TAX LAW | CHAPTER 13: RETURNS | MCQ
CHAPTER 13: RETURNS 1) The details of outward supplies of goods
or services shall be submitted by –
a) 10th of the succeeding month
b) 18th of the succeeding month
c) 15th of the succeeding month.
d) 20th of the succeeding month.
2) Which form is furnished for submission
of details of outward supplies u/s. 37?
a) GSTR-1
b) GSTR-2
c) GSTR-3
d) GSTR-5
3) Who is required to furnish details of
outward supplies in Form GSTR-1 ?
a) Person paying tax under composition
scheme
b) Non – resident taxable person
c) Both a) & b)
d) None of the above.
4) Details of outward supplies shall include –
a) Invoice
b) Credit and Debit notes
c) Revised invoice issued in relation to
outward supplies
d) All the above.
5) The normal permissible Time Period to
upload the statement of outward supply
will be :
a) From 01st to 10th of the Next Month
b) From 11th to 15th of the Next Month
c) From 20th to 25th of the Next month
d) From 11th to 20th of the Next Month.
6) The...