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THE PUNJAB SALES TAX ON SERVICES ACT 2012 MCQs

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1. A person shall register under the Act if he:





2. Registration applies to a person who provides services from:





3. A person required to be registered includes:





4. Registration is regulated by:





5. A person receiving taxable services under section 3(2) is deemed registered when:





6. Deemed registration applies for:





7. Authority may publish registered persons list on:





8. It is reasonable to believe a person is registered if:





9. Voluntary registration is for:





10. Voluntary registration can be applied:





11. Authority may register voluntarily if satisfied that:





12. Voluntary registration requires:





13. Compulsory registration is done by:





14. Before compulsory registration, notice must be given:





15. Compulsory registration requires opportunity of:





16. Suspension of registration is temporary:





17. Registration may be suspended if person:





18. Notice of suspension includes:





19. Suspension may be withdrawn within:





20. Registration is removed from:





21. After 60 days, Authority may:





22. Cancellation of registration requires:





23. Cancellation does NOT remove:





24. De-registration is done by:





25. A person may apply for de-registration if:





26. De-registration application is disposed within:





27. Extension for de-registration decision may be up to:





28. Authority can restore registration:





29. Registration applies to:





30. Deemed registration applies when:





31. List of registered persons is:





32. Voluntary registration requires:





33. Compulsory registration applies to:





34. Suspension of registration is:





35. Authority gives notice for suspension:





36. Registration number is issued upon:





37. De-registration is allowed when:





38. Suspension is removed from:





39. Authority can cancel registration if:





40. Registration ensures:





41. Registered person includes:





42. Authority website list creates:





43. Voluntary registration applies to:





44. Compulsory registration notice period is:





45. Suspension is based on:





46. De-registration means:





47. Authority can restore registration when:





48. Registration is required for:





49. Failure to register leads to:





50. Authority functions include:





51. Suspension period ends in:





52. Registration applies to:





53. De-registration request is made to:





54. Registration is linked to:





55. Authority may suspend registration if:





56. Registration cancellation requires:





57. Registered person is liable for:





58. Authority publishes registered list for:





59. Registration number is used for:





60. Registration under Act ensures:





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