A:-(i)

B:-(ii)

C:-(iii)

D:-(iv)

Correct Answer:- Option-B

Question46:-Related person in GST means

(i) Employer and employee

(ii) Members of the same family

(111) Legally recognized partners in the business

(iv) One of them directly or indirectly controls the other

A:-(i), (ii) and (iii) are correct
B:-(i), (iii) and (iv) are correct
C:-(i) and (iii) are correct
D:-All are correct

Correct Answer:- Option-D

Question47:-Under the GST law which of the following persons are not eligible for
composition scheme

(1) A casual taxable person

(ii) A person making inter-state supplies

(iii) Manufacturers of ice cream, pan masala or tobacco

(iv) Supply of goods through e-commerce operator

A:-(i) only

B:-(ii), (iii) and (iv) only
C:-All of these

D:-None of these

Correct Answer:- Option-C

Question48:-A casual taxable person shall apply for registration at least
prior to the commencement of his business

A:-5 days

B:-10 days

C:-30 days

D:-60 days

Correct Answer:- Option-A

Question49:-Bill of supply includes the following

(i) Date of receipt of bill of supply

(ii) A consecutive serial number

(111) Name, Address and GST identification number of the supplier

(iv) Harmonized system of nomenclature code for goods or services or both
(v) Description of goods or services or both

A:-(i), (ii), (iii) and (v) are correct