IDT MCQ — How does the GST law treat a document that is not duly stamped as per the Stamp Act, 1899?

**How does the GST law treat a document that is not duly stamped as per the Stamp Act, 1899?** A) The document is strictly inadmissible in evidence. B) The document is admissible in evidence despite the lack of proper stamping. C) The document is admissible only after a penalty of ten times the duty is paid. D) The document is treated as void ab initio. ✅ **Answer: (B) The document is admissible in evidence despite the lack of proper stamping.** **Improper stamping does not bar admissibility under GST.** The CGST evidence provisions specifically state that a document is **admissible in evidence notwithstanding that it is not duly stamped** under the Indian Stamp Act, 1899. Thus the document is neither strictly inadmissible, nor void ab initio, nor conditional on paying ten times the duty — it is simply **admissible despite the stamping defect**. _Practise 1000s more free CA Final MCQs 👉 https://conferenza.in/mcqs — and discuss your approach below._