GST Development AFCAT Questions

GST Development MCQ Questions

1.
What is the threshold limit for GST registration in India for normal taxpayers?
A.
₹10 lakh
B.
₹20 lakh
C.
₹30 lakh
D.
₹40 lakh
ANSWER :
B. ₹20 lakh
2.
Which of the following components is not a part of GST?
A.
CGST
B.
SGST
C.
IGST
D.
NGST
ANSWER :
D. NGST
3.
Which state first implemented GST in India?
A.
Andhra Pradesh
B.
Telangana
C.
Assam
D.
Karnataka
ANSWER :
C. Assam
4.
GST came into effect on _____.
A.
1st April 2016
B.
1st July 2017
C.
1st January 2018
D.
1st March 2017
ANSWER :
B. 1st July 2017
5.
Which article of the Indian Constitution mentions GST?
A.
Article 246A
B.
Article 370
C.
Article 269A
D.
Article 101
ANSWER :
A. Article 246A
6.
GST is a ____ tax levied on goods and services consumed domestically.
A.
Direct
B.
Cascading
C.
Destination-based
D.
Source-based
ANSWER :
C. Destination-based