The 'GST Amnesty Scheme' provides: MCQ with Answer and Explanation

The 'GST Amnesty Scheme' provides:
A. Exemption from all taxes
B. No benefit
C. Waiver of late fees for non-filers of returns for past periods
D. Reduction in tax rates
Answer: Option C
Solution (By JKSSB Mock Tests)
Amnesty schemes allow filing of pending returns with reduced/waived late fees.

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Practice More Accountancy and Book Keeping Questions

Question #1
Assertion (A): Wages paid for erection of a new plant are debited to Plant and Machinery account. Reason (R): All expenses incurred to bring an asset to its working condition are capitalised. Choose the correct option:
A. Both A and R are true and R is the correct explanation of A.
B. Both A and R are true but R is not the correct explanation of A.
C. A is false but R is true.
D. A is true but R is false.

Correct Answer: Option A


Explanation:
Wages for plant installation are capital expenditure, so A is true. R correctly explains why.

Question #2
The 'Form 26AS' is a statement of:
A. Wealth tax
B. Only income tax paid
C. GST paid
D. All tax credits, TDS, TCS, and high-value transactions

Correct Answer: Option D


Explanation:
Form 26AS is a consolidated tax credit statement.

Question #3
Which of the following errors will NOT be revealed by a Trial Balance?
A. Posting an amount on the wrong side
B. Error of casting (totalling)
C. Posting a wrong amount on the correct side
D. Error of principle

Correct Answer: Option D


Explanation:
Errors of principle (like treating capital expenditure as revenue) affect debit and credit equally, hence the Trial Balance will still agree.