax under section 10, 51 or 52, shall file its periodical in:

Every tax payer paying tax under section 10 (Composition levy) shall file the return in

Which of the following is correct?

The certificate of details of tax deducted by the deductor shall be furnished to the
deductee in Form

The e-commerce operator collecting tax under section 52 shall file its monthly return in

State which is a true statement:

GSTR 3, GSTR 4 and GSTR 6 filed can be rectified on the grounds of

What is the time limit for rectification of GSTR 1, GSTR 4 and GSTR 6?

The First return shall be filed by every registered taxable person for the period from

The details of inward supply furnished by the registered taxable person shall be
matched with the

If Input credit claimed by recipient is more than the output tax declared by the supplier
or if the supplier has not declared the outward supply, then

The discrepancy pointed out in GST MIS 1 and GST MIS 2 with regard to excess input
tax credit claimed has not been rectified the by the supplier as well as the recipient. The
excess input tax credit is

Every registered taxable person shall be entitled to take credit of input tax in his return
and such input tax credit shall be credited to

The details of every credit note relating to outward supplies furnished by the registered
taxable person shall be matched

If the reduction in output tax liability claimed by the supplier is more than the
corresponding reduction in input tax credit declared by the recipient or if the recipient
has not reduced the input tax liability, then

The discrepancy pointed out in GST MIS 3 and GST MIS 4 with regard to excess
reduction of output tax has not been rectified the by the supplier as well as the
recipient. The excess reduction of output tax is

The due date for furnishing the annual return for every financial year by every
registered taxable person other than ISD, non-resident tax payer, a person paying tax
under section 10, 51 or 52 and a casual taxable person is

Every registered taxable person who is required to get his accounts audited under
section 35(5) shall furnish electronically

The annual return shall be filed by the registered taxable person (other than dealers
paying tax under section 10) in form

Find the correct match of annual returns to be filed

Notice to non-filers of return shall be sent in Form

The final return shall be filed by the registered taxable person within

Which of the following is correct?

A goods and service tax practitioner can undertake the following activities if authorized
by the taxable person