GST Assessment Online Test, GST Assessment Quiz 2021
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This paper has 10 questions.
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Question 1 of 8
A taxable person may apply for provisional assessment:Correct
Question 2 of 8
The provisional assessment sought by a taxable person can be used by:Correct
Question 3 of 8
The payment of tax on provisional basis may be allowed, if the taxable person:Correct
Question 4 of 8
What is the time period within which the final assessment order should be passed?Correct
Question 5 of 8
If final order is not passed within six months, time period specified in 60(1) may, on
sufficient cause being shown and for reasons to be recorded in writing, be extended:Correct
Question 6 of 8
Whether any additional interest/penalty/prosecution will be leviable for non-payment of
tax determined under provisional assessment?Correct
Question 7 of 8
What shall be interest payable to the taxable person if he is entitled to a refund
consequent to the order for final assessment?Correct
Question 8 of 8
What will be the consequences when tax payable under final order passed under subsection
(3) is more than tax paid based on provisional assessment?Correct