57th GST Council: arrest powers removed

1. Question 1Answer C

   The 57th GST Council recommended removing which powers of GST officers?

   • ASearch powers
   • BSummons powers
   • CCorrect answer: Arrest powers
   • DProperty attachment powers

   Core Trigger: The 57th GST Council, meeting in New Delhi in early October 2026, recommended removing arrest powers of GST officers.From Book 1 RATNA, topic 191, point 1

2. Question 2Answer A

   Consider: 1. The prosecution threshold would rise from Rs 1 crore to Rs 5 crore. 2. Offences below it would still be prosecuted. Which is/are correct?

   • ACorrect answer: Only 1
   • BOnly 2
   • CBoth 1 and 2
   • DNeither

   Prosecution Limit: It recommended raising the prosecution threshold from Rs 1 crore to Rs 5 crore; offences below it would not be prosecuted.From Book 1 RATNA, topic 191, point 2

3. Question 3Answer B

   Who chairs the GST Council?

   • ANarendra Modi
   • BCorrect answer: Nirmala Sitharaman
   • CPankaj Chaudhary
   • DAmit Shah

   Current Head: Union Finance Minister Nirmala Sitharaman chairs the GST Council.From Book 1 RATNA, topic 191, point 3

4. Question 4Answer D

   The general penalty is to fall from Rs 25,000 to what amount?

   • ARs 5,000
   • BRs 15,000
   • CRs 1,000
   • DCorrect answer: Rs 10,000

   Penalty Cut: The general penalty is to fall from Rs 25,000 to Rs 10,000.From Book 1 RATNA, topic 191, point 4

5. Question 5Answer A

   Pending notices for dues up to what amount may be withdrawn?

   • ACorrect answer: Rs 10,000
   • BRs 1,000
   • CRs 50,000
   • DRs 1 lakh

   Small Dues: Pending notices for dues up to Rs 10,000 may be withdrawn under the recommendations.From Book 1 RATNA, topic 191, point 5

6. Question 6Answer D

   What do the Council's decisions need to take legal effect?

   • APresidential ordinance
   • BRBI approval
   • CCabinet notification only
   • DCorrect answer: Legislative amendment

   Stakeholders: The Council has the Union Finance Minister and State finance ministers; its decisions are recommendations needing legislative amendment.From Book 1 RATNA, topic 191, point 6

7. Question 7Answer C

   The GST Council Secretariat is located in which city?

   • AMumbai
   • BKolkata
   • CCorrect answer: New Delhi
   • DBengaluru

   Headquarters: The GST Council Secretariat is located in New Delhi.From Book 1 RATNA, topic 191, point 8

8. Question 8Answer C

   GST was launched on which date, after the 101st Amendment of 2016?

   • A1 April 2017
   • B1 July 2016
   • CCorrect answer: 1 July 2017
   • D26 January 2018

   Founded: The Council was created after the 101st Amendment of 2016; GST was launched on 1 July 2017.From Book 1 RATNA, topic 191, point 9

9. Question 9Answer B

   In Union of India v Mohit Minerals (2022) the Supreme Court held Council recommendations are what?

   • ABinding on Centre and States
   • BCorrect answer: Persuasive, not binding
   • CBinding only on States
   • DBinding only on the Centre

   Landmark: In Union of India v Mohit Minerals (2022) the Supreme Court held GST Council recommendations are persuasive, not binding.From Book 1 RATNA, topic 191, point 10

10. Question 10Answer C

    Consider: 1. Article 279A creates the GST Council. 2. Section 69 of the CGST Act, 2017 contains the arrest provision. Which is/are correct?

    • AOnly 1
    • BOnly 2
    • CCorrect answer: Both 1 and 2
    • DNeither

    Articles: Article 279A creates the Council; section 69 of the CGST Act, 2017 contains the arrest provision.From Book 1 RATNA, topic 191, point 11

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