THE PUNJAB SALES TAX ON SERVICES ACT 2012 RETURNS MCQs

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1. During audit proceedings, a registered person may be required to produce records or documents for:





2. Audit proceedings may be conducted electronically through:





3. During audit, the officer issues:





4. A registered person must submit reply to audit observations within:





5. If no reply or unsatisfactory reply is received, the officer issues:





6. After audit completion, the officer may pass order determining:





7. During audit, the officer can also impose:





8. Before receipt of audit notice, a registered person may avoid penalty by:





9. If tax is paid during audit before show cause notice, penalty may be:





10. After show cause notice in audit matters, penalty payable is:





11. Special audit may be conducted by:





12. Special audit can be ordered even if audit already done by:





13. Special audit officers have powers of:





14. Audit of records includes:





15. Every registered person must file return:





16. A withholding agent statement is treated as:





17. Authority may require returns on basis of:





18. Electronically filed return is:





19. If tax rate changes during tax period:





20. Revised return can be filed within:





21. Special return may be required by:





22. Final return is filed when:





23. A return made by agent is considered:





24. Audit observations must be replied within:





25. Special audit includes:





26. Records for audit may be required through:





27. Failure to reply audit observation leads to:





28. Audit report mentions:





29. Authority may appoint for special audit:





30. Registered person must maintain proper records for:





31. Returns filed electronically require:





32. Audit officer may issue:





33. Default surcharge is imposed after:





34. Revised return is used for:





35. Authority may specify returns through:





36. Audit can include:





37. Special audit can be conducted jointly with:





38. Return is filed for:





39. Withholding agent statement is:





40. Authority may allow electronic invoicing through:





41. Audit officer must issue notice before:





42. Special audit can be forensic audit also:





43. Return filing authority is:





44. Audit observation includes:





45. Audit may be conducted via:





46. Registered person must comply with:





47. Audit officer may determine:





48. Return includes:





49. Authority may require:





50. Audit completion results in:





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