/25

0 votes, 0 avg

Created on April 10, 2026 By

CA Sonal Saboo

CMA Final

Final ITLP PN-19 Quiz 6

This quiz is based on the CMA Indirect Tax Laws and Practice paper.
Each question is multiple-choice with 4 options, and only 1 option is correct.
Attempt the quiz to test your understanding of CMA ITLP concepts.

1 / 25

Category: Indirect Tax Laws and Practice PN-19

1. E-way bill generated once can be cancelled within how much time, if goods are not transported?

a. Within 12 hours

b. Within 24 hours

c. Within 48 hours

d. Within 72 hours

2 / 25

Category: Indirect Tax Laws and Practice PN-19

2. What is the validity of an E-way bill for a distance of 750 km (other than over-dimensional cargo)?

a. 1 day

b. 4 days

c. 5 days

d. 7 days

3 / 25

Category: Indirect Tax Laws and Practice PN-19

3. If goods are transferred from one vehicle to another in transit, what must the transporter do under E-way bill rules?

a. Cancel the old E-way bill and generate a new one

b. Update Part A of the E- way bill

c. Update Part B of the existing E-way bill

d. No change is needed

4 / 25

Category: Indirect Tax Laws and Practice PN-19

4. Under GST, refund of unutilized ITC under inverted duty structure is allowed when:

a. Input tax rate is less than output tax rate

b. Output supplies are zero-rated

c. Input tax rate is higher than output tax rate

d. Inputs are exempt but outputs are taxable

5 / 25

Category: Indirect Tax Laws and Practice PN-19

5. Under GST, who is authorized to approve inspection or search?

a. Any GST officer

b. Commissioner or an officer authorized by Commissioner, not below the rank of Joint Commissioner

c. Commissioner or an officer authorized by Commissioner, not below the rank of deputy Commissioner

d. State GST Commissioner only

6 / 25

Category: Indirect Tax Laws and Practice PN-19

6. If a person is arrested under GST for a cognizable offence, he must be produced before a magistrate within:

a. 48 hours

b. 24 hours

c. 72 hours

d. 12 hours

7 / 25

Category: Indirect Tax Laws and Practice PN-19

7. As per Section 67(7) of the CGST Act, if goods are seized and no show cause notice is issued within what period must the seized goods be returned to the person from whom they were seized?

a. 60 days from date of seizure

b. 30 days from date of seizure

c. 6 months from date of seizure

d. 3 months from seizure

8 / 25

Category: Indirect Tax Laws and Practice PN-19

8. As per Section 67 of CGST Act, an officer can inspect a place of business when:

a. Taxpayer fails to file GSTR-9C

b. Commissioner has reasons to believe suppression of transactions

c. Supplier delays invoice issue

d. Annual return is filed with delay

9 / 25

Category: Indirect Tax Laws and Practice PN-19

9. During search and seizure, the GST officer must issue which document?

a. Show Cause Notice

b. Arrest Memo

c. Panchnama

d. Invoice

10 / 25

Category: Indirect Tax Laws and Practice PN-19

10. As per GST law, what is the term of the President of the National Appellate Authority for Advance Ruling (NAAAR)?

a. Three years or until the age of 70, whichever is earlier

b. Three years or until the age of 65, whichever is earlier

c. Five years or until the age of 65, whichever is earlier

d. Five years or until the age of 70, whichever is earlier

11 / 25

Category: Indirect Tax Laws and Practice PN-19

11. The maximum time within which the Authority for Advance Ruling must pronounce its ruling is:

a. 60 days from the date of application

b. 90 days from the date of application

c. 120 days from the date of application

d. 30 days from the date of application

12 / 25

Category: Indirect Tax Laws and Practice PN-19

12. An advance ruling issued by the Authority is binding on:

a. The applicant only

b. The applicant and the officer dealing with the applicant

c. The applicant, officer, and any other person

d. All registered taxpayers in the State

13 / 25

Category: Indirect Tax Laws and Practice PN-19

13. If any short payment or excess ITC claim is discovered in GSTR-9C, what must the taxpayer do?

a. Ignore if amount < ₹10,000

b. Disclose but no action needed

c. Pay tax along with interest via DRC-03

d. File revised GSTR-9

14 / 25

Category: Indirect Tax Laws and Practice PN-19

14. GSTR-9C must be certified by:

a. The taxpayer only

b. An independent cost accountant or chartered accountant

c. GST officer

d. Auditor appointed under Companies Act

15 / 25

Category: Indirect Tax Laws and Practice PN-19

15. Filing of GSTR-9C (Reconciliation Statement) is mandatory for taxpayers having aggregate turnover:

a. Exceeding ₹2 crore

b. Exceeding ₹5 crore

c. Less than ₹2 crore

d. Equal to ₹10 crore

16 / 25

Category: Indirect Tax Laws and Practice PN-19

16. The minimum period for which accounts and records must be retained under GST is:

a. 5 years from the date of filing annual return

b. 8 years from the due date of filing the annual return.

c. 6 years from the due date of filing the annual return.

d. 8 years from the date of invoice

17 / 25

Category: Indirect Tax Laws and Practice PN-19

17. Which of the following records is not mandatorily required to be maintained under GST?

a. Records of input and output supplies

b. Details of stock of goods

c. Audit trail of accounting software

d. Income Tax returns

18 / 25

Category: Indirect Tax Laws and Practice PN-19

18. As per GST law, every registered person (except composition taxpayers) must maintain books of account at:

a. Their residence

b. Head office only

c. Each place of business mentioned in the registration certificate

d. Only where manufacturing activity takes place

19 / 25

Category: Indirect Tax Laws and Practice PN-19

19. If a registered person fails to maintain proper books of accounts, what can the proper officer do?

a. Suspend registration immediately

b. Demand audit from an external agency

c. Determine tax liability based on best judgment

d. Issue a notice for cancellation of GSTIN

20 / 25

Category: Indirect Tax Laws and Practice PN-19

20. GSTR-7 is a return to be filed by:

a. A composition dealer

b. A non-resident taxable person

c. A person liable to deduct TDS under GST

d. An Input Service Distributor

21 / 25

Category: Indirect Tax Laws and Practice PN-19

21. The due date for filing GSTR-9 for a financial year is:

a. 31st March of next financial year

b. 31st December of next financial year

c. 30th September of next financial year

d. 31st January of next financial year

22 / 25

Category: Indirect Tax Laws and Practice PN-19

22. Which of the following returns is auto-generated and helps in reconciliation of ITC for the recipient?

a. GSTR-3B

b. GSTR-2A

c. GSTR-9

d. GSTR-7

23 / 25

Category: Indirect Tax Laws and Practice PN-19

23. A taxpayer has opted for the QRMP scheme. What is the due date for filing GSTR-3B for the quarter ending June?

a. 20th July

b. 22nd or 24th July depending on the state

c. 30th June

d. 13th July

24 / 25

Category: Indirect Tax Laws and Practice PN-19

24. As per latest rules, refund of ITC under inverted duty structure shall not be allowed if:

a. The person has claimed refund on account of exports without payment of tax

b. Inputs and outputs are both taxable at same rate

c. Output supply is exempt

d. All of the above

25 / 25

Category: Indirect Tax Laws and Practice PN-19

25. Refund under inverted duty structure is not available for:

a. Input services

b. Input goods

c. Capital goods

d. Both A and C

NamePhone Number

Your score is

The average score is 0%

Final PN-19 Indirect Tax Laws & Practice Quiz 6

Best CMA Coaching Institute in Jaipur with Affordable Fees – Join Dhruv Classes for Success!

About CMA

About DCC

Ahinsa Circle Branch

Tonk Road Branch