1. A retired officer of the commercial tax department, who has worked in a post of group-B or higher Gazetted officer for a minimum period of 2 years, can become a GST practitioners.

2. Which of the following department should have right to approve the income tax return?

3. The list of tax return preparer is available in the GST portal.

4. Provident fund will be calculated on basic pay plus house rent Allowances.

5. In an organization how many minimum employee required for Bonus calculation as per bonus Act. 1965?

6. Which of the following cards is linked with bank account?

7. Demand draft is used to transfer the payment from bank to same bank account.

8. In and out transactions can happen through cheque from the bank account.

9. Tax return payer helps the small business with their regular GST return filing.

10. Provident Fund will be calculated on Basic pay plus House Rent Allowances.

11. In credit, interest can be levied on the due amount after the due date.

12. One of the benefit of debit card is, linked to interest earnings accounts.

13. An GST practitioner cannot view complete details of taxpayers who are engaged in the account.

14. Employer’s share in Employee Pension Scheme is _________ .

15. Demand draft is a prepaid Negotiable Instrument.

16. One of the general criteria to become a tax return preparer is ”He or she must be a citizen of India”.

17. A retired Officer of the department of revenue in India can become the tax return preparer.

18. A retired Officer of the department of revenue in India cannot become the tax return preparer.

19. Which among the following are not the type of cashless payment methods?

20. A tax return preparer (TRP) can only furnish the revised return id the original tax return was furnished through tax return preparer (TRP).

21. In ESI, employee and employer can be contributed equally.

22. The list of tax return preparer is available on the GST portal.

23. To become a GST practitioner, one should have not been declared as insolvent.

24. An individual, who is not adjudged as insolvent can become a GST practitioner.

25. FA designers, a registered dealer in Bangalore (Karnataka), provides fashion designing service to Ram fashion, an unregistered dealer in delhi, FA designers does not gave Ram fashioner’ address in its records. What is the tax applicable on the supply?

26. Which of the following cards is linked with bank account?

27. Unstructured support service data is a device inserted in laptops.

28. Employer’s share in Employee state insurance is _________ .

29. Under GST central and state taxes are applicable on import of goods or services.

30. GST Practitioner is not required to enroll with the center or state authority.

31. In an organization how many minimum employee required for ESI registration?