THE PUNJAB SALES TAX ON SERVICES ACT 2012 OFFENCES AND PENALTIES MCQs

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1. Who is liable to penalty for failing to apply for registration before providing taxable services?





2. Failure to apply for registration may result in penalty of:





3. If compulsory registration is not done, minimum penalty for a company is:





4. Minimum penalty for non-company in compulsory registration failure is:





5. Failure to register within 90 days may lead to imprisonment up to:





6. Who may file return under the Act?





7. Late filing of return penalty is:





8. Additional penalty for late return after 15 days is:





9. Failure to deposit tax results in penalty of:





10. If tax is paid within 10 days, penalty per day is:





11. Failure to maintain records penalty range is:





12. Failure to produce records after notice penalty first default is:





13. Subsequent failure to produce records penalty is:





14. Fraudulent submission of documents penalty includes:





15. Fraud may also lead imprisonment up to:





16. Denying access to officer penalty includes:





17. Tax fraud threshold minimum is:





18. Obstruction of officer penalty is:





19. Computer system misuse penalty includes imprisonment up to:





20. Failure to issue tax invoice first default penalty:





21. Subsequent invoice failure penalty:





22. Failure to intimate registration changes penalty range:





23. Concealing business bank accounts penalty range:





24. Bypassing electronic invoicing penalty minimum:





25. Repeating an offence penalty is:





26. Unauthorised invoice issuance penalty per invoice is:





27. Bank failure to attach account penalty:





28. Refusal to receive notice penalty:





29. Default surcharge applies when:





30. Special audit may be conducted by:





31. Audit officer may conduct audit electronically through:





32. Audit observation must be replied within:





33. Failure to reply audit observation leads to:





34. After audit officer may pass:





35. Records must be retained for:





36. Failure to comply with notification conditions penalty:





37. Tax fraud penalty includes imprisonment up to:





38. Obstructing electronic invoice system penalty minimum:





39. Special judge handles:





40. Failure to file return revised return time limit:





41. Electronic return is treated as:





42. Return filing authority is:





43. Audit initiated by:





44. Special audit includes:





45. Non-production of records after 3 notices is:





46. Obstruction penalty may include:





47. False statement penalty includes:





48. Special judge jurisdiction is:





49. Tax invoice must include:





50. Audit includes examination of:





51. Default surcharge is:





52. Electronic system misuse includes:





53. Failure to register penalty is linked with:





54. Audit report is issued when reply is:





55. Commissioner (Appeals) is:





56. Officers can be appointed by:





57. Return includes:





58. Failure to maintain records leads to:





59. Fraud penalty minimum includes:





60. Audit notice is issued before:





61. Electronic invoice monitoring system failure leads to:





62. Tax invoice is issued by:





63. Return filing can be:





64. Audit may be conducted based on:





65. Authority may prescribe invoice format by:





66. Records include:





67. Special audit authority includes:





68. Fraud includes:





69. Obstruction includes:





70. Final return is filed at:





71. Return deemed made by:





72. Failure to maintain records penalty may reach:





73. Audit officer rank includes:





74. Audit includes:





75. Electronic filing requires:





76. Failure to pay tax leads to:





77. Special judge can:





78. Audit report includes:





79. Records must be available for:





80. Main purpose of audit is:





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