Practice Test

Q1) GST stands for— Show Answer

Q2) In India GST became effective from— Show Answer

Q3) GST is a _____ based tax on consumption of goods and services. Show Answer

Q4) The idea to introduce GST is made in year Show Answer

Q5) Which of the following tax is not subsumed in GST? Show Answer

Q6) For the purpose of GST, _____ was passed. Show Answer

Q7) The two components of dual model of GST are: Show Answer

Q8) The GST model has following rate structure: Show Answer

Q9) _____ will be levied in place of Central Sales Tax (CST): Show Answer

Q10) _____ will be levied in place of Value Added Tax (VAT): Show Answer

Q11) Every person registered under GST shall be issued a unique number called as: Show Answer

Q12) Administration and levy of GST is as follows: Show Answer

Q13) How many returns are required to be filed by a regular taxpayer in a year under GST regime? Show Answer

Q14) Which of the following commodities are not kept out of GST regime? Show Answer

Q15) What transition period is allowed under section 19 of Constitution (101st Amendment) Act, 2016? Show Answer

Q16) Who among the below is empowered under section 20 of Constitution (101st Amendment) Act, 2016 to issue order for making any modification in any provision of constitution? Show Answer

Q17) Article _____ in Constitution of India makes provision for constitution of GST Council? Show Answer

Q18) GST Council is the Constitutional Authority to decide policies of GST. Show Answer

Q19) Who was the Finance Minister of India at the time of implementation of Goods and Services Tax Act? Show Answer

Q20) Who is the Chairman of GST Council? Show Answer

Q21) When the Constitutional Amendments in respect to GST were made effective? Show Answer

Q22) Who shall be the Chairman of the GST Council? Show Answer

Q23) How shall the Vice chairperson of the GST Council be elected? Show Answer

Q24) Which Article of the Indian Constitution defines the GST? Show Answer

Q25) Goods & Services tax means a tax on _____ of goods or services or both. Show Answer

Q26) _____ shall be levied on the inter-State branch transfers. Show Answer

Q27) Will free supplies made to related person be taxable under GST? Show Answer

Q28) GST is payable in the _____. Show Answer

Q29) What duties are levied in case of import of goods? Show Answer

Q30) GST Compensation Cess shall be payable on _____. Show Answer

Q31) Central excise shall continue on which of the following products? Show Answer

Q32) Territorial waters upto _____ nautical miles inside the sea will be a part of the State so far as the GST is concerned. Show Answer

Q33) Which Article of the Indian Constitution empowers the Government of India to levy IGST in case of inter-State supply? Show Answer

Q34) Which of the following is not the benefit of GST? Show Answer

Q35) Tobacco products shall be subject to which of the following taxes? Show Answer

Q36) Which section of the IGST says that petroleum shall later be brought under GST Ambit? Show Answer

Q37) Can tax be imposed on entertainment & amusement by the Municipality, panchayat, Regional Council & District Council after implementation of GST? Show Answer

Q38) When was GST implemented in State of Jammu & Kashmir? Show Answer

Q39) What can be the maximum rate of IGST that can be levied? Show Answer

Q40) Which of the following fall in 0.25% rate category? Show Answer

Q41) Which of the below mentioned items are covered in 5% slab?

Show Answer

Q42) Which of the supplies are covered in 0.1% slab? Show Answer

Q43) GST Council is a _____.

Show Answer

Q44) How many Companies are given permission to act as GST Suvidha Providers? Show Answer

Q45) GST Suvidha Providers shall enable the taxpayers to _____ through them. Show Answer

Q46) Which of the following are the benefits of GST implementation? Show Answer

Q47) Which website is used for filing GST returns? Show Answer

Q48) What is the meaning of the cascading effect? Show Answer

Q49) Which are the major deficiencies of the earlier taxation system? Show Answer

Q50) Which was the first country to implement GST? Show Answer

Q51) When the 4 Bills namely: CGST Bill 2017, SGST Bill 2017, UTGST Bill 2017 & GST (Compensation to States) Bill 2017 received the President's assent? Show Answer

Q52) GSTN is a _____ Show Answer

Q53) The contract for developing GSTN was given to _____. Show Answer

Q54) Which Constitutional Amendment paved way for the introduction of GST? Show Answer

Q55) Which of the following are special category states? Show Answer

Q56) GSTN is incorporated under _____ of the Companies Act, 2013. Show Answer

Q57) Functions of GSTN includes _____ Show Answer

Q58) GST Compensation Cess shall be levied on _____ Show Answer

Q59) GST Council was constituted on _____ Show Answer

Q60) Which of the following are the salient features of GSTN? Show Answer

Q61) Definition of “services" is given in _____ Show Answer

Q62) India has chosen its GST model from _____ Show Answer

Q63) What does T stands for in IGST? Show Answer

Q64) Which of the following tax is not subsumed in GST? Show Answer

Q65) How the supplies shall be classified in GST? Show Answer

Q66) HSN stands for _____ Show Answer

Q67) SAC Stands for _____ Show Answer

Q68) Can a person without PAN apply for registration under GST? Show Answer

Q69) What is the taxable event under GST? Show Answer

Q70) Taxability of supply with its meaning stands for: Show Answer

Q71) Goods within the meaning of supply does not includes Show Answer

Q72) Taxable supply within its meaning under sec. 2(108), includes Show Answer

Q73) The definition of person under section 2(84) excludes Show Answer

Q74) Recipient of supply of goods or services means Show Answer

Q75) Supplier within the meaning of supply includes Show Answer

Q76) Items out of the purview of Supply are provided in Show Answer

Q77) Flow of consideration is not a mandatory field under supply, in case of: Show Answer

Q78) A famous actor paints some paintings and sells them. The consideration from such sale is to be donated to a charitable trust. Does the above activity qualify as supply? Show Answer

Q79) Can an activity be considered supply even when not made in course or furtherance of business? Show Answer

Q80) Supply as an activity can be made by: Show Answer

Q81) Supply can be made to: Show Answer

Q82) Who is taxable person under the definition of supply? Show Answer

Q83) A proprietor hasreceived certain architectural services for his house for which he pays a consideration of Rs. 2,700. The person claims that the supply executed was not made in the course or furtherance of business. Is the same eligible to be considered as supply? Show Answer

Q84) ABC Ltd. donates old computers to a charitable institution after they purchased new computer systems. Such donation of computers on permanent basis is Show Answer

Q85) A Holding entity made certain transfer of fixed asset on permanent basis to its subsidiary entity without any consideration. Does the same classify as a supply under GST? Show Answer

Q86) ABS Co. Pvt. Ltd. Provides certain services to Mr. Jacob who holds 35% of the voting right in the company. The transfer made was without any consideration. Does the same qualify as supply? Show Answer

Q87) Mr. A being an employee of XYZ Ltd. provisioned certain services to the director of the company. The same qualify as supply when: Show Answer

Q88) Siddhartha Fabrics made certain transfer of 400 Kurta Pieces to its branch in the same state. The transfer was made without any consideration. Does the same classify as supply? Show Answer

Q89) M/s Deepak Ltd. made certain gifts to its employees, as
i Pradeep-INR 50000
ii Sandeep-INR 47000
iii Brij Kishor-INR 57000
Which of these gifts shall be liable to GST?
Show Answer

Q90) Any gift made by an employer to an employee shall be considered as supply. What is the limit prescribed for the same? Show Answer

Q91) What are the transactions to be classified as supply even if made without consideration? Show Answer

Q92) DPQ Ltd. has entered into contract with XYZ Ltd. for the purpose of sale of goods on his behalf. DPQ afterwards supplied the goods worth INR 60,000 without any consideration. Does the same qualify as supply? Show Answer

Q93) Supply of goods or other similar articles for human consumption as a part of service, shall be classified as: Show Answer

Q94) Saurabh Associates of Delhi receives certain consultancy services from Helen Corporates in USA. Both are not related person. The services received is without any consideration. Does the same classify as supply? Show Answer

Q95) M/s Vivek, a registered person from Delhi, received certain architectural services from one of its associates from USA for his personal purpose. The same was worth $3000. Does the import of service qualify as supply? Show Answer

Q96) Transfer of rights in goods has been considered as supply under schedule II. What type of supply is it? Show Answer

Q97) What type of supply shall transfer of title in goods under works contract constitute? Show Answer

Q98) Any transfer made of title in goods shall be considered as: Show Answer

Q99) A job worker performed certain dyeing operations on fabrics. Does the given operation qualify as supply? Show Answer

Q100) ABC Co. Pvt. Ltd. transferred certain assets forming part of business asset. The same was transferred free of cost without any consideration. What shall be the classification of such supply? Show Answer

Q101) Mr. Vijay, being a Director of Kalisto Pharma Pvt. Ltd. Is provided a car which he uses for his personal purpose. Does the same classify as supply? If yes under which group? Show Answer

Q102) Mr. Ajay a taxable person initiates action of winding up his business due to any non- compliance clause under legal verdict of court. As a result of such incidence, he shall cease to be taxable person under GST. All the stocks standing as on date of winding up of business shall hence be classified as: Show Answer

Q103) What shall be the proper classification of Renting of immovable property under supply? Show Answer

Q104) Temporary transfer or permitting use of intellectual right or property is classified as: Show Answer

Q105) Perfect Info Solutions offers Computax software to businesses for smooth processing of returns and accounts. Such software shall be considered as: Show Answer

Q106) Mr. Oberoi agreed with Duplex Info. Co. Pvt. Ltd. to withdraw the suit filed against the company, if principle amount of loan paid by him to company is returned to him within prescribed time. Does the withdrawal of the suit qualify as supply? Show Answer

Q107) A local club supplies lunch to its members during its quarterly meetings without any consideration or payment. The same for the purpose of the Act, is classified as: Show Answer

Q108) Which among the following is included in Schedule II Show Answer

Q109) Transaction falling outside the ambit of supply are provided in: Show Answer

Q110) Items provided under the ambit of Schedule III are not considered as: Show Answer

Q111) Actionable claim forms part of definition of Goods. Since the goods are considered under supply, actionable claim hence falls under the concept of supply. Is the classification justified? Show Answer

Q112) What is the classification of sale of land and building under GST? Show Answer

Q113) Schedule III of the CGST Act includes which of the following? Show Answer

Q114) Mr. B, a whole time director in Shiva Co. Pvt. Ltd. provides certain services in the course of employment to the company. The Consideration received in respect of such services has been taxed under Reverse charge mechanism. Is the classification justified? Show Answer

Q115) The Government of Haryana took initiative to develop Khadi, Village and Rural Industries in various Panchayats and municipalities as public authorities. The same provision is covered under: Show Answer

Q116) Which of the following is not the characteristic of the composite supply? Show Answer

Q117) Which of the following is the feature of mixed supply? Show Answer

Q118) ABC Pvt Ltd. manufactures the jeans on order of XYZ Pvt Ltd. Further, after manufacturing, it also gets it delivered to XYZ Ltd. & gets the in transit insurance done. What kind of supply is this? Show Answer

Q119) Which of the following is not a composite supply? Show Answer

Q120) What does composite supply means? Show Answer

Q121) What does mixed supply means under GST? Show Answer

Q122) Ajay went into Big Bazaar Outlet and purchased a gift wrap containing canned foods, sweets, chocolates, cakes, dry fruits, aerated drink and fruit Juices. What type of supply it shall constitute? Show Answer

Q123) Mr. Rohit received a gift from a relative on the occasion of Diwali. The packed box contains canned foods, sweets, chocolates, cakes, dry fruits, aerated drink and fruit Juices all together. What type of supply shall it constitute? Show Answer

Q124) What shall be the tax rate applicable in case of Composite supply? Show Answer

Q125) What shall constitute the main item under composite supply? Show Answer

Q126) What shall be the tax rate under mixed supply? Show Answer

Q127) A person purchase a bundle of toothpaste along with Tooth brush. Toothpaste under this case is liable to GST at 12% and tooth brush for instance is liable to GST at 18% and is sold as a single unit for a single price. What shall be the tax rate applicable in case of such supply? Show Answer

Q128) A person purchases laptop from a vendor along with laptop bag. What types of supply it shall constitute? Show Answer

Q129) Amar purchased a packet of snacks constituting sweets, chocolates, dry fruits and aerated drinks. However at the time of payment, the invoice specifies all the items separately & tax is charged accordingly from him. What types of supply shall it be considered? Show Answer

Q130) Which of the following are not naturally bundled? Show Answer

Q131) Which of the following does not constitute supply under Section 7 of the CGST Act. Show Answer

Q132) All the activities covered under actionable claims are exempt from tax as are entirely covered under schedule III. Do you agree? Show Answer

Q133) Will activities of charitable institution be taxable under GST? Show Answer

Q134) Who are the appropriate authorities to notify a transaction as supply of goods or services? Show Answer

Q135) What is the treatment of composite supply under GST? Show Answer

Q136) For a transaction to be considered as supply, it should fulfil certain requirements: Show Answer

Q137) Consideration within the meaning of supply consists of: Show Answer

Q138) Business within the definition does not consists of: Show Answer

Q139) What are different types of supplies covered under scope of supply? Show Answer

Q140) What are the differentiating factors between composite and mixed supplies? Show Answer

Q141) Apurva Co. Pvt. Ltd. makes certain supplies to Mr. Dinesh and Mr. Swapnil. Both of them holds 51% of the voting rights in the company and exercise major stake in the decision making. Does the same supply stands as related party transaction? Show Answer

Q142) What are different forms of supply of goods? Show Answer

Q143) Aaditya purchased a car for personal consumption which after two years of use was sold to a car dealer, Chawla Motors for certain consideration. Does the same qualify as supply? Show Answer

Q144) Any transaction of goods and services made without consideration shall only qualify as supply when: Show Answer

Q145) Mr. Joseph being a managing director of Alpha Project Pvt. Ltd. made gifts to his employees worth of INR 60,000 each for assisting in the architectural work of his house. Does the same be considered supply? Show Answer

Q146) Does the supply by the employer to the employee in terms of contractual agreement entered into between employer and employee is covered under the ambit of supply and consequently GST? Show Answer

Q147) Franklin enterprises made gifts to its employees worth 51,000 each, in consideration of execution of a particular project of the company. Does the same qualify as supply? Show Answer

Q148) Any agreement entered into as of hire purchase or instalment purchase of any goods shall be classified as: Show Answer

Q149) Ajay let out his land for tenancy for a period of 3 years to Mohan. Such tenancy shall be classified as: Show Answer

Q150) Mr. A has been paid Rs. 50,000 by Mr. C for not selling the goods in his vicinity for a month. Does this constitute a supply? Show Answer

Q151) A Ltd. has a contract with C Ltd. to provide book keeping services to B Ltd. B Ltd. is a subsidiary of A Ltd. The liability to discharge consideration for such book keeping service is of A Ltd. As per the CGST Act, 2017, who will be the recipient of the above service? Show Answer

Q152) Exempt supply includes: Show Answer

Q153) Mr. A of Delhi supplies goods in to Mr. C. Place of supply is Delhi. What type of supply is this? Show Answer

Q154) Mr. A of UP supplies to a SEZ located in Noida, UP. Place of supply is UP. What kind of supply is this? Show Answer

Q155) “Inward supply” in relation to a person, shall mean receipt of goods or services or both whether by _____ Show Answer

Q156) “Manufacture” means processing of raw material or inputs in any manner that results in emergence of _____ Show Answer

Q157) “Mixed supply” means _____ Show Answer

Q158) "Continuous supply of services” means a supply of services which is provided, or agreed to be provided, _____, under a contract, for a period _____ with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify Show Answer

Q159) “Principal supply”, the term used in Composite supply means the supply of goods or services which constitutes the _____ of a composite supply and to which any other supply forming part of that composite supply is _____ Show Answer

Q160) “Services” means anything other than goods, money and securities but includes Show Answer

Q161) The definition of goods under the CGST Act does not include— Show Answer

Q162) As per the CGST Act, 2017, the term “works contract’’ includes: Show Answer

Q163) While repairing the factory shed, few goods were also supplied along with the labour service. What kind of supply is this? Show Answer

Q164) Import of service shall be considered as supply if _____ Show Answer

Q165) Mr. A had a capital asset on which he did not avail ITC instead claimed depreciation on it. Now' he has permanently transferred the same to Mr. C without consideration. Is this a supply? Show Answer

Q166) As per which section or schedule does this transaction constitute a supply - Mr. A, being principal supplies goods to his agent, Mr. C who will sell the same on behalf of Mr. A. Show Answer

Q167) Mr. A of Delhi is transferring stock to its branch in UP. Is this transaction taxable? Show Answer

Q168) Whether supply of goods by principal to his agent or by agent to his principal is taxable in the absence of consideration? Show Answer

Q169) Whether supply by artists through galleries is leviable under GST?
a) Yes
Show Answer

Q170) Whether food supplied to the in-patients as advised by the doctor is taxable under GST? Show Answer

Q171) What kind of supply is this transaction: “Food supplied to the in-patients as advised by the doctor in the hospital.” Show Answer

Q172) Comment: “Supplies of food by a hospital to patients (not admitted) or their attendants or visitors are taxable.” Show Answer

Q173) Which section provides for the levy of the CGST? Show Answer

Q174) What are the elements differentiates composite supply & mixed supply? Show Answer

Q175) Comment on the tax rate applicable in case of composite supply? Show Answer

Q176) _____ of the Constitution provides that no tax shall be levied or collected except by authority of law? Show Answer

Q177) Which tax shall be levied in case of interstate supply of aircraft engines, parts & accessories by airlines to own branch? Show Answer

Q178) In GST what is the taxable event? Show Answer

Q179) Comment: Central Government can specify via notification, the transactions that shall be treated as supply of goods or supply of services. Show Answer

Q180) “Imports for charity activities." Is this a supply as per GST? Show Answer

Q181) Mr. A has sold his old furniture of the house. Does this constitute a supply? Show Answer

Q182) Mr. A, a director of ABC Pvt. Ltd. Sends some goods to Mr. C for his personal use. Will this constitute a supply? Show Answer

Q183) “Transfer of business assets without consideration will attract GST only in respect of those goods where ITC has been availed.” - Comment. Show Answer

Q184) Services by way of transfer of a going concern, as a whole or an independent part thereof is _____ Show Answer

Q185) Mr. A has 2 place of business in Delhi & both of them has separate registration number. Will both these places be considered as ‘distinct person’ for the purpose of Supply in GST? Show Answer

Q186) True or false: “ Activities performed by employees at corporate office such as accounting, other administrative and IT system maintenance for units located in other states as well shall be treated as supply & will be subject to IGST.” Show Answer

Q187) GST is _____ on the fringe benefits supplied to employees even if no recovery is made in respect to them. Show Answer

Q188) Free food is supplied in the religious institutions. Is the same taxable? Show Answer

Q189) Which of the following statements are correct? Show Answer

Q190) Which of the following statements are correct? Show Answer

Q191) Sale of tinned food is supply of _____ Show Answer

Q192) High sea sales are considered as supply under GST. True or false? Show Answer

Q193) Employment contract is a _____ Show Answer

Q194) Partners are not the employees of the partnership firm. So, the salary paid to them is liable to GST. Comment. Show Answer

Q195) M/s ABC is a carrier providing transportation of goods. It also collects the cash on delivery of goods. What kind of supply is this? Show Answer

Q196) As per section 2(102) of the COST Act 2018, “services” means anything other than goods. Does this means that immovable property is also included in services? Show Answer

Q197) Actionable claim other than _____ shall not be considered as supply. Show Answer

Q198) Mr. A gave Rs. 500 note to Mr. B, who in return gave 5 notes of Rs. 100 back to Mr. A. Does this qualify “service” definition as per GST Law? Show Answer

Q199) Securities are _____ Show Answer

Q200) Facilitating or arranging transactions of securities is subject to GST. True or false? Show Answer

Q201) What are the supplies to which the reverse charge mechanism could be applied? Show Answer

Q202) Who are the persons liable to pay tax under reverse charge mechanism? Show Answer

Q203) What can be supplied under reverse charge mechanism? Show Answer

Q204) Supply under reverse charge mechanism involves movement of goods/services by: Show Answer

Q205) Input tax credit in case of reverse charge mechanism can be availed by: Show Answer

Q206) Can Input tax credit standing in the Electronic credit ledger be utilized for payment of tax under Reverse Charge Mechanism? Show Answer

Q207) Is the below statement correct:
“A person is not required to obtain registration if he is required to pay tax under reverse charge but he has not exceeded his threshold limit”
Show Answer

Q208) What document a registered person needs to maintain at the time of purchase from an unregistered person under Reverse Charge Mechanism? Show Answer

Q209) Who is Liable to be mandatorily registered under Reverse Charge Mechanism? Show Answer

Q210) Is ITC available to the supplier, supplying goods/Services under Reverse Charge Mechanism? Show Answer

Q211) Mr. A being an Input Service Distributor makes a purchase under Reverse charge Mechanism. Can he avail credit of such tax paid under such mechanism? Show Answer

Q212) Mr. X is liable to pay tax under Reverse Charge Mechanism. What shallbe the threshold limit applicable for registration of Mr. X Show Answer

Q213) Mr. Aman being an unregistered supplier- supplies goods worth of Rs. 1,50,000 to Mr. Ajay who is registered under GST. The Person liable to raise purchase voucher shall be: Show Answer

Q214) A person supplies goods worth of Rs. 2.5 lakhs on 18th August, 2018, which is received by the recipient on 20th August, 2018. Invoice on the same has been issued on 23rd August, 2018 and transaction as such is entered by the recipient on 22nd of August. What shall be the time of Supply in the given case? Show Answer

Q215) A person receives services worth of Rs. 2.5 lakhs on 20th August, 2018. Invoice on the same has been issued on 23rd August, 2018 and transaction as such is entered by the recipient on 25th of August. Payment of such service is made on 18th August, 2018. What shall be the time of Supply in the given case? Show Answer

Q216) Is Reverse Charge mechanism applicable to E-Commerce Operator? Show Answer

Q217) Uber being an E-commerce operator provides cab services to the passengers through various local service providers. The liability to pay tax on such services shall be applicable to: Show Answer

Q218) Mr. X being an unregistered trader, purchased raw cotton from an Agriculturist. The same is supplied to Mr. Z who is registered under GST. Who is liable to pay tax? Show Answer

Q219) Mr. Xbeing an agriculturist producing raw cotton. He makes a supply worth INR 75,000 to Mr. Z who is registered under GST. Who is liable to pay tax? Show Answer

Q220) A person makes supply of lottery to certain lottery distributor or selling agent within a state. The liability as such to pay tax on such supply shall fall on: Show Answer

Q221) Government of Maharashtra makes supply of lottery to certain lottery distributor or selling agent within the state. The liability as such to pay tax on such supply shall fall on: Show Answer

Q222) Is Advance payment made subject to Reverse Charge mechanism under the GST regime? Show Answer

Q223) What is the tax rate applicable on a composite dealer falling under Reverse Charge Mechanism? Show Answer

Q224) What is the amount of Input tax credit available to a composite dealer falling under Reverse charge mechanism? Show Answer

Q225) What are the invoicing rules to be followed under Reverse Charge Mechanism? Show Answer

Q226) What is the manner of payment of tax under Reverse charge? Show Answer

Q227) When input tax credit be claimed under Reverse Charge? Show Answer

Q228) Who are the persons liable to comply with return filling obligations under Reverse Charge? Show Answer

Q229) Registered recipient receiving goods or services from unregistered supplier shall furnish details of such supplies in: Show Answer

Q230) Mr. B being a registered supplier, shall furnish details of Outward supplies of notified goods under Section 9(3) of the CGST Act, 2017 in: Show Answer

Q231) Which of the following services are covered under RCM? Show Answer

Q232) Mr. X, a registered person purchased goods from an unregistered person, namely Mr. Y on 15th September 2017. Who is liable to pay tax? Show Answer

Q233) “All the provisions of CGST Act, SGST Act, UTGST Act & IGST Act shall be applicable on the person liable to pay tax under RCM.” Comment. Show Answer

Q234) Which of the statements is correct? Show Answer

Q235) If the goods being supplied by the person is exempted from GST, will the recipient still be liable to pay under RCM? Show Answer

Q236) When was the notification in respect to suspension of RCM u/s 9(4) was being issued? Show Answer

Q237) If the person makes supplies under RCM, will such supplies form a part of aggregate turnover? Show Answer

Q238) _____ excludes tax payable by a person under RCM. Show Answer

Q239) Persons who are required to pay tax under RCM are _____ Show Answer

Q240) Which of the following statements are true? Show Answer

Q241) Which section of the Act debars the person from utilizing ITC for payment of GST? Show Answer

Q242) Can the person avail the input tax credit of the tax paid under RCM? Show Answer

Q243) Mr. A was having Rs. 50,000 in his credit ledger in the month of January 2018 and in the same month he made purchases on which tax of Rs. 30,000 under RCM was to be paid. Which of the following method can be used for the same? Show Answer

Q244) An unregistered person of Haryana made a supply to a registered person in Delhi. Comment Show Answer

Q245) “Mr. X is only supplying services under RCM & the total supplies made during the year was Rs. 100 lakhs.” Comment. Show Answer

Q246) Mr. A has supplied goods to Mr. Y which are covered under RCM. Both of them are located in Delhi. Which tax shall be paid? Show Answer

Q247) Mr. X provides the transportation services just like a Goods transportation agency but doesn’t issue a consignment not. Will RCM be applicable on his supplies? Show Answer

Q248) Goods transportation agency (GTA) is registered & does not avail the ITC. He provides GTA services to another person. Will this transaction fall under RCM? What shall be the GST Rate? Show Answer

Q249) GTA is under expansion mode and is acquiring lot of trucks for the transportation. It wants to take the ITC on such capital goods. What rate shall he charge in order to avail the ITC? Show Answer

Q250) Notification No. 5/2017-CT dated 19th June 2017 provides a big relief. What is the relief provided in this notification? Show Answer

Q251) Central government made an advertisement in the newspaper about the sale of vehicles which are seized & confiscated by it. Mr. X purchases such vehicles from the Government for Rs. 20,00,000. Who shall be liable to pay tax? Show Answer

Q252) ABC Pvt. Ltd. Has taken consultancy services from an engineer in USA, Who shall be liable to pay tax & under what head? Show Answer

Q253) If an unregistered GTA gives services to an unregistered person. Who shall pay tax? Show Answer

Q254) Mr. A, a lawyer provides representational services to XYZ Pvt Ltd having a turnover of Rs. 15 lacs. Is RCM applicable? Show Answer

Q255) Mr. A, a lawyer provides representational services to XYZ Pvt. Ltd. having a turnover of Rs. 25 lacs. Is RCM applicable? Show Answer

Q256) Mr. A, a lawyer provides representational services to XYZ Pvt. Ltd. having a turnover of Rs. 25 lacs. What tax rate shall be applicable? Show Answer

Q257) Students of ACD College took sponsorship from XYZ Pvt. Ltd. and in return provided them a space in their fest which was to be held next month. In such case, who shall pay tax & at what rate? Show Answer

Q258) Central government gave a piece of land on rent to M/s ABC Pvt. Ltd., registered in Delhi. Who shall pay tax? Is RCM applicable? Show Answer

Q259) ABC Pvt. Ltd. appointed Mr. Z as their whole time director and paid his fees regularly on time. Is this supply covered under RCM? Show Answer

Q260) ABC Pvt. Ltd. appointed Mr. Z as their independent director and paid him the sitting fees. Is this supply covered under RCM? Show Answer

Q261) Punjab National Bank appointed Mr. Y, a recovery agent in order to recover the amount paid to a defaulter Mr. X. Who shall pay the tax in this supply? Show Answer

Q262) Comment on the correctness of the sentence - “Person can take the credit of the tax paid under RCM only when he has paid the tax.” Show Answer

Q263) Can supplier demand full payment of invoice when reverse charge is applicable? Show Answer

Q264) Reverse charge is applicable on _____ Show Answer

Q265) In case place of supply is in the Supplier's State, will GST on reverse charge be payable by the recipient? Show Answer

Q266) Is GST on reverse charge basis payable even if payment to supplier is not made? Show Answer

Q267) “Section 16(2) provides that the payment to supplier must be made within 180 days otherwise the ITC needs to be reversed.” Does this statement hold true in case of RCM? Show Answer

Q268) Comment - “The supplier is operating below the threshold limit that is why the recipient is not liable to pay tax under RCM.” Show Answer

Q269) Is supplier (operating under an e-commerce operator liable u/s 9(5)) exempt from GST in respect of non-e-commerce supplies? Show Answer

Q270) On which supplies RCM u/s 9(4) would be applicable? Show Answer

Q271) Which of the following services are covered under RCM?
i Recovery agent services to banks
ii Legal Consultancy
ill Goods Transport Agency
iv. Manpower Supply
v, Rent-a-Cab
Show Answer

Q272) Silk yam procured by M/s XYZ Pvt. Ltd. from a Trader, GST is payable by: Show Answer

Q273) Reverse Charge is applicable on _____ Show Answer

Q274) Reverse Charge is applicable on _____ Show Answer

Q275) Is RCM applicable on supplies procured by a composition dealer? Show Answer

Q276) When is the person eligible to claim the tax in case of RCM? Show Answer

Q277) Term “Reverse charge” is defined in which section of the CGST Act? Show Answer

Q278) In which table of GSTR-3B, the person needs to claim the ITC in respect of RCM? Show Answer

Q279) Mr. A, a GTA in Delhi supplied services of Rs. 60,000 to Mr. B, a registered person in Delhi & the entire amount was being paid to the GTA. What shall be the tax amount to be paid under RCM? Show Answer

Q280) GTA has the option to pay at _____ Show Answer

Q281) What is the threshold limit in case the persons of specified states takes fresh registration in composition levy? Show Answer

Q282) ABC Ltd., a manufacturer has got itself registered in Delhi on 01.12.2017 in composition scheme. It makes a supply to XYZ Ltd., a registered entity in Delhi. It is confused in respect to what is the GST rate applicable on it? Show Answer

Q283) ABC Ltd., a manufacturer has got itself registered in Delhi on 01.02.2018 in composition scheme. It makes a supply to XYZ Ltd., a registered entity in Delhi. It is confused in respect to what is the GST rate applicable on it? Show Answer

Q284) ABC Ltd., a trader has got itself registered in Delhi on 01.08.2017 in composition scheme. In the month of August, it make supply of taxable goods worth Rs. 3 lacs & exempted goods worth Rs. 1 lac. On what value it shall pay the GST to the Government? Show Answer

Q285) ABC Ltd., a trader has got itself registered in Delhi on 31.1.2018 in composition scheme. In the month of August, it make supply of taxable goods worth Rs. 3 lacs & exempted goods worth Rs. 1 lac. On what value it shall pay the GST to the Government? Show Answer

Q286) Who is not eligible to opt for composition scheme? Show Answer

Q287) ABC Pvt. Ltd., a registered entity in Delhi in composition scheme has received order from 4 states as specified below of Rs. 5 lacs, 6 lacs, 7 lacs & 2 lacs respectively. Being a composition dealer, which order can he accept? Show Answer

Q288) ABC Pvt. Ltd., has started his business in Delhi & has got himself registered in Composition scheme. He has purchased capital goods worth Rs. 128,000 (tax amount Rs. 28,000) andinputs worth Rs. 50,000 (tax amount Rs. 7,600). What is the eligible amount of ITC that it can claim? Show Answer

Q289) ABC Pvt. Ltd. is having place of business in 3 States namely Haryana, Punjab & Rajasthan each having turnover of Rs. 20 lacs, 60 lacs, 80 lacs respectively. Which State is eligible to opt for composition scheme? Show Answer

Q290) Can the person operating in regular scheme shift to composition scheme in middle of the financial year? Show Answer

Q291) The person was operating in regular scheme. Nowin FY 2018-19, he wants to opt for the composition scheme. Which form he must file to provide details of the input tax credit in respect of the stock of goods held with him on the day preceding the date of opting in composition scheme. Show Answer

Q292) The person was operating under normal scheme, but now he wants to convert in composition scheme. Which form he must file? Show Answer

Q293) In which form can the person file for withdrawal of composition scheme? Show Answer

Q294) Whether a restaurant serving alcohol along with other foods etc. to its customers can opt for composition scheme under Section 10? Show Answer

Q295) What is the threshold limit of turnover in the preceding financial year for opting to pay tax under composition scheme for States other than special category States? Show Answer

Q296) Can a registered person opt for composition scheme only for one out of his 3 business verticals having same Permanent Account Number? Show Answer

Q297) What document shall a person under composition scheme issue to its customer? Show Answer

Q298) Which of the following will be excluded from the computation of ‘aggregate turnover’? Show Answer

Q299) What shall be the consequences if the turnover of a registered person opting to pay taxes under composition scheme during the year 2017-18 crosses the threshold limit? Show Answer

Q300) Which return has to be filed by the composition dealer? Show Answer

Q301) ABC Ltd., a person registered in composition scheme, operating in 4 different states has filed the withdrawal intimation in one State. Will this intimation be applicable to all places of business? Show Answer

Q302) Can a person paying tax under composition scheme make supplies of goods to SEZ located in same State? Show Answer

Q303) A registered person has excess 1TC of Rs. 30, 000 in his last VAT return for the period immediately preceding the appointed day. Under GST he opts for composition scheme. Can he carry forward the aforesaid excess ITC to GST? Show Answer

Q304) Can a registered person avail input tax credit in case he makes purchase of goods from a taxable person paying tax under the composition scheme? Show Answer

Q305) Which of the following returns is to be filed by the composition dealer? Show Answer

Q306) What form is to be filed for intimation by the taxpayer that he shall be making the payment of tax under composition scheme? Show Answer

Q307) Can the option to pay tax under composition levy be exercised at any time of the year? Show Answer

Q308) What are the other conditions and restrictions subject to which a person is allowed to avail composition scheme? Show Answer

Q309) Can a person paying tax under composition levy, withdraw voluntarily from the scheme? Show Answer

Q310) Will the person be eligible to claim the ITC of the stock held by the person, in case he is denied by the proper officer to pay tax under composition scheme? Show Answer

Q311) In which form the officer shall issue notice in case he has reasons to believe that the person is not eligible to opt for composition scheme? Show Answer

Q312) In which form the officer shall pass the order, in case he is satisfied that the person is not eligible to opt for the composition scheme? Show Answer

Q313) Which of the following person is ineligible to opt for composition scheme? Show Answer

Q314) ABC Pvt. Ltd., a Delhi based manufacturer of the pan masala, has started manufacturing biscuits within same PAN. His threshold of Rs. 20 lacs is crossed but is expected to be below Rs. 80 lacs in the current financial year. Can he opt for composition scheme? Show Answer

Q315) Which of the following person cannot opt for composition scheme? Show Answer

Q316) What are the benefits of opting in composition scheme? Show Answer

Q317) Calculate the tax to be paid by Mr. A, a composition dealer who is involved in trading of garments. Details of his business is as below:
Purchases = Rs. 300,000 (including taxes of 45,762) Cost of products sold = Rs. 700,000 Invoice value = Rs. 900,000
Show Answer

Q318) Will composition supplier make the payment of CGST & SGST in separate heads or shall make one combined payment? Show Answer

Q319) Mr. A, a composition dealer who trades in garments has received an order from China of Rs. 5 lacs. Can he accept this order? Show Answer

Q320) A person operating in composition issue a tax invoice to a customer. Is the person correct in raising the invoice? Show Answer

Q321) Mr. A, a garment trader is also providing certain exempt services like extending deposits, loans etc. Can he opt for composition scheme? Show Answer

Q322) What are the notified goods that have been kept outside the purview of a composition dealer? Show Answer

Q323) If the show cause notice in Form GST CMP-05 has been issued on 15th March 2018, then by when can the taxpayer (composition dealer) submit his reply? Show Answer

Q324) If the show cause notice in Form GST CMP-05 has been issued on 30th March 2018, then in which form can the taxpayer (composition dealer) submit his reply? Show Answer

Q325) A person registered in composition scheme in FY 17-18. Now, he again wants to operate in this scheme in FY 18-19. Does he need to file a fresh declaration for the same? Show Answer

Q326) The action of removing any tax obligation or liability imposed can be called as _____ - Show Answer

Q327) Under GST regime, who has been given the authority to provide for any exemption? Show Answer

Q328) There is only on e way of granting exemption. Show Answer

Q329) What are the ways of granting exemption? Show Answer

Q330) Under _____ section of CGST/SGST Act and _____ section of IGST Act, Government can issue a general exemption notification. Show Answer

Q331) Under _____ section of CGST/SGST Act and _____ section of IGST Act, Government can grant exemption by way of special order. Show Answer

Q332) Services by a hotel, inn, guest house, club or campsite are exempted for residential/lodging purposes - Show Answer

Q333) Government can withdraw the issued exemption at any time. Show Answer

Q334) An exemption notification has been issued on 24.09.2018 to provide for an exemption in the tax rate charged on a particular good (The good has become taxable on 21.07.2018 vide a notification dated 20.07.2018), stating the exemption would be applicable from 01.10,2018. From which date onwards the assessee can claim exemption? Show Answer

Q335) Exemption notification can be withdrawn from _____ effect. Show Answer

Q336) Is it permissible to grant different exemptions to different categories or classes? Show Answer

Q337) The term ‘public interest’ is _____ vague and uncertain. Show Answer

Q338) The Government has issued a notification providing exemption to a small scale manufacturer. Some other manufacturer union stands against it in the view that it is not in public interest rather it would be in interest of a particular smaller section, harming the competitive environment, are they correct in their view point? Show Answer

Q339) What would be the consequence of challenging a notification not in public interest? Show Answer

Q340) An assessee has paid GST even if it has been exempted from payment, can he do so, if yes, what would be its consequence? Show Answer

Q341) Which of the following statements is correct with respect to exemption by way of special order?
1. Exemption by way of special order can be issued retrospectively.
2. It is necessary to publish the order in official gazette.
Show Answer

Q342) A person has claimed exemption in his supply of goods (of which he is ineligible) and later on when he was asked to provide reasons for claiming such exemption, he neglected totally on the grounds that such exemption will be available to him in future. Which of the below statement is correct in this regard? Show Answer

Q343) A person forgot to avail exemption before supply of goods and charged GST, what would be its consequence- Show Answer

Q344) Which of the following statement is correct? Show Answer

Q345) An exemption notification should be construed strictly. Comment. Show Answer

Q346) Does exemption from CGST automatically operate as exemption from SGST? Show Answer

Q347) Does exemption from IGST automatically operate as exemption from CGST? Show Answer

Q348) Does exemption from IGST automatically operate as exemption from GST on imports? Show Answer

Q349) Is the exemption or exclusion from GST the same thing? Show Answer

Q350) _____ from GST means that GST will not apply either by treating it neither as supply of goods nor as services or by excluding it from section 9. Show Answer

Q351) Can Court amend or enlarge scope of exemption notification? Show Answer

Q352) Which section belongs to give power to the government to clarify the scope of exemption? Show Answer

Q353) If the effective date is not mentioned in the notification, date of issue of notification shall be treated as effective date. Comment. Show Answer

Q354) Is it necessary to deposit the tax collected wrongly on the supply of goods or services exempted? Show Answer

Q355) What would be the mode of granting exemption in case of exceptional circumstances?

Show Answer

Q356) Which one of the following is true? Show Answer

Q357) Which one of the following shall not be exempted from GST? Show Answer

Q358) Service by way of transfer of _____ is exempt from GST. Show Answer

Q359) Services by a person by way of conduct of any _____ is exempt from GST. Show Answer

Q360) Services provided to the Central Government, State Government or Union Territory or local authority or a Governmental Authority by way of _____ are exempt. Show Answer

Q361) _____ services by the Central Government, State Government, Union Territory or Local Authority are exempt from GST. Show Answer

Q362) Which of the following services is exempt? Show Answer

Q363) Renting of residential dwelling for any purpose is exempt from GST. Comment. Show Answer

Q364) Following are the types of exemptions that can be issued: Show Answer

Q365) Power to grant exemption is given in Section 11 of the CGST Act. Which section of the Act empowers Government to withdraw the exemption? Show Answer

Q366) Comment: “An exemption given by the Government be withdrawn before a specific period.” Show Answer

Q367) “The exemption was issued by the Government on 1st July 2018 & it was supposed to be effective till 31st August 2018. But due to some reasons Government has to withdraw the same on 31 st July 2018. The reasons for the same were explained in the public domain.”
Is the statement correct?
Show Answer

Q368) In Ques. 42, which principle should be applied in order to make it correct? Show Answer

Q369) The exemption notification must be issued in public interest. Public interest means _____ Show Answer

Q370) Comment - "If public interest demands, the exemption can be given wholly or partly, & with or without any conditions." Show Answer

Q371) What is the meaning of ‘absolute exemptions’? Show Answer

Q372) Conditional exemption is mandatory to follow. True or false? Show Answer

Q373) Where two exemption notifications are available for the assessee, which exemption can the person opt? Show Answer

Q374) Government granted exemption to PSU’s but did not gave the same to private sector. Comment. Show Answer

Q375) The exemption notification cannot be amended retrospectively. But if there is some drafting error or mistake or ambiguity, can it be clarified retrospectively? Show Answer

Q376) True or false -“If an applicant (taxable person under GST) does not claim benefit under a particular exemption notification at initial stage, he is not debarred, prohibited or estopped from claiming such benefit at a later stage.” Show Answer

Q377) Exemption can be claimed at _____ stage even if not claimed at _____ stage. Show Answer

Q378) True or false: “A claim for exemption can be made for first time in appeal before Appellate Authority or even in de novo proceedings.” Show Answer

Q379) True or false: “If an exemption notification is found to be unlawful, High Court can strike it down. However, Court cannot expand the exemption to others. It cannot give a general remission when only restricted exemption is intended.” Show Answer

Q380) Where there are two possible interpretations of taxing provisions, one which is _____ to the assessee should be preferred. Show Answer

Q381) Which of the categories of registered persons who are being eligible for the composition scheme under the CGST Act, 2017:
Show Answer

Q382) The composition levy payable by a registered person whose aggregate turnover in the preceding Financial Year did not exceed One Crore and fifty lakh rupees making supply by way of or as part of any services or in any other manner whatsoever of goods being food or any other article for human consumption or any drink (other than Alcoholic Liquor for human consumption) where such supply or service is for cash or defer payment or other valuable consideration shall be at .........
turnover. Show Answer

Q383) The liability to pay GST would depend on the mechanism the transaction aligns to the supplier who is registered with GST, issues a tax invoice, collects the GST and pays it to the Government. This mechanism under GST is known as ....... Show Answer

Q384) The exempt supply has been defined as supply of any goods/services/both, which attract a Nil rate of tax, or which may be wholly exempt from tax, and therefore, includes non-taxable supplies. Which of the following is covered as an exempt supply under GST?
Show Answer

Q385) The supply of Goods/Services/both, where location of supplier and the place of supply are in the same State or same Union Territory under CGST Act, 2017 and UTGST Act, 2017 is known as a ........... Show Answer

Q386) The mechanism of GST Council is to ensure _____
on
different aspects of GST between the Centre and the States as well as amongst the States. The Chairperson of the GST Council is _____ . Show Answer

Q387) GST is covered under ____ legislations whereas integrated GST, Compensation cess and Central GST are being charged by _____. Show Answer

Q388) GST Council is the _______ constituted under _____ for making recommendations on various issues relating to policy making, formulation of principles and implementation of policies under Goods and Services Tax regime having its Headquarters located at ____ .
Show Answer

Q389) Section 10 of the CGST Act, 2017 contains the provisions regarding composition levy having objective to reduce compliance cost for the small tax payers who are having an annual turnover of less than Rs._____
in the preceding financial year. However, in the States of Arunachal Pradesh and Uttarakhand the aggregate turnover limit shall be Rs. ______ . Show Answer

Q390) A combo pack of cosmetic products comprising of items of (i) Hair Dryer of value of Rs 1,500 taxable under GST @ 28%. (ii) Tooth-paste of value of Rs.500 taxable @ 12% and (iii) different types of Combs of value of Rs 500 taxable @ 5%. The total value of combo pack comprising of all such items is of Rs 2,400. Tax to be charged on such combo pack under the CGST Act, 2017 shall be of ____ Show Answer

Q391) A person opting to pay tax as per section 10 of the CGST Act, 2017 under composition levy shall as required in Chapter-II of Central Goods and Service Tax Rules, 2017 within 90 days of exercise of option give the intimation of details of stock and inward supplies from unregistered person in Form No. _____ Show Answer

Q392) The Government being satisfied that in the public interest it is necessary so to do, it may on the recommendation of the Council grant exemption from tax as per section 11 of the CGST Act, 2017 as a general exemption and/or as a specific exemption. The general exemption under section 11(1) of the CGST Act, 2017 is granted by _____ Show Answer

Q393) The liability to pay GST would depend on the mechanism the transaction aligns to the supplier who is not registered under GST, neither issues a tax invoice nor collects the GST. Tax to the Government on such supply is paid by the recipient. This mechanism under GST is known as Show Answer

Q394) Ramji Medicals is a retail trader of medicines covered by composition levy of GST. For the financial year 2022-23, what is the 'due date' for filing annual return GSTR-4? Show Answer

Q395) Who can be the chairperson for the Goods and Service Tax Council?
Show Answer

Q396) Which of the following product is liable for Central Excise duty and not liable for GST ? Show Answer

Q397) A supply made by a taxable person to a recipient consisting of two or more taxable supply of goods or services or both or any combination thereof which are naturally bundled and supplied in conjunction with each other in the ordinarily course of business out of which one is a principal supply has been defined under the CGST Act, 2017 to mean: Show Answer

Q398) Ashoka Enterprises appoints Babulal to procure certain goods for them. Babulal identifies various suppliers who can provide such goods and asks Chetna Enterprises to send the goods and issue the invoice directly to Ashoka Enterprises. Examine and state in the context of CBIC Circular No. 57/31/2018-GST and provisions of CGST Act, 2017 the act of Babulal in this case be treated as of
Show Answer

Q399) Various taxes levied under different Acts were sub-summed under CGST Act, 2017 on the objective of one nation one tax. However, certain items still continue to be taxed both under the Central Excise law & GST law even after implementation of CGST Act, 2017. Find such items out of the following:
Show Answer

Q400) As per provision of CGST Act, 2017, supply comprising of two or more individual supplies of goods or services deliberately bundled by a taxable person for a single price that attracts the highest rate of tax of any of the supplies with the package is called as.... Show Answer

Q401) A registered person can opt under Composition Levy only in respect of one out of his two or more business verticals having same Permanent Account Number (PAN) as per provisions of the CGST Act, 2017 Show Answer

Q402) Schedule-ll of the CGST Act, 2017 lists various activities or transactions which are to be treated as supply of goods or supply of services. Find and state which out of the following activities, is a supply of services.
Show Answer

Q403) Section 10 of the GST Act, 2017 contains the provisions regarding composition levy. Section 10(2A) has enhanced the scope of composition levy primarily for small service providers. Find from the following, who cannot opt for composition levy despite enhancement of its scope: (i) Supplier of services as Salon Stylist
(ii) Supplier of goods which are not ieviable to tax
(iii) Manufacturer of furniture
(iv) Manufacturer of Ice-cream
(v) Casual taxable person Show Answer

Q404) Services provided to an educational institution are being notified as exempt from the levy of tax under GST. Find, from the following services provided to an educational institution by different service providers, which are exempt from the levy of tax under GST:
Show Answer

Q405) Import of services under the provisions of GST is to be treated as.......and would be subject to tax which is to be charged under..... Show Answer

Q406) "Goods or Services or both together are often supplied in combination and that's when it may not be simple enough to distinguish supplies and identify separately, as each of them may attract a different rate of tax but is being sold as one package". In this context examine the following statements and identify which are not correct example of supply as defined in sections 2(30) and 2(74) of the CGST Act, 2017:
(i) Atal buys a Car and also purchases warranty and maintenance package for the car by paying a nominal amount. Car and package of warranty & maintenance are supply as per section 2(74) of the Act. (ii) Atal buys a Car and purchases package for warranty and maintenance of the Car by paying a nominal amount. Car and package of warranty & maintenance are supply as per section 2(30) of the Act
(iii) Rajni buys a microwave oven and some utensils for use in microwave oven. Both microwave oven & utensils are sold at a single price. Microwave oven & utensils are a supply as per section 2(74) of the Act.
(iv) Rajni buys chocolates, juices and butter from a shop. All the items have different prices. Chocolates, juices & butter are supply as per section 2(74) of the Act. Show Answer

Q407) Generally the supplier of goods or services is liable to pay GST. However, in specifed case the liability may be cast on the recipient under the reverse charge mechanism (RCM). Find and state in which out of the following cases the GST is payable by the recipient of services under RCM:
(i) Services provided by way of sponsorship to MNO Ltd. (ii) Services given by Y Ltd. to Ram through its director (iii) Services by department of Posts by way of speed post to ABC Ltd. (iv) Services provided by a recovery agent to IGB Bank Ltd Show Answer

Q408) Section 10 of the CGST Act, 2017 contains the provisions regarding composition levy with the objective to bring simplicity and to reduce the compliance cost for the small tax payers. State which out of the following statements is not correct for a tax payer who has opted for composition scheme :
Show Answer

Q409) Tax payers who are required to pay tax for the supply of goods or services or both on the basis of reverse charge (RCM) under GST have to get registered themselves when they 'cross the threshold limit of turnover of Show Answer

Q410) Furnishing of details of outwards supplies and of inward suppliers as per section 37 and 38 of CGST Act, 2017 are not applicable on a person paying tax under composition scheme. However, a person who has opted for composition scheme is still liable to file a return by 30th April, following the end of financial year in Form No........
Show Answer

Q411) Can the taxable person under Composition Scheme claim
input tax credit?
Show Answer

Q412) What should be the treatment of tax element in a capital asset under CGST Act, 2017 ?
Show Answer

Q413) Which out of the following statements is TRUE regarding Composition Scheme in CGST Act, 2017:
Show Answer

Q414) Which out of the following options is not the correct answer relating to GST Council?
Show Answer

Q415) Which Model of GST is introduced in India? Show Answer

Q416) GST is applicable on_
Show Answer

Q417) HSN Code is not required in invoice when turnover is less than.
Show Answer

Q418) When president assent was obtained for Central GST
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Q419) Goods and Service tax council is referred in which section
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Q420) Non Taxable territory means: Show Answer