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Test: Registration and Administration - CA Intermediate MCQ


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10 Questions MCQ Test Taxation for CA Intermediate - Test: Registration and Administration

Test: Registration and Administration for CA Intermediate 2024 is part of Taxation for CA Intermediate preparation. The Test: Registration and Administration questions and answers have been prepared according to the CA Intermediate exam syllabus.The Test: Registration and Administration MCQs are made for CA Intermediate 2024 Exam. Find important definitions, questions, notes, meanings, examples, exercises, MCQs and online tests for Test: Registration and Administration below.
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Test: Registration and Administration - Question 1

Which of the following statements about GST registration is true?

Detailed Solution for Test: Registration and Administration - Question 1
The correct statement is Option A. GST registration is state-specific, meaning that businesses must register separately in each state or union territory where they operate. Each registration is based on the location from which the supplier affects supply, and it is not a single, nationwide registration.
Test: Registration and Administration - Question 2

Under what circumstances can a person be granted multiple GST registrations within a single state?

Detailed Solution for Test: Registration and Administration - Question 2
The correct answer is Option A. A person can be granted multiple GST registrations within a single state if they have more than one business vertical, as defined in section 2(18) of the CGST Act. Each business vertical with distinct goods or services can have a separate GST registration.
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Test: Registration and Administration - Question 3

What is the maximum time allowed for a person to apply for GST registration after becoming liable for it?

Detailed Solution for Test: Registration and Administration - Question 3
The correct answer is Option B. A person who becomes liable for GST registration must apply for it within 30 days from the date on which they become liable to registration.
Test: Registration and Administration - Question 4
In which form does a non-resident taxable person submit an application for GST registration?
Detailed Solution for Test: Registration and Administration - Question 4
The correct answer is Option B. A non-resident taxable person submits an application for GST registration in FORM GST REG-09, along with a self-attested copy of their valid passport, at least 5 days prior to the commencement of business.
Test: Registration and Administration - Question 5
What is the validity period of a registration certificate issued to a casual taxable person or non-resident taxable person?
Detailed Solution for Test: Registration and Administration - Question 5
The correct answer is Option C. The validity period of a registration certificate issued to a casual taxable person or non-resident taxable person is typically 90 days from the effective date of registration. However, this period can be extended by another 90 days if sufficient cause is shown.
Test: Registration and Administration - Question 6
What is the purpose of the Unique Identity Number (UIN) granted under GST?
Detailed Solution for Test: Registration and Administration - Question 6
The correct answer is Option C. The Unique Identity Number (UIN) granted under GST is used to facilitate the refund of taxes on notified supplies of goods or services to specific entities such as specialized agencies of the United Nations, multilateral financial institutions, and consulates or embassies of foreign countries.
Test: Registration and Administration - Question 7
Under what circumstances can a registration or Unique Identity Number be deemed to have been granted under GST?
Detailed Solution for Test: Registration and Administration - Question 7
The correct answer is Option B. A registration or Unique Identity Number shall be deemed to have been granted under GST if the proper officer fails to take action within 7 working days from the date of receipt of the required clarification, information, or documents furnished by the applicant in response to a notice.
Test: Registration and Administration - Question 8
What is the time limit for a registered person to inform the proper officer of changes in the particulars furnished at the time of registration, as per Section 28(1)?
Detailed Solution for Test: Registration and Administration - Question 8
According to Section 28(1) of the GST Act, a registered person must inform the proper officer of any changes in the particulars furnished at the time of registration within a period of 15 days. This ensures that the tax authorities are kept updated about any modifications to the registered person's information.
Test: Registration and Administration - Question 9
Under what circumstances can the proper officer cancel the registration of a registered person, as per Section 29(2) of the GST Act?
Detailed Solution for Test: Registration and Administration - Question 9
Section 29(2) of the GST Act allows the proper officer to cancel the registration of a registered person if they have not furnished returns for three consecutive tax periods. This is done to ensure that businesses comply with their reporting obligations and to prevent tax evasion.
Test: Registration and Administration - Question 10
What form should a registered person use to apply for revocation of the cancellation of their registration, as per Rule 23(1) of the GST Act?
Detailed Solution for Test: Registration and Administration - Question 10
Rule 23(1) of the GST Act specifies that a registered person whose registration has been cancelled by the proper officer on his own motion should use "FORM GST REG-21" to apply for revocation of the cancellation of their registration. This form allows them to request the reinstatement of their registration.
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