Mppsc COMMERCE PDF Exam Paper 2022

❖ iS* — _ ' ❖ TE / 2022 Series ❖ 4- COMMERCE ❖ ❖ ^ ar^sRTT^...

❖ iS* — _ ' ❖ TE / 2022 Series ❖ 4- COMMERCE ❖ ❖ ^ ar^sRTT^ ^Rtfrf aw &; it; wft # 1^ iidl(l ^^TPj^nn:^ ti [A] ^ ni^ nt^ o^iRh, 3^/nT : ^3ff nn T|^ ^ 3TOn?f^ [A] (A)3^(R) ^f, 3^(R),(A) [B] ^ ni^ n^ ^rfrR, n>i; ^ # t n>^ ^ 3Rm^ [B] (A) 3fk (R)^^f, n^(R),(A) ^ ^i^i n^ t [C] ^n>^nt^ o^Irn, ^%'srft ^ l^f^d ^ [C] (A) t nn^ (R) n^ t [D] (R)^t (A) TMn t [D] [A] 3ft^ [B] 15-A 16  SECTION—B Commerce 51, Which was the first country to 54, What is the duration of validity for implement GST? e-way bill for a trip of up to 100 [A] France kilometres, in cases other than over dimensional cargo? [B] India [C] Canada [A] One week [D] Malaysia. [B] One day 52, The terms 'Goods' means movable property, but it does not include [C] Two days which of the following? [A] Actionable claim [D] Four days [B] Growing crops [C] Securities and money-.. 55, The receipt voucher must contain [D] Grass [A] description of goods or services 53, Given below are two statements, one is labelled as Assertion (A) and [B] full value of supply other as Reason (R). Assertion (A) ; Anti-profiteering [C] invoice reference measures are introduced to ensure that businfesses pass on the benefit [D] Noue of the above of reduced rates of taxes to consumers. Reason (R) : Governments 56, A taxable person may apply for implement anti-profiteering provisional assessment mechanism to prevent business from unfairly profiting due to tax "[A] when the' taxable person is unable to determine the value reductions. of goods and/or services Code: [A] Both (A) and (R) are correct [B] when the taxable person is and (R) is the correct unable to determine the rate explanation of (A) of tax [B] Both (A) and (R) are correct but [C] when the taxable person is (R) is not the correct certain about the rate of tax explanation of (A) applicable [C] (A) is true but (R) is false [D] (R) is true but (A) is false [D] Both [A] and [B] 15-A 17 [ P.T.O.  r". f- 57. teli ^ ^ 60. ^ % TR^, 3T%8rIR ^ t? [A] fi; ^5PRTrTR7 31%^ [B] TTTf^/1^^TO/3mR arterft % ^ (ii) 3Tf^T^ 37%^ fizij 37^nTOJT 37%^ [C] WJm 3f^Tter [A] fzj ^ ^STR [B] (ii) [D] Tt t teft ^ ^ [C] %WR (Hi) 58. WT^^t? [D] 3q^-tr^^^ [A] 3T%^^ ^ ^^ 61. EOU^^^t [B] 37%^^ ^ cnte ^ cfk Tf# [A] Economic Output Units [C] [B] Export Output Units [D] 37%^^^^ cnte ^ T?^ tt^ [C] Economic Oriented Units [D] Export Oriented Units 59. 3TTOI ^ St ^mFTT ^snuTn? 62. tz ^to^% RT^tor m? [A] WlWt [A] [B] [B] to [C] [C] fl iWlcn [D] 3^ [D] toft 15-A 18 ||S ^ 57. Where are the books and other 60. Which is not a type of audit under records required to be maintained? the VAT laws? [A] Place where books and (i) Selective department audit accounts are prepared (ii) Compulsory audit [B] Place of address of owner/ director/principal officer (Hi) Extraordinary audit [C] Principal place of business mentioned in the certificate of [A] Only (i) registration IB] Only (ii) [D] At any place mentioned above [C] Only (in) 58. What is the time limit for completion of audit? [D] None of the above [A] Six months from the date of commencement of audit 61. Full form of ECU is [B] Three months from the date of [A] Economic Output Units commencement of audit [B] Export Output Units [C] Two months from the date of commencement of audit [C] Economic Oriented Units [D] One month from the date of commencement of audit [D] Export Oriented Units 59. Which of the following taxes will 62. Which country first introduced the be levied on imports? VAT? [A] COST [A] Italy [B] SGST [B] France [C] IGST [C] Brazil [D] CGST and SGST [D] Germany 15-A 19 P.T.O. iH 63. t? 66. ^^^mr ^emm4 4^ 34: ^ 3n4fm4t mr