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Multiple Choice Questions - CA Final

Audit 

  1. Due date for Long Form Audit Report (LFAR) is ___________
  2. Clause __________ of Form 3CD deals with disqualifications on any matters made by the Cost Auditor.
  3. Clause __________ of Form 3CD deals with particulars of each receipt exceeding the limit specified in section 269ST otherwise than by a cheque / bank draft / electronic clearing system through bank account.
  4. Who is not required to file GSTR-9 ?
  5. ICDS is applicable for taxpayers following ______________ system.
  6. Which of the following is not a banking fraud ? (a. Kite Flying, b. Skimming of Cards c.Forgery d.Misuse of Bank Stationery) 
               

            Answers:
                
            1. 30th June     
            2. 37     
            3. 31 (ba)     
     4. Casual Taxable Person, Non Resident Taxable person, Input Service Distributors, Unique Identification Number holders, Composition Dealers, Persons required to deduct tax under Sec. 51 and persons required to collect tax under Sec. 52 of CGST Act, 2017.
            5. Mercantile
            6. d. Misuse of bank stationery.

            
            Glossary :
                    Kite flying is a technical term used for a kind of  cheque fraud. For more explanation visit Bank 'kite flyer' jailed for R3.5m fraud | News24.



 

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