E4E5 GST 4

When turnover during a financial year exceeds --- the accounts and other records must be audited by a chartered accountant or a cost accountant

• 1 crore
• 2 crore
• 5 crore
• 10 crore

Every registered person required to keep and maintain books of account or other records

• for a period of 2 years
• for a period of 3 years
• for a period of 5 years
• for a period of 6 years

Details of outward supply shall be furnished in

• GSTR 3
• GSTR 2
• GSTR 1A
• GSTR 1

GSTR-1 has to be mandatorily done by the

• 30th of next month
• 20th of next month
• 10th of next month
• None of these

GSTR-2A is autogenerated from

• GSTR 3
• GSTR 2
• GSTR 1A
• GSTR 1

---- gives the details of goods or services received by the recipients. It is auto populated out of the GSTR -1 submitted by different suppliers

• GSTR 3
• GSTR 3B
• GSTR 2A
• GSTR 1

GSTR-2 gives the details of

• all inward supplies
• all outward supplies
• tds
• None of these

GSTR - 2A is made available on the 11th of the next month for the

• Recipients of supplies
• Suppliers
• customers
• None of these

GSTR-3 is auto-populated by 20th of the next month containing the details of

• Outward supplies
• inward supplies
• all outward as well as inward supplies
• None of these

GSTR-4A is generated quarterly for

• GST dealers
• Customers
• Composition scheme taxpayers
• Ecommerce operators