Tax Book 2023

Sales Tax Returns Chapter- 03

MULTIPLE CHOICE QUESTIONS

Q.1. Normally sales tax return is filed by due date on ____basis.

(a) Monthly

(b) Quarterly

(c) Semi-annually

(d) Annually

Q.2. The bank shall charge as service charges from the collectorate Rs___:

(a) 20

(b) 10

(c) 30

(d) 15 per return

Q.3. The revised sales tax return can be filed without the approval of CIR within____ of
filing of original return, either the tax payable therein is more than the amount paid or the refund
claimed therein is less than the amount as claimed, under the return sought to be revised.
(a) 120 days
(b) 60 days
(c) 30 days
(d) None of the above

Q.4. Every registered person, being a private or public limited company, shall file annual sales tax return,
for a financial year by the __of the following financial year.
(a) 30 th September
(b) 15 th October
(c) 31 st December
(d) All of above

Q.5. Where a registered person operates in different sectors for which different dates of filing of return
have been prescribed, such person shall file a single return for all sectors by such date applicable to
_____.
(a) individuals
(b) companies
(c) his major activity
(d) none of above

Q.6. In case of non-furnishing of information required by Board, the penalty shall be of Rs____.

(a) 25,000

(b) 10,000

(c) 5,000

(d) None of above

Q.7 A person who is registered under the sales tax Act is required to file a __ with the sales tax
authorities.
(a) Sales tax return
(b) Income tax return