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1.

Which of the following is an intra-state supply?

A. supplier of goods located in Nagpur and place of supply of
B. supplier of goods located in Kolkata and place of supply
C. supplier of goods located in Goa and place of supply of
D. all of the above
Answer» C. supplier of goods located in Goa and place of supply of
discuss
2.

Which form is to be used for registration?

A. form GSTR-1A
B. form GSTR -2
C. form GST REG-01
D. form GAT REG
Answer» C. form GST REG-01
discuss
3.

GST council includes

A. union finance minister
B. union minister of state in charge of revenue or finance
C. one nominated member from each state who is in
D. all of the above
Answer» D. all of the above
discuss
4.

Composite supply means

A. the supply of two or more supplies of goods or services by a taxable person, which comprises of a combination of goods
B. supply of two or more individual supplies of goods or services, or any combination of goods and services,
C. all of the above
D. none of the above
Answer» A. the supply of two or more supplies of goods or services by a taxable person, which comprises of a combination of goods
discuss
5.

article 246A include

A. concurrent powers
B. union list
C. state list
D. all of the above
Answer» A. concurrent powers
discuss
6.

GSTR-10 FORM due date is                       

A. Within three months of the date of cancellation or date of
B. 28th of the month following the month for which
C. insufficient information
D. 31st December of next financial
Answer» A. Within three months of the date of cancellation or date of
discuss
7.

When can one request for GST Advance Ruling?

A. Whether the applicant has to be registered under gst
B. Determination of the liability to pay tax on any
C. all of the above
D. none of the above
Answer» C. all of the above
discuss
8.

What is an appeal?

A. Any appeal under any law is an application to a higher court for a reversal of the decision of a high
B. Any appeal under any law is an application to a higher court for a reversal of the
C. none of the above
D. NOT THE PART OF GST
Answer» B. Any appeal under any law is an application to a higher court for a reversal of the
discuss
9.

GST Offences related to Fraudulent Intent includes which of the following?

A. Knowingly supplying, transporting or storing any goods that are liable to be
B. Not registering under GST even though required to do so under GST
C. Falsification of documents/records or providing false information with
D. all of the above
Answer» D. all of the above
discuss
10.

GST Penalties', which of the following term explain it with suitability?

A. GST Penalties resulting from breach of the GST Act, 2017 are subject to fines depending on various factors including but not limited to the
B. GST Penalties resulting from breach of the GST Act, 2014 are subject to fines depending on various factors
C. all of the above
D. none of the above
Answer» A. GST Penalties resulting from breach of the GST Act, 2017 are subject to fines depending on various factors including but not limited to the
discuss
11.

GST Penalties for High Value Frauds

A. Jail term not exceeding 1 year if tax amount involved is between Rs. 100 lakhs to less than Rs. 200
B. Jail term not exceeding 3 years if tax amount involved is between Rs.200 lakhs to less than
C. Jail term not exceeding 5 years if tax amount involved is Rs. 500 lakhs or higher.
D. all of the above
Answer» D. all of the above
discuss
12.

When can the refund be claimed?

A. Finalization of provisional assessment
B. ITC accumulation due to output being tax exempt or nil-
C. Dealer Exports (including deemed export)
D. all of the above
Answer» D. all of the above
discuss
13.

What is the time limit for claiming the refund?

A. The time limit for claiming a refund is 2 years from relevant date.
B. The time limit for claiming a refund is 1 years from relevant date.
C. all of the above
D. none of the above
Answer» A. The time limit for claiming a refund is 2 years from relevant date.
discuss
14.

Offences without GST Penalties include which of the following?

A. No penalty under GST Act for charging a wrong GST rate (lower than the actual rate) but the registered
B. No penalty is applicable for delayed invoice payments. But any input tax credit
C. No penalty under GST Act for incorrect filing of GST returns but interest at the rate
D. all of the above
Answer» D. all of the above
discuss
15.

composition levy means

A. If a Registered Taxable Person issued any invoice before issue of registration certificate then such registered person may issue a revised notice for the period starting
B. A registered taxable person who opts for composition levy shall at the time of supply of goods or services not issue a tax invoice. Instead it had to issue a bill
C. all of the above
D. none of the above
Answer» B. A registered taxable person who opts for composition levy shall at the time of supply of goods or services not issue a tax invoice. Instead it had to issue a bill
discuss
16.

When a Credit note should be issued?

A. When a registered dealer issued a tax invoice for supply of goods or services and in such invoice the amount of tax charged and taxable value is more than the taxable value and tax payable,
B. Never
C. at the end of the month
D. none of the above
Answer» A. When a registered dealer issued a tax invoice for supply of goods or services and in such invoice the amount of tax charged and taxable value is more than the taxable value and tax payable,
discuss
17.

which statement is correct in terms of accounts and records

A. Every registered person shall
B. Every registered person, other than a
C. all of the above
D. none of the above
Answer» D. none of the above
discuss
18.

Who can claim ITC?

A. The dealer should be in possession of tax invoice
B. The said goods/services have been received
C. No ITC will be allowed if depreciation has
D. all of the above
Answer» D. all of the above
discuss
19.

Define "Time of supply".

A. Time of supply means the point in time when goods/services are considered supplied’. When the seller knows
B. Any amount that the supplier is liable to pay which has been incurred by the recipient and is not
C. not defined
D. not the term of gst
Answer» A. Time of supply means the point in time when goods/services are considered supplied’. When the seller knows
discuss
20.

What is Exempt Supply?

A. Supplies taxable at a ‘NIL’ rate of tax* (0% tax);
B. Supplies that are wholly or partially exempted from CGST or IGST, by way of a notification
C. Non-taxable supplies as defined under Section 2(78) – supplies that are not taxable under
D. all of the above
Answer» D. all of the above
discuss
21.

GST is a consumption of goods and services tax based

A. Development
B. Destiny
C. Duration
D. Destination
Answer» D. Destination
discuss
22.

Is Scrutiny of Returns is

A. yes
B. no
C. depends on returns
D. depends on
Answer» A. yes
discuss
23.

Every registered person is required to issue a tax invoice

A. Description of goods
B. Quantity of goods
C. Value of goods
D. ALL OF THE
Answer» D. ALL OF THE
discuss
24.

ITC on goods sent for job work, in which of the following case?

A. The principal manufacturer will be allowed to take credit
B. The principal manufacturer will be allowed to take
C. all of the above
D. none of the above
Answer» A. The principal manufacturer will be allowed to take credit
discuss
25.

Central or the State Governments are empowered to grant exemptions from

A. Exemption should be in public interest
B. Exemption by way of special order (not notification) may be
C. A&B
D. Never
Answer» C. A&B
discuss
26.

the rate of GST as applicable on goods and services are

A. 0%, 5%, 12%, 16%, 28%
B. 0%, 5%, 12%, 18%, 28%
C. 0%, 5%, 12%, 16%, 18%
D. 0%, 15%, 12%, 16%,
Answer» B. 0%, 5%, 12%, 18%, 28%
discuss
27.

In India, the GST is a dual model of

A. UK
B. Canada
C. France
D. China
Answer» B. Canada
discuss
28.

What are the proposed

A. overall reduction in
B. decrease in \black\
C. all of the above
D. none of the
Answer» C. all of the above
discuss
29.

Goods can be sent to job worker:

A. From principal’s place of business
B. Directly from the place of supply of
C. all of the above
D. none of the above
Answer» C. all of the above
discuss
30.

How to calculate the GST payment to be made?

A. Usually, the Input Tax Credit should be reduced from Outward Tax Liability to
B. TDS/TCS will be reduced from the total GST to arrive at the net payable
C. Also, ITC cannot be claimed on interest and late fees. Both Interest
D. all of the above
Answer» D. all of the above
discuss
31.

. Which of the following taxes have been subsumed in GST?

A. Central sales tax
B. Central excise duty
C. VAT
D. All of the above
Answer» D. All of the above
discuss
32.

GST is levied on supply of all goods and service except.....

A. Alcoholic liquor for human consumption
B. Tobacco
C. Health care service
D. All of the above
Answer» A. Alcoholic liquor for human consumption
discuss
33.

The functions of goods and services network (GSTN) include....

A. Facilitating registration
B. Forwarding the return to central and state authorities
C. Computation and settlement of GST
D. All of the above
Answer» D. All of the above
discuss (2)
34.

Aggregate turnover does not include-

A. Inward supplies on which tax is payable on reverse charge basis
B. Exempt supplies
C. Export of goods or services or both
D. Inter-State supplies of persons having the same PAN number
Answer» A. Inward supplies on which tax is payable on reverse charge basis
discuss
35.

Which of the following are benefits of GST?
1) Creation of unified national market
2) Boost to ‘Make in India' initiative
3) Reduction of compliance burden on taxpayers
4) Buoyancy to the Government Revenue
5) Elimination of multiple taxes and double taxation
Select the correct answer from the options given below

A. 1, 3, 4 & 5
B. 2, 3, 4 & 5
C. 1, 2, 4 and 5
D. 1, 2, 3, 4 and 5
Answer» C. 1, 2, 4 and 5
discuss
36.

. Which of the following is/are included in definition of “Goods” as defined under section 2(52) of the CGST Act, 2017- I. Money
II. Actionable claim
III. Security
IV. Growing crops
Select the correct answer from the options given below

A. IV only
B. II & III
C. II & IV
D. I & II
Answer» C. II & IV
discuss
37.

A __________ supply comprising of two or more supplies shall be treated as the supply of that particular supply that attracts highest rate of tax.

A. Composite
B. Mixed
C. Both (a) and (b)
D. None of the above
Answer» B. Mixed
discuss
38.

. GST is a comprehensive tax regime covering _________

A. Good
B. Services
C. Both goods and services
D. Goods, services and imports
Answer» C. Both goods and services
discuss
39.

What are the taxes levied on an intra-State supply?

A. CGST
B. SGST
C. CGST and SGST
D. IGST
Answer» C. CGST and SGST
discuss
40.

. Who will notify the rate of tax to be levied under CGST Act?

A. Central Government
B. State Government
C. GST Council
D. Central Government as per the recommendations of the GST Council
Answer» D. Central Government as per the recommendations of the GST Council
discuss
41.

. Which of the following taxes will be levied on imports?

A. CGST
B. SGST
C. IGST
D. CGST and SGST
Answer» C. IGST
discuss
42.

. Which of the following is not included in aggregate turnover?

A. Exempt supplies of goods or services or both
B. Export of goods or services or both
C. Inter-State supply of goods or services or both
D. Value of inward supplies on which tax is paid under reverse charge
Answer» D. Value of inward supplies on which tax is paid under reverse charge
discuss
43.

. The IGST Act,2017 extends to the

A. Whole of India except the state of Jammu & Kashmir
B. Whole of India
C. Whole of India except the state of Jammu & Kashmir & Pondicherry
D. None of the above
Answer» B. Whole of India
discuss
44.

. What is time of supply of goods, in case of forward charge?

A. Date of issue of invoice
B. Due date of issue of invoice
C. Date of receipt of consideration by the supplier
D. Earlier of (a) & (b)
Answer» D. Earlier of (a) & (b)
discuss
45.

. What is time of supply of goods, in case of supplier opting for composition levy under Section 10 of the CGST Act, 2017?

A. Date of issue of invoice
B. Date of receipt of consideration by the supplier
C. Latter of (a) & (b)
D. Earlier of (a) & (b)
Answer» D. Earlier of (a) & (b)
discuss
46.

. What is the time of supply of vouchers when the supply with respect to the voucher is identifiable?

A. Date of issue of voucher
B. Date of redemption of voucher
C. Earlier of (a) & (b)
D. (a) & (b) whichever is later
Answer» A. Date of issue of voucher
discuss
47.

. What is the time of supply of vouchers when the supply with respect to the voucher is not identifiable?

A. Date of issue of voucher
B. Date of redemption of voucher
C. Earlier of (a) & (b)
D. (a) & (b) whichever is later
Answer» B. Date of redemption of voucher
discuss
48.

. What is the time of supply of service if the invoice is issued within 30 days from the date of provision of service?

A. Date of issue of invoice
B. Date on which the supplier receives payment
C. Date of provision of service
D. Earlier of (a) & (b)
Answer» D. Earlier of (a) & (b)
discuss
49.

. What is the time of supply of service where services are received from an associated enterprise located outside India?

A. Date of entry of services in the books of account of recipient of service
B. Date of payment
C. Earlier of (a) & (b)
D. Date of entry of services in the books of the supplier of service
Answer» C. Earlier of (a) & (b)
discuss
50.

. Time of supply means

A. The point in time when GST is actually paid by the supplier of goods or services
B. The point in time when GST is actually paid after taking input credit by the supplier of goods or services
C. The point in time when goods have been deemed to be supplied or services have been deemed to be provided
D. The point in time when GST return is filed by the supplier of goods or services
Answer» C. The point in time when goods have been deemed to be supplied or services have been deemed to be provided
discuss
51.

. What is the time of supply of services where the supplier is liable to pay tax under forward charge and the invoice is not issued within prescribed period under section 31(2)?

A. Date of issue of invoice
B. Date of completion of provision of services
C. Date of receipt of payment
D. Date of completion of provision of service or date of receipt of payment; whichever is earlier.
Answer» D. Date of completion of provision of service or date of receipt of payment; whichever is earlier.
discuss
52.

. What is the time of supply of import of service?

A. Date of entry of services in the books of account of recipient of service
B. Date of payment
C. 61st day from the date of invoice
D. Earlier of (b) & (c)
Answer» D. Earlier of (b) & (c)
discuss
53.

. Which of the following shall not be included in value of supply?

A. GST
B. Interest
C. Late fee
D. Commission
Answer» A. GST
discuss
54.

. The value of supply should include:

A. Any non-GST taxes, duties, cesses, fees charged separately by supplier
B. Interest, late fee or penalty for delayed payment of any consideration for any supply
C. Subsidies directly linked to the price except subsidies provided by the Central and State Governments
D. All of the above
Answer» D. All of the above
discuss
55.

. Value of supply under section 15(1) is:

A. Wholesale price
B. Market value
C. Maximum retail price
D. Transaction value
Answer» D. Transaction value
discuss
56.

. Which of the following forms part of transaction value?
1) GST compensation cess
2) Payments made to third parties by the recipient on behalf of the supplier in relation to the supply
3) Entertainment tax levied by local authority
4) Commission paid to an agent and recovered from the recipient
5) Inspection charges at recipient’s site
6) Charges for delay in payment waived off by supplier
State the correct answer from the options given below

A. 1, 2, 3, 4 & 5
B. 2, 3, 4, 5 & 6
C. 2, 3, 4 & 5
D. All of the above
Answer» D. All of the above
discuss
57.

. When can the transaction value be rejected for computation of value of supply

A. When the buyer and seller are related and price is not the sole consideration
B. When the buyer and seller are related or price is not the sole consideration
C. It can never be rejected
D. When the goods are sold at very low margins
Answer» B. When the buyer and seller are related or price is not the sole consideration
discuss
58.

. What deductions are allowed from the transaction value

A. Discounts offered to customers, subject to conditions
B. Packing Charges, subject to conditions
C. Amount paid by customer on behalf of the supplier, subject to conditions
D. Freight charges incurred by the supplier for CIF terms of supply, subject to conditions
Answer» A. Discounts offered to customers, subject to conditions
discuss
59.

. Rule 30 of the CGST Rules inter alia provides value of supply of goods or services or both based on cost shall be ……………% of cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services

A. 100
B. 10
C. 110
D. 120
Answer» C. 110
discuss
60.

. Aggregate turnover includes:

A. Taxable supplies of goods or service or both
B. Exempt supplies of goods
C. Exports
D. All of the above
Answer» D. All of the above
discuss
61.

. Which of the following persons are not liable for registration?

A. Any person engaged exclusively in supplying services wholly exempt from tax
B. Casual Taxable Person
C. Both (a) and (b)
D. None of the above
Answer» A. Any person engaged exclusively in supplying services wholly exempt from tax
discuss
62.

. Within how many days a person should apply for registration?

A. Within 60 days from the date he becomes liable for registration.
B. Within 30 days from the date he becomes liable for registration.
C. No Time Limit
D. Within 90 days from the date he becomes liable for registration.
Answer» B. Within 30 days from the date he becomes liable for registration.
discuss
63.

. A person having _______business verticals in a State ______ obtain a separate registration for each business vertical.

A. Single, shall
B. Multiple, shall
C. Multiple, may
D. Single, may
Answer» C. Multiple, may
discuss
64.

. What is the validity of the registration certificate?

A. One year
B. No validity
C. Valid till it is cancell
Answer» C. Valid till it is cancell
discuss
65.

. The registration certificate granted to Non-resident taxable person is valid for days from the effective date of registration.

A. 30
B. 60
C. 90
D. 120
Answer» C. 90
discuss
66.

. If an entity has multiple branches within the same state, it requires

A. Registration for each branch separately
B. Single registration for all the branches
C. Multiple registration or single registration at the option of the Assessee
D. Registration for each branch separately if the turnover of each branch exceeds INR 20 Lakhs
Answer» B. Single registration for all the branches
discuss
67.

. Which of the following persons are not liable for registration?

A. Any person engaged exclusively in supplying goods or services wholly exempt from tax
B. Causal taxable person
C. Non-resident taxable person
D. None of the above
Answer» A. Any person engaged exclusively in supplying goods or services wholly exempt from tax
discuss
68.

. An agriculturist is not required to take registration if he supplies

A. Any agricultural produce
B. Any agricultural produce grown by him or other agriculturalist
C. Agricultural produce out of cultivation of land
D. All the above
Answer» C. Agricultural produce out of cultivation of land
discuss
69.

. Which of the following forms are used for applicable for registration?

A. Form GSTR-1
B. Form GSTR-2
C. Form GST REG-01
D. Form GST REG-02
Answer» C. Form GST REG-01
discuss
70.

Which of the following statement are correct?

A. Voluntary registration not possible under GST
B. Voluntarily registered person is not liable to comply with all the provisions of the GST
C. A person may get himself registered voluntarily and shall comply with all the provisions of GST
D. None of the above
Answer» C. A person may get himself registered voluntarily and shall comply with all the provisions of GST
discuss
71.

An E-commerce operator should get itself registered

A. Irrespective of the threshold limit
B. If his aggregate turnover exceeds the threshold limit of INR 20,00,000
C. If he is liable to collect tax at source and his aggregate turnover exceeds the threshold limit
D. If he is liable to collect tax at source
Answer» A. Irrespective of the threshold limit
discuss
72.

There will be deemed approval of registration if no action is taken on application

A. Within a period of 3 working days from the date of submission of the application
B. Within a period of 7 working days from the date of submission of the application
C. Within a period of 10 working days from the date of submission of the application
D. Within a period of 14 working days from the date of submission of the application
Answer» A. Within a period of 3 working days from the date of submission of the application
discuss
73.

A certificate of registration shall be issued by the proper officer in form

A. GST REG-02
B. GST REG-03
C. GST REG-04
D. GST REG-06
Answer» D. GST REG-06
discuss
74.

Which of the following requires amendment in the registration certificate?

A. Change of name of the registered person
B. Change in constitution of the registered person
C. Switching over from composition scheme to normal scheme or vice versa
D. All of the above
Answer» D. All of the above
discuss
75.

A voluntarily registered person’s registration can be cancelled if the person does not start business within

A. 3 months from the date of registration
B. 6 months from the date of registration
C. 9 months from the date of registration
D. 1 months from the date of registration
Answer» B. 6 months from the date of registration
discuss
76.

Registration can be cancelled by the proper officer if the person registered under composition scheme has not furnished return for

A. 3 consecutive tax periods
B. 6 consecutive tax periods
C. For a consecutive period of 6 months
D. For a consecutive period of 1 year
Answer» A. 3 consecutive tax periods
discuss
77.

Any registered person, whose registration is cancelled by the proper officer on his own motion may apply to such officer for revocation of cancellation of the registration in the prescribed manner within____ from the date of service of the cancellation order.

A. 180 days
B. 120 days
C. 90 days
D. 30 days
Answer» D. 30 days
discuss
78.

. The proper officers may cancel suo motu the registered where a person paying tax has not furnished returns for ____

A. 3 consecutive tax periods
B. 4 consecutive tax periods
C. 2 consecutive tax periods
D. 5 consecutive tax periods
Answer» A. 3 consecutive tax periods
discuss
79.

. As per section 25 of CGST Act, 2017, a casual taxable person shall apply for registration at least _____ prior to the commencement of business.

A. 5 days
B. 10 days
C. 7 days
D. 30 days
Answer» A. 5 days
discuss
80.

. In case of taxable supply of services, invoice shall be issued within a period of __________ from the date of supply of service.

A. 30 days
B. 45 days
C. 60 days
D. 90 days
Answer» A. 30 days
discuss
81.

. In case of taxable supply of services by an insurer, invoice shall be issued within a period of __________from the date of supply of service.

A. 30 days
B. 45 days
C. 60 days
D. 90 days
Answer» B. 45 days
discuss
82.

. Where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued:

A. before/at the time of supply
B. 6 months from the date of removal
C. Earlier of (a) or (b)
D. None of the above
Answer» C. Earlier of (a) or (b)
discuss
83.

. Registered person may issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies provided

A. The recipient is not a registered person
B. The recipient does not require such invoice
C. The value of goods and services or both per invoice is less than INR 200
D. All the above conditions are satisfied
Answer» D. All the above conditions are satisfied
discuss
84.

. In case of supply of exempted goods or services or both, the registered person shall issue

A. A tax invoice
B. A bill of supply
C. Receipt voucher
D. Any of the above
Answer» B. A bill of supply
discuss
85.

. In case of supply of goods by a composition dealer the registered person shall issue

A. A tax invoice
B. A bill of supply
C. Receipt voucher
D. Any of the above
Answer» B. A bill of supply
discuss
86.

. Where advance payment is received, the registered person shall issue

A. A tax invoice
B. A bill of supply
C. Receipt voucher
D. Any of the above
Answer» C. Receipt voucher
discuss
87.

. The tax invoice in case of supplier of goods is issued in

A. Triplicate
B. Duplicate
C. Either (a) or (b) at the option of Taxpayer
D. Either (a) or (b) at the option of PO
Answer» A. Triplicate
discuss
88.

. What is the nature of supply if the nature of Supply is not determinable?

A. Intra-state
B. Inter-state
C. Either (a) or (b) at the option of Taxpayer
D. Either (a) or (b) at the option of PO
Answer» B. Inter-state
discuss
89.

. Which of these electronic ledgers are maintained online?

A. Electronic liability register
B. Electronic credit ledger
C. Electronic cash ledger
D. All of the above
Answer» D. All of the above
discuss
90.

. Deposits towards tax, penalty, interest, fee or any other amount are credited into the _________________of a taxable person.

A. Electronic liability register
B. Electronic credit ledger
C. Electronic cash ledger
D. All of the above
Answer» C. Electronic cash ledger
discuss
91.

. Input tax credit as self-assessed in the return of the registered person shall be credited to which of the following ledger?

A. Electronic liability register
B. Electronic credit ledger
C. Electronic cash ledger
D. All of the above
Answer» B. Electronic credit ledger
discuss
92.

Which of the following items are debited to electronic credit ledger?

A. Output tax
B. Interest
C. Penalty
D. All of the above
Answer» A. Output tax
discuss (2)
93.

. Which input tax credit cannot be claimed against which output tax liability?

A. IGST, SGST
B. CGST, IGST
C. SGST, IGST
D. CGST, SGST
Answer» D. CGST, SGST
discuss
94.

. Interest is payable on:

A. Belated payment of tax
B. Undue/excess claim of input tax credit
C. Undue/ excess reduction in output tax liability
D. All of the above
Answer» D. All of the above
discuss
95.

. Which of the following liability cannot be adjusted against input tax credit of CGST?

A. IGST
B. SGST/UTGST
C. All of the above
D. None of the above
Answer» B. SGST/UTGST
discuss
96.

. Which of the following shall be discharged first, while discharging liability of a taxable person?

A. All dues related to previous tax period
B. All dues related to current tax period
C. Demand raised under section 73 and 74
D. No such condition is mandatory
Answer» A. All dues related to previous tax period
discuss
97.

. Which date is considered as date of deposit of the tax dues

A. Date of presentation of cheque or
B. Date of payment or
C. Date of credit of amount in the account of Government
D. none
Answer» C. Date of credit of amount in the account of Government
discuss
98.

. 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
Answer» D. None of the above
discuss
99.

. What does N stand for in HSN?

A. Network
B. Nationalization
C. Nomenclature
D. Nomination
Answer» C. Nomenclature
discuss
100.

. 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
Answer» A. GSTR-1
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