52.

53.

54.

55.

56.

57.

58.

59.

Those activities which cannot be treated as supply of goods or supply of services is given in:
(A) Schedule I (B) Schedule IV
(C) Schedule 111 (D) Schedule II

If CGST, SGST and IGST are payable by recipient of goods and services, it is called :

(A) Statutory charge (B) Direct charge
(C) Forward charge (D) Reverse charge
Tax invoice shall be issued within a period of —————— days from the date of supply of

services in case of taxable supply of services.

(^) 60 days (B) 30 days
(C) 90 days (D) 45 days
Form GSTR-2 contains :
(^) Inward supplies (B) Consolidated supplies
(C) Outward supplies (D) Tax payable

The rate of tax deducted at source under Section 51 of GST Act is :
(A) 2% (B) 25%
(C) 10% (D) 5%

Initiation of action under Section 67 is to be made by an officer not below the rank of :
(A) Inspector (B) Joint Commissioner

(C) Commissioner (D) Superintendent

All arrests should be made as per provisions of :

(A) Code of Criminal Procedure (B) Civil Procedure Code

(C) Indian Penal Code (D) Foreign Exchange Management Act
The late fee for delay in filing returns other than annual return is Rs. 100 for everyday upto
a maximum of :

(A) Rs. 6,000 (B) RBs. 7,000

€) Rs. 5,000 (D) Rs. 5,500

15 025/2023
[P.T.0.]