Tax Book 2023

Sales Tax Returns Chapter- 03

(a) companies

(b) AOPs

(c) individuals

(d) any person

Q.16 A retail sales tax return filed by a retailer uptill __.

(a) 15th of the same month

(b) 18th of the next month

(c) 10th of the same month

(d) 20 of the next month

Q.17 A ____ is in lieu of monthly sales tax return or retail tax return.

(a) statement of sales

(b) detail of output tax

(c) declaration of sales tax

(d) special return

Q.18 A person applying for de-registration shall furnish a _____.

(a) special return

(b) final return

(c) nil return

(d) all of the above

Q.19 A sales tax return filed by the _____shall deemed as return filed by the taxpayer himself.

(a) authorized representative

(b) any person

(c) both ‘a’ and ‘b’

(d) none of the above

Q.20 Nil return is filed by a person where there is no _____during the tax period.

(a) sales

(b) purchases

(c) both ‘a’ or ‘b’

(d) sales tax payable

MULTIPLE CHOICE ANSWERS

1 (a) 2 (b) 3 (b) 4 (a) 5 (c)

6 (b) 7 (a) 8 (b) 9 (c) 10 (b)

11 (a) 12 (b) 13 (a) 14 (d) 15 (d)

16 (b) 17 (d) 18 (b) 19 (a) 20 (d)