Home › Quizzes › GST Late Fees and Penalties

GST Late Fees and Penalties

This quiz is designed to test your knowledge about Late Fees and Penalties associated with the Goods and Services Tax (GST) in India.

15 Questions Published
Play Quiz Practise this topic out loud

Questions

Question 1 Multiple Choice (Single Answer)

What is the late fee for filing GSTR-1 after the due date?

  1. Rs. 100 per day
  2. Rs. 200 per day
  3. Rs. 300 per day
  4. Rs. 400 per day
Question 2 Multiple Choice (Single Answer)

What is the late fee for filing GSTR-3B after the due date?

  1. Rs. 50 per day
  2. Rs. 100 per day
  3. Rs. 200 per day
  4. Rs. 300 per day
Question 3 Multiple Choice (Single Answer)

What is the penalty for not filing GSTR-1 or GSTR-3B for more than two consecutive months?

  1. Rs. 10,000
  2. Rs. 20,000
  3. Rs. 30,000
  4. Rs. 40,000
Question 4 Multiple Choice (Single Answer)

What is the penalty for filing incorrect or false information in GSTR-1 or GSTR-3B?

  1. Rs. 10,000
  2. Rs. 20,000
  3. Rs. 30,000
  4. Rs. 40,000
Question 5 Multiple Choice (Single Answer)

What is the penalty for not paying GST on time?

  1. Interest at 18% per annum
  2. Penalty of 10% of the tax amount
  3. Both interest and penalty
  4. None of the above
Question 6 Multiple Choice (Single Answer)

What is the maximum penalty that can be imposed for GST offenses?

  1. Rs. 10,000
  2. Rs. 20,000
  3. Rs. 30,000
  4. Rs. 40,000
Question 7 Multiple Choice (Single Answer)

Who is responsible for paying GST late fees and penalties?

  1. The taxpayer
  2. The GST officer
  3. The government
  4. None of the above
Question 8 Multiple Choice (Single Answer)

Can GST late fees and penalties be waived or reduced?

  1. Yes, in certain cases
  2. No, never
  3. It depends on the GST officer
  4. None of the above
Question 9 Multiple Choice (Single Answer)

What is the time limit for filing an appeal against a GST late fee or penalty?

  1. 30 days
  2. 60 days
  3. 90 days
  4. 120 days
Question 10 Multiple Choice (Single Answer)

Where can a taxpayer file an appeal against a GST late fee or penalty?

  1. The GST Appellate Tribunal
  2. The High Court
  3. The Supreme Court
  4. None of the above
Question 11 Multiple Choice (Single Answer)

What is the penalty for not paying GST late fees and penalties on time?

  1. Interest at 18% per annum
  2. Penalty of 10% of the late fee or penalty amount
  3. Both interest and penalty
  4. None of the above
Question 12 Multiple Choice (Single Answer)

Can a taxpayer be prosecuted for GST offenses?

  1. Yes, in certain cases
  2. No, never
  3. It depends on the GST officer
  4. None of the above
Question 13 Multiple Choice (Single Answer)

What is the maximum jail term that can be imposed for GST offenses?

  1. 5 years
  2. 10 years
  3. 15 years
  4. 20 years
Question 14 Multiple Choice (Single Answer)

What is the GST late fee for filing GSTR-9 after the due date?

  1. Rs. 100 per day
  2. Rs. 200 per day
  3. Rs. 300 per day
  4. Rs. 400 per day
Question 15 Multiple Choice (Single Answer)

What is the penalty for not filing GSTR-9 by the due date?

  1. Rs. 10,000
  2. Rs. 20,000
  3. Rs. 30,000
  4. Rs. 40,000
← Back to Quizzes