Under the e-way bill changes recommended by the 57th GST Council meeting, a goods vehicle can be intercepted only with the authorisation of an officer not below which rank?
- A.Inspector
- B.Superintendent
- C.Joint Commissioner
- D.Principal Chief Commissioner
Correct answer
C. Joint Commissioner
Explanation
The correct answer is Joint Commissioner. The Council recommended changes to sections 68, 129 and 130 of the CGST Act so that a vehicle carrying goods may be stopped only when there is specific intelligence about it and an officer of at least this rank has cleared the action. A state through which the consignment is merely passing may not intercept it, and inspection or seizure is possible only where either the supplier or the recipient is based or registered in that state. Options A and B are wrong because an inspector or a superintendent cannot authorise such an interception under the recommendation, even though officers of those ranks carry out field checks. Option D is wrong because clearance at so senior a level was never proposed and would make enforcement unworkable. Where no e-way bill exists, goods may still be inspected or seized anywhere, and goods in transit are protected from confiscation.
Read the full article: GST Council's 57th Meeting Scraps Arrest Powers Under GST
Practice Questions
The 57th GST Council meeting recommended raising the monetary threshold for launching prosecution under GST to which amount?
- A.Rs 1 crore
- B.Rs 2 crore
- C.Rs 5 crore
- D.Rs 10 crore
Show answer
Explanation
The correct answer is Rs 5 crore. Among the decriminalisation measures taken at the 57th meeting of the GST Council, the money threshold at which a prosecution may be launched was lifted to five crore rupees, so that criminal proceedings are reserved for large cases of fraud and evasion rather than ordinary disputes over tax. Option A is wrong because one crore rupees is the old threshold that this meeting replaced, not the new one. Option B is wrong because two crore rupees was never the figure at any stage, either before or after the meeting. Option D is wrong because ten crore rupees goes well beyond what the Council recommended. Along with this change the Council proposed omitting section 69 of the CGST Act, 2017 to end the power of arrest, trimming clauses of section 132 and keeping as the core offence the fraudulent claiming of input tax credit with no supply or invoice behind it.
Which section of the CGST Act, 2017 is to be omitted so that the power of arrest under GST ends?
- A.Section 69
- B.Section 74
- C.Section 125
- D.Section 132
Show answer
Explanation
The correct answer is section 69. The Council recommended the complete withdrawal of arrest powers under the goods and services tax by deleting this section from the CGST Act, 2017, a step presented as part of a trust-based tax system that still keeps deterrence against fraud. Option B is wrong because section 74 deals with demands and penalties in cases of fraud or wilful misstatement, which the meeting amended rather than deleted, cutting the penalty to five per cent where tax and interest are paid in time. Option C is wrong because section 125 carries the general penalty, which was reduced from 25,000 rupees to 10,000 rupees instead of being removed. Option D is wrong because section 132 lists the offences that attract prosecution; some of its clauses were trimmed, but the section itself stays on the statute book.
The maximum general penalty under the CGST Act has been recommended to be reduced from Rs 25,000 to which amount?
- A.Rs 5,000
- B.Rs 10,000
- C.Rs 15,000
- D.Rs 20,000
Show answer
Explanation
The correct answer is Rs 10,000. The Council recommended cutting the ceiling on the general penalty under section 125 of the CGST Act from 25,000 rupees to 10,000 rupees. The same figure appears in a second decision of the meeting: a show cause notice is not to be issued at all where the tax at stake is below 10,000 rupees, counting central, state and integrated tax together with cess, and pending notices and appeals below that amount are to be settled as though the floor had always applied. Options A, C and D are wrong because none of 5,000, 15,000 or 20,000 rupees was recommended as the new ceiling; they are plausible only as round numbers between the old and the new limits. The Council also removed the minimum penalty in cases that do not involve fraud.
What size does Piyush Goyal see for the Indian economy by 2047?
- A.USD 10 trillion
- B.USD 20 trillion
- C.USD 30 trillion
- D.USD 50 trillion
Show answer
Explanation
The correct answer is USD 30 trillion. The Minister said the economy, which is around USD 4 trillion at present, has the potential to grow to that size by 2047, the hundredth year of independence and the year set for the goal of a developed India. Options A, B and D are round figures that were not used. The same speech is worth revising for its other dates and numbers: the Prime Minister completing 25 years as a head of government, counted from his term as Chief Minister of Gujarat beginning on 7 October 2001 and continuing as Prime Minister from 26 May 2014; and the statement, recalled from the India Mobile Congress, that Digital India has saved the country more than Rs. 5 lakh crore, or over USD 55 billion, across the past 12 years. Candidates should also remember the five T’s of Technology, Trust, Trade, Talent and Tradition.
Where and when will the 31st CII Partnership Summit be held?
- A.Amaravati, on 12 and 13 December
- B.Visakhapatnam, on 12 and 13 November
- C.New Delhi, on 20 and 21 November
- D.Hyderabad, on 5 and 6 December
Show answer
Explanation
The correct answer is Visakhapatnam, on 12 and 13 November. The curtain raiser for the summit was held in New Delhi on 8 October 2026, which makes option C a tempting distractor, but the capital hosted only the preview and not the summit itself. Option A names Amaravati, which was mentioned in the same address as a place turning into a quantum valley, and option D names Hyderabad, neither of which is the venue. The Minister urged other countries to send strong delegations to the port city and described Andhra Pradesh as the sunrise state of the country, crediting technology-driven development and governance under Chief Minister Chandrababu Naidu, who attended the curtain raiser. He also said Google’s first artificial intelligence hub is being set up in Visakhapatnam, the same city that will host the summit.