GST Tax Collection MCQ, GST Tax Collection Online Test 2025

Any amount of tax collected shall be deposited to the credit of the Central or State Government:

Is there any time limit for issue of notice under section 76 in cases where tax collected
but not paid?

Within how many years from the date of issue of notice should the proper officer issue an order?

Whether the person who has borne the incidence of amount can apply for refund of surplus left after adjustment towards tax collected but not paid under section 69?

What happens if a taxable person has paid CGST & SGST or, as the case may be, CGST & UTGST (in SGST / UTGST Act) on a transaction considered by him to be an intra-state supply but which is subsequently held to be an inter-state supply?

What happens if a taxable person has paid IGST (in IGST Act) on a transaction considered by him to be an inter-state supply but which is subsequently held to be an intra-state supply?

Whether a taxable person who has paid IGST on a transaction considered by him to be an inter-state supply, but which is subsequently held to be an intra-state supply is required to pay interest?

In case the person does not deposit tax collected in contravention of Section 76, is the same recoverable with interest?

Whether a taxable person who has paid CGST& SGST or, as the case may be, CGST & UTGST on a transaction considered by him to be an intra-state supply, but which is subsequently held to be an inter-state supply is required to pay interest?