Ten MCQs on current International and national events - 198

PRERNA FOR IAS

(ASSOCIATE OF SAMKALP)

A-Category MCQs -198

Q1. GST Reforms, Taxpayer Rights and Cooperative Federalism

In the context of the GST reforms discussed in October 2026, consider the following statements:

1. The GST Council is a constitutional body established under Article 279A.
2. Faster GST refunds can improve the working-capital position of businesses, particularly exporters and MSMEs.
3. Reducing arrest powers under tax legislation necessarily eliminates the government's ability to prosecute deliberate tax fraud.
4. Risk-based enforcement and transparent procedures can strengthen voluntary tax compliance.

Which of the statements given above are correct?

(a) 1, 2 and 3 only (b) 1, 2 and 4 only (c) 2, 3 and 4 only (d) 1, 2, 3 and 4

Correct Answer: (b) 1, 2 and 4 only

Explanation: The supplied summaries describe proposed GST reforms intended to simplify compliance, accelerate refunds and reduce excessive criminal enforcement. Article 279A establishes the GST Council, reflecting cooperative fiscal federalism. Faster refunds release funds otherwise blocked in the tax system, helping exporters and small businesses manage their working capital. Statement 3 is incorrect because reducing arrest powers does not automatically remove other legally available penalties, recovery procedures or prosecution for deliberate fraud. Hidden trap: Taxpayer protection should not be confused with the complete removal of enforcement. Elimination clue: The word necessarily makes Statement 3 incorrect.

Q2. Freedom of Religion, Personal Liberty and Constitutional Limitations

With reference to the constitutional protection of religious freedom in India, consider the following statements:

1. Article 25 protects freedom of conscience and the right to profess, practise and propagate religion.
2. Freedom under Article 25 is subject to public order, morality, health and other constitutional provisions.
3. Every legal restriction on religious conversion is automatically unconstitutional.
4. Regulations intended to prevent coercion or fraud must be examined alongside personal liberty and constitutional safeguards.

Which of the statements given above are correct?

(a) 1 and 3 only (b) 2, 3 and 4 only (c) 1, 2 and 4 only (d) 1, 2, 3 and 4

Correct Answer: (c) 1, 2 and 4 only

Explanation: The supplied summary discusses a challenge to the Chhattisgarh Freedom of Religion Act, 2026. Petitioners questioned certain disclosure and clearance requirements, arguing that they interfere with religious freedom and privacy. Article 25 protects freedom of conscience but is not an absolute right. The State may regulate coercion and fraudulent conversion, subject to constitutional safeguards. Statement 3 is incorrect because not every restriction is automatically unconstitutional. The legality of a particular restriction depends on its purpose, scope and constitutional validity. Hidden trap: Constitutional freedom does not mean an absence of all lawful regulation. Elimination clue: Reject the absolute expression every legal restriction.