Question 1

What is the frequency of filing GSTR-3B returns?

Accepted Answer

Monthly

Answer

Quarterly

Answer

Annually

Answer

Biannually

Question 2

What is the due date for filing GSTR-3B for taxpayers with turnover above ₹5 crores?

Accepted Answer

20th of the next month

Answer

25th of the next month

Answer

22nd of the next month

Answer

18th of the next month

Question 3

What type of tax is primarily reported through GSTR-3B?

Accepted Answer

GST

Answer

Income Tax

Answer

Corporation Tax

Answer

Professional Tax

Question 4

Which type of GST is not directly applicable at the state level in India?

Accepted Answer

IGST

Answer

None of the above

Answer

SGST

Answer

CGST

Question 5

What is the penalty for late filing of GSTR-3B?

Accepted Answer

₹50 per day

Answer

₹20 per day

Answer

₹100 per day

Answer

₹75 per day

Question 6

What can be claimed as input tax credit in GSTR-3B?

Accepted Answer

GST paid on business purchases

Answer

GST collected from customers

Answer

Property tax payments

Answer

Advance tax payments

Question 7

In which scenario can you opt for quarterly filing of GSTR-3B?

Accepted Answer

Turnover up to ₹5 crore

Answer

Turnover above ₹10 crore

Answer

All businesses

Answer

Turnover up to ₹1 crore

Question 8

What is a pre-requisite for filing GSTR-3B?

Accepted Answer

Active GST registration

Answer

Business license

Answer

PAN card

Answer

Aadhar card

Question 9

What specific detail is not required to be reported in GSTR-3B?

Accepted Answer

Detailed invoice-wise information

Answer

Total taxable supply

Answer

Total tax payable

Answer

Total input tax credit

Question 10

Which document must be reconciled with GSTR-3B for accurate filing?

Accepted Answer

GSTR-2A

Answer

GSTR-9

Answer

GSTR-1

Answer

Form 16

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