56. Mr. Jalan ISD, whether distributor and recipient should have same PAN
option (a) Yes, if in same state and different in other state
(b) Yes
(c) No
(d) None of the above

57. Mr.X have a dilemma that can the credit distributed by an ISD exceed the amount available for distribution?
option (a) No (b) Yes
(c) May be (d) None of the above

58. Mr.Z (ISD) have a dilemma that , If credit applicable to more than one recipient, then it shall be distributed :-
option (a) Equally
(b) On Pro rata basis to the aggregate turnover of such recipients in P FY or preceeding quarter
(c) Proportionately
(d) As per Adhoc Ratio

59. Mr. Rajubhai Vyas (ISD) wants to you that the credit attributable to a particular recipient shall be distributed
option (a) To few recipients (b) To all the recipients
(c) Only to that recipient (d) None of the recipients

60. Pratik Desai wants to ask you that, is it mandatory that the tax on the supply has to be paid by the supplier so
that the recipient can claim credit?
option (a) Yes (b) Optional
(c) No (d) Not Applicable

61. Input Tax credit as credited in Electronic Credit ledger can be utilized for
option (a) Payment of Fine (b) Payment of Taxes
(c) Payment of penalty (d) Payment of Interest

62. When the goods are sent from one job worker to another, the challan may be issued by:
option (a) Only by Job worker sending goods to another job worker
(b) Only by the Principal
(c) By any one of the above two

63. When the goods are sent from one job worker (X) to another job worker (Y), the challan issued by the principal:
option (a) cannot be endorsed as such
(b) may be endorsed by the job worker sending goods to another job worker
(c) may be endorsed by the Job worker receiving the goods

64. The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from
one job worker to another shall be included in FORM___?
option (a) Form GST ITC-04 (b) Form GSTR-2
(c) Form GST ITC-03 (d) None of Above

65. ITC can be taken on which of the following,if goods not received by registered person and received
option (a) By any other person on his direction
(b) By his agent on his direction
(c) By the job worker on his instruction
(d) Any of above