Practice Test

Q1) GST is one of the widely accepted indirect taxation system prevalent in more than ........... countries across the globe. Show Answer

Q2) The first committee to design GST model was headed by - Show Answer

Q3) First discussion paper (FDP) which formed the basis for GST in 2009 was released by - Show Answer

Q4) Roll out of GST requires constitutional amendment because? Show Answer

Q5) One of the following states does not fall under special category given under Act. 279A of the Constitution Show Answer

Q6) .................................. was first country to adopt GST as indirect system of taxation. Show Answer

Q7) GST has rolled out with effect from ............................... . Show Answer

Q8) GST is ............................ consumption tax. Show Answer

Q9) India has adopted ........................... model of GST based on federal structure. Show Answer

Q10) The GST is recommended by the ........................... on implementation of the Fiscal Responsibility and Budget Management (FRBM) Act, 2003. Show Answer

Q11) The first State which ratified the GST Bill in India. Show Answer

Q12) The items which will be taxable both under current Central Excise Law and new GST even after the implementation of the GST Act. Show Answer

Q13) The recommendation of the GST Council will be ........................... . Show Answer

Q14) The decision of the GST Council should be taken based on majority votes not less than: Show Answer

Q15) The weightage of the votes of the Central Government in GST Council Decision will be ........................... . Show Answer

Q16) The quorum required for a meeting of the GST Council will be ........................... . Show Answer

Q17) Which of the following taxes have been subsumed in GST? Show Answer

Q18) List-I of the Constitution contains matters in respect of which ........................... has the exclusive right to make laws. Show Answer

Q19) GST is levied on supply of all goods and services except: Show Answer

Q20) On Petroleum Crude, High Speed Diesel, Motor Spirit (commonly known as Petrol), Natural Gas and Aviation Turbine Fuel: Show Answer

Q21) The functions of Goods and Services Network (GSTN) include: Show Answer

Q22) Which article of the Constitution outlines the composition and functions of the GST Council? Show Answer

Q23) Goods and Service Tax council referred in which section Show Answer

Q24) Weightage of vote for centre at GST council Show Answer

Q25) Weightage of States (combined together) at GST council Show Answer

Q26) Who is chairperson of GST council Show Answer

Q27) When GST council constituted Show Answer

Q28) When President assent was obtained for central GST Show Answer

Q29) What are different types of supplies covered under the scope of Supply? Show Answer

Q30) The activities to be treated as supply of goods or supply of services as referred to in ........................... of CGST Act, 2017. Show Answer

Q31) Supply includes import of services for a consideration ........................... Show Answer

Q32) Activities made or agreed to be made without a consideration covered in scope of supply are specified in ........................ . Show Answer

Q33) Activities or transactions specified in ........................ shall be treated neither as a supply of goods nor a supply of services. Show Answer

Q34) Activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated as ........................ . Show Answer

Q35) Powers to declare certain activities/ transactions as neither supply of goods nor of services Show Answer

Q36) Transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed ........................ . Show Answer

Q37) Any treatment or process which is applied to another person's goods is ........................ . Show Answer

Q38) Where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is ........................ by the person. Show Answer

Q39) Where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is ........................ Show Answer

Q40) Renting of immovable property is ........................ . Show Answer

Q41) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier is ........................ . Show Answer

Q42) Temporary transfer or permitting the use or enjoyment of any intellectual property right is ........................ . Show Answer

Q43) Development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software is ........................ . Show Answer

Q44) Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act is ........................ . Show Answer

Q45) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration is ........................ . Show Answer

Q46) Works contract under GST is goods used in work relating to - Show Answer

Q47) IGST deals with Show Answer

Q48) Supply, by way of or as part of any service 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, deferred payment or other valuable consideration shall be ............................ Show Answer

Q49) Supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration is ................................... . Show Answer

Q50) The duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity is ................................. . Show Answer

Q51) The duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of CGST Act, 2017 is ..................................... . Show Answer

Q52) Gifts not exceeding .......................... in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both. Show Answer

Q53) The shall be treated as supplv even if made without consideration: Show Answer

Q54) ............... shall be treated as supply even if made without consideration: Show Answer

Q55) ................shall be treated as supply even if made without consideration: Show Answer

Q56) Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business shall. Show Answer

Q57) Example for a Supply of Goods in which possession of the goods are transferred, but, the title on the same will be transferred at a future date Show Answer

Q58) Example for a Supply of Goods in which possession of the goods is transferred, but, the Title of the Goods is not transferred at all and thereby attains the character of a supply of Service Show Answer

Q59) Suppose, a person has a permit to operate a business venture, but, he refrain from operating such a business venture as per a contract between the other business man in the same line of business for a consideration. Whether it is a Taxable Supply of Service in GST? Show Answer

Q60) Which of the following free Supply of Goods and Services are Taxable Supply in GST? Show Answer

Q61) Actionable claims are Show Answer

Q62) .................... specifies the activities to be treated as supply even if made without consideration. Show Answer

Q63) Which of the following activity is outside the scope of supply and not taxable under GST? Show Answer

Q64) Which of the following activities is a supply of services? Show Answer

Q65) Intra-State supply is liable to ................................. . Show Answer

Q66) Which of the following taxes levied on intra-State supply? Show Answer

Q67) The Tax applicable to interstate supplies will be: Show Answer

Q68) Supply of the following is not liable to CGST ................................. Show Answer

Q69) The central tax on the supply of ................................. shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. Show Answer

Q70) ................................. is the maximum rate prescribed under CGST Act, 2017. Show Answer

Q71) ................................. notifies the rate of central tax to be levied under CGST Act, 2017. Show Answer

Q72) What are the supplies on which reverse charge mechanism would apply? Show Answer

Q73) In case of supply of goods or services by unregistered supplier to registered person, the tax is to be paid by ................................. . Show Answer

Q74) Whether Alcoholic Liquor for industrial and other usages is taxable under GST? Show Answer

Q75) The tax liability of a person receiving the goods instead of the person supplying the goods will be knows as: Show Answer

Q76) Which of the following is not included in aggregate turnover. Show Answer

Q77) IGST is levied on: Show Answer

Q78) .................................. is levied on the import of goods and/or services. Show Answer

Q79) The maximum rate of IGST can be: Show Answer

Q80) On supply of which of the following items, GST shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council: Show Answer

Q81) A radio taxi driver has provided his services through Electronic Commerce Operator ? Meru Cabs. The tax on such supplies shall be paid by the .................................. . Show Answer

Q82) Which of the following persons can opt for composition scheme? Show Answer

Q83) The threshold limit of turnover in the preceding financial year for opting to pay tax under composition scheme other than Specified states is ...........................? Show Answer

Q84) What is the threshold limit of turnover in the preceding financial year to be eligible for composition levy in Delhi? Show Answer

Q85) The threshold limit of turnover in the preceding financial year for opting to pay tax under composition scheme in north eastern states is ........................... Show Answer

Q86) The turnover limit of Rs. 75 lakh for composition scheme is not applicable to the state of - Show Answer

Q87) What is the rate applicable under CGST to a registered person being a manufacturer opting to pay taxes under composition scheme? Show Answer

Q88) What is the rate applicable under CGST and SGST to a registered person being a manufacturer opting to pay taxes under composition scheme? Show Answer

Q89) What is the rate applicable under CGST to a registered person being a hotelier opting to pay taxes under composition scheme? Show Answer

Q90) What is the rate applicable under CGST and SGST to a registered person being a hotelier opting to pay taxes under composition scheme? Show Answer

Q91) Can a registered person opt for composition scheme only for one out of his 5 business verticals having same Permanent Account Number? Show Answer

Q92) Can a registered person opting for composition scheme collect tax on his outward supplies? Show Answer

Q93) Which of the following will be excluded from the computation of "aggregate turnover"? Show Answer

Q94) What will happen if the turnover of a registered person opting to pay taxes under composition scheme during the year2017-18 crosses a Rs. 100 lakhs? Show Answer

Q95) XYZ Ltd. is supplier of goods as well as services other than exempt services. He can opt for composition scheme in respect of .................................... . Show Answer

Q96) XYZ Ltd. is manufacturer of goods opted for composition levy has effected turnover of Rs. 70,00,000 during Financial Year 2017-18. The CGST portion of composition tax payable by XYZ Ltd. is .................................... . Show Answer

Q97) The following suppliers cannot opt for composition scheme .................................... . Show Answer

Q98) Suppose, One Taxable Person with same PAN having business Verticals at Alwar and Ajmer and his Aggregate Turnover in a financial year does not exceed Rs. 100 lakhs. Can he opt composition levy of tax at Alwar and Normal Levy at Ajmer? Show Answer

Q99) Can Mr. X who is engaged in intra-State supply of Company Secretary services in the State of Rajasthan opt for composition scheme. Show Answer

Q100) ................... means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Show Answer

Q101) .................................. means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary. Show Answer

Q102) ................................. means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. Show Answer

Q103) What are the factors differentiating Composite Supply & Mixed Supply? Show Answer

Q104) Which of the following supplies are naturally bundled? Show Answer

Q105) A ........................... supply comprising of two or more supplies shall be treated as the supply of that particular supply that attracts highest rate of tax. Show Answer

Q106) The liability to pay GST arise ..................... in case of supply of goods. Show Answer

Q107) Time of supply of goods under CGST Act, 2017 is ......................... . Show Answer

Q108) Time of supply of goods liable to tax under reverse charge mechanism is ............................ . Show Answer

Q109) Date on which the supplier receives the payment as per section 12 of CGST Act is ? Show Answer

Q110) What is time of supply of goods liable to tax under reverse charge mechanism? Show Answer

Q111) What is the time of supply of service if the invoice is issued within 30 days from the date of provision of service? Show Answer

Q112) What is the time of supply of service if the invoice is not issued within 30 days from the date of provision of service? Show Answer

Q113) What is the time of supply of service in case of reverse charge mechanism? Show Answer

Q114) What is the time of supply of service where services are received from an associated enterprise located outside India? Show Answer

Q115) Time of supply of vouchers in respect of goods when the supply with respect to the voucher is identifiable is ....................... . Show Answer

Q116) Time of supply of vouchers in respect of goods when the supply with respect to the voucher is not identifiable is ...................... . Show Answer

Q117) What is date of receipt of payment? Show Answer

Q118) Where the supplier of taxable goods receives an amount upto ............................... in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice in respect of such excess amount. Show Answer

Q119) The date on which the supplier receives the payment shall be Show Answer

Q120) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods.
Date of Removal - 01-10-2017;
Date of invoice - 02-10-2017;
Date when goods made available to recipient - 03-10-2017;
Date of receipt of payment - 15-11-2017 Show Answer

Q121) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods.
Date of Removal - 03-10-2017;
Date of invoice - 01-10-2017;
Date when goods made available to recipient - 04-10-2017;
Date of receipt of payment - 25-11-2017 Show Answer

Q122) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods.
Date of Removal - 04-11-2017;
Date of invoice - 04-11-2017;
Date when goods made available to recipient - 06-11-2017;
Date of receipt of payment - 01-10-2017 Show Answer

Q123) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case supply does not involve movement of goods.
Date of invoice - 02-10-2017;
Date when goods made available to recipient - 03-10-2017;
Date of receipt of payment - 15-11-2017 Show Answer

Q124) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case recipient of goods is liable to pay tax under reverse charge mechanism.
Date of invoice - 01-10-2017;
Date of receipt of goods - 05-10-2017;
Date of payment in books - 10-10-2017;
Date when payment debited in bank account - 12-10-2017 Show Answer

Q125) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case recipient of goods is liable to pay tax under reverse charge mechanism.
Date of invoice - 01-10-2017;
Date of receipt of goods - 15-10-2017;
Date of payment in books - 10-10-2017;
Date when payment debited in bank account - 12-10-2017 Show Answer

Q126) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case recipient of goods is liable to pay tax under reverse charge mechanism.
Date of invoice - 01-10-2017;
Date of receipt of goods - 15-10-2017;
Date of payment in books - 12-10-2017;
Date when payment debited in bank account - 10-10-2017 Show Answer

Q127) Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case recipient of goods is liable to pay tax under reverse charge mechanism.
Date of invoice - 01-10-2017;
Date of receipt of goods - 15-11-2017;
Date of payment in books - 18-11-2017;
Date when payment debited in bank account - 20-11-2017 Show Answer

Q128) XYZ Ltd. has purchased for its employees 100 vouchers dated 24-12-2017 worth Rs. 1,000 each from ABC Ltd, a footwear manufacturing company. The vouchers were issued by ABC Ltd. on 25-12-2017. The vouchers can be encashed at retail outlets of ABC Ltd. The same were given to employees on 26-12-2017. The employees of XYZ Ltd. encashed the same on 01-01-2018. Determine time of supply of vouchers. Show Answer

Q129) From the following information determine the time of supply if goods are supplied on approval basis:
Removal of goods - 01-12-2017;
Issue of invoice - 15-12-2017;
Accepted by recipient - 05-12-2017;
Receipt of payment - 25-12-2017 Show Answer

Q130) From the following information determine the time of supply if goods are supplied on approval basis:
Removal of goods - 01-12-2017;
Issue of invoice - 25-07-2018;
Accepted by recipient - 25-07-2018;
Receipt of payment - 20-07-2018 Show Answer

Q131) Mr. A supplies goods worth Rs. 23,600 to Mr. B and issues an invoice dated 28-7-2017 for Rs. 23,600 and Mr. B pays Rs. 24,000 on 30-7-2017 against such supply of goods. The excess Rs. 400 (being less than Rs. 1,000) is adjusted in the next invoice for supply of goods issued on 15-8-2017. Identify the time of supply and value of supply: Show Answer

Q132) The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which. Show Answer

Q133) Suppose, one dealer has sent some goods to another dealer for Sales on Approval Basis. In absence of any confirmation even after 6 months, it will be treated as: Show Answer

Q134) Suppose one dealer received a receipt of Rs. 5 lakhs in respect of the supply without issuing any invoice or not making any supply of goods for the time being. Whether this receipt is taxable under GST? Show Answer

Q135) What is the time of supply of service if the invoice is issued within 30 days from the date of supply of service? Show Answer

Q136) What is the time of supply of service if the invoice is not issued within 30 days from the date of supply of service and no advance payments are received? Show Answer

Q137) How is the date of receipt of payment by the supplier determined? Show Answer

Q138) Minimum Service periods required to constitute a continuous supply of services with periodic payment ........................ . Show Answer

Q139) What is the time of supply of service in case of reverse charge mechanism? Show Answer

Q140) What is the time of supply of service in case an associated enterprise receives services from the service provider located outside India? Show Answer

Q141) What is the time of supply of vouchers in respect of services when the supply with respect to the voucher is identifiable? Show Answer

Q142) Value of services rendered is of 1,18,000. Date of issue of invoice is 5th September 2017. Advance Received is Rs. 20,000 on 20th August 2017. Balance amount received on 7th September 2017. What is the time of supply of service. Show Answer

Q143) Determine the time of supply in each of following independent cases in accordance with provisions of CGST Act, 2017:
Date of actual supply of service - 10-11-2017;
Time [Date] of Invoice, Bill or Challan as the case may be - 30-11-2017;
Date on which payment received - 15-12-2017 Show Answer

Q144) Determine the time of supply in each of following independent cases in accordance with provisions of CGST Act, 2017:
Date of actual supply of service - 10-11-2017;
Time [Date] of Invoice, Bill or Challan as the case may be - 30-11-2017;
Date on which payment received - 15-11-2017 Show Answer

Q145) Determine the time of supply in each of following independent cases in accordance with provisions of CGST Act, 2017:
Date of actual supply of service - 10-11-2017;
Time [Date] of Invoice, Bill or Challan as the case may be - 12-12-2017;
Date on which payment received - 30-04-2018 Show Answer

Q146) Determine the time of supply in each of following independent cases in accordance with provisions of CGST Act, 2017:
Date of actual supply of service - 10-11-2017;
Time [Date] of Invoice, Bill or Challan as the case may be - 22-12-2017;
Date on which payment received - 12-12-2017 Show Answer

Q147) Apte & Apte Ltd. is located in India and holding 51% of shares of Wilson Ltd., a USA based company. Wilson Ltd. provides Business Auxiliary Services to Apte & Apte Ltd. :- From the following details, determine the time of supply of Apte & Apte Ltd.: Agreed consideration : US $ 1,00,000; Date on which services are supplied by Wilson Ltd. : 16-12-2017; Date on which invoice is sent by Wilson Ltd. : 19-12-2017; Date of debit in the books of account of Apte & Apte Ltd. : 30-12-2017; Date on which payment is made by Apte & Apte Ltd. : 23-03-2018 Show Answer

Q148) From the following information determine the time of supply of services where services are taxed on reverse charge basis.
Date of invoice issued by supplier - 30-11-2017;
Date of completion of service - 30-11-2017;
Date of payment by recipient - 10-12-2017;
Entry of receipt of services in recipient's books - 12-12-2017 Show Answer

Q149) From the following information determine the time of supply of services where services are taxed on reverse charge basis.
Date of invoice issued by supplier - 30-11-2017;
Date of completion of service - 30-11-2017;
Date of payment by recipient - 15-11-2017;
Entry of receipt of services in recipient's books - 30-11-2017 Show Answer

Q150) From the following information determine the time of supply of services where services are taxed on reverse charge basis.
Date of invoice issued by supplier - 30-11-2017;
Date of completion of service - 30-11-2017;
Date of payment by recipient - 10-03-2018;
Entry of receipt of services in recipient's books - 30-11-2017 Show Answer

Q151) There was increase in tax rate from 12% to 18% w.e.f. 1-6-2018. Which of the following rate is applicable when services are supplied after change in rate of tax in June 2018 but invoice issued and payment received, both in April 2018. Show Answer

Q152) There was increase in tax rate from 12% to 18% w.e.f. 1-6-2018. Which of the following rate is applicable when services supplied and invoice raised after change in rate of tax in June 2018, but payment received in April 2018. Show Answer

Q153) There was increase in tax rate from 12% to 18% w.e.f. 1-6-2018. Which of the following rate is applicable when invoice was issued after change in rate of tax in June 2018 but payment received and goods supplied in April 2018. Show Answer

Q154) There was decrease in tax rate from 18% to 5% w.e.f. 1-6-2018. Which of the following rate is applicable when invoice was issued after change in rate of tax in June 2018 but payment received and goods supplied in April 2018. Show Answer

Q155) The value of supply of goods and services shall be the Show Answer

Q156) Value of supply under section 15 is Show Answer

Q157) The value of supply should include Show Answer

Q158) The value of supply should include: Show Answer

Q159) Which of the following shall not be included in value of supply? Show Answer

Q160) The value of taxable supply should not include? Show Answer

Q161) Interest or late fee or penalty for delayed payment of any consideration for any supply .................... Show Answer

Q162) Subsidies provided by the Central Government and State Governments ........................... Show Answer

Q163) When can the transaction value be rejected for computation of value of supply? Show Answer

Q164) What deductions are allowed from the transaction value? Show Answer

Q165) If the goods are supplied to related persons then value of taxable supply shall be determined .......................... . Show Answer

Q166) Which of the following statement(s) is/are correct? Show Answer

Q167) Discount given after the supply is deducted from the value of taxable supply, if - Show Answer

Q168) From the following information determine the value of taxable supply as per provisions of Section 15 of the CGST Act, 2017? Contracted value of supply of goods (including GST @ 18%) ? Rs. 11,80,000; The contracted value of supply includes the following : (1) Cost of primary packing - Rs. 25,000; (2) Cost of protective packing at recipient's request for safe transportation- Rs. 15,000 Show Answer

Q169) From the following information determine the value of taxable supply as per provisions of Section 15 of the CGST Act, 2017? Contracted value of supply of goods (including GST @ 18%) - Rs. 11,00,000; Other information: (i) Commission paid to agent by recipient on instruction of supplier not included in contracted value of supply - Rs. 5,000; (ii) Freight and insurance charges paid by recipient on behalf of supplier not included in contracted value of supply - Rs. 75,000 Show Answer

Q170) Determine the value of taxable supply as per Section 15 of the CGST Act, 2017: Contracted sale price of goods (including CGST and SGST @ 5%) - Rs. 10,56,000; The contracted sale price includes the following elements of cost: (i) Cost of drawings and design - Rs. 5,000; (ii) Cost of primary packing - Rs. 2,000; (iii) Cost of packing at buyer's request - Rs. 4,000; (iv) Fright and insurance from 'place of removal' to buyer's premises - Rs. 43,000. A discount of Rs. 6,000 was given by the supplier at the time of supply of goods. CGST and SGST is levied @ 5%. Show Answer

Q171) Persons shall be deemed to be "related persons" if any person directly or indirectly owns, controls or holds ............................... or more of the outstanding voting stock or shares of both of them. Show Answer

Q172) Persons shall be deemed to be related if ............................. Show Answer

Q173) "Input" means: Show Answer

Q174) Whether definition of Inputs includes capital goods. Show Answer

Q175) Where the goods against an invoice are received in lots, the registered person shall be entitled to take credit upon receipt of the ...................... . Show Answer

Q176) A supplier takes deduction of depreciation on the GST component of the cost of capital goods as per Income-tax Act, 1961. The supplier can - Show Answer

Q177) Whether credit on inputs should be availed based on receipt of documents or receipt of goods. Show Answer

Q178) Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie Show Answer

Q179) In which of the following situations, taxpayer needs to reverse the credit already taken? Show Answer

Q180) What is the time limit for taking ITC? Show Answer

Q181) If the goods are received in lots/installment, ......................... Show Answer

Q182) For banking companies using inputs and input services partly for taxable supplies and partly for exempt supplies, which of the statement is true? Show Answer

Q183) Input tax credit in respect of Motor vehicles and other conveyances will be available when they are used for making taxable supplies of ............................ Show Answer

Q184) Input tax credit in respect of inputs supplied by principal to job-worker for job-work shall be allowed to ................... Show Answer

Q185) For the purpose of Input tax credit, Plant and machinery excludes ......................... Show Answer

Q186) In case supplier has deposited the taxes but the receiver has not received the documents, is receiver entitled to avail credit? Show Answer

Q187) Input tax credit on capital goods can be availed in ......................... Show Answer

Q188) The time limit to pay the value of supply with taxes to avail the input tax credit? Show Answer

Q189) A registered person shall not be entitled to take input tax credit in respect of any supply of goods or services or both to him after the expiry of ................................... from the date of issue of tax invoice relating to such supply. Show Answer

Q190) Whether depreciation on tax component of capital goods and Plant and Machinery and whether input tax credit is permissible? Show Answer

Q191) What is the maximum time limit to claim the Input tax credit? Show Answer

Q192) Proportionate credit for capital goods is allowed ............................. . Show Answer

Q193) Exempt supplies under Section 17 of CGST Act, 2017 includes ? Show Answer

Q194) Banking company or Financial Institution have an option of claiming: Show Answer

Q195) Can Banking Company or Financial Institution withdraw the option of availing actual credit or 50% credit anytime in the financial year? Show Answer

Q196) The input tax credit paid on motor vehicles and other conveyances will be available when they are used for making the taxable supplies. Show Answer

Q197) The input tax credit paid on ...................... will not be available. Show Answer

Q198) Input tax credit of tax paid on works contract services is available when supplied for construction of ............................. . Show Answer

Q199) Input tax credit of tax paid on the ....................................... is not available. Show Answer

Q200) A supplier of goods or services pays tax on demands by the department on account of fraud, willful misstatement etc. Whether recipient of goods can avail its input tax credit? Show Answer

Q201) An assessee obtains new registration on account of change of scheme from composition to regular scheme. It can avail credit on inputs lying in stock. What is the time limit for taking said credit? Show Answer

Q202) Whether ITC on Input services or capital goods held in stock can be availed in case of new Registration/Voluntary Registration? Show Answer

Q203) In case of Compulsory registration, input tax credit can be availed on? Show Answer

Q204) In case of Voluntary registration input tax credit can be availed ................................... . Show Answer

Q205) Whether credit on capital goods is eligible in case of switching from Composition scheme to Regular scheme ? Show Answer

Q206) Can the unutilized input tax credit be transferred in case of change in constitution of business? Show Answer

Q207) If there is a mis-match of supplier's outward supply and recipient's claim for ITC on the same transaction (tax paid is claimed to be more by the recipient than the tax shown as payable in the invoice of the supplier)- Show Answer

Q208) Which of the following statement is true for a composition tax payer? Show Answer

Q209) Is Input tax fully restricted in case of switch over from taxable to exempt supplies. Show Answer

Q210) Which of the following inward supplies are not eligible for ITC in case of a company manufacturing shoes? Show Answer

Q211) Is Input tax to be paid in case of switchover from taxable to exempt supplies. Show Answer

Q212) Is Input tax to be reversed in case of supply of capital goods. Show Answer

Q213) The duplication of claims of input tax credit shall be communicated to the ................... in such manner as may be prescribed. Show Answer

Q214) The duplication of claims for reduction in output tax liability shall be communicated to .................. in such manner as may be prescribed. Show Answer

Q215) The time limit beyond which capital goods sent for job work if not returned will be treated as supply. Show Answer

Q216) Principal entitled for input tax credit on inputs sent for job work ......................... . Show Answer

Q217) Principal entitled for input tax credit on capital goods if sent for job work .............................. . Show Answer

Q218) Is the principal entitled for credit of goods though he has not received the goods and has been sent to job worker directly by vendor. Show Answer

Q219) The credit attributable to a particular recipient shall be distributed to ................................ . Show Answer

Q220) A person is entitled to take credit of input tax as self-assessed in the return and credited to Electronic credit ledger on? Show Answer

Q221) Provisional Input tax credit can be utilized against ..................................... . Show Answer

Q222) Matching of Input Tax credit on inward supply by recipient is undertaken with ............................. . Show Answer

Q223) Is it mandatory that the tax on the supply has to be paid by the supplier so that the recipient can claim credit? Show Answer

Q224) If there is Mis-match of supplier's outward supply and recipient's claim for Input Tax credit on the same transaction. Show Answer

Q225) Input Tax credit as credited in Electronic Credit ledger can be utilized for? Show Answer

Q226) The Registration to be taken by an Input service distributor will be: Show Answer

Q227) Suppose the Head Office of a Business group enter into a centralised service contract in respect of its subsidiary units or branch business places and wants to distribute input tax credit among them and that dealer also conducts normal taxable business activities. The type of Registration required to that Head Office will be: Show Answer

Q228) RRC is allowed only on those goods and/or Services which are intended for making: Show Answer

Q229) Unadjusted ITC Credit at the end of a financial Year is carried forwarded to Next Financial Year except in the case of: Show Answer

Q230) The unutilized ITC in the electronic ITC Ledger will be allowed to a new entity on business as a whole transfer, merger, demerger, amalgamation and on lease if the transfer deed provides for: Show Answer

Q231) Suppose, One Dealer paying tax under Normal Scheme switch over in to Composition Scheme. What will be the fate of his already ITC availed existing stock and Credit balance on Electronic ITC Ledger? Show Answer

Q232) The order of the utilisation of the input tax credit relating to SGST will be: Show Answer

Q233) Suppose, the IGST Credit of Rs. 5 lakhs has been cross utilised to ? (a) Settle the SGST output tax liability of Rs. 5 lakhs of a Rajasthan Dealer. (b) The fund Transfer will be: Show Answer

Q234) Suppose, the IGST Credit of Rs. 5 lakhs is cross utilised to settle the IGST output of Rs. 5 lakhs of a Rajasthan Dealer. The fund transfer will be: Show Answer

Q235) Input tax credit is not available on .......................? Show Answer

Q236) The conditions for claiming ITC doesn't include the following: Show Answer

Q237) Cross utilization of ITC is not allowed between: Show Answer

Q238) Tax paid on goods and services under ................................. Act is allowable both under SGST act and CGST Act? Show Answer

Q239) ITC includes tax payable under .................................... also: Show Answer

Q240) ITC on pre-registration stock is allowed of registration is take with in ...................... days from the date on which he is liable for registration. Show Answer

Q241) Refund is input tax credit is not eligible in the following cases ? Show Answer

Q242) The details of inward supply furnished by the registered taxable person shall be matched with the? Show Answer

Q243) If Input credit claimed by recipient is more than the output tax declared by the supplier or if the supplier has not declared the outward supply, then? Show Answer

Q244) Every registered taxable person shall be entitled to take credit of input tax in his return and such input tax credit shall be credited to ? Show Answer

Q245) The details of every credit note relating to outward supplies furnished by the registered taxable person shall be matched ? Show Answer

Q246) If the reduction in output tax liability claimed by the supplier is more than the corresponding reduction in input tax credit declared by the recipient or if the recipient has not reduced the input tax liability, then? Show Answer

Q247) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds ......................... . Show Answer

Q248) Mr. A has started supply of goods in Jammu and Kashmir. He is required to obtain registration if his aggregate turnover exceeds ............................. during a financial year. Show Answer

Q249) Where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ......................... . Show Answer

Q250) Aggregate turnover includes: Show Answer

Q251) For the purpose of eligibility of registration the aggregate turnover of Rs. 20 lakh is calculated? Show Answer

Q252) The calculation of the aggregate turnover to decide the registration limit will be based on ..................... . Show Answer

Q253) Taxable Minimum Turnover Limit in GST that is applicable to State of Rajasthan ................... . Show Answer

Q254) Suppose one undertake Agricultural Activity without his personal supervision or without the supervision of any of his family members. Whether it will be taxable event under GST or Not? Show Answer

Q255) The Dealers who are not eligible for any Threshold Limit for registration under GST law are? Show Answer

Q256) Suppose, a dealer who is a resident of Kerala has business places both at Tamil Nadu and Kerala. From where he has to take GST Registration? Show Answer

Q257) Suppose one Multi National Company (MNC) has places of business all over India. Can such an MNC take a single Centralised GST Registration? Show Answer

Q258) Rohan Toys is a registered supplier of goods in Delhi. It intends to attend a 7 days' Business Fair organised in Mumbai (next month) where it does not have a fixed place of business. Examine which of the following statements are true for Rohan Toys: Show Answer

Q259) Whether all persons are mandatorily required to obtain registration? Show Answer

Q260) Which of the following persons are compulsorily required to obtain registration? Show Answer

Q261) Which of the following persons are not liable for registration? Show Answer

Q262) The supply of goods after the completion of the Job Work from the registered business place of a Job Worker by declaring it as an additional place of business of the former to the place of the business of the recipient of supply will be a Taxable supply of: Show Answer

Q263) Where a business carried on by a taxable person registered under this Act is transferred to another person as a going concern, .................................... . Show Answer

Q264) Which of the following persons are not required to obtain registration under GST law: Show Answer

Q265) Whether the dealers making the exclusive supply of Liquor or Petrol, Diesel and Crude Oil should have to take registration under GST Act? Show Answer

Q266) Who is called a Deemed Supplier of Services? Show Answer

Q267) Which of the following person is compulsorily required to get himself registered under GST law irrespective of threshold limit. Show Answer

Q268) Threshold limit of registration is applicable to the following persons: Show Answer

Q269) The dealers liable to make estimated Advance Tax Remittance to obtain GST Registration are: Show Answer

Q270) Which one of the following is true? Show Answer

Q271) Within how many days a person should apply for registration? Show Answer

Q272) Determine the effective date of registration in following case: The aggregate turnover of Dhampur Industries of Delhi has exceeded Rs. 20 lakh on 1st September. It submits the application for registration on 20th September. Registration certificate is granted to it on 25th September. Show Answer

Q273) Determine the effective date of registration in following case: Mehta Teleservices is an internet service provider in Lucknow. Its aggregate turnover exceeds Rs. 20 lakh on 25th October. It submits the application for registration on 27th November. Registration certificate is granted to it on 5th December. Show Answer

Q274) A casual taxable person must obtain registration .......................... the commencement of its business. Show Answer

Q275) A person having ........................ business verticals in a State .............................. obtain a separate registration for each business vertical. Show Answer

Q276) Which one of following statements are correct? Show Answer

Q277) PAN issued under the Income Tax Act is mandatory for grant of registration. Show Answer

Q278) An E-commerce operator should get registered irrespective of his threshold limit? Show Answer

Q279) What is the validity of the registration certificate? Show Answer

Q280) A person not required to obtain registration if he is required to pay tax under reverse charge and there are no taxable supplies made by him. Show Answer

Q281) What is the validity of the registration certificate issued to casual taxable person and non-resident taxable person? Show Answer

Q282) Which of the following requires amendment in the registration certificate? Show Answer

Q283) When can a voluntarily registered person's registration be cancelled? Show Answer

Q284) What are the consequences of obtaining registration by misrepresentation? Show Answer

Q285) Does cancellation of registration under CGST affect the liability under SGST/IGST for period prior to cancellation of registration? Show Answer

Q286) The proper officer may cancel the registration of a person where a person paying tax under section 10 i.e. composite levy has not furnished returns for ......................... . Show Answer

Q287) A supplier is liable to get registered under GST if his aggregate turnover in a financial year crosses Rs. 20 lakh in a state or UT other than special category states if he is Show Answer

Q288) Exemption from registration is available to Show Answer

Q289) Address for delivery mean Show Answer

Q290) Agriculturist mean Show Answer

Q291) GST Registration is Show Answer

Q292) A person is having multiple business requires registration Show Answer

Q293) Registration is deemed to be granted Show Answer

Q294) The proper officer may cancel the registration of a person who has taken voluntary registration under Section 25(3)has not commenced business within .......................... from the date of registration. Show Answer

Q295) Within how many days an application for revocation of cancellation of registration can be made? Show Answer

Q296) Which of the following statements are correct? Show Answer

Q297) Which of the below statements are incorrect in finding out the effective date of registration? Show Answer

Q298) Can a person apply for registration to pay tax u/s 10 for any of his business verticals at his choice? Show Answer

Q299) An Unique Identity Number will be allotted to the following persons upon submitting an application. Show Answer

Q300) Every registered taxable person shall display his certificate of registration in a prominent location at his principal and at every other place of business also GSTIN shall be displayed on the name board at the entry of such places. Show Answer

Q301) Under what circumstances physical verification of business premises is mandatory? Show Answer

Q302) State which of the following statement is correct in respect of obtaining a separate registration for Business verticals: Show Answer

Q303) Business which has centralized registration under existing Act. Show Answer

Q304) In GST, a Dealer can apply for the Revocation of the Cancellation of Registration within: Show Answer

Q305) Tax invoice must be issued by ........................ . Show Answer

Q306) A registered person supplying taxable goods shall issue a tax invoice showing Show Answer

Q307) A registered person supplying taxable goods shall issue invoice .................... where the supply involves movement of goods. Show Answer

Q308) Where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued Show Answer

Q309) Where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued: Show Answer

Q310) Priya Industries Ltd., Delhi, entered into a contract with Virat Entrepreneurs, Delhi, for supply of spare parts of a machine on 7th September. The spare parts were to be delivered on 30th September. Priya Industries Ltd. removed the finished spare parts from its factory on 29th September. Determine the date by which invoice must be issued by Priya Industries Ltd. under GST law. Show Answer

Q311) A bill of supply can be issued in case of inter-State and intra-State: Show Answer

Q312) An invoice must be issued: Show Answer

Q313) Kirti Manufacturers, Delhi supplies goods to Pawan Electronics, Haryana. The goods were removed from its factory in Delhi on 23rd September. Ritu Manufacturers needs to issue a tax invoice ............................... . Show Answer

Q314) An acknowledgment must be given on receipt of advance payment in respect of supply of goods or services: Show Answer

Q315) A continuous supply of goods requires one of the following as a must Show Answer

Q316) The recipient must issue an invoice in the following cases: Show Answer

Q317) A payment voucher need not be raised if the supplier is an unregistered person. Show Answer

Q318) The time limit for issue of tax invoice in case of continuous supply of goods: Show Answer

Q319) If Supply of Services has ceased under a contract before the completion of supply: Show Answer

Q320) The tax invoice should be issued ................................... the date of supply of taxable service: Show Answer

Q321) In case of taxable supply of services, invoice shall be issued within a period of .......................... from the date of supply of service. Show Answer

Q322) In case of taxable supply of services by an insurer, invoice shall be issued within a period of ........................ from the date of supply of service. Show Answer

Q323) In case of continuous supply of services, where due date of payment is ascertainable from the contract, invoice shall be issued: Show Answer

Q324) In case of continuous supply of services, where due date of payment is not ascertainable from the contract, invoice shall be issued: Show Answer

Q325) A person who has applied for registration ................................ . Show Answer

Q326) A credit note is issued by ......................... and it is a document accepted for GST purposes: Show Answer

Q327) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient containing such particulars as may be prescribed. Show Answer

Q328) For an increase in the tax payable or taxable value, a debit note for GST purposes: Show Answer

Q329) The last date for declaring the details of a Credit Note issued on 30-01-2018 for a supply made on 20-09-2017 is: Show Answer

Q330) The receipt voucher must contain: Show Answer

Q331) The prescribed time period for the issuance of a Debit/Credit Note in respect of a Financial Year will be: Show Answer

Q332) The impact of the issuance of a debit note by a supplier in his value of supplies will: Show Answer

Q333) The impact of the issuance of a Credit Note by a Supplier in his value of supplies will be: Show Answer

Q334) Suppose, one dealer issued a tax invoice showing more taxable value or charging more tax than the actual such values. What is the remedy? Show Answer

Q335) Suppose, one dealer issued a tax invoice showing less taxable value or charging less tax than the actual such values. What is the remedy? Show Answer

Q336) "Continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding ............................... with periodic payment obligations. Show Answer

Q337) A registered person may not issue a tax invoice if the value of the goods or services or both supplied is less than ..................... subject to such conditions and in such manner as may be prescribed. Show Answer

Q338) A registered person shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a evidencing receipt of such payment. Show Answer

Q339) A registered person who is liable to pay tax under reverse charge basis shall issue a ........................... at the time of making payment to the supplier. Show Answer

Q340) In case of continuous supply of services, where the due date of payment is ascertainable from the contract, the invoice shall be issued .................................... . Show Answer

Q341) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, may issue to the recipient a .......................... containing such particulars as may be prescribed. Show Answer

Q342) The books and other records under section 35 are to be maintained at? Show Answer

Q343) In case, more than one place of business situated within a state specified in the Registration Certificate, the books and Accounts shall be maintained at? Show Answer

Q344) Accounts are required to be maintained in - Show Answer

Q345) Who of the below, even if not registered, is required to maintain records - Show Answer

Q346) Every registered person must get his accounts audited by a Chartered Accountant or a Cost Accountant if his aggregate turnover during a FY exceeds ........................ . Show Answer

Q347) If a turnover during a financial year exceeds the prescribed limit, then accounts get audited by? Show Answer

Q348) If a turnover during a financial year exceeds Rs. 2 crores, then accounts get audited by - Show Answer

Q349) What accounts and records are required to be maintained by every registered taxable person at his principal place of business - Show Answer

Q350) Can all the records be maintained in an electronic form? Show Answer

Q351) The time period prescribed for maintenance of accounts and records if the taxable person is a party to an appeal or revision shall be - Show Answer

Q352) Taxable person has to maintain his records for a period of Show Answer

Q353) The details of outward supplies of goods or services shall be submitted by- Show Answer

Q354) Details of Outward supplies shall include - Show Answer

Q355) The normal permissible Time Period to upload the statement of outward supply will be: Show Answer

Q356) The registered person shall not be allowed to furnish the details of outward supplies during the period ................................ day of the month succeeding the tax period. Show Answer

Q357) The date by which the GSTN will auto populate the statement of inward supplies based details of outward supply at the end of the recipient of the supplies? Show Answer

Q358) What is the Permissible Normal Time Period to confirm the Outward Supply of some one else as Inward Supply of a Recipient of Supply by viewing such statement of out ward supplies and ticking the same either manually or with the help of any third party software and to add the missing invoices and to make necessary deletion or modification will be: Show Answer

Q359) What is the Permissible Time Period for addition or Deletion or editing or modifications of the entries related to one's statement of outward supply in the same month based on details of inward supplies? Show Answer

Q360) Who is required to furnish details of outward supplies in Form GSTR-1? Show Answer

Q361) Which form is furnished for submission of details of outward supplies u/s 37? Show Answer

Q362) Suppose, on 24-12-2017, one Supplier or Recipient detected some omission of invoices related to the return period of June, 2017. What will be his option to incorporate such supply or receipt in his self-assessment returns? Show Answer

Q363) Form GSTR-2 contains the details of Show Answer

Q364) The details of inward supplies of goods or services shall be submitted by? Show Answer

Q365) Details of Inward supplies shall include- Show Answer

Q366) A registered taxable person other than Input service distributor, non-resident tax payer & a person paying tax under section 10, 51 or 52, shall file its periodical return - Show Answer

Q367) The due date for filing GSTR-3 is Show Answer

Q368) The maximum amount of late fee payable by any registered person on failure to furnish GSTR-3 by the due date is Show Answer

Q369) Every tax payer paying tax under section 10 (Composition levy) shall file the return - Show Answer

Q370) Composition tax payer is required to file return in Form No. . Show Answer

Q371) Which of the following is correct? Show Answer

Q372) The e-commerce operator collecting tax under section 52 shall file its monthly return- Show Answer

Q373) State which is a true statement Show Answer

Q374) What is the time limit for rectification of returns filed by registered supplier? Show Answer

Q375) Which of the following are not required to file the Annual Return? Show Answer

Q376) The due date for furnishing the annual return for every financial year by every registered taxable person other than ISD, non-resident tax payer, a person paying tax under section 10, 51 or 52 and a casual taxable person is- Show Answer

Q377) Every registered taxable person who is required to get his accounts audited u/s 35(5) shall furnish electronically? Show Answer

Q378) The final return shall be filed by the registered taxable person within? Show Answer

Q379) The due date of filing Final Return is .....................? Show Answer

Q380) Any registered taxable person who fails to furnish the details and file the return within the due date prescribed shall be liable to? Show Answer

Q381) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay? Show Answer

Q382) A goods and service tax practitioner can undertake the following activities if authorized by the taxable person- Show Answer

Q383) The dead line for making amendments (in respect of the already filed returns) by incorporating the same in to any subsequent return period will be: Show Answer

Q384) The time limit for filing annual return and audited statement in GST will be: Show Answer

Q385) Which of these electronic ledgers are maintained online? Show Answer

Q386) Deposits towards tax, penalty, interest, fee or any other amount are credited into the ...................... of a taxable person. Show Answer

Q387) Input tax credit as self-assessed in the return of the registered person shall be credited to which of the following ledger? Show Answer

Q388) Which of the following items are debited to electronic credit ledger? Show Answer

Q389) Balance in electronic credit ledger under SGST can be used against which liability? Show Answer

Q390) Interest is payable on:- Show Answer

Q391) Which of the following liability cannot be adjusted against input tax credit of CGST? Show Answer

Q392) Which of the following shall be discharged first, while discharging liability of a taxable person? Show Answer

Q393) Interest is calculated:- Show Answer

Q394) Which of the following statement is true: Which date is considered as date of deposit of the tax dues. Show Answer

Q395) The amounts can be credited in electronic cash ledger by ............................. . Show Answer

Q396) The input tax credit as self-assessed in the return of a registered person shall be credited to his ...................... , in accordance with Section 41, to be maintained in such manner as may be prescribed. Show Answer

Q397) The amount available in the electronic cash ledger may be used for making any payment towards .......................... under the provisions of this Act or the rules made thereunder in such manner and subject to such conditions and within such time as may be prescribed. Show Answer

Q398) Suppose one dealer has a SGST Credit of Rs. 4 lakhs in his ITC Ledger and at the same time, he has a CGST output liability of Rs. 3 lakhs. What an amount should be deposited by that dealer to his Electronic Cash Ledger maintained in GSTN Portal to file a Valid return. Show Answer

Q399) Suppose one dealer has an IGST Credit of Rs. 4 lakhs in his ITC Ledger and the same time he has an IGST Liability of Rs. 2 lakhs, CGST Liability of Rs. 3 lakhs and SGST Liability of Rs. 5 lakhs. What an amount that dealer should have to deposit to his Electronic Cash Ledger to discharge his tax liability and to file a Valid return. Show Answer

Q400) The permissible order of cross utilisation of IGST credit over the tax liabilities. Show Answer

Q401) Electronic Credit Ledger is Credited by: Show Answer

Q402) Suppose one dealer has a credit of Rs. 5 lakhs in his Electronic ITC Ledger. That dealer has an interest arrears dues of Rs. 6 lakhs and penalty dues of Rs. 2 lakhs. If so, how much, he has to deposit to settle the above interest and penalty dues? Show Answer

Q403) In GST, the order of discharging of tax and other liability will be: Show Answer

Q404) A person who ......................... digital or electronic facility or platform for electronic commerce shall be considered as an e-commerce operator. Show Answer

Q405) At what rate should the tax be collected at source under CGST Act, 2017? Show Answer

Q406) Which of the following persons are liable to deduct tax at source? Show Answer

Q407) What is the threshold limit to deduct tax at source under GST? Show Answer

Q408) Rate of tax for deduction of tax at source under section 51 of CGST? Show Answer

Q409) Which of the following persons are liable to collect tax at source? Show Answer

Q410) What is the due date for payment of TCS under GST? Show Answer

Q411) Which of the following terms is included in the definition of electronic commerce operator? Show Answer

Q412) What is the due date for issue of TDS Certificate? Show Answer

Q413) When should the e-commerce operator be liable to collect tax at source? Show Answer

Q414) What is net value of taxable supplies? Show Answer

Q415) When an e-commerce operator is required to register under GST? Show Answer

Q416) The amount collected under section 52(1) as TCS shall be paid to the Government by the E- commerce operator within ..........................................., in such manner as may be prescribed. Show Answer

Q417) Can a supplier take credit of the TCS? Show Answer

Q418) Is there any matching to be done with the returns filed? Show Answer

Q419) What is the late fee for delay in issuing the Certificate of TDS Deduction to the Deductee? Show Answer

Q420) The TDS Remittance of the Deductor will be shown in the: Show Answer

Q421) The time period for applying for Refund will be: Show Answer

Q422) Refunds will not be allowed in cases of:- Show Answer

Q423) Which of the following persons are entitled to refund under section 55 of the CGST Act, 2017. Show Answer

Q424) Refund application is to be filed before the expiry of ........................... from the relevant date. Show Answer

Q425) Whether the supplies to UN Agencies are taxable under GST? Show Answer

Q426) In GST, the eligible Refund amount otherwise ineligible due to some prescribed reasons are credited: Show Answer

Q427) The prescribed time period for the disposal of a refund application in GST will be: Show Answer

Q428) What types of refund are directly given instead of crediting in to the Consumer welfare fund? Show Answer

Q429) A specialised agency of the UNO can claim refund of tax paid on- Show Answer

Q430) What is the time limit for filing of refund application by a specialised agency of the UNO? Show Answer

Q431) A registered person claiming refund of balance in electronic cash ledger may make such a claim in:- Show Answer

Q432) Refunds would be allowed on a provisional basis in case of refund claims on account of zero-rated supplies of goods and/or services made by registered persons. At what percentage would such provisional refunds be granted? Show Answer

Q433) The applicant is not required to furnish documentary evidence if the amount of refund claimed is less than ....................... . Show Answer

Q434) Refund shall not be paid to the applicant if the amount of refund is less than Show Answer

Q435) The sanction refund amount can be adjusted against the payments which he is liable to pay but remains unpaid under the earlier law. Show Answer

Q436) The time limit to proper officer to pass final order after accepting the refund application is- Show Answer

Q437) Suppose, one dealer is a defaulter of return. What will be the nature of his refund application? Show Answer

Q438) Suppose, one dealer is a defaulter of any dues. What will be the nature of his refund application? Show Answer

Q439) Suppose, an order giving rise to refund is a subject matter of appeal, what will be the fate of the refund application? Show Answer

Q440) The refund application of the UN agencies, embassies or consulate will be processed based on: Show Answer

Q441) The tax wrongly paid under IGST instead of tax on intra-State (Local) supply. How it will be treated in the GST? Show Answer

Q442) The refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to- Show Answer

Q443) Relevant date for refund in respect of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods shall be? Show Answer

Q444) Where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the relevant date for claiming refund shall be- Show Answer

Q445) Interest on refund amount is required to be paid after expiry of ...................... from the date of receipt of the application- Show Answer

Q446) What is the rate of interest to be payable in case of delay in sanctioning the refund claimed- Show Answer

Q447) The basic nature of assessment in GST will be: Show Answer

Q448) "Assessment" means determination of tax liability under this Act and includes- Show Answer

Q449) A taxable person may apply for provisional assessment: Show Answer

Q450) The provisional assessment sought by a taxable person can be used by: Show Answer

Q451) The payment of tax on provisional basis may be allowed, if the taxable person: Show Answer

Q452) The proper officer shall pass an order, within a period not later than ...................... from the date of receipt of such request, allowing payment of tax on provisional basis at such rate or on such value as may be specified by him. Show Answer

Q453) What is the time period within which the final assessment order should be passed? Show Answer

Q454) If final order is not passed within six months, time period specified in 60(1) may, on sufficient cause being shown and for reasons to be recorded in writing, be extended: Show Answer

Q455) Whether any additional interest/penalty/prosecution will be leviable for non-payment of tax determined under provisional assessment? Show Answer

Q456) Whether any interest shall be payable to the taxable person if he is entitled to a refund consequent to the order for final assessment? Show Answer

Q457) Whether all the returns submitted under Section 39 will be scrutinised? Show Answer

Q458) In case no satisfactory explanation is furnished for the discrepancies within a period of ..................... of being informed by the proper officer or such further period as may be permitted, the proper officer may initiate appropriate action including those under Section 65 or Section 66 or Section 67, or proceed to determine the tax and other dues u/s 73 or Section 74. Show Answer

Q459) What are the consequences, where a registered person fails to furnish the return required under Section 39 or Section 45, even after the service of a notice under Section 46? Show Answer

Q460) Suppose, one dealer failed to file return in time and the proper officer completed best judgment assessment. If that dealer files the return at a subsequent date, what will be its effect in GST? Show Answer

Q461) If the registered person furnishes a valid return within ..................... of the service of the assessment order u/s 62 (1) i.e. best judgment assessment, the said assessment order shall be deemed to have been withdrawn. Show Answer

Q462) Whether the registered person will get immunity from interest & late fee leviable if assessment order passed u/s 62(1) is withdrawn? Show Answer

Q463) The best judgment assessment order shall be issued within a period of ........................ from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates. Show Answer

Q464) What is the consequence, where a taxable person fails to obtain registration even though liable to do so? Show Answer

Q465) What are the pre requisites for proper officer to pass assessment order under Section 63? Show Answer

Q466) From whom proper officer has to obtain approval before making summary assessment: Show Answer

Q467) The order under section 64 may be withdrawn: Show Answer

Q468) On an application made by the taxable person within ............................ from the date of receipt of summary assessment order, if the Additional Commissioner or Joint Commissioner considers that such order is erroneous, he may withdraw such order and follow the procedure laid down in Section 73 or Section 74. Show Answer

Q469) The summary assessment order under section 64 may be withdrawn: Show Answer

Q470) The assessment made on occasion of the failure of a dealer to compute the taxable value or to make correct classification of the supplies based on a specific rate of tax is termed as: Show Answer

Q471) If any dealer fails to give satisfactory explanation to a SCN on scrutiny of return, it will result in to: Show Answer

Q472) The limitation period for the completion of assessment in respect of un-registered persons? Show Answer

Q473) The assessment made with proper sanction and mostly without any personal hearing due to the sufficient reason that the person will fail to discharge tax liability or delay in assessment will adversely affect the interest of revenue is called: Show Answer

Q474) Who is authorised to undertake the audit of a registered person? Show Answer

Q475) The registered person shall be informed by way of a notice ................... prior to the conduct of audit in such manner as may be prescribed. Show Answer

Q476) The tax authorities may conduct special audit under section 65 at: Show Answer

Q477) The time limit for completion of the special audit under section 65(1) is within ................................. . Show Answer

Q478) Where the Commissioner is satisfied that special audit in respect of such registered person cannot be completed within three months from the date of commencement of audit the time limit can be extended: Show Answer

Q479) On conclusion of audit, the proper officer shall, within ..................................... , inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings. Show Answer

Q480) During the course of audit, the authorised officer may require the registered person: Show Answer

Q481) A Special Audit is conducted with prior permission of the Commissioner for a detailed examination on a focused issues like: Show Answer

Q482) A special Audit is conducted by: Show Answer

Q483) The Special Audit report is to be submitted normally within a period of: Show Answer

Q484) The expenses for conducting a special audit are met by: Show Answer

Q485) Special audit u/s 66 can be directed at any stage of scrutiny, enquiry, investigation or any other proceedings having regard to nature and complexity of the case if, any officer not below the rank of Assistant Commissioner: Show Answer

Q486) Who can direct the registered person to get his records audited under section 66? Show Answer

Q487) Who is authorised to conduct the audit including books of account u/s 66? Show Answer

Q488) The time limit to submit a report of the audit u/s 66 is: Show Answer

Q489) The power of inspection, search and seizure u/s 67 can be exercised by a Proper Officer not below the rank of ...................... . Show Answer

Q490) Which are the places of business/premises which can be inspected by the proper officer under this section? Show Answer

Q491) The documents, books or things seized under this section, or any other documents, books or things produced by a taxable person or any other person, which have not been relied upon for the issue of notice under this Act or the rules made thereunder, shall be returned to such person within a period not exceeding .................. of the issue of the said notice. Show Answer

Q492) Is it mandatory that "reasons to believe" must exist before issuing authorization for Inspection or Search and Seizure by the proper officer? Show Answer

Q493) Can the seized goods be released on provisional basis upon execution of a bond and furnishing of security or on payment of applicable tax, interest and penalty? Show Answer

Q494) Where any goods are seized under this section and no notice in respect thereof is given within ..................... of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized. Show Answer

Q495) Records etc. shall be made available for the scrutiny by the officer or audit party or the chartered accountant or cost accountant within a period ..................... from the day when such demand is made, or such further period as may be allowed by the said officer or the audit party or the chartered accountant or cost accountant. Show Answer

Q496) The ........................ is vested with the power to authorise (by an order) any CGST Officer to arrest a person, where there is a reason to believe that such person has committed the specified alleged offences. Show Answer

Q497) All arrests should be made as per the provisions of .............................. . Show Answer

Q498) Where a person is arrested u/s 69 for an offence specified u/s 132(5), the officer authorised to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate ............................. . Show Answer

Q499) When can the proper officer issue summons to call upon a person? Show Answer

Q500) The time-limit for issuance of show cause notice under Section 73 of CGST Act, 2017 is ................................ from the due date of filing Annual Return for the Financial Year to which the demand pertains or from the date of erroneous refund. Show Answer

Q501) The time-limit for issuance of show cause notice under Section 74 of CGST Act, 2017 is ............................. from the due date of filing Annual Return for the Financial Year to which the demand pertains or from the date of erroneous refund. Show Answer

Q502) What is the time limit for issue of order in case of fraud, misstatement or suppression? Show Answer

Q503) What is the time limit for issue of order in case of other than fraud, misstatement or suppression? Show Answer

Q504) In GST after the issuance of the show cause notice for any short tax payment or irregular input tax credit claim or irregular availing of ITC without any fraud, what is the option available to the dealer? Show Answer

Q505) In GST before the issuance of the show cause notice for any short tax payment or irregular input tax credit claim or irregular availing of ITC with any fraud, what is the option available to the dealer? Show Answer

Q506) In GST after the issuance of the show cause notice for any short tax payment or irregular input tax credit claim or irregular availing of ITC with any fraud, what is the option available to the dealer? Show Answer

Q507) Maximum permissible Adjournment in GST for personal hearing will be: Show Answer

Q508) Who is the Adjudicating Authority in GST? Show Answer

Q509) Is it obligatory on the part of the Department to take on record the assessee's representation during adjudication and issue of order? Show Answer

Q510) What is the maximum amount of demand for which the officer can issue an order under section 73 in case of other than fraud, misstatement or suppression? Show Answer

Q511) What is the maximum amount of demand for which the officer can issue an order under section 74 in case of fraud, misstatement or suppression? Show Answer

Q512) Where the service of Notice or issuance of order is stayed by a court order, can the period of such stay be excluded in computing the time limit specified for issuance of notice/adjudication order? Show Answer

Q513) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court, such order shall be issued ......................... from the date of communication of the said direction. Show Answer

Q514) In non fraud cases, the adjudication proceedings shall be deemed to be concluded, if the order is not issued ................... as provided for in Section 73(10). Show Answer

Q515) Any amount of tax collected shall be deposited to the credit of the Central or State Government: Show Answer

Q516) Is there any time limit for issue of notice under section 76 in cases where tax collected but not paid? Show Answer

Q517) The proper officer shall issue an order within ............................ from the date of issue of the notice in respect tax collected but not paid to Government under Section 76 of the Act. Show Answer

Q518) Whether the person who has borne the incidence of amount apply for refund of surplus left after adjustment towards tax collected but not paid under section 76? Show Answer

Q519) In case the person does not deposit tax collected in contravention of Section 76, is the same recoverable with interest? Show Answer

Q520) The adjudication in respect of the collected tax(whether taxable supply or not) and levy of penalty for the non-remittance of the same should be completed within: Show Answer

Q521) Any amount payable by a taxable person in pursuance of an demand order passed under this Act shall be paid by such person within a period of ............................. from the date of service of such order failing which recovery proceedings shall be initiated. Show Answer

Q522) Whenever takes any recovery steps in respect of SGST arrears are taken by SGST officials, how the CGST arrears from the same person should be dealt with? Show Answer

Q523) What happens if a taxable person has paid CGST & SGST or, as the case may be, CGST & UTGST (in SGST / UTGST Act) on a transaction considered by him to be an intra-State supply but which is subsequently held to be an inter-state supply? Show Answer

Q524) What happens if a taxable person has paid IGST (in IGST Act) on a transaction considered by him to be an inter-state supply but which is subsequently held to be an intra-State supply? Show Answer

Q525) Whether a taxable person who has paid IGST on a transaction considered by him to be an inter-state supply, but which is subsequently held to be an intra-State supply is required to pay interest? Show Answer

Q526) Whether a taxable person who has paid CGST& SGST or, as the case may be, CGST & UTGST on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-state supply is required to pay interest? Show Answer

Q527) If it is expedient in the interest of the revenue, can the proper officer after recording reasons in writing, require a taxable person to make payment of tax demand within shorter period as may be specified by him? Show Answer

Q528) The maximum validity period of provisional attachment in GST will be: Show Answer

Q529) Recovery of amount payable by a defaulter can be made from Show Answer

Q530) After how many days, the proper officer may cause the sale of distressed property? Show Answer

Q531) The following amounts due cannot be paid through installments Show Answer

Q532) The maximum permissible number of instalment for the tax and other dues payment in GST will be: Show Answer

Q533) Which officer has the power to grant permission for payment of tax through installment? Show Answer

Q534) Which of the following acts by a person are treated as void when it is done after any amount has become due from him? Show Answer

Q535) When transfer of property would not be considered void? Show Answer

Q536) Who is competent authority for passing an order for provisional attachment? Show Answer

Q537) When provisional attachment can be done under section 83: Show Answer

Q538) When Commissioner is not required to serve fresh notice to recover the Government dues? Show Answer

Q539) Who can issue fresh notice for enhanced demand by appeal, revision of application or other proceedings? Show Answer

Q540) If a taxable person with pending tax dues, transfers his business to another person, what would happen to the tax dues? Show Answer

Q541) Who is liable to pay the tax in case of supply effected by agent on behalf of Principal? Show Answer

Q542) When two or more companies are amalgamated, the liability to pay tax on supplies between the effective date of amalgamation order and date of amalgamation order would be on - Show Answer

Q543) In case of amalgamation between two companies, such companies shall be treated as two distinct companies till ? Show Answer

Q544) The tax liability up to the date of transfer of business will be on: Show Answer

Q545) Suppose, One Partner retires from a partnership firm without giving any intimation to that effect within 30 days of the retirement, what will be its effect? Show Answer

Q546) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company, shall, within ...................... days after his appointment, give intimation of his appointment to the ............................ . Show Answer

Q547) Commissioner will notify the amount of liability within how many days of intimation? Show Answer

Q548) When shall the Director be not liable to pay the tax dues if the company is not able to pay ? Show Answer

Q549) Retiring partner should intimate the retirement to? Show Answer

Q550) Intimation about retirement of partner is to be given to the Commissioner within ....................... . Show Answer

Q551) If the intimation about retirement of partner is delayed to the Commissioner, then the retiring partner is liable to pay tax dues till: Show Answer

Q552) In case of business carried on by minor or other incapacitated person through Guardian/Agent, who is liable to pay tax? Show Answer

Q553) If the estate or any portion of the estate of a taxable person is under the control of the Court of Wards, Administrative General etc., the tax due from such taxable person is liable to be paid by? Show Answer

Q554) Who is liable to pay tax if the business of an individual is discontinued before his death? Show Answer

Q555) In case of discontinuance of HUF business, the liability would arise till the date of? Show Answer

Q556) The expression 'firm' would include a .............................. . Show Answer

Q557) Who shall make an application for advance ruling? Show Answer

Q558) What procedure should follow if the members of the Authority differ on any question on which the advance ruling is sought? Show Answer

Q559) Within how many days the Authority shall pronounce its decision on advance ruling from the date of receipt of application? Show Answer

Q560) Who can appeal to the Appellate Authority? Show Answer

Q561) Who can apply for rectification of error on record? Show Answer

Q562) The Advance Ruling pronounced by the Appellate Authority shall be binding on? Show Answer

Q563) When can the Authority declare the advance ruling pronounced as void? Show Answer

Q564) To whom the Advance Ruling is applicable? Show Answer

Q565) What will be the time period applicable for advance ruling? Show Answer

Q566) If an advance ruling is obtained by suppression of material facts, all the existing provisions of the GST will be applicable to the appellant as if there were no advance ruling excluding the period from the ................................. . Show Answer

Q567) If any of the parties are aggrieved by the advance ruling of the AAR, what will be the option available to the dealer or CGST/SGST Officials? Show Answer

Q568) The prescribed time period for the disposal of an appeal against the Advance Ruling? Show Answer

Q569) Under the CGST Act, the appeals against the order of adjudicating authority can be filed by the aggrieved person within Show Answer

Q570) The time limit within which the Department can file appeal to the Appellate authority against the order of the adjudicating authority is? Show Answer

Q571) The Departmental appeal can be filed by ? Show Answer

Q572) The Appellate Authority can condone the delay in filing an appeal, on sufficient cause being shown, upto- Show Answer

Q573) The appeal filed shall not be entertained and recovery proceedings stayed unless the amount deposited before filing appeal is equal to? Show Answer

Q574) Mr. X has admitted tax of Rs. 1,00,000 while the Assessing Officer determines the tax liability of Mr. X at Rs. 2,50,000. To file an appeal to the Appellate Authority, Mr. X has to pre-deposit an amount equal to? Show Answer

Q575) Can the Appellate authority admit additional grounds of appeal (not specified in the grounds of appeal) at the time of hearing of an appeal? Show Answer

Q576) The Appellate Authority, after making the necessary inquiries can pass an order? Show Answer

Q577) Can the Appellate Authority pass an order for enhancing any fees/ penalty/redemption fine or reducing the refund? Show Answer

Q578) The time limit for the disposal of the appeal by the Appellate Authority is? Show Answer

Q579) The Revisional authority has the powers to call for and examine the records of any proceedings Show Answer

Q580) Can any CGST/SGST revisional authority revise any order passed under the Act by his subordinates? Show Answer

Q581) The Revisional Authority on its own motion examined the order passed by the adjudicating authority on 1-12-2017 and finding the same prejudicial to the interest of the revenue and illegal and improper, he sought to revise the said decision as on 31-12-2020. Is the revision permissible? Show Answer

Q582) Can there be any revision on the points which has not been raised and decided in an appeal? Show Answer

Q583) The National Bench of the Appellate Tribunal is situated at? Show Answer

Q584) The National Bench shall comprise of? Show Answer

Q585) Can a single member bench hear an appeal? Show Answer

Q586) The assessee claimed that the proceedings of the Appellate Tribunal was invalid as there was defect in the constitution of the Bench. Is his claim tenable? Show Answer

Q587) Who appoints the President and the Judicial Members of National/Regional benches? Show Answer

Q588) The President of the Appellate Tribunal shall hold office? Show Answer

Q589) What is the time limit within which appeal has to be filed before the Tribunal? Show Answer

Q590) Can the Tribunal refuse to admit the appeal? Show Answer

Q591) Who files the Memorandum of Cross Objections and what is the time limit for filing it? Show Answer

Q592) Can the Tribunal condone delay in filing appeal/cross objection ? If so, till what time? Show Answer

Q593) Mr. X admitted a tax liability of Rs. 5,00,000 while then Department computed it at Rs. 7,50,000. Mr. X wishes to file an appeal to the Appellate Tribunal, what is the amount of pre-deposit to be made before filing the appeal? Show Answer

Q594) The parties can seek adjournment from the Appellate Tribunal for? Show Answer

Q595) The Appellate Tribunal shall, as far as possible, hear and decide every appeal within a period of from the date on which it is filed. Show Answer

Q596) Can the Appellate Tribunal rectify the error apparent on the face its order? Show Answer

Q597) Who is eligible to act as authorised representative of the assessee Show Answer

Q598) Mr. X wishes to appoint a person as his authorised representative to appear on his behalf in the proceedings as on 20-12-2018. He can chose? Show Answer

Q599) What are the orders that are appealable to the High Court? Show Answer

Q600) The time limit for filing appeal to the High Court is? Show Answer

Q601) Can the High Court condone the delay? Show Answer

Q602) The matters in which appeal lies to the Supreme Court are? Show Answer

Q603) The decisions and orders which are non-appealable i.e. against which no appeal lies are- Show Answer

Q604) How much volume of a tax evasion case will be a Cognizable or Non-Bailable Offence in GST? Show Answer

Q605) What is the punishment in the case of a tax evasion case exceeding Rs. 500 lakhs? Show Answer

Q606) What is the punishment in the case of a tax evasion case exceeds Rs. 100 lakhs but does not exceed Rs. 200 lakhs. Show Answer

Q607) What is the punishment in the case of a tax evasion case exceeds Rs. 200 lakhs but does not exceed Rs. 500 lakhs. Show Answer

Q608) What will be the lower limit of the compounding fee? Show Answer

Q609) What will be the upper limit of the compounding fee? Show Answer

Q610) A person shall not be prosecuted for any offence under Section 132 except with the previous sanction of the ..................... . Show Answer

Q611) Is PAN Mandatory for Migration to Provisional GST registration? Show Answer

Q612) Will a person having multiple registration in various states receive single registration on Migration? Show Answer

Q613) If a dealer has multiple registrations in a State, will he obtain a consolidated GST registration or separate GST registrations? Show Answer

Q614) What will be the amount carried forward as CGST/SGST from the earlier law and shown in the return filed for the period ending as on appointed date? Show Answer

Q615) Which amount will be carried forward as CGST under GST law? Show Answer

Q616) Input tax credit of CENVAT credit as per Central Excise Act, 1944 will be carried forward as: Show Answer

Q617) Input tax credit as per the VAT law will be carried forward as: Show Answer

Q618) Which among the following is not admissible as Opening CGST? Show Answer

Q619) Who among the following persons are allowed to carry forward credit under the CGST/ SGST law? Show Answer

Q620) Who among the following are NOT eligible for carry forward CENVAT Credit in their CENVAT A/c into input tax credit under the CGST Law? Show Answer

Q621) Unavailed CENVAT Credit on Capital Goods will be carried forward as? Show Answer

Q622) What is the condition for taking unavailed CENVAT Credit on Capital Goods? Show Answer

Q623) If the unavailed Input Tax Credit on Capital Goods under the earlier law which has been subsequently availed under the GST law is found to be inadmissible as per the Proceedings of the Department, then what will be the course of action for the Department? Show Answer

Q624) For credit to be allowable, invoices should not be issued earlier than: Show Answer

Q625) Which of the following will not be considered as eligible duties and taxes? Show Answer

Q626) A manufacturer of exempted and non-exempted goods or a service provider of exempted and taxable services are entitled to CENVAT credit under Section 140(4) on? Show Answer

Q627) Where supply has been made before the date of implementation of GST, no tax shall be Payable: Show Answer

Q628) When will the inputs sent to job-work become a supply? Show Answer

Q629) When will the capital goods sent to job-work become a supply? Show Answer

Q630) In case of return of inputs sent to job-worker, From when will the period of one year be calculated under Section 143? Show Answer

Q631) Will a principal who sends moulds, dies, jigs, tools and fixtures to job worker's place liable to pay GST on such removal? Show Answer

Q632) When should a job-worker take registration? Show Answer

Q633) Can a principal supply inputs and/or capital goods from the job-worker's premises? Show Answer

Q634) Mr. X has sent his goods to Mr. Y on job-work on 10-07-2017. From when it will be considered as deemed supply if not received back within one year? Show Answer

Q635) What is the time limit to receive back the tools and dies or jigs and fixtures sent to job-worker's place? Show Answer

Q636) Can principal take input tax credit on the inputs and/or capital goods sent directly to job-worker? Show Answer

Q637) How can the principal move goods to the job-worker? Show Answer

Q638) If the inputs and/or capital goods are not received or returned within the prescribed time limit: Show Answer

Q639) Who should discharge the liability of GST on the scrap generated during job-work? Show Answer

Q640) What is 'deemed exports' provisions applicable to? Show Answer

Q641) What are the conditions applicable before claiming deemed exports? Show Answer

Q642) Who are the persons liable to furnish information return? Show Answer

Q643) The ................................ may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken. Show Answer

Q644) When can mistake apparent on record be corrected? Show Answer

Q645) Within what period should the mistake apparent on record be brought to the notice of the authority? Show Answer

Q646) The time limit beyond which inputs sent for job work if not returned will be treated as supply. Show Answer

Q647) What is the threshold limit for TCS under GST? Show Answer