GST MCQ Qa

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Question
GST stands for
In India GST became effective from
GST is a - based tax on consumption of goods and services.
The idea to introduce GST is made in year
Which of the following tax is not subsumed in GST?
For the purpose of GST, ___________________ was passed.
The two components of dual model of GST are:
The GST model has following rate structure:
________wil be levied in place of Central Sales Tax (CST)
________wil be levied in place of Value Added Tax (VAT):
Every person registered under GST shall be issued a unique number called as:
Administration and levy of GST is as follows:
How many returns are required to be filed by a regular taxpayer in a year under GST regime?
Which of the following commodities are not kept out of GST regime?
What transition period is allowed under section 19 of Constitution (101st Amendment) Act,
2016?
Who among the below is empowered under section 20 of Constitution (101st Amendment) Act,
2016 to issue order for making any modification in any provision of constitution?
Article ____________________in Constitution of India makes provision for constitution of GST
Council?
GST Council is the __________________ Constitutional Authority to decide policies of GST.
Who was the Finance Minister of India at the time of implementation of Goods and Services
Tax Act?
Who is the Chairman of GST Council?
When the Constitutional Amendments in respect to GST were made effective?

Who shall be the Chairman of the GST Council?
How shall the Vice chairperson of the GST Council be elected?
Which Article of the Indian Constitution defines the GST?
Goods & Services tax means a tax on _______________ of goods or services or both.
_____________shall be levied on the inter-State branch transfers.
Will free supplies made to related person be taxable under GST?
A GST is payable in the ________________________
What duties are levied in case of import of goods
GST Compensation Cess shall be payable on ____________________
Central excise shall continue on which of the following products?

Territorial waters upto _______________________nautical miles inside the sea will be a part
of the State so far as the GST is concerned
Which Article of the Indian Constitution empowers the Government of India to levy IGST in
case of inter-State supply?
Which of the following is not the benefit of GST?
Tobacco products shall be subject to which of the following taxes
Which section of the IGST says that petroleum shall later be brought under GST Ambit?
Can tax be imposed on entertainment & amusement by the Municipality, panchayat, Regional
Council & Direct Council after implementation of GSt?
When was GST implemented in state of Jammu & Kashmir?
What can be the maximum rate of IGST that can be levied?
Which of the following fall in 0.25% rate category?
Which of the below mentioned items are covered in 5 % slab
Which of the supplies are covered in 0.1% slab
GST Council is a ______________________

How many companies are given permission to act as GST Suvidha Providers?
GST Suvidha Providers shall enable the taxpayers to ______through them.
Which of the following are the benefits of GST implementation?
Which website is used for filing GST returns?
What is the meaning of cascading effect?
Which are the major deficiencies of the earlier taxation system?
Which was the first country to implement GST?

When the 4 Bills namely: CGST Bill 2017, SGST Bill 2017, UTGST Bill 2017 &
GST(Compensation to states) Bill 2017 received the President's assent?
GSTN is a ____________________
The contact for developing GSTN was given to__________________
Which Constitutional Amendment paved ways for the introduction of GST?
Which of the following are special category states?
GSTN is incorporated under _______________ of the companies Act, 2013.
Functions of GSTN includes_________________________
GST Compensation Cess shall be levied on
GST Council was constituted on __________________
Which of the following are the salient features of GSTN?
Difinition of "Services" is given in______________________
India has chosen its GST model from____________________________
What does "I" stands for on IGST?
Which of the following tax is not subsumed in GST?
How the supplies shall be classified in GST?

HSN stands for__________________
SAC stands for_________________
Can a person without PAN apply for registration under GST?
What is the taxable event under GST?
Taxability of supply with its meaning stands for:
Goods within the meaning of supply does not includes
Taxable supply within its meaning under sec. 2(108), includes
The definition of person under section 2(84) excludes
Recipient of supply of goods or services means
Supplier within the meaning of supply includes
Items out of the purview of Supply are provided in
Flow of consideration is not a mandator,y field under supply, in case of

A famous actor paints some paintings and sells them. The consideration from such sale is to
be donated to a charitable trust. Does the above activity qualify as supply?
Can an activity be considered supply even when not made in course or furtherance of
business?
Supply as an activity can be made by:
Supply can be made to:
Who is taxable person under the definition of supply?

A proprietor has received certain architectural services for his house for which he pays a
consideration of 2,700. The person claims that the supply executed was not made in the
course or furtherance of business. Is the same eligible to be considered as supply?
ABC Ltd. donates old computers to a charitable institution after they purchased new computer
systems. Such donation of computers on permanent basis is
A Holding entity made certain transfer of fixed asset on permanent basis to its subsidiary entity
without any consideration. Does the same classify as a supply under GST?
ABS Co.Pvt. Ltd. Provides certain services to Mr. Jacob who holds 35% of the voting right in
the company. The transfer made was without any consideration. Does the same qualify as
supply?
Mr. A being an employee of XYZ Ltd. provisioned certain services to the director of the
company. The same qualify as supply when:
Siddhartha Fabrics made certain transfer of 400 Kurta Pieces to its branch in the same state.
The transfer was made without any consideration. Does the same classify as supply?
M/s Deepak Ltd. made certain gifts to its employees, as Which of these gifts shall be liable to
GST? (i) Pradeep-INR 50000 (ii) Sandeep-INR 47000
Any gift made by an employer to an employee shall be considered as supply. What is the limit
prescribed for the same?
What are the transactions to be classified as supply even if made without consideration?
DPQ Ltd. has entered into contract with XYZ Ltd. for the purpose of sale of goods on his
behalf. DPQ afterwards supplied the goods worth INR 60,000 without any consideration. Does
the same qualify as supply?
Supply of goods or other similar articles for human consumption as a part of service.shall be
classified as :
Saurabh Associates of Delhi receives certain consultancy services from Helen Corporates in
USA.Both are not related person. The services received is without any consideration. Does the
same classify
M/s Vivek, as supply?
a registered person from Delhi, received certain architectural services from one of
its associates from USA for his personal purpose. The same was worth $3000. Does the
import of service qualify as supply?
Transfer of rights in goods has been considered as supply under schedule II. What type of
supply is it?
What type of supply shall transfer of ttle in goods under works contract constitute?
Any transfer made of title in goods shall be considered as:

A job worker performed certain dyeing operations on fabrics. Does the given operation qualify
as supply?
ABC Co. Pvt. Ltd. transferred certain assets forming part of business asset. The same was
transferred free of cost without any consideration. What shall be the classification of such
supply?
Mr. Vijay, being a Director of Kalisto Pharma Pvt. Ltd. Is provided a car which he uses for his
personal
Mr. Ajay apurpose. Does the
taxable person same action
initiates classifyofas supply?
winding upIfhis
yesbusiness
under which group?
due to any
noncompliance clause under legal verdict of court.As a result of such incidence, he shall
cease to be taxable person under GST. All the stocks standing as on date of winding up of
business shall hence be classified as:
What shall be the proper classification of Renting of immovable property under supply?
Temporary transfer or permitting use of intellectual right or property is classified as:

Perfect Info Solutions offers Computaxsoftware to businesses for smooth processing of
returns and accounts. Such software shall be considered as:
Mr. Oberoi agreed with Duplex Info. Co.Pvt. Ltd. to withdraw the suit filed against the
company, if principle amount of loan paid by him to company is returned to him within
prescribed time. Does the withdrawal of the suit qualify as supply?
A local club supplies lunch to its members during its quarterly meetings without any
consideration or payment. The samefor the purpose of the Act, is classified as:
Which among the following is included in Schedule II
Transaction falling outside the ambit of supply are provided in:

Items provided under the ambit of Schedule III are not considered as:
Actionable claim forms part of definitionof Goods. Since the goods are considered under
supply, actionable claim hence falls under the concept of supply. Is the classification justified?
What is the classification of sale of land and building under GST?
Schedule III of the CGST Act includes which of the following?

Mr. B, a whole time director in Shiva Co.Pvt. Ltd. provides certain services in the course of
employment to the company. The Consideration received in respect of such services has been
taxed under Reverse
The Government charge Mechanism.
of Haryana took initiativeIstothe classification
develop Khadi, justified?
Village and Rural Industries in
various Panchayats and municipalities as public authorities. The same provision is covered
under:
Which of the following is not the characteristic of the composite supply?
Which of the following is the feature if mixed supply?

ABC Pvt Ltd . manufactures the jeans on order of XYZ Pvt Ltd. Further, after manufacturing, it
also gets it delivered to XYZ Ltd. & gets the in transit insurance done. What kind of supply is
this?
Which of the following is not a composite supply?
What does Composite Supply means?
What does mixed supply means under GST?

Ajay went into Big Bazaar Outlet and purchased a gift wrap containing canned foods, sweets,
chocolates, cakes, dry fruits, aerated drink and fruit Juices. What type of supply shall
constitute?
A Mr. Rohit received a gift from a relative on the occasion of Diwali. The packed box contains
canned foods, sweets, chocolates, cakes dry fruits, aerated drink and fruit Juices all together.
What type of supply shall it constitute?
What shall be the tax rate applicable in case of Composite supply?
What shall constitute the main item under composite supply?
What shall constitute main item under composite supply?
What shall be the tax rate under mixed supply?

A person purchase a bundle of toothpaste along with Tooth brush. Toothpaste under this case
is liable to GST at 12% and tooth brush for instance is liable to GST at 18% and is sold as
angle unit for a single price. What shall be the x rate applicable in case of such supply
A person purchases laptop from a vendor along with laptop bag. What types of supply it shall
constitute?
Amar purchased a packet of snacks constituting sweets, chocolates, dry fruits and aerated
drinks. However at the time of payment, thoe invoice specifies all the items separately & tax is
charged accordingly from him. What types of supply shall it be considered?
Which of the following are not naturally bundled?
Which of the following does not constitute supply under Section 7 of the CGST Act.
All the activities covered under actionable claims are exempt from tax as are entirely covered
under schedule III. Do you agree?
Will activities of charitable institution be taxable under GST?
Who are the appropriate authorities to notify a transaction as supply of goods or services?
What is the treatment of composite supply under GST?
For a transaction to be considered as supply, it should fulfil certain requirements:
Consideration within the meaning of supply consists of:
Business within the definition does not consists of:
What are different types of supplies covered under scope of supply?
What are the differentiating factors between composite and mixed supplies?
Apurva Co. Pvt. Ltd. makes certain supplies to Mr. Dinesh and Mr. Swapnil. Both of them
holds 51% of the voting rights in the company and exercise major stake in the decision
making.Does the same supply stands as related party transaction?
What are different forms of supply of goods?
Aaditya purchased a car for personal consumption which after two years of use was sold to a
car dealer, Chawla Motors for certain consideration. Does the same qualify as supply?
Any transaction of goods and services made without consideration shall only qualify as supply
when:
Mr. Joseph being a managing director of Alpha Project Pvt. Ltd. made gifts to his employees
worth of INR 60,000 each for assisting in the architectural work of his house. Does the same
be considered
Does supply?
the supply by the employer to the employee in terms of contractual agreement entered
into between employer and employee is covered under the ambit of supply and consequently
GST?
Franklin enterprises made gifts to its employees worth 51,000 each, in consideration of
execution of a particular project of the company. Does the same qualify as supply?
Any agreement entered into as of hire purchase or instalment purchase of any goods shall be
classified as:
Ajay let out his land for tenancy for a period of 3 years to Mohan. Such tenancy shall be
classified as:
Mr. A has been paid 50,000 by Mr. C for not selling the goods in his vicinity for a month.Does
this constitute a supply?
A Ltd. has a contract with C Ltd. to provide book keeping services to B Ltd. B Ltd. is a
subsidiary of A Ltd. The liability to discharge consideration for such book keeping service is of
A Ltd. As per the CGST Act, 2017, who will be the recipient of the above service?
Exempt supply includes:
Mr. A of Delhi supplies goods in to Mr. C Place of supply is Delhi. What type of supply is this?
Mr. A of UP supplies to a SEZ located in Noida, UP. Place of supply is UP. What kind of
supply is this?
Inward supply" in relation to a person, shall mean receipt of goods or services or both whether
by
Manufacture" means processing of raw material or inputs in any manner that results in
emergence of __________________
"Mixed supply" means
Continuous supply of services" means a supply of services which is provided, or agreed to be
provided, __________________________ under a ontract, for a period ______________with
periodic payment obligations and includes supply of such services as the Government
Principal supply,
may,subject the conditions,
to such term used inasComposite supply means
it may, by notification, the supply of goods or services
specify
which constitutes the _________________________of a composite supply and to which any
other supply forming part of that composite supply is ____________________________
“Services” means anything other than goods, money and securities but includes
The definition of goods under the CGST Act does not include-
As per the CGST Act, 2017, the term"works contract" includes:

While repairing the factory shed, few goods were also supplied along with the labour service
What kind of supply is this?
Import of service shall be considered as supply if
Mr. A had a capital asset on which he did not avail ITC instead claimed depreciation on it. Now
he has permanently transferred the same to Mr. C without consideration. Is this a supply?
As per which section or schedule does this transaction constitute a supply _ Mr. A, being
principal supplies goods to his agent, Mr. C who will sell the same on behalf of Mr. A.
Mr. A of Delhi is transferring stock to its branch in UP. Is this transaction taxable?
Whether supply of goods by principal to his agent or by agent to his principal is taxable in the
absence of consideration?
Whether supply by artists through galleries is leviable under GST?
Whether food supplied to the in-patients as advised by the doctor is taxable under GST?
What kind of supply is this transaction: "Food supplied to the in-patients as advised by the
doctor in the hospital."
Comment: "Supplies of food by a hospital to patients (not admitted) or their attendants or
visitors are taxable."
Which section provides for the levy of the CGST?
What are the elements differentiates composite supply & mixed supply?
Comment on the tax rate applicable in case of composite supply?
____________________________of the Constitution provides that no tax shall be levied or
collected except by authority of law?
Which tax shall be levied in case of inter- State supply of aircraft engines, parts & accessories
by airlines to own branch?
In GST what is the taxable event?
Comment: Central Government specify via notification, the transactions that shall be treated
as supply of goods or supply of services can
"Imports for charity activities". Is this a supply as per GST?
Mr. A has sold his old furniture of the house. Does this constitute a supply?
Mr. A, a director of ABC Pvt. Ltd. Sends some goods to Mr. C for his personal use. Will this
constitute a supply?
"Transfer of business assets without consideration will attract GST only in respect of those
goods where ITC has been availed" Comment.
Services by way of transfer of a going concern, as a whole or an independent part thereof is
______________________________
Mr. A has 2 place of business in Delhi & both of them has separate registration number Will
both these places be considered as 'distinct person' for the purpose of Supply in GST?
Trueorfalse: "Activities performed by employees at corporate office such as accounting other
administrative andITsystem maintenance for units located in other states as well shall be
treated as supply & will be subject to IGST."
GST is ______________________________ on the fringe benefits supplied to employees
even if no recovery is made in respect to them .
Free food is supplied in the religious institutions. Is the same taxable?
Which of the following statements are correct?
Which of the following statements are correct?
Sale of tinned food is supply of ____________________
High sea sales are considered as supply under GST. True or false?
Employment contract is a ______________________

Partners are not the employees of the partnership firm. So, the salary paid to them is liable to
GST. Comment.
M/s ABC is a carrier providing transportation of goods. It also collects the cash on delivery of
goods. What kind of supply is this?
As per section 2(102) of the CGST Act 2018, "services" means anything other than goods.
Does this means that immovable property is also included in services?
Actionable claim other than ____________________shall not be considered as supply
Mr. A gave 500 note to Mr. B, who in return gave 5 notes of 100 back to Mr. A. Does this
qualify "service" definition as per GST Law?
Securities are________________________
Facilitating or arranging transactions of securities is subject to GST. True or false?
What are the supplies to which the reverse charge mechanism could be applied?
Who are the persons liable to pay tax under reverse charge mechanism?
What can be supplied under reverse charge mechanism
Supply under reverse charge mechanin involves movement of goods/services b
Input tax credit in case of reverse charge mechanism can be availed by:
Can Input tax credit standing in the Electronic credit ledger be utilized for payment of tax under
Reverse Charge Mechanism?
Is the below statement correct "A person is not required to obtain registration if he is required
to pay tax under reverse charge but he has not exceeded his threshold limit"
What document a registered person needs to maintain at the time of purchase from an
unregistered person under Reverse Charge Mechanism?
Who is Liable to be mandatorily registered under Reverse Charge Mechanism?
Is ITC available to the supplier, supplying goods/Services under Reverse Charge Mechanism?
Mr. A being an Input Service Distributor makes a purchase under Reverse charge Mechanism.
Can he avail credit of such tax paid under such mechanism?
Mr. X is liable to pay tax under Reverse Charge Mechanism. What shall be the threshold limit
applicable for registration of Mr. X
Mr. Aman being an unregistered supplier supplies goods worth of1,50,000 to Mr. Ajay who is
registered under GST.The
A person supplies Person
goods worth liable
of 2.5 to raise
lakhs purchase
on 18th August,voucher shall be:
2018, which is received by the
recipient on 20th August, 2018. Invoice on the same has been issued on 23rd August, 2018
and
A transaction
person receivesas services
such is entered
worth ofby the
2.5 recipient
lakhs on August,
on 20th 22nd of August. What shall
2018. Invoice on thebesame
the time
has
of Supply in the given case?
been issued on 23rd August, 2018 and transaction as such is entered by the recipient on 25th
of August. Payment of such service is made on 18th August, 2018. What shall be the time of
Supply in the given case?
Is Reverse Charge mechanism applicable to E-Commerce Operator?
Uber being an E-commerce operator provides cab services to the passengers through various
local service providers. The liability to pay tax on such services shall be applicable to:
Mr. X being an unregistered trader, purchased raw cotton from an Agriculturist. The same is
supplied to Mr.Z who is registered under GST. Who is liable to pay tax?
Mr.Xbeing an agriculturist producing raw cotton. He makes a supply worth INR 75,000 to Mr. Z
who is registered under GST. Who is liable to pay tax?
A person makes supply of lottery to certain lottery distributor or selling agent within a state.
The liability as such to pay tax on such supply shall fall on:
Government of Maharashtra makes supply of lottery to certain lottery distributor or selling
agent within the state. The liability as such to pay tax on such supply shall fall on:
Is Advance payment made subject to Reverse Charge mechanism underthe GST regime?
What is the tax rate applicable on a composite dealer falling under Reverse Charge
Mechanism?
What is the amount of Input tax credit available to a composite dealer falling under Reverse
charge mechanism?
What are the invoicing rules to be followed under Reverse Charge Mechanism?
What is the manner of payment of tax under Reverse charge?
When input tax credit be claimed under Reverse Charge?
Who are the persons liable to comply with return filling obligations under Reverse Charge?
Registered recipient receiving goods or services from unregistered supplier shall furnish
details of such supplies in:
Mr. B being a registered supplier, shall furnish details of Outward supplies of notified goods
under Section 9(3) of the CGST Act, 2017 in:
Which of the following services are covered under RCM?
Mr.X,aregistered person purchased goods from an unregistered person, namely Mr. Y on 15th
September 2017. Who is liable to pay tax?
All the provisions of CGST Act, SGST Act, UTGST Act & IGST Act shall be applicable on the
person liable to pay tax under RCM. Comment.
Which of the statements is correct?
If the goods being supplied by the person is exempted from GST, will the recipient still be
liable to pay under RCM?
When was the notification in respect to suspension of RCM u/s 9(4) was being issued?
If the person makes supplies under RCM, will such supplies form a part of aggregate
turnover?
________________excludes tax payable by a person under RCM.
Persons who arerequired to pay tax under RCM are
Which of the following statements are true?

Which section of the Act debars the person from utilizing ITC for payment of GST?
Can the person avail the input tax credit of the tax paid under RCM?
Mr. A was having Rs.50,000 in his credit ledger in the month of January 2018 and in the same
month he made purchases on which tax of Rs. 30,000 under RCM was to be paid. Which of
the following method can be used for the same?
An unregistered person of Haryana made a supply to a registered person in Delhi. Comment
Mr. X is only supplying services under RCM & the total supplies made during the year was Rs.
100 lakhs. Comment.
Mr. A has supplied goods to Mr. Y which are covered under RCM. Both of them are located in
Delhi. Which tax shall be paid?
Mr. X provides the transportation services just like a Goods transportation agency but doesn't
issue a consignment not. Will RCM be applicable on his supplies?
Goods transportation agency (GTA) is registered & does not avail the ITC. He provides GTA
services to another person. Will this transaction fall under RCM? What shall be the GST Rate?
GTA is under expansion mode and is acquiring lot of trucks for the transportation. It wants to
take the ITC on such capital goods. What rate shall he charge in order to avail the ITC:
Notification No. 5/2017-CT dated 19th June 2017 provides a big relief. What is the relief
provided in this notification?
Central government made an advertisement in the newspaper about the sale of vehicles which
are seized & confiscated by it. Mr. X purchases such vehicles from the Government for
Rs.20,00,000. Who shall be liable to pay tax?
ABC Pvt. Ltd. Has taken consultancy services from an engineer in USA. Who shall be liable to
pay tax & under what head?
If an unregistered GTA gives services to an unregistered person. Who shall pay tax?
Mr. A, a lawyer provides representational services to XYZ Pvt Ltd having a turnover of き15
lacs. Is RCM applicable?
Mr. A, a lawyer provides representational services to XYZ Pvt. Ltd. having a turnover of Rs.25
lacs. Is RCM applicable?
Mr. A, a lawyer provides representational services to XYZ Pvt. Ltd. having a turnover of Rs.25
lacs. What tax rate shall be applicable?
Students of ACD College took sponsorship from XYZ Pvt. Ltd. and in return provided them a
space in their fest which was to be held next month. In such case, who shall pay tax & at what
rate?
Central government gave a piece of land on rent to M/s ABC Pvt. Ltd.,registered in Delhi. Who
shall pay tax? Is RCM applicable?
ABC Pvt. Ltd. appointed Mr. Z as their whole time director and paid his fees regularly on time.
Is this supply covered under RCM?
ABC Pvt. Ltd. appointed Mr. Z as their independent director and paid him the sitting fees. Is
this supply covered under RCM?
Punjab National Bank appointed Mr. Y, a recovery agent in order to recover the amount paid
to a defaulter Mr. X. Who shall pay the tax in this supply?
Comment on the correctness of the sentence "Person can take the credit of the tax paid under
RCM only when he has paid the tax.
Can supplier demand full payment of invoice when reverse charge is applicable?
Reverse charge is applicable on

In case place of supply is in the Supplier's State, will GST on reverse charge be payable by
the recipient?
Is GST on reverse charge basis payable even if payment to supplier is not made?
Section 16(2) provides that the payment to supplier must be made within 180 days otherwise
the ITC needs to be reversed." Does this statement hold true in case of RCM?
Comment-"The supplier is operating below the threshold limit that is why the recipient is not
liable to pay tax under RCM."
Is supplier (operating under an e-commerce operator liable u/s 9(5)) exempt from GST in
respect of non-e-commerce supplies?
On which supplies RCM u/s 9(4) would be applicable?
Which of the following services are covered under RCM?i. Recovery agent services to banks,
ii Legal Consultancy iii Goods Transport Agency iv. Manpower Supply v. Rent-a-Cab
Silk yarn procured by M/s XYZ Pyt. Ltd from a Trader, GST is payable by:
Reverse Charge is applicable on___________________
Reverse Charge is applicable on___________________
Is RCM applicable on supplies procured by a composition dealer?
When is the person eligible to claim the tax in case of RCM?
Term "Reverse charge" is defined in which section of the CGST Act?
In which table of GSTR-3B, the person needs to claim the ITC in respect of RCM?
Mr. A, a GTA in Delhi supplied services of Rs.60,000 to Mr. B, a registered person in Delhi &
the entire amount was being paid to the GTA What shall be the tax amount to be paid under
RCM?
GTA has the option to pay at
What is the threshold limit in case the persons of specified states takes fresh registration in
composition levy?
ABC Ltd, a manufacturer has got itself registered in Delhi on 01.12.2017 in composition
scheme. It makes a supply to XYZ Ltd, a registered entity in Delhi. It is confused in respect to
what is the
ABC Ltd, a GST rate applicable
manufacturer has gotonitself
it? registered in Delhi on 01.02.2018 in composition
scheme. It makes a supply to XYZ Ltd, a registered entity in Delhi. It is confused in respect to
what is the
ABC Ltd, a GST
traderrate
hasapplicable on it?
got itself registered in Delhi on 01.08.2017 in composition scheme. In
the month of August, it make supply of taxable goods worth 3 lacs & exempted goods worth
Rs. 1 lac. On what value it shall pay the GST to the Government?
ABC Ltd, a trader has got itself registered in Delhi on 31.1.2018 in composition scheme.In the
month of August, it make supply of taxable goods worth Rs.3 lacs & exempted goods worth
Rs.1 lac. On what value it shall pay the GST to the Government?
Who is not eligible to opt for composition scheme?
ABC Pvt. Ltd., a registered entity in Delhi in composition scheme has received order from 4
states as specified below of Rs.5 lacs, Rs.6 lacs, Rs.7lacs & Rs.2 lacs respectively. Being a
composition
ABC Pvt. Ltd,dealer, whichhis
has started order can heinaccept?
business Delhi & has got himself registered in Composition
scheme. He has purchased capital goods worth Rs.128,000 (tax amount Rs.28,000) andinputs
worth Rs.50,000
ABC Pvt. (tax amount
Ltd. is having place Rs.7,600).
of businessWhat is the eligible
in 3 States namelyamount of Punjab
Haryana, ITC that&itRajasthan
can claim?
each having turnover of Rs.20 lacs, Rs.60 lacs, Rs.80 lacs respectively. Which State is eligible
to opt for composition scheme?
Can the person operating in regular scheme shift to composition scheme in middle of the
financial
The personyear?
was operating in regular scheme. Now in FY 2018-19, he wants to opt for the
composition scheme. Which form he must file to provide details of the input tax credit in
respect of the stock of goods held with him on the day preceding the date of opting in
composition
The person wasscheme.
operating under normal scheme, but now he wants to convert in composition
scheme. Which form he must file?
In which form can the person file for withdrawal of composition scheme?
Whether a restaurant serving alcohol along with other foods etc. to its customers can opt for
composition scheme under Section 10?
What is the threshold limit of turnover in the preceding financial year for opting to pay tax
under composition scheme for States other than special category States?
Can a registered person opt for composition scheme only for one out of his 3 business
verticals having same Permanent Account Number?
What document shall a person under composition scheme issue to its customer?
Which of the following will be excluded from the computation of 'aggregate turnover'?
What shall be the consequences if the turnover of a registered person opting to pay taxes
under composition scheme during the year 2017-18 crosses the threshold limit?
Which return has to be filed by the composition dealer?
ABC Ltd, a person registered in composition scheme, operating in 4 different states has filed
the withdrawal intimation in one State. Will this intimation be applicable to all places of
business?
Can aperson paying tax under composition Government State Government scheme make
supplies of goods to SEZ located in same State?
A registered person has excess ITC of Rs.30,000 in his last VAT return for the period
immediately preceding the appointed day. Under GST he opts for composition scheme. Can
he carry forward the aforesaid excess ITC to GST?
Can a registered person avail input tax credit in case he makes purchase of goods from a
taxable person paying tax under the composition scheme?
Which of the following returns is to be filed by the composition dealer?
What form is to be filed for intimation by the taxpayer that he shall be making the payment of
tax under composition scheme?
Can the option to pay tax under composition levy be exercised at any time of the year?
What are the other conditions and restrictions subject to which a person is allowed to avail
composition scheme?
Can aperson paying tax under composition levy, withdraw voluntarily from the scheme?
Will the person be eligible to claim the ITC of the stock held by the person, in case he is
denied by the proper officer to pay tax under composition scheme:?
In which form the officer shall issue notice in case he has reasons to believe that the person is
not eligible to opt for composition scheme?
In which form the officer shall pass the order, in case he is satisfied that the person is not
eligible to opt for the composition scheme?
Which of the following person is ineligible to opt for composition scheme?
ABC Pvt. Ltd, a Delhi based manufacturer of the pan masala, has started manufacturing
biscuits within same PAN. His threshold of 20 lacs is crossed but is expected to be below
80lacs in the current financial year. Can he opt for composition scheme?
Which of the following person cannot opt for composition scheme?
What are the benefits of opting in composition scheme?

Calculate the tax to be paid by Mr. A, a composition dealer who is involved in trading of
garments. Details of his business is as below: Purchases = Rs.300,000 (ncluding taxes of
45,762) Cost of products sold = Rs.700,000 invoice value = 900,000
Will composition supplier make the payment of CGST & SGST in separate heads or shall
make one combined payment?
Mr. A, a composition dealer who trades in garments has received an order from China of Rs.5
lacs. Can he accept this order?
A person operating in composition issue a tax invoice to a customer. Is the person correct in
raising the invoice?
Mr. A, a garment trader is also providing certain exempt services like extending deposits,
loans etc. Can he opt for composition scheme?
What are the notified goods that have been kept outside the purview of a composition dealer?
If the show cause notice in Form GST CMP-05 has been issued on 15th March 2018,then by
when can the taxpayer (composition dealer) submit his reply?
If the show cause notice in Form GST CMP-05 has been issued on 30th March 2018, then in
which form can the taxpayer (composition dealer) submit his reply?
A person registered in composition scheme in FY 17-18. Now, he again wants to operate in
this scheme in FY 18-19. Does he need to file a fresh declaration for the same?
The action of removing any tax obligation or liability imposed can be called as
Under GST regime, who has been given the authority to provide for any exemption?
There is only one way of granting exemption.

What are the ways of granting exemption?
Under section of CGST/SGST Act section of IGST Act, Government can issue a general
exemption notification.
Under section of CGST/SGST Act and section of IGST Act, Government can grant exemption
by way of special order.
Services by a hotel, inn, guest house, club or campsite are exempted for residential/lodging
purposes
Government can withdraw the issued exemption at any time.
An exemption notification has been issued on 24.09.2018 to provide for an exemption in the
tax rate charged on a particular good (The good has become taxable on 21.07.2018 vide a
notification dated 20.07.2018), stating the exemption would be applicable from 01.10.2018.
From which date onwards the assessee can claim exemption?
Exemption notification can be withdrawn from __________________effect.
Is it permissible to grant different exemptions to different categories or classes?
The term 'public interest'is ______________ vague and uncertain.

The Government has issued a notification providing exemption to a small scale manufacturer.
Some other manufacturer union stands against it in the view that it is not in public interest
rather it would be in interest of a particular smaller section, harming the competitive
environment, are they correct in their view point?
What would be the consequence of chal lenging a notification not in public interest?
An assessee has paid GST even if it has been exempted from payment, can he do so, if yes,
what would be its consequence?
Which of the following statements is correct with respect to exemption by way of special
order? 1. Exemption by way of special order can be issued retrospectively. 2. It is necessary to
A person
publish has
the claimed
order exemption
in official in his supply of goods (of which he is ineligible) and later on
gazette.
when he was asked to provide reasons for claiming such exemption, he neglected totally on
the grounds that such exemption will be available to him in future. Which of the below
statement is correct
A person forgot in this
to avail regard? before supply of goods and charged GST, what would be
exemption
its consequence-
Which of the following statement is correct?
An exemption notification should be construed strictly. Comment.
Does exemption from CGST automatically operate as exemption from SGST?
Does exemption from IGST automatically operate as exemption from CGST?
Does exemption from IGST automatically operate as exemption from GST on imports?
Is the exemption or exclusion from GST the same thing?

________________from GST means that GST will not apply either by treating it neither as
supply of goods nor as services or by excluding it from section 9.
Can Court amend or enlarge scope of exemption notification?
Which section belongs to give power to the government to clarify the scope of exemption?
If the effective date is not mentioned in the notification, date of issue of notification shall be
treated as effective date. Comment.
Is it necessary to deposit the tax collected wrongly on the supply of goods or services
exempted
What would be the mode of granting exemption in case of exceptional circumstances?
Which one of the following is true?
Which one of the following shall not be exempted from GST?
Service by way of transfer of________________________is exempt from GST
Services by a person by way of conduct of any_________________is exempt from GST

Services provided to the Central Government, State Government or Union Territory or local
authority or a Governmental Authority by way of_____________________are exempt.
______________services by the Central Government, State Government, Union Territory or
Local Authority are exempt from GST.
Which of the following services is exempt?
Renting of residential dwelling for any purpose is exempt from GST. Comment.
Following are the types of exemptions that can be issued:

Power to grant exemption is given in Section 11 of the CGST Act. Which section of the Act
empowers Government to withdraw the exemption?
Comment: "An exemption given by the Government be withdrawn before a specific period
The exemption was issued by the Government on 1st July 2018 & it was supposed to be
effective till 31st August 2018. But due to some reasons Government has to withdraw the
same on 31st July
The exemption was2018. The
issued byreasons for the same
the Government were
on 1st Julyexplained
2018 & itinwas
thesupposed
public domain."Is
to be the
statement correct?
effective till 31st August 2018. But due to some reasons Government has to withdraw the
same on 31st July 2018. The reasons for the same were explained in the public domain."Is the
statement correct?, which principle should be applied in order to make it correct?
The exemption notification must be issued in public interest. Public interest means
Comment - "If public interest demands the exemption can be given wholly or partly& with or
without any conditions."
What is the meaning of absolute exemptions'?
Conditional exemption is mandatory to follow. True or false?

Where two exemption notifications are available for the assessee, which exemption can the
person opt?
Government granted exemption to PSU's but did not gave the same to private
sector.Comment.
The exemption notification cannot be amended retrospectively. But if there is some drafting
error or mistake or ambiguity, can it be clarified retrospectively?
True or false -"If an applicant (taxable person under GST) does not claim benefit under a
particular exemption notification at initialstage, he is not debarred, prohibited or estopped from
claiming such benefit at a later stage."
Exemption can be claimedat stage even if not claimed at stage.
True or false: "A claim for exemption can be made for first time in appeal before Appellate
Authority or even in de novo proceedings."
True or false: "If an exemption notification is found to be unlawful, High Court can strike it
down. However, Court cannot expand the exemption to others. It cannot give a general
remission whenonly restricted exemption is intended."
Where there are two possible interpretations of taxing provisions, one which is to the assessee
should be preferred
Input tax credit is available only when the purchase made is used in _______________
Availability of Input Tax Credit shall be considered only
Input Tax Credit on the purchase of any capital credits can be availed in :
Can the taxable person under Composition Scheme claim input tax credit
Whether credit on capital goods can be taken immediately on receipt of the goods
Whether credit on inputs should be availed based on receipt of documents or receipt of
goods?
The tax paying documents in section 16(2) is:
The time limit to pay the value of supply with taxes to the supplier to vail the input tax credit is
___________________
ITC avoids the
Burden of proof tojustify the credit availed lies on
Input tax means:

Which of the following are covered in the definition of input tax? (i) Tax paid under RCM
(ii)IGST on imports (iii) Taxes on composition levy (iv) CGST Mark the correct option:
ITC is eligible only when it is ____________________
If the person makes export supplies or supplies to SEZ, wil he be eligible to avail the ITC?
Electronic credit ledger means the credit ledger as referred in of CGST Act.
As per the GST Law, ITC shall be taken on the basis of details mentioned in
On basis of which of the following documents can the ITC be claimed?

Tax Invoice on basis of which the credit can be taken should be drafted as per the conditions
of
Bill of entry is issued in case of
Is Input Service Distributor Invoice a valid document for taking the ITC?
Which rule prescibes that the applicable particulars must be present in the invoice in order to
take the ITC?
Input can be availed if the following particulars are mentioned in the invoice: i. GSTIN of
supplier & recipient ii.Place of supply iii.Tax amount iv.Description of goods or services,
Which one is the correct option
The Input tax credit on purchase invoice dated 2nd July 2017 was omitted to be taken. The
accountant realized this mistake on 1st December 2018. Can be how claim the credit?
ITC cannot be taken after _____________from the date of invoice
Mr.X, a registered person omitted to take the ITC of the July 2017 month. He has filed his GST
annual return on 30th June 2018. By when he could have availed the ITC?
Is the statement true or false:"The person procuring supplies after October of that financial
year will get less than a year to take the ITC on such procurement."
Mr.A received an order worth Rs. 1 crore from Mr. B . He received an advance of Rs. 20 lacs
in this regard and accordingly paid the tax to the Government under Reverse charge . Can Mr.
B claim ITC in respect to tax paid on advance by Mr.A
Id advance payment is made to a supplier , he must issue __________& deposit the tax with
the Government on such advance
Which section allows you to take the ITC in electronic credit ledger on self -assessment basis?
________allows you to take credition on the basis of the invoices uploaded by the supplier.
Mr. X placed an order with Mr. Y of 10,000 pcs on 1st January 2017 & the same order is to be
received on last day of every month ie.1,000 pcs per month shall be received in next 10
months. When
Mr. X placed ancan
orderMr.with
X book the
Mr. Y incredit in his books
April 2018. Hehas and electronic
received ledger?& both of them has
the invoice
duly filed the return along with the necessary tax payment. But the goods were received in
May
Mr. A2018. When
of Delhi can an
places Mr.order
X claim
withthe credit?
Mr.B of Delhi on 1st April 2018 and asks him to deliver the
goods to Mr.C of UP. The goods get delivered to Mr. C on 3rd May 2018. Who shall be eligible
Mr. A of the
to claim Delhi places
credit an order
on this with Mr.B of Delhi on 1st April 2018 and asks him to deliver the
supply?
to claim the credit on this supply?, in which month the eligible person book the credit in its
Mr. A of Delhi
electronic places an order with Mr.B of Delhi on 1st April 2018 and asks him to deliver the
ledger?
to claim
Is the the credit
below on this
statement supply?,
correct? "Aswhat tax shall beprocess,
a simplification levied onifthe
thesupply?
supplier uploads invoices by
10th of the following month, ITC can be availed by the recipient even if goods are received
later, but before filing of return of same month."
____________is the agent of the buyer for collection of goods.
Mr.A of Delhiplaces an accounting services contract order with Mr. B of Delhi on 1st April 2018
and who in turn sub-contracted the same to Mr. C of UP. The services were rendered to Mr. A
on 3rd May 2018. Who shall be eligible to claim the credit on this supply?
In question 38, in which month the eligible person book the credit in its electronic ledger?
The receiver can take basis of the return filed by the supplier.
Is
Mr.ITC available ingoods
A purchased case goods
from Mr. areY sent
on 1stforApril
job work
2018&&received within
fulfilled all the specified
the conditions for time limit?
availing
the ITC. He availed the credit in the April Month ie. in its GSTR-3B which was filed on 15th
May
Mr. A2018. He made
purchased goods thefrom
payment
Mr. YtoonMr.1stYApril
on 31st 2018December
& fulfilled2018.
all theAnswer the following
conditions for availing
questions.
the ITC. He availed the credit in the April Month ie. in its GSTR-3B which was filedsupplier
Can recipient claim the credit even if he has not made the payment to on 15th
Mr.
MayA2018.
within purchased
180 days?
He madegoods thefrom Mr. YtoonMr.
payment 1stYApril
on 31st 2018 & fulfilled2018.
December all theAnswer
the following
the ITC. HeCan
questions. availed the credit
recipient claiminthethecredit
April even
Month ie. in
if he hasitsnot
GSTR-3B
made the which was filed
payment on 15th
to supplier
May 2018. He made the payment to Mr. Y on 31st December 2018.
within 180 days?, at what interest rate Mr. A needs to repay the credit wrongly availed? Answer the following
Mr. A purchased
questions. goods from
Can recipient claimMr.theYcredit
on 1stevenAprilif2018
he has& fulfilled
not made all the
the conditions
payment tofor availing
supplier
the ITC.
within 180Hedays?,
availedbythewhencredit
Mr.inAthe
was April Month ie.
supposed in its GSTR-3B
to make the payment which was filed
in order on 15th
to avoid
Mr.
May A2018.
purchased
He goods
made the from Mr. YtoonMr.
payment 1stYApril
on 2018
31st & fulfilled2018.
December all theAnswer
conditions
the for availing
following
reversal of the credit?
the ITC. HeCan
questions. availed the credit
recipient claiminthethecredit
April even
Month ie. in
if he hasitsnot
GSTR-3B
made the which was filed
payment on 15th
to supplier
May 2018. He made the payment
within 180 days?, 180 days shall start fromto Mr. Y on 31st December 2018. Answer the following
Mr. A purchased
questions. goods from
Can recipient claimMr.theYcredit
on 1stevenAprilif2018
he has& fulfilled
not made all the
the conditions
payment tofor availing
supplier
the ITC.
within 180Hedays?,
availed the making
after credit inthe
thepayment
April Month ie. inDecember,
on 31st its GSTR-3B canwhich
Mr. Awas filed input
reclaim on 15th
tax
May
Mr. 2018. He made the payment to Mr. Y on 31st December 2018. Answer
A purchased goods from Mr. Y on 1st April 2018 & fulfilled all the conditions for availing
credit? the following
questions.
the ITC. HeCan recipient
availed claiminthe
the credit thecredit
April even
Month if he has
ie. in itsnot made the
GSTR-3B payment
which to supplier
was filed on 15th
within 180
MayA2018. days?,
He made is there
thefromany
paymenttime limit fo availing the credit?
Mr. purchased goods Mr. YtoonMr.1stYApril
on 31st 2018December
& fulfilled2018.
all theAnswer the following
questions.
the ITC. He availed the credit in the April Month ie. in its GSTR-3B which was filedsupplier
Can recipient claim the credit even if he has not made the payment to on 15th
within 180 days?,
May 2018. He made canthe thepayment
refund oftointeres
Mr. Y on claimed once the payment
31st December is made
2018. Answer thetofollowing
the supplier?
questions. Can recipient claim the credit even if he has not made the payment to supplier
within
Which 180 days?,
of the how statement
following should theisamount
correct? of input so wrongly availed be treated:
If the purchaser doesn't pay the vendor within 180 days, then he needs to add the same in its
output tax liability along with the interest .From what date the interest is to be calculated?
True or false "ITC is available for every kind of purchase made by the business."
As per the recent amendments in the CGST Act, ITC on Motor vehicles having the approved
seating capacity of _______________ shall be allowed except in few cases.
ITC on motor vehicles on its leasing, renting or hire is not allowed except______________
True or false - "Prior to amendment in the CGST Act, disallowance was only in respect of all
the motor vehicles, but post amendment it is only in respect of vehicles having seating
capacity of upto 13 persons."
Select the situations where the credit in case of vessels & aircrafts shall be allowed?
ITC on vessel or aircraft on its leasing, renting or hire is not allowed except _________
Mr. A, a practicing Chartered Accountant, purchased a car of 10 lacs in his firm name. He got
his car insured. Will he be eligible to claim the credit of the taxes paid on the car insurance
post the applicability of CGST (Amendment) Act, 2018?
ITC is blocked in case of construction, repairs ___ , ___ , ____, except plant & machinery
Mr. A, a practicing Chartered Accountant purchased 3 laptops each having tax element of
Rs.25,000 in his firm name. Twolaptops he utilized in his office whereas one laptop he gifted to
his sister. What is the amount of ineligible ITC?
Mr. A, a non-resident taxable person bought goods from China for the trade fair to be
organized in Delhi. At the customs, he paid IGST, Will he get the credit of the IGST paid?
GST Authorities raided Mr. A's place of business and found that tax has been evaded. The
proceedings under section 73 were started & Mr. A was made liable to pay a tax of Rs.1 crore
along with the interest
Mr. A purchased goods&from
penalty. For
Mr.C, which of the dealer
a composition following amounts
worth Mir.Since
100,000. A canMr.claim ITC2
C was
trader so he was supposed to pay only 1% of his turnover as his tax. The item so purchased
was
ABCotherwise
Pvt Ltd. istaxable
engagedat in
12%. WhatChocolates.
making is the amount
Theofcompany
credit which Mr. A isdistributed
on Diwali, eligible tothe
take?
same
chocolates to its employees. Can the company claim ITC in respect to the inputs used in
making such gifts?
ITC on motor vehicle used for transportation of goods was____________
True or false: A person cannot take ITC witlh respect to goods given as gifts or free samples
True or false - "ITC in respect of food beverages, beauty treatment, health services or life
insurance etc.shall be available post amendment, where it is obligatory for an employer to
provide to its employees under any law for the time being in force."
ITC on travel benefits given to employees by the employer shall be allowed. Comment.
ITC shall be allowed in which of the following options: i. Excavators ii. Road rollers iii. Tippers
iv. Dumpers Tick the correct option.
What should be the treatment of tax element in a capital asset?
ITC in respect to pipelines laid outside the factory& telecommunication towers fixed to earth by
foundation or structural support including foundation & structural support are for the ITC
In case of supply of capital goods by the registered person on which ITC has been claimed,
then
ABC what amount
Pvt. Ltd. of ITC needs
purchased to be paid
a machinery by the
on 15th Julyperson?
2017 for 10 lacs on which IGST was paid
@ 18%. He availed the ITC & utilised the capital goods. On 16th October 2018 he sold the
machinery as second hand goods for750,000. Calculate the amount of ITC that needs to be
paid.
ABC Pvt. Ltd. merges into XYZ Pvt. Ltd. Can the unutilised balance of ITC in ABC Pvt. Ltd. of
20 lacs be transferred to the electronic ledger of XYZ Pvt. Ltd.?
20 lacs be transferred to the electronic ledger of XYZ Pvt. Ltd.?, in which form the ITC can be
transferred?
20 lacs be transferred to the electronic ledger of XYZ Pvt. Ltd.?, how much ITC can be
ABC Pvt. Ltd.
transferred by merges
ABC Pvt. into
Ltd.XYZ Pvt. Ltd.
to XYZ Pvt. Can
Ltd? the unutilised balance of ITC in ABC Pvt. Ltd. of
20 lacs be transferred to the electronic ledger of XYZ Pvt. Ltd.?, is there any requirement of
submission of certificate issued by a practicing Chartered Accountant or Cost Accountant
ABC Pvt. the
certifying Ltd.sale,
merges into XYZ
transfer, Pvt. Ltd. Can
amalgamation etc.the unutilised balance of ITC in ABC Pvt. Ltd. of
20 lacs be transferred to the electronic ledger of XYZ Pvt. Ltd.?, once ITC-02 is submitted by
the
Mr. ABC
A hasPvt. Ltd, what
crossed is the next
his threshold step?
limit on 10th July 2018. He has applied fortheregistration on
15th July 2018. He received his registration number on 20th July 2018. From which date he
Mr. A has eligible
becomes crossedtohis threshold
claim ITC onlimit
the on 10thheld
stocks Julyby2018.
him?He has applied fortheregistration on
becomes eligible to claim ITC on the stocks held by him?, which form needs to be filled by the
person in order to avail the ITC?
Mr. A has crossed his threshold limit on 10th July 2018. He has applied fortheregistration on
becomes eligible to claim ITC on the stocks held by him?, what is the time limit of filing the
form for carrying forward of the ITC unless the same is extended by any notification?
Under which section ITC-02 needs to be filed, if the person opts out of composition scheme?
Situations: i. Health insurance of factory employees ii. Work contract's service used for
installation of plant & machinery iii. Purchase of car used by director for the business meetings
only Comment on the eligibility of the credit in below mentioned cases.
Inputs are procured by Mr. A for his business and the same are being utilised in manufacturing
of exempted as well as taxable goods How much ITC on such inputs can be claimed?
"Credit of ITC may be availed for making zero rated supplies, even if such supply is an
exempted supply." - Comment.
How much credit can a bank or financial institution or NBFC claim in case they provide both
non-taxable & taxable supplies?
Bank on 1st April 2018 has a credit of Rs.150,000. It during the month of April supplied certain
exempted services & some taxable services. What is the eligible amount of credit?
"Capital goods are considered as inputs" Comment.
Can a taxable person who is not registered under the GST law be allowed to avail input tax
credit?
Can input tax credit be allowed in the same month if the supplier has shown it as an outward
supply even though the recipient receives the goods in the next month?
Whether Input tax credit on Inputs and Capital Goods is allowed in one instalment?
Section 16 provides for the conditions to claim credit. One such condition is that the receiver
has received the goods. Is there any provision for deemed receipt of goods in case of transfer
of document of title before or during the movement of goods?
A person has a single GST registration in respect of two different trade names. Can he set off
input tax credit from one trade name against the output tax liability of the other?
What supplies are included in "exempt supplies'" on which the ITCshall not be allowed?
Comment - "Compliance of the provisions of Seetion 17(2) regarding restriction of credits
relatable to exempt supplies is mandatory to a Banking Company/Financial Institution
engaged in accepting deposits or extending loans."
Whether Input tax credit is available in respect of Input tax paid on use of mobile
phones/laptops/as given to employees?
Whether the ITC will be available on a passenger vehicle having seating capacity of 8 people
& which is used for transportation of goods only?
True or false "In case of switching from taxable to exempt transactions or from Regular to
composition scheme, ITC is fully restricted."
Inputs sent for job work must be received back within a period of ______________
Capital goods sent for job work must be received back within a period of __________
Is principal entitled to take ITC even when the principal has not received the goods and
directly sent to job worker by the vendor?
In which section recovery provisions can be initiated in case of wrong distribution of credit?
Is it mandatory to capitalize the capital goods in books of Account?
What is the meaning of the term "used in the course or furtherance of business"?
Under section 16(2) of CGST Act, how many conditions are to be fulfilled for the entitlement of
credit?
What is the maximum time limit to claim the Input tax credit?
An assessee obtains new registration. It can avail credit on inputs lying in stock. What is the
time limit for taking said credit?
Can the unutilized input tax credit be transferred in case of change in constitution of business?
The details of challans in respect of good dispatched to a job worker or rved a job worker or
sent from one job worker to another during a quarter shall be included in FORMㅡㅡ
Provisional Input tax credit can be utilized against
If there is a mis-match of supplier's outward supply and recipient's claim for Input Tax credit on
the same transaction
ITC can be claimed on goods/services for personal use if
ITC cannot be availed by a person if
The details of inward supply furnished by the registered taxable person shall be matched with
The principal can avail ITC on goods sent to job-worker which relates to
What is the significance of Place of Supply under GST?
Import of goods into the territory of India shall be deemed to be,
The intra-State supply of goods shall not include
Where the supply involves movement of goods, the movement can be initiated by,
Where the goods are assembled or installed at site, the place of supply shall be,
What is the place of supply in case of installation of generator?

What is the place of supply where supply is made before or during the movement of goods by
the transfer of documents?
Supplier in Haryana delivers goods in Haryana itself. Such delivery was on direction of the
recipient who is in Delhi. The supply will be
Mr. A in Haryana delivers goods in Haryana itself to B. Such delivery was on direction of Z
situated at Delhi, which of the following is true,
A in Haryana delivers goods in Haryana itself to B. Such delivery was on direction of Z situated
at Delhi, which of the following is true,
A in Haryana supplies goods in Delhi to B. Such delivery was on direction of Z situated out of
India, which of the following is true,
Normally,___________ is recipient of service,
Normally, _________is supplier of service,
What is the place of supply of goods in case of import in India?
What is the place of supply of goods in case of export from India?
What is the place of supply of services in cases directly relating to the immovable property?
What is the place of supply of services in case whereservices directly relate to the immovable
property are provided by an Indian service provider to a person in USA & such property is
situated in USA?
What is the place of supply of services in cases of restaurants and catering services?
What is the place of supply of services in cases of training and performance appraisal services
where the recipient is registered?
What is the place of supply of services in cases of training and performance appraisal services
where the recipient is unregistered?
What is the place of supply of services in case of service provided by way of admission to an
event?
Which of the following is correct for, place of supply in case of ancillary services by way of
assigning of sponsorship to organization of a cultural event?
What is the place of supply of services by way of transportation of goods to a registered
person?
An unregistered person receives a service of transportation of goods by courier, the place of
supply for such transaction is,
What is the place of supply in case of passenger transportation service to a registered
aperson?
What is the place of supply by way of passenger transport service to an un-registered person?
What is the place of supply in case of services provided on board of a conveyance?

A company has installed an antenna to create a fixed telecommunication line for
communication services to the customers. What will be the place of supply for such
communication services?
In case of mobile connection for telecommunication & internet services provided on post-paid
basis, the place of supply shall be the location of
In case of mobile connection for telecommunication & internet services provided on pre-
payment basis, the place of supply where the service provided through selling agent shall be
the location
In case of
of mobile connection for telecommunication & internet services provided on pre-
payment basis, the place of supply where the service provided by any person to the final
subscriber shall be the location of
In case of online information database access & retrieval services (OIDAR), the place of
supply shall be,
The place of supply of banking and other financial services to any person shall be,
A. The place of supply of banking and other financial services to any person shall be the
location of the recipient of services on the records of the supplier of services. B. In case where
the location of the recipient of services is not on the records of the supplier of services, the
place of supply shall be location of the supplier of services.Comment on the above statements,
What is the place of supply in case of insurance services provided to a registered person?
What is the place of supply in case of insurance services provided to a person other than a
registered person?
A tour operator provides services to an Indian tourist for tour and travelling outside of India will
be liable to pay GST. Comment
A. IGST is applicable in case of import of goods. B. There are special circumstances in case of
import where CGST & SGST are applicable Comment on the above statements,
Kaushal, a person registered in Gurgaon travels by flight from Mumbai to Delhi and gets his
travel insurance done in Mumbai. What will be the place of supply?
In case of services supplied in respect of goods which are required to be made physically
available from a remote location by way of electronic means, the place of supply shall be
In case of services supplied to an individual, which require the physical presence of the
recipient or the person acting on his behalf, with the supplier for the supply of the service,the
place of supply shall be
The place of supply of services supplied directly in relation to an immovable property including
supply of accommodation by a hotel, guest house or club, shall be,
The place of supply of export or import services supplied by way of admission to, or
organization of, a cultural or entertainment events, or other similar events, and of services
ancillary
In case oftoservices
such admission,
supplied shall be
by a banking company, or a financial institution, or a non-banking
financial company, to account holders in course of provision of services, the place of supply
In case
shall be of intermediary services like commission agents, the place of supply shall be the
location of the supplier of service. B. In case of foreign commission agents providing service to
Indian Principal, the place of supply of service is outside India. Comment on the above
statements,
Money transfer service provided to foreign entity by Indian supplier of service is intermediary
service and subject to
In case of services consisting of hiring of means of transport, including yachts but excluding
aircrafts and vessels, upto a period of one month. The place of supply shall be
In case of services consisting of hiring of vessels or aircrafts, irrespective of whether short
term (exceeding one month) or long term, the place of supply shall be,
The place of supply of services of transportation of goods, other than by way of mail or courier,
shall
No be shall be payable on transshipment of goods at customs station in India for further
GST
transport out of India. B. In case of import of goods by vessel from out of India to first customs
port in India, the importer in India is liable to pay GST under reverse charge. Comment on the
above
What isstatements,
the place of supply of services provided on boarding a conveyance during the course
of aResiduary
A. passenger transportExcept
provision: operation?
in case of specified services, the place of supply of services
shall be the location of the recipient of service. B. However, in case the location of the
recipient of service is not available in the ordinary course of business, the place of supply shall
In
beorder to prevent
the location double
of the taxation
supplier or non-taxation
of service. Commentof onthe
thesupply
aboveofstatements
an import or export service,
or for the uniform application of rules, theshall have the power to notify any description of
service or circumstance which theshal be the place of effective use and enjoyment of a service
Udayin Haryana buys shares from a broker in Delhi on NSE (in Mumbai). What will be the
place of supply?
In case of services supplied in respect of goods which are required to be made physically
available by the recipient of service to the supplier of service, the place of supply shall be
What type of tax is levied on inter-State supply?
True or false "If the importer sells the customs bonded goods to another person before
clearance of goods from warehouse, IGST will be leviable on such transaction at the time of
sale which the importer will have to pay by 20th of next month"
True or false "Inter-state movement of various modes of conveyance, carrying goods or
passengers or for repairs and maintenance is liable to IGST."
What is the ceiling limit prescribed on the rate under IGST Act?
Does an e-commerce operator having no physical presence in the taxable territory liable to
pay tax? If yes, then how?
Comment-Goods deposited in warehouse by filing into-bond bill of entry do not attract liability
to any customs duty until the date specified in section 15 is reached.
Will a "not for profit entity (NPO)" be liable to tax in respect to any sales effected by it?
Can an exemption be granted for inter-State supplies when such an exemption is not granted
for intra-State supplies?
IGST shall be
A. Location of charged
supplieriswhen
a place from where a supply is made from a place of business for
which registration has been obtained, the location of such place of business. B. Location of
supplieris a place from where a supply is made from more than one establishment, whether
the placeof
Location ofrecipient
businessalso
or fixed establishment,
includes the location
the place where of the
a supply establishment
is received most
at more thandirectly
one
concerned with the provision of the supply Comment on the above statements,
establishment, whether the place of business or fixed establishment, the location of the with
the receipt establishment of the supply
Mr. A of UP provides services to a SEZ located in UP. What type of tax shall be charged?
What is the location of supplier in case of supplier is located in territorial waters?
What is the POS in case the supply is made in territorial waters?
Which of the following is an inter-State supply?
Which of the following is an intra-State supply?

Case study (0 72 to 74):Location of supplier: Mr. A of Delhi Delivery of goods terminates
at:Jaipur Location of recipient: Mr. B of Jaipur What shall be the place of supply in this case?
What is the nature of supply?
What tax shall belevied in this transaction?

Case study (Q 75 to 80) Location of supplier: Mr. A of Delhi Delivery of goods terminates: Mr.
C of Jaipur Location of recipient: Mr. B of Delhi Goods have been delivered to Mr. C of Jaipur
on direction by Mr. B to Mr. A. What shall be the place of supply of transaction between Mr. A
& Mr. B?
What is the nature of supply of transaction between Mr. A & Mr. B?
What tax shall be levied in transaction specified in Ques 76?
What shall be the place of supply of transaction between Mr. B & Mr. C?
What is the nature of supply of transaction between Mr. C & Mr. B?
What tax shall be levied in transaction specified in Ques 79?

Mr. A of UP purchased the goods from the shop Mr. C in Delhi. What shall be the place of
supply?
If Mr. A of Jaipur, is constructing a house in Goa and appoints Mr C of Delhi to provide
architectural services with regard to proposed construction of house located in Goa, then the
place of supply shall be
Mr. X, a resident of Delhi, goes to a doctor Mr. B of Bangalore for plastic surgery who took him
to a hospital
Case study (0in84
Mumbai & got
& 85)Mr. his surgery
A based out ofdone
Delhi,over there. The
purchases place from
air ticket of supply willLtd.,
Airlines be an
airline company based out of Chennai, for travel from Mumbai to NEW YORK via Dubai.
Answerthe following questions. What shall be the Place of supply if Mr. A is a registered
person?
What shall be the Place of supply if Mr. A is an unregistered person?
Palace on wheels, a train running from Jaipur to Kanyakumari, provides on-board
entertainment services to its passengers. Mr.A boarded the train from Madhya Pradesh &
started watching a movie when the train was crossing Karnataka. What shall be the place of
Mr. A, a resident of Mumbai opens a bank account in Mumbai with ABC Bank Ltd., and
supply?
submits his residence address in Mumbai, then the place of supply of banking services shall
be
Mr. B of Delhi goes to bank in Bangalore not having an account with the bank to take a
demand draft, the place of supply shall be
If XY Bank in USA charges loan processing charges to AB Co. located in Delhi ,India , the
place of supply of service will be_______________
Which of the following are an example of online database access retrieval services?
Real estate agent in Delhi charges brokerage fee to Company A located in Chandigarh for
assistance in getting a commercial property in Kolkata . Which is the place of supply in this
case?
Mr.X A resident from Pune conducts training for employees of P Ltd . being a registered
person under GST based out in Chennai at a resort in Darjeeling. The place of supply in this
case is :
Id NM shipping Co. located in Chennai chaeges ocean freight charges for transport of goods
to California for a customer located in Bangalore , the place of supply of service will be :
The basic principle behind the provisions relating to place of supply is that GST is a
_______________
Which Constitutional article allows the parliament to formulate principles in respect to supply &
supply in course of interstate commerce?
IGST in case of imports shall be levied onvalur determined under _____________
Comment : GST is leviable when place of supply is outside India.

M/s ABC is having 2 SEZ in state of UP . One of these SEZ sends goods to another SEZ on
1st April 2018 . What tax shall be chargeable on such supply?
Supply from warehouse for storage of duty free ship stores to Naval ships , ocean going
merchant ships is _____________
"India " means the territory of India as reffered to in ______________of the Indian
Constitution.
Persons supplying goods or services or both from the territorial waters should register in
__________________
Where supply involves movement goods,______________________place of supply of goods
shall be the location of goods at the time at which the movement of goods terminates for
delivery to the recipient.
In case of Bill _to_ship_to transactions , direction to send goods from place of supplier must
be given by
Comment : In case of bill to ship to transactions, if the supplier & final recipient are in Different
states, then the supply shall be interstate supply even when the goods are delivered in the
state of the supplier.
Place of business includes
Fixed establishment means

Fixed establishment is characterised by:A. Sufficient degree of permanence B. Suitable
structure in terms of human & technical resources C. To supply services orreceive& use
services for its own needs Which is the correct option.
_______________ of supply of service cannot be location of supplier of service or recipient of
service
Customer's customer____________customer.
Person making the payment is ___________while the person receiving the payment
is_________.
Case study (0 111 to 113) Mr. B, director of XYZ Pvt. Ltd, registered in Delhi went for 2 days
official seminar in Mumbai.He booked a hotel in Mumbai & provided the company's GSTIN
What shall be the place of supply?
What tax shall be levied on this supply?
Will XYZ Pvt. Ltd. get the credit of the taxes paid to the hotel?
When both, the service recipient & provider are of India, then the place of supply shall be the
location of _____________ if immovable property is located outside India.
Which of the following service is not directly linked to the immovable property?
Which of the following is a service directly linked to immovable property?

Comment: Return journey will be treated as a separate journey, even if right of passage for
onward & return journey is issued at the same time.
Tour operator providing service to Indian tourist outside India is_ to pay GST.
Export of goods means taking goods_________

Supply of goods imported into the territory of India, till they cross the customs frontier of India
shall be treated to be a ____________supply
Comment:One of the conditions to qualify as export of service is that the supplierofservic &
recipient of service are not merely establishments of a distinct person in accordance with
Explanation I of section 8 of IGST Act.
If the payment is received in INR, can it still qualify export of service?
Principles in place of supply of service rules are broadly based on_________Directives.

Mr. Sunil from Delhi provides interior designing services to Mr. Sanjay (Mumbai). The property
is located in Ooty (Tamil Nadu). What will be the place of supply?
A service as a part of contract is provided in Delhi, Paris, Sweden & USA. What shall be the
place of supply?
A service as a part of contract is provided in Delhi, Paris, Sweden & USA. What shall be the
place of supply?, will the entire amount be liable to GST?
Goods imported into India for processing or repairs can be exported
Maintenance & repair service provided within territorial waters to marine vessels owned by
foreign companies
Case study (Q 129 is____________
to 134) XYZ, a modelling agency, registered in Mumbai having 20 models
entered into a contract for beauty treatment of their models with Lakme Studio in Delhi but the
beauty treatment was done before a fashion show in the city of Jaipur. Who is the supplier of
service?
Who is the service recipient?
What is the place of supply?
What kind of supply is this?
What tax shall be levied?
Will XYZ be eligible to take the ITC on such transaction?

Comment: An intermediary cannot alter the nature or value of the service, the supply of which
Which of the following
he facilitates on behalf statements are true
of his principal, for anthe
although intermediary?
principal may A. authorize
Anintermediary cannot alter
the intermediary to
the natureor value of the
negotiate a different price.service, the supply of which he facilitates on behalf of his principal,
although the principal may authorize the intermediary to negotiate a differentprice. B. The
value of an intermediary's service is invariably identifiable from the main supply of service that
he is arranging C. The service provided by the intermediary on behalf of the principal are
Promoting foreign university
clearly identifiable course in India is
Which is correct?
Service on principal to principal basis is
Agency fees paid to foreign banks for arranging finance is

___________is leviable on transhipment of goods at customs station in India for further
transport out of India.
Which section governs the provisions regarding determining time of supply of goods?
Which section governs the provisions regarding determining time of supply of services?
The time of supply fixes the point when the __________to/of GST arises.
An agent is included in the definition of supplier?
Who is the recipient in case, the consideration is payable for the supply of goods?
Who is the recipient in case, the consideration is not payable for the supply of goods?
Who is the recipient in case, the consideration is payable for the supply of service?
Who is the recipient in case, the consideration is not payable for the supply of service?
Reverse charge means the liability to pay tax by the_________________of goods or services
or both instead of the___________of such goods or services or both.
Was the concept of arising of liability on receipt of advance applicable in pre GST Times i.e. in
Service Tax Act?
What is the time of supply of goods, in case of forward charge?
What is the date of receipt of payment?

Examine the following and determine the time of supply in case of goods:we have to put
diagram above question no.13 (page no 83)
Q.14
Q.15
Q.16
Case study (0 17-18) A purchase order with advance of t 1, 25,000 is received on 15-07-2017
for machine worth 25,00,000 and entry duly made in the seller's books of account. On 25-07-
2017 the machine is assembled, tested at sight, and accepted by buyer. Invoice is raised on
30-08-2017 and balance payment of 23, 75,000 is received on 10-09-2017 Q.17 What would
be
Whatthewould
time of
besupply in case
the time of advance
of supply in casereceived?
of the balance payment?
For amount received in excess of in case of goods, time of supply at the option of supplier, be
taken to be the date of invoice
Determine the amount of GST in case of supply of service of15,00,000 on 04-09-2018 and
invoice has been issued on 31-08-2018. The date of payment is 08-09-2018. The CGST rate
has been increased from 5% to 1 2% wef. 0 1-09-2018.
What is the time of supply of goods liable to tax under reverse charge mechanism?
On 04-09-2018, supplier invoices goods taxable on reverse charge basis to AB & Co AB & Co.
receives the goods on 12-09-2018 and makes payment on 30-09-2018. Determine the time of
supply
_____________is an instrument where there is an obligation to accept it as a consideration for
supply of goods or services.
What is the time of supply of vouchers when the supply with respect to the voucher is
identifiable?
ABC Ltd. has purchased for its customers 50 vouchers dated 20-08-2018 worth Rs.100 each
from XYZ Ltd, a footwear manufacturing company,Thevouchers were issued by XYZ Ltd. On
20-09-2018. The vouchers can be encashed 1 at retail outlets of XYZ Ltd. The employees ofa
ABC
WhatLtd. encashed
is the the same
time of supply on 01-10-2018
of vouchers Determine
when the the time
supply with of supply
respect of vouchers
to the voucher is not
identifiable?
Ms. Reeta purchased a gift voucher (it can be redeemed against any product of the
departmental store) from a departmental store worth Rs.2000 on 30-07-2018 and gifted it to
her friend on the occasion of her marriage on 05-08-2018.Her friendencashed the same on
01-09
What is--2018 for of
the time purchase of goods
supply of a cosmetic product.cases,
in residuary Determine
in casethewhere
time ofa supply
periodical return has
to be filed?
What is the time of supply in residuary cases i.e. in all the remaining cases where periodical
return is not to be filed?
What is the time of supply in case of addition in the value by way of interest, late fee or penalty
or any delayed payment of consideration?
What is the time of supply of service if the invoice is issued within 30 days from the date of
provision of service?
What is the time of supply of service if the invoice is not issued within the period prescribed?
Date of receipt of advance is the time of supply in case of advance received for supply for
services especially when the invoice & provisioning of service is done post advance receipt.
Comment.
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______payment obligations.
What is the maximum time limit for issue of tax invoice in case of insurance service providers
and banks?
Determine the time of supply in each of the following cases: Question Ques 36 Ques 37(Draw
diagram for this ques)
Q.37
Q.38
Q.39
Q.40
What is the time of supply of service in case of reverse charge mechanism?

What is the time of supply of service in case of an associated enterprise receives services
from the service provider located outside India?
What is the time of supply of vouchers when the supply of services with respect to the voucher
is identifiable?
What is the time of supply of vouchers when the supply of services with respect to the voucher
is not identifiable?
What is the time of supply of service for the supply of taxable services up to Rs.1000 in excess
of the amount indicated in the taxable invoice?
Mr. X has received the payment, but has not deposited the cheque in the bank account, what
is the date of receipt of payment?
Which section governs the provision for determining time of supply in case of change in rate of
tax?
In which of the following situations, New rate' shall be applicable?
In which of the following situations, Old rate' shall be applicable?

Date of receipt of payment shall be the _________if such credit in the bank account is after 4
working days from the date of change in the rate of tax?
Determine the time of supply in following cases. The tax rate has been change (Draw diagram
for ques 51 to 54) page no 88
Q.52
Q.53
Q.54
Determine the amount of GST in case of supply of service of 10, 00,000 on 04-09-2018 and
invoice has also been issued on the same date. The date of payment is 30-08-2018. The
CGST rate has been increased from 5% to 12% w.e.f. 01-09-2018.
In case of continuous supply of goods, the invoice should be issued before or when the_____
Which notification removed the requirment of payment of tax on advance receipt in case of
supply of goods?
Is composition dealer required to pay tax on the advance received by it in respect to supply of
goods?
Benefit of non-payment of tax on advance receipts in case of supply of goods was extended to
the small taxpayers having turnover upto 1.5 crore on
What shall be the due date to issue invoice in case of supply of goods?
What will be the time of supply where multiple invoices are issued for a single consignment
Mr. A being
involving registered
supply taxable person procures goods (waste & scrap) in auction from CTD of
of goods?
Govt. of Maharashtra. The chronology of events are as follows Date of receipt of goods by Mr.
A: 24.09.2018 Date on which the payment is entered in the books of account of Mr. A:
21.09.2018 Date on which payment is debited in the bank account of Mr. A: 22.09.2018 What
Composite
shall be thesupply
Time ofwill attract the provisions pertaining to time of supply of goods or services.
supply?
Comment.
In composite supply, the principal supply is supply of goods whereas the ancillary supply is
supply of services. Which provision shall apply in respect of time of supply?
Where goods are packed and transported with insurance, the supply of goods, packing
materials, transportorand
which is provided, insurance
agreed is a composite
to be provided, supply and
continuously supply
or on of goods
recurrent basis,is under
the principal
a
supply. Which section will govern the time of supply provisions in this case?
contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the
supplier invoices the recipient on a regular or periodic basis and includes supply of such
Comment:
goods as theTime of supply in
Government case
may, of continuous
subject supply of goods,
to such conditions, in case
as it may, of supplier under
by notification, specify.
composition scheme,
means a supply of goods shall be the earliest of the following:Date of issue of invoice; or-Due date
of issue of invoice; or- Date on which payment is enteredin books of accounts of the supplier;
or Date on which payment is credited to the bank account
Case study (0.68- 69) Determine the time of supply of services under reverse charge
mechanism in the following cases.(Draw diagram for ques 68-69
Q.69
What provisions would be applied in finding the time of supply in case of works contracts?
What shall be the time of supply where services are supplied only
Case study what shall be the GST tax rate in following cases when the tax rate has been
increased from 18% to 28%? Draw diagram for ques 72 -77
Q.73
Q.74
q.75
q.76
Q.77
If 95% of the work is complete before the change in rate of tax but invoice can be raised only
after completion of supply, then what is the rate of tax to be applied?
I have raised the invoice with old rate of tax but now I am required to remit the taxes based on
new rate of tax. Can I recover the additional tax payable from my customer? If yes, how?
Will the customer be able to take credit of additional taxes referred in Q 79?
The relaxation of non-payment of taxes on the advance receipt is only to the supplier of goods
& not to the providers of service.
_________in relation to any goods or services or both, shall mean the person supplying the
said goods or services or both and shall include anagent acting as such on behalf of such
supplier
Any in relation
reference to a to the goods
person or services
to whom a supplyorisboth
madesupplied;
shall be construed as a reference to
the________of the supply and shall include an agent acting as such on behalf of the recipient
in
Therelation
time oftosupply
the goods orextent
to the services or bothtosupplied.
it relates an addition in the value of supply by way of
interest, late fees or penalty for___ shall be the date on which the supplier receives such
Mr. A entered
additional into a contract with Mr.C & agreed to make the payment by 30th September
amount.
2018. If the payment is not made in time, then he shall pay late fees @ 100/day. No payment
of late fees has been made so far. What shall be the time of supply in respect of the late fees
due on Mr. A?
Value of supply shall be the transaction value, if
What is transaction value under GST?

ABC Enterprises, a holding company gave its carfor business purposes toXYZ Enterprises
value of INR 2.5 lacs for free. What shall be the valuation of such supply for the purposes of
calculation of taxes?
Raghu purchased a new camera for INR 30,000, along with exchange of any old DSLR
camera. If the exchange scheme is not present, the new camera could easily be purchased at
a price of INR 42,000. What shall be the taxable value of such camera purchased?
What shall be the applicable rate of exchange for the determination of the value of taxable
goods or services or both in case of any valuation under foreign supply?
Consideration under GST may include:
Mr. A supplied goods worth of $50,000 for which he received payment in US dollars. Does the
consideration as received falls within the ambit of money?
Consideration excludes:
The definition of service includes the following
Supplier as per the Act means:
Value of supply is considered to exclude:
Value of supply shall be construed to include:

Dell incorporation in Delhi supplied a lan top for INR 35,000 along with an exchange of a
printer from Edge Print Digital Private Limited Value of such printer exchanged at the time of
supply was found to be worth INR 5,000. However the open market value of Dell laptop was
not
Whatfound
shallatbe
the time
the of such
value supply.where
of a supply, What shall be theisvalue
the supply madeofbetween
supply ofrelated
such laptop?
parties for no
consideration?
Mr. A makes a supply of 20 T-shirts to Mr.C. Here both are related persons. Mr. C as such
intends to further supply such T-shirts to his customers. Open market value of such T-shirts is
3000. In such
Baibhav case,
is selling what shall
a product be the value
to Aakash of supply per
for Rs.20,000. Open T-shirt?
market value of the product is
Rs.36,000.
Mr. A entersBothinto of them are
contract relatedthe
of selling parties.
goodsFurther,
to Mr. BAakash
statingisthat
eligible
all thetoexpenses
claim the till
ITCtheontime
the
product. What shall be the value of supply in this case?
goods reach Mr. B shall be borne by the supplier. The goods were sold at a price of INR
40,000. He charges packing charges of INR 1500 on such supply. Mr. A also pays freight of
INR 4500 for transporting such goods from Mr. A's premises to Mr. B's premises. What shall
Mr. Vijay
be the purchased
value of such asupply?
laptopfor INR 30,000 with exchange of old laptop. Open Market price of
the old laptop is INR 10,000. Determine the value of supply for the purpose of levy of GST?
Mr. A sold a mobile for INR. 28,000 with exchange of old mobile. Old mobile can be sold in the
Mr. Dinesh
market sold12,000.
for INR goods worth of Rs.57,000
Determine the valuetoonMr.which
Swami.Mr.As per
A is the termstoofpay
supposed credit
the period
GST?
extension specified by Mr. Dinesh, Mr. Swami was to make payment within 2 months for such
supply, which he was unable to make within such prescribed time. The supplier hence forth
charged
What sallinterest of INRof1500
be the value at thewhere
a supply, time ofthe
receipt of is
supply such
made amount.
between What shall parties
related be the value
for of
supply herein?of 50,000 which is half of the market value of such supply? [Assume that the
consideration
person who has procured such goods is able to claim full ITC of the taxes paid.]
What are the conditions to be satisfied for excluding any expenditure incurred by a supplier as
a pure agent of the recipient of supply under valuation?
What are the deductions allowed in case of transaction value consideration?
What shall be the value of supplies where supplies are made to related persons?
What shall be considered as value of supply of goods and services if made with full monetary
consideration to unrelated person?
Mr. Ramesh, a second hand car dealer purchased a second hand car for Rs.2,50,000. Dealer
has sold the same to Suresh Ltd. for 3,00,000. Determine Value of Supply?
Mr. A sells the goods to Mr. B for 20,000 on 1st April 2018 & allows him a credit period of 15
days post that penalty of t 10 per day shall be levied on the same. Mr. B makes a payment of
20,000 on 30th April 2018 & Mr. A agreed for the same. What shall be the value on which tax
ABC
shall consultancy
be levied? firm is engaged to register a company for TRANS Ltd. Other than
professional fees ABC consultancy also recovers fees paid to ROC on behalf of the TRANS
Ltd. Determine Value of Supply?
Mr. B is providing construction services to Mr. Z. In addition to the consideration, Mr.Z is also
supplying construction material to Mr.B Determine Value of Supply to levy of GST
Duplex Enterprises sold a bike for Rs.40,000 to Sudesh Enterprises. Open Market price of the
bike is Rs.62,000. Both firms are registered under the same PAN. Determine the value of
Mr. C sold
supply a product
keeping forthe
in mind 84,000 to Mr.X.
fact that A product
Sudesh with the
enterprises sametake
cannot features of other
the credit company
of the same
having similar features is being sold in the market for 1,34,000. Mr. X is employee of the Mr. C.
Aaron
DetermineLtd. sold a product
the value for Rs.42,000
of supply to Mr. of
for the purpose Shiv.
levyOpen
of GSTMarket price of the
considering the fact
product
that is
Mr.not
X
available. Product of same like kind
cannot take the credit of the taxes paid. & quality is also not available in the market. Cost of
purchase of product is 60,000. Mr. Shiv holds 30% share in Aaron Ltd. Determine the value of
supply for the
A Ltd. sold purposeforofRs.34,000
a product levy of GST to considering the the
Mr. X is selling factsame
that Mr.
likeShiv
kindcannot taketothe
of product hiscredit
of the
consumertaxes paid.
for a
Rs.160,000. Mr. X holds 30% share
Mr. Ajit being principal, supplies groundnut to hisinagent
A Ltd.Mr.
Determine
Saurav and the Mr.
value of supply
Saurav is for
the purpose of levy of GST
supplying groundnuts of like kind and quality in subsequent supplies at a price of INR 5000 per
quintal on the day of the supply. Another independent supplier Mr. James is supplying
groundnuts of like kind and quality to Mr.Saurav at the price of INR 4,550 per quintal. What
Mr.
shallZbe
is selling a product
the value for R 1,050 inclusive of GST. Rate of CGST & SGST will be 2.5%.
of supply?
Determine the value of supply
What are the conditions to be fulfilled for a price to be termed as 'open market value under
valuation rules?
What does goods or services of like kind and quality means?
What are the conditions to be complied with in order to ensure that the transaction value is the
taxable value?
What shall be the open market value of the goods and services in case where the supply is
made within the related parties & the recipient is eligible to claim input tax credit?
Mr. Anil is an Air travel agent. He collected INR 50,000 (Basic fare for domestic booking) and
INR 100,000 (Basic fare for International Booking). What shall be the value of supply under
this case?
What does the term basic fare means in the concept of value of supply in case of Air travel
agent?
What shall be the value of supply between a principal and agent oriented transaction?
What are the conditions prescribed for deduction of discount from the value of taxable supply,
when made after supply?
Money as a legal tender excludes:
Which of the following does not comes within the definition of person?
Mr. Abhinav purchased goods worth INR 20,000 from Mr. Shyam. However when the supply
was about to be received, Mr. Abhinav sent his agent to receive such supply on his behalf.
Does the agent herein this case qualify as recipient under GST?
Who shall be the recipient in case where no consideration is payable for a supply?
Ramesh took $5000in bank and exchanged it with INR for which he got INR. 363,000. The
Bank deducted commission on such transaction of exchange. Does the same qualify as
services from Bank?
Mr. Peter entered into an agreement with Mr. John for supply of Shirts worth $1500. However
due
Varun to purchased
some foreign obligations,
certain he took
goods worth INR a foreign
17,000 visit
fromand made his
Dushyant agent
Foods toLtd.
Pvt. supply
As asuch
matter
goods to Mr. John. Does the agent qualify as supplier in the aforementioned case?
of security, Varun made a request to the supplier to provide for an additional packaging on the
given item for safe transportation which cost around INR 1500. The supplier charged value of
Jiffy Foods Pvt.
the additional Ltd givesseparately
packaging discount ofafter
30%the onsupply
the listwas
pricemade.
to its distributors
What is the as per
final its contract.
value of such
As per invoice
supply made? raised on the items supplied per carton, the list price on the same amounts to
INR 500. What shall be the taxable value of such supply, given that the discount is allowed at
the time of supply and shown in invoice?
What are the notified supplies under Section 15(5)?
What shall be the value of supply where parties to supply are related and the recipient to such
supply intends for further supply of such goods?
What shall be the value of supply in case of Life insurance Business services?
True or false: There are separate valuation provisions for CGST, SGST and IGST and for
Goods and services as per section 15.
When are the provisions of Valuation Rules applicable?
True or false: Reference to GST Valuation Rules is required only in cases where value cannot
be determined under sub-section (1) of Section 15
Jason Forex Private Limited being a registered person under GST purchased 2000 USD from
Arpit Enterprises at the rate of INR 70 per USD. RBI reference rate as on the date was
INR70.50.
Jason ForexWhat shallLimited
Private be the being
value a
ofregistered
such supply?
person under GST sold 2000 USD to Arpit
Enterprises at the rate of INR 70 per USD. RBI reference rate as on the date was INR 70.50.
What shall be the value of such supply?
What shall be the valuation rules to be applied on import of goods?
What shall be the valuation rule in case of import of services?
When will the recipient and supplier be treated as related persons under GST?
What shall be the valuation rule in case of Interest charged for payment after due date?
What shall be the treatment of subsidies received from Central Government while deriving
transaction value?
What shall be the treatment of subsidies received from BAC Private Limited while deriving
transaction
Ram being a value?
Chartered Accountant provided certain professional services to his
client.However during such course of action, some out of pocket expenses were incurred,
which Ram claimed forreimbursement from his client. Does the same be included in the
transaction value?duty paid by Custom house agent forms part of transaction value for the
Does the custom
purpose of calculation of IGST?
What shall be the value of supply in case of purchase or sale of foreign currency?
What shall be the value of supply in case of Air travel tickets booked by an Air travel Agent?
Value for GST,IGST,CGST,SGST, UTGST& GST Compensation Cess.

Comment: If the amount is the contractual liability of the supplier but paid by the recipient on
his behalf, that amount will be includible in value' for purpose of payment of GST.
Which of the following are the examples of incidental expenses incurred before supply?
Comment: Interest or late fees or penalty for delayed payment of any consideration for any
supply is includible in the value when the time of supply on it arises.
GST_______leviable on the normal interest payable by the recipient as per the agred terms of
contract.
Calculate taxable value of the supply in below cases: draw diagram for ques 75-79
Mr. A supplied services of 12,000 to Mr.B & such services are covered in reverse charge
mechanism. What shall be the taxable value in this case?
If goods are cleared without payment of duty and later demand is raised, the invoice value
should be taken as ________
Subsidies directly linked to the price _____ subsidies provided by the Central and State
Governments are includible in 'value for charge of GST.
Subsidies not directly linked to the price_______subsidies provided by the Central and State
Governments are includible in 'value for charge of GST
Comment: The GST Law do not make provision for issue of credit note for passing of discount
which was not contemplated at the time of supply.
Ad-hoc discounts given after supply is _______for deduction from value.
Trade discounts given on basis of performance of dealers in the previous quarter is allowable
as deduction from value.
Does refraining from an act or tolerating an act or situation form a part of consideration?
A deposit,_________, given in respect of the supply of goods or services or both shall not be
considered as payment made for the supply unless the supplier applies the deposit as
Mr. A supplied to his related party Mr.B goods for a value of 200,000. The open market value
of such goods is 150,000. Is the transaction value acceptable for the valuation provisions in
GST?
Mr. A, B, C & D entered into a partnership & started their own firm. Will these four be
considered as related parties?
"Family" for the purposes of finding the related person shall be:
____________ has been provided for dealers in second hand goods.

What shall be the value of a token, voucher,coupon or stamp which is redeemable against
Where a new phone is supplied for twenty thousand rupees along with the exchange of an old
phone and if the price of the new phone without exchange is twenty four thousand rupees.
Where a laptop
What shall is value
be the suppliedfor for
theforty thousand
purposes rupees
of GST of thealong
newwith the barter of a printer that is
phone?
manufactured by the recipient and the value of the printer known at the time of supply is four
Corporate services
thousand rupees butfirm
theAopen
is engaged
market to handle
value thelaptop
of the legal work
is notpertaining
known. Whatto the incorporation
shall be the value
of Company B. Other than
of laptop for GST purposes? its service fees, A also recovers from B, registration fee and
approval fee for the name of the company paid to the Registrar of Companies. The fees
charged by the Registrar of Companies for the registration and approval of the name are
Is there any specific
cormpulsorily levied onvaluation
B. Will mechanism
the GST be provided
levied onforthecomposite supplies
registration and mixed
fee so paid by Firm A:?
supplies?
Will the Customs Valuation apply to IGST payable on import of services?
Will the out-of-pocket expenses charged by professionals to claim reimbursement of expenses
incurred by them for rendering services to their clients be included in the transaction value?
The value of supply of goods and services shall be the
What is the benefit of GST Registration?
Can a person without GST registration claim ITC and collect tax?
What is the threshold limit for requirement of registration under GST?

A. A person is not required to pay GST if he is voluntarily registered under GST. B. Once a
person is registered GST Act, he is bound to pay GST, even if his turnover is below prescribed
limit (of Rs. 20/ 10 lakhs). Comment on the above statements,
Threshold limit of Rs. 20 lakhs for GST registration means for voluntary registration the person
should have aggregate turnover of 20 lakhs or more.
The Government may , at the request of a special category state and on the recommendation
of the Council , enhance the threshold limit from Rs. 10 lakh to such amount , not exceeding
___and subject to such conditions and limitations as may be prescribed.
in case where a person makes supply from multiple states and his aggregate turnover
exceeds threshold limit, he has to get registered
Mr. Anil a registered person makes supply from multiple states and has following turnover ,
Delhi 50 lakhs, Haryana - 10lakhs. Mr. Anil ask for advice where to get registration under
GST?
Mr. Anil a registered person makes supply from multiple states and has following turnover ,
Delhi 12 lakhs, Haryana - 10lakhs. Mr. Anil ask for advice where to get registration under
GST?
A person registered in one State is 'Unregistered person' in respect of another state.
A, GST registration should be obtained' from where taxable supply is made'. B. GST
registration should also be obtained 'where taxable supply is made'. Comment on the above
statements,
A person, resident of Delhi has business places both at Delhi and Haryana. From where he
has to take GST Registration?
In case where a company has places of business all over India. Can such a company take a
single Centralised GST Registration?
A. Any person engaged exclusively in the business of supplying exempted goods does not
require registration under GST. B. An agriculturist, to the extent of supply of produce out of
cultivation of land does not require registration. Comment on the above statements
ABC (unregistered person) is providing services to XYZ (registered person), where XYZ is
liable to pay GST under reverse charge. So ABC need not take registration under GST.
Persons whoare making supplies of taxable services, where total tax is payable by recipient of
services,is registration under GST Act
Person making inter-State supply of taxable services is not required to register if the aggregate
turnover is less than the threshold limit applicable in the particular State/UT
The Threshold Limit for taking GST registration is not applicable in cases of
The threshold Limit for taking GST registration is not applicable to such other person or class
of persons as may be notified by the Central Government or a State Government on the
recommendations of the______
The goods sent by a Registered Person to a Registered Job Worker is,
A person deals only in exempted products but is liable under reverse charge mechanism. Is he
required to be registered under GST?
All commission agents require mandatory registration under GST irrespective of his
commission income (ie. even if such income is below threshold limit)
Which of the following person has to make compulsory registration under GST Act?
Every person who is liable to be registered under GST shall apply for registration in every such
State in which he is so liable within _____________from the date on which he becomes liable
to registration.
A casual taxable person or a non-resident taxable person shall apply for registration
Is the person making supply from territorial waters of India required to take registration?
Area up to belongs to State/Union Territory at least as far as GST is concerned.

Everyperson applying for GST registration shall, before applyingforregistration, declare his
Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A
of FORM
Every person applying for GST registration shall in Part A of FORM GST REG-01 shall furnish,
What is the fee payable for filing application for registration under GST?
A. SEZ Unit or SEZ Developer are required to register separately under GST. B. Input Service
Distributor shall make a separate application for registration as such Input Service Distributor
Comment on the above statements,
The PAN shall be validated online by the Common Portal from the database maintained by
On successful verification of the PAN, mobile number and e-mail address, a shall be
generated and communicated to the applicant on his mobile number and e-mail address.
A person applying for registration as a casual taxable person shall be given a temporary
reference number by the Common Portal
What is the full form of EVC?
When the application for GST registration is filed, an acknowledgement shall be issued
electronically to the applicant in form,
What are the documents required to be attached to the application of GST Registration?
The application shall be forwarded to the who shall examine the application and the
accompanying documents for GSTregistration.
The application for registration after being examined by the proper officer, if the same are
found to be in order, approve the grant of registration to the applicant within from the date of
submission
The applicationof application.
for registration after being examined by the proper officer, if the same are
found to be deficient, and requires any clarification, he may issue a notice to the applicant
electronically in form
If the proper officer needs any clarification in the REG-01 filed by a dealer, what will be the
option available to him:
The applicant shall furnish any clarification, sought electronically by the proper officer
regarding deficiency in application, within 7 working days from date of receipt of notice, in form
The applicant shall furnish any clarification, sought electronically by the proper officer
regarding deficiency in application, in form GST
In case where the proper officer is not satisfied with the documents furnished for the
application of registration, he shall, for reasons in writing, reject the application for registration
under GST and inform the applicant electronically in form
The application for grant of registration shall be deemed to have been approved, if the proper
officer fails to take any action
If the application for grant of registration has been approved by the proper officer, a certificate
of registration is made available to the applicant on the Common Portal in form
Certificate of registration shall be signed by Superintendent of Central Tax as he is 'proper
officer' for purpose of rule 9.
What is the full form of GSTIN?
Every company shall have a issued under the Income-tax Act, 1961 in order to be eligible for
grant of registration.
The Number of Digits in the PAN based GSTIN registration Number will be
Arrange the following in an order to form proper GSTIN,1 ten characters for the PAN or the
Tax Deduction and Collection Account Number 2 one checksum character 3 two characters for
the entity code 4 two characters for the State code
The registration shall be effective from the date on which the person application for registration
has been submitted where the in from such date. within
What is the effective date of registration where the application for registration has been
submitted within 30 days from being liable to get registered?
What is the effective date of registration in case the person voluntarily opts to take registration
in GST?
A registered taxable person is liable to show his GSTN number in,
What is the prescribed time period to apply for registration by a non-resident taxable person?
M/s Uday & Co. crossed their threshold limit for registration on 10-8-2018. But, he applied for
GST registration on 5-9-2018 and he was granted GSTregistration on 8-9-2018. What will be
his effective date of registration?
Can a single person apply for two registrations in GST i.e. one as casual taxable person &
other as regular taxable person?
If Mr. X has applied for Registration on 10-08-2018 but the effective date of registration was on
15-8-2018. In between that processing period he has supplied goods to Mr. Y. How can Mr. Y
avail ITC on purchases for that period?
If Mr. A makes an application for GST registration within 2 days from being liable to pay GST,
he can issue revised invoices for GST for period prior to registration.
What is the state code for Delhi?
What is the state code for Rajasthan?
Which form is used by the Proper Officer for Field Visit Report?
The field visit verification report along with other documents, including photographs, shall be
uploaded in form GST REG-30 on the Common Portal withinfollowing the date of verification.
Who has been specified for the purpose of physical verification of business premises of the
applicant?
Display of registration certificate and GS-TIN on the name board at his principal place of
business and at additional place of business is mandatory
Voluntary registration can be cancelled any time. B. Tax must be paid once voluntary
registration is obtained, even if annual turnover is less than 20 lakhs Comment on the above
statements,
Who can submit application for registration in Form GST REG-09?
A non-resident taxable person may be granted registration on the basis of any other document
(other than Income Tax PAN) as may be prescribed.
Where a person who is liable to be registered under this Act fails to obtain registration, the
proper officer may, without prejudice to any action that is, or may be taken under this Act, or
under any other law for the time being in force, may proceed for
Order of Grant of Temporary Registration/ Suo Motu Registration is granted by the proper
officer in form
Every person to whom a temporary registration has been granted on the motion of the proper
officershall, within 90 days from the date of the grant of such registration, submit
Every person to whom a temporary registration has been granted on the motion of the proper
officer
In caseshall
wherehave
theoption
appealto,has been filed against the grant of temporary registration by the
proper officer. And the order has been passed upholding the liability to registration by the
Appellate Authority. What is the time limit to make an application for registration after such
order has been passed?
The GSTIN assigned pursuant to verification by the proper officer shall be effective from
What is the full form of UIN?

A. UN Agencies, Embassies, Consulates etc. are entitled to get refund of GST paid by them
on goods and services received by them. B. However, they have to pay GST toreceive such
refund. Comment
Application on of
for grant theUnique
aboveIdentity
statements,
Number (UI) to UN Bodies, Embassies, Consulates,
etc. shall be made electronically through the common portal or through a facilitation centre in
form
The proper officer will assign a Unique Identity Number to the relevant person and issue a
certificate in form GST
A. The embassies, UN REG-06
Agencieswithin three working
and Consulates candays from UIN without applying, on
be granted
recommendation of the Ministry of External Affairs, Government of India B. The UIN granted is
state-wise i.e.different registration in each state is required Comment on the above
statements,
The certificate of registration issued to a casual taxable person or a non-resident taxable
person shall be valid for a period from the effective date of registration for
A. Casual taxable person can make taxable supplies only after issuance of certificate of
registration.
Mr. A has been B. The amountas
registered ofaadvance tax deposit,
casual taxable is afor
person, pre-requisite forprogram
an exhibition application for
conducted at
registration for casual taxable person. Comment on the above statements
Delhi. While obtaining registration Mr. A deposited some amount as advance deposit of tax
and after end of registration period the amount refundable from such advance deposit is Rs.
20000. The certificate of registration was inforce for the whole period but Mr. A was unaware
What is the condition
of furnishing forrefund
returns u/s 39. Whatof advance
will be thetax deposited
amount in casetoofhim?
refundable casual taxable person or
non-resident taxable person?
Which form is used for application for registration of Non-Resident Taxable Person?
The application for registration made by a non-resident taxable person shall be duly signed or
verified through _ by his authorized signatory who shall be a person resident in India having a
valid
Mr. A (a non-resident) is registered as casual taxable person for performing circus in India.
Due to popularity of his show he s need of extending the period of registration a casual taxable
person. Which factor should he consider to get extension as such?
Persons liable to make estimated Advance Tax Deposit to obtain GST Registration are:
Any person supplying online information and data base access or retrieval services from a
place outside India to a non-taxable online recipient shall electronically submit an application
for registration, duly signed, in form
Any person required to deduct tax u/s 51 or a person required to collect tax at source u/s
52shall electronically submit an application, duly signed or verified through EVC, in form-
Every registered person including UIN holder shall inform the proper officer of any changes in
the information furnished at the time of registration, or that furnished subsequently from such
change. in form_ within______from such change.
The proper officer shall not reject the application for amendment in the registration particulars
without
Which of the following cases warrant for cancellation of registration?
Any change in the mobile number or email address of the authorised signatory, shall be
carried out only after online verification through
Where a change in the constitution of any business results in change of the Permanent
Account Number (PAN)
A. The amendments of a registered
on registration madeperson,
will bethe person
from shallofapply
the date for
submission of GST REG-1
on common portal. B. Retrospective amendment of registration can be made by the
commissioner, for reasons to be recorded and as prescribed. Comment on the above
statements,
n case where the proper officer is of the opinion that the amendment sought is either not
warranted or the documents furnished there with are incomplete or incorrect, he may ask
In case of amendment of registration,shall amount to deemed acceptance of amendment
where the proper officer fails to take any action,
The proper officer will have regard to the following, while cancelling registration-
The proper officer shall drop the proceedings of the cancellation of registration in case the
defaulting taxable person files earlier returns with late fee, pay taxes & other dues, in form
Application for cancellation of registration shall be filed electronically in form
Which of the following statements is true?

Which of the following is correct statement:"The registration granted to a person is liable to be
cancelled if the said person(1) does not conduct any business from the declared place of
business(2) issues invoice without supply of goods or services in violation of the provisions of
the GST law (3) violates provisions relating to Anti Profiteering
Which of the following statements is true?
The proper officer may cancel the registration of taxable person from such date, as he may
deem fit, in case where a person who has taken voluntary registration has not commenced
business within from the date of registration.
Which of the following cases amounts to suo motu cancellation of registration under GST by
proper officer?
If a person who has submitted an application for cancellation of his registration is no longer
liable to be registered, the proper officer shall issue an order for cancellation of registration in
form
A. Liability of the person to pay tax and other dues under this Act continues despite the
issuance of order of cancellation of registration B. Cancellation underCGST does not amount
to
Any cancellation
registered under
taxableSGST. Comment
person, on the above
whose registration statements,
is cancelled by the proper officer on his own
motion, may apply to such officer for revocation of cancellation of the registration within from
the date of service of the cancellation order.
A registered person can make application for revocation of cancellation of registration in form
Mr.Suraj is doing business in 5 states and his aggregate turnover crosses the threshold limit
for registration under GST. Mr. Suraj is of the opinion that he has to take a single registration
as he is operating with the same PAN number. Comment on his opinion?
Is there an option to take centralized registration for services under GST Law?
What is the responsibility of the taxable person supplying to UN bodies?

Whether all dealers who are already registered under existing VAT/Service tax/Excise will
have to obtain fresh registration?
Which of the following facilitates small dealers or dealers having no IT infrastructure in respect
to GST returns & registration?
What are the options to sign the submitted application?
From which portal the registration certificate can be downloaded?
Is separate registration required for trading and manufacturing by same entity in one state?
Whether the Registration granted to any person is permanent?

Can a person who is not required to be registered under GST Act but registered under the
earlier law, cancel the provisional registration?
From which State the taxable person should obtain registration?
The proper officer may cancel the registration of taxable person from such date, as he may
deem fit, in case where a person paying tax under composition scheme has not furnished
returns for
Is concept of business vertical wise registration a valid concept post the Amendment Act?
Mr. A is having a unit in Delhi with turnover of 75 lacs & another unit in Manipur with turnover
of 6 lacs. Is he liable to take registration?
Special category States for the purpose registration chapter does not include:
Threshold limit in case of State of Jammu & Kashmir, Sikkim, and Meghalaya shall be
Aggregate turnover includes:

In case of job work, once the work is being completed, the value of the goods shall be included
in the turnover of
Registration in GST is State/Union Territory wise.
Fixed establishment means a place characterised by & suitable structure in terms of human &
technical resources to supply services, or to receive & use services for its own need.
Mr. A, a registered person in Delhi wants to participate in exhibition which is to be held in
Mumbai. What kind of registration he shall obtain?
Where the business carried on by a registered person is transferred as a going concern then
will the transferee be liable to register in GST?
Mr. A of Delhi is supplying handicrafts to Mr. B of Haryana. Turnover of Mr. A is only 5 lacs. Is
he liable to take registration in GST
Mr. A of Delhi is supplying handicrafts to Mr. B of Haryana. Turnover of Mr. A is only 5 lacs. Is
he liable to take registration in GST, is it compulsory to make an E-way bill for this transaction?
Which of the following persons are liable to take compulsory registration in GST?
ABC, is a SEZ situated in Noida, UP. It wants to set up another SEZ in UP. Which of the SEZ
needs to be registered in GST?
Every registered person shall display his GSTIN on the name board exhibited at the entry of
his principal place of business and at every additional place or places of business
Mr. A is having 3 offices in Delhi of Garments trading. Can he apply for separate registration
for each of such places?
Mr. A is a single truck owner-operator and he ply his truck mostly between the states, carrying
the goods booked for his truck by an agent; aggregate value of service provided by him
exceeds twenty lakh rupees duringlast year Is he required to take registration?
Mr. A exclusively deals in transportation of fruits & vegetables which is exempt service in GST.
Is he liable to take registration in GST?
Can a GTA obtain registration for one vertical (Rail, Cargo, Renting, Warehousing etc.) for
which tax needs to be paid while not obtaining registration for another vertical (GTA under
RCM) on which there is no tax liability?
Mr. A of Delhi till date is only engaged in making exports & supplies to SEZ Units. His
aggregate turnover is t 15 lacs. Is Mr. A liable to registration in GST?
Mr. A of UP receives an order from ABC a SEZ in UP. Is Mr. A required to take registration in
GST?
A registered person is sending semi-cooked food from his manufacturing unit at Gurgaon to
his branch in Delhi. Is he required to pay any tax?
Mr. A is dealing in supply of Atta, Maida, and besan within his own State with a turnover or 25
lacs. Is he required to take registration in GST?
Can the taxable supply made by the job worker on behalf of his principal be considered for
computing his aggregate turnover?
Whether the amount deposited in excess by a casual taxable person or non-resident taxable
person is refundable?
Who can be the primary authorized signatory?
Do traders having turnoverless than 20 Lakhs need to get registered under GST? Can they
purchase primary goods from other states without having GST Registration Number?
A person having a State obtain a separate registration for each business vertical.
A. A person liable to deduct TDS under section 51 of CGST Act requires registration. B. For
such person, it is mandatory to be registered in E-way bill portal. Comment on the above
statements,
What are the consequences of obtaining registration by misrepresentation?
A registered person, Mr. X supplies goods worth Rs. 150 to Mr. Y, an unregistered person. Is it
mandatory to issue tax invoice separately
Revised Invoice is a
Tax Invoice shall be issued by-
"Removal", in relation to goods, means-
__________shall accompany transport of goods when e-way bill is not required

Tax Invoice must be issued within from the date of removal of goods sent or taken on approval
for sale or return.
Removal in separate consignments means that 'parts' are removed". The statement is
Which document is to be issued by the consignor instead of tax invoice for transportation of
goods for job work?
Banks may issue consolidated tax invoice on monthly basis. Is it true?
Delivery Challan should be issued at the time of of goods.

Whether a registered Goods Transport Agency (GTA) supplying taxable services is required to
issue tax invoice?
Ticket issued in case of passenger transportation service is a tax invoice. The statement is
Bill of Supply is issued by the registered person-

Delivery Challan contains- (i) HSN Code & description of goods (ii)Name & address of the
transporter (iii) Name, address& GSTIN of Consignor (iv)Name, address & GSTIN of
Consignee
Delivery Challan shall be prepared in-
Invoice cum Bill of Supply may be issued by registered person

Revised invoice is an invoice which is issued against the invoice already issued
Goods may be transported without issue of invoice in case of
Revised invoice can be issued within from the date of issuance of registration certificate.
Whether the recipient can claim ITC onthe basis of revised invoices.
HSN Code is ________code?

Tax Invoice shall be prepared in___________ in case of supply of goods and in _________in
case of supply of services.
Value on export invoice should be
In case of export invoice, if there is any discrepancy between transaction value or value in
shipping bill/bill of export, refund of GST
The serial number of invoices issued during a tax period shall be furnished in
A registered taxable person shall,on receipt of advance payment w.r.t. any supply, issue
If the supplier is an insurer/banking company/financial institution/non-banking financial
company, tax invoice shall be issued within______________ from the date of supply of
service.
Details of advances against which supply is not made during the month of receipt of advance
shall be reported in______ of________
No tax is payable on receipt of advance payment wr.t any supply of
Details of advances need not to be reported if the tax invoice is issued

When payment is made by recipient, supply to supplier in respect of supplies when tax is
payable under reverse charge, is required to be issued
Credit Note with GST cannot be issued on account of
If prices are increased after renegotiations the supplier should issue
Credit Note is issued when
Debit Note is issued when
Flow of debit notes & credit notes with GST is a___________ flow from supplier.
Debit/Credit Notes should be
Is it mandatory to indicate the word "Revised Invoice" on revised tax invoice?

ITC is not allowed on
Tax Invoice shall be issued before or at the time of _________or__________of goods for
supply to the recipient.
When due date of payment is as ascertainable, tax invoice shall be issued on or before
When due date of payment is not ascertainable, tax invoice shall be issued on or before
Where the supply of services ceases under a contract before the completion of the supply, the
invoice
An unregistered person shall, after collection of tax, deposit it to Central Government. The
statement is
Debit note includes
In case of taxable supply of services, tax 5 invoice shall be issued within_____from the date of
supply of service provided that the supplier is other than an insurer/banking company/financial
Consolidated revised tax
institution/non-banking invoicecompany.
financial may be issued separately in respect of (Supplies made to
unregistered persons (i) All Inter-State supplies (ii) All Intra-State supplies (iii) All Intra – State
supplies(iv) Inter-state supplies to all recipients located in a State, if the value of
supplys2,50,000
When should a Tax Invoice not be issued for supply of Goods?
What are the cases in which there is supply without movement of goods?
__________is complete as soon as the goods are dispatched.

_____________in relation to goods means,dispatch of the goods for delivery by the supplier
thereof or by any other person acting on behalf of such supplier
The______________ as the case may be, would trigger the liability to raise the invoice, and
the supplier should not wait until the goods reach the destination.
Who can remove the goods?
Mr. A is supplying legal sheets bundles to an Advocate's Office. He submitted the account of
total supplies made during the 2 months period on the 25th of alternate month. What type of
supply is this?
Do we have to tax issue an invoice even if we remove goods for ‘sale on approval basis’?
Tax invoice shall be issued in case period has expired from the date of sending the goods on
approval.
Mr. A had a contract for supplying manpower for 28 days for 28,000. However, after 20 days,
the service has stopped ie. the service started on 01.09.2018 & ceased on 20.09.2018 When
should the invoice
Mr. X became betoraised?
liable pay tax on Ist August, 2017. He has applied for registration on 15th
August, 2017 which is within the 30 days window. His registration is granted on 29th August,
2017. What document
__________can can he
be issued issue
to an to collect taxfrom
unregistered recipient1st August
during thetoperiod
28th August, 2017?
starting from the
effective date of registration till the date of the issuance of the certificate of registration except
separate invoice be issued in case of Inter-State supply exceeding value Rs.2.5 lacs.
Continuous supply of goods means a supply of goods which is provided, or agreed to be
provided________
A separate Bill of Supply' is not necessary if the value of the goods or services supplied is less
than Rs.200
Can a single credit/debit note be issued against multiple invoice raised in a financial year?
Mr. Z had made a supply in April' 2018.The party returned the goods in May' 2018. In which
month the note is to be reflected?
In which return the details of credit notes is to be given?
Assuming that annual return for the year 2017-18 is not yet filed, a credit note can be issued in
respect of any of supplies made during the year 2017-18, up to
In which of the following situation will the liability be reduced in case the credit note is being
issued?
Debit Note can be issued only for increasing tax liability by the supplier?
Are there any restrictions on raising debit notes for earlier supplies?
What should be mentioned on the invoice in case the person wants to apply for refund in case
of taxes paid on exports of goods?
Export invoice shall contain which of the following details?
A registered person shall issue a consolidated tax invoice at the close of each day in respect
of all such supplies, where the value of the goods or services or both supplied is,the recipient
is not a registered person and does not require such invoice
A person is having turnover upto Rs.5 crore. Upto how many digits is he supposed to specify
the HSN Code?
A person is having turnover of Rs.25 crore.Upto how many digits is he supposed to specify the
HSN Code?
What are the mandatory details required in the invoice/document issued by a Goods Transport
Agency?
Bill number should not exceed
Truevor false: In case of banking companies, tax invoice would be treated as complete even if
it is not serially numbered
Should suppliers of Passenger Transportation Service issue an invoice in addition to issue of
tickets
In case proper officer checks the goods in movement, then what document shall be required
apart from delivery challan to satisfy the proper officer?
Is it mandatory to start a fresh series of invoice in every financial year?
In which of the situation will the liability be reduced in case the credit note is being issued?
True or false: The words 'Revised Invoice should be mentioned prominently along with
reference of the date and invoice number of the original invoice.
Some of the customers of a registered taxpayer asks the supplier not to mention the tax
amount instead show a consolidated price in the invoice. Is this valid?
Law permits collection of tax on supplies effected prior to registration, but after applying for
registration:
The name of the State of recipient along with State code is required on the invoice where:
True or false: Unregistered person should issue normal commercial invoice.
_________________ to accompany transport of goods when the e-way bill is not required.
Comment: The person carrying goods for such supply can carry the invoice book so that he
can issue the invoice once the supply is fructified.
Mr. A, a registered artist took the painting from his gallery on basis of Document 1 to an art
house for subsequent sale. There he issued Document 2 to a customer while selling his art
work. Name the Documents so issued.
Comment: Supply of goods can be spread over a period of time. It is not necessary that all
elements should be supplied at the same time
__________is required for sending the goods on job work.
Concept of revised invoice was introduced so as to enable customer to the transition period.
during
True or false: Invoice issued to UN Agencies or embassies should indicate UIN.
Consolidated___________ tax invoice can be issued when sale to unregistered person.
Can an invoice be signed through DSC?

Tax invoice or other document issued under in respect of non-taxable supply shall be
acceptable instead of Bill of supply.
Debit/Credit note should be_____________i.e.one credit/debit note __________cover tax
invoices in multiple financial years.
Supplementary invoice is called
Any tax paid in contravention of section are not eligible for input tax credit.
In Ques. 100, if the supplier issues tax invoice at a later stage, it should clearly marked as
Refund Voucher shall be issued if supply is not made and tax invoice not issued against
Who is required to maintain records u/s 35?
Records u/s 35 shall be maintained at

Where more than one place of business is specified in the certificate of registration, the
accounts relating to each place of business shall be kept at
Registered person supplying services shall maintain the accounts showing
Who has to maintain records u/s 35,irrespective of, whether he is a registered person or not?
Owner or operator of warehouse or godown or any other place used for storage of goods and
every transporter, if not registered, shall submit the details regarding his business in
Transporter who is registered in more than one State or Union Territory having the same PAN,
he may apply for ament number in unique common enrolment number in
Whether the transporter who has obtained a unique common enrolment number, will be
eligible to use any of the GSTINs?
Which records are required to be maintained by a transporter?
Which records are required to be maintained by an owner or operator of a warehouse or
godown?
The owner or the operator of the godown shall store the goods _________and_________
Any person having custody over the goods in the capacity of a carrier or a clearing and
forwarding agent shall maintain records in respect of
Accounts maintained by the registered person shall be preserved for a period of
Accounts and documents which are maintained manually, shall be kept & accessible at
Are electronic records mandatorily required to be authenticated by means of a digital
signature?
Every registered person executing works contract shall keep separate accounts showing
Every registered person manufacturing goods shall maintain production accounts
Every registered person manufacturing goods shall maintain accounts showing
Every agent shall maintain accounts depicting the-

Each volume of books of account maintained manually shall be serially numbered. Th
statement is
Any entry in registers, accounts and documents can be erased, effaced or overwritten under
attestation. The statement is
Every registered person shall keep the particulars of
Who shall maintain an account containing the details of tax payable, collected or paid?
Every registered person shall keep and maintain account of the
Records shall be maintained in

Every registered person whose turnover during a financial year exceeds the prescribed limit
shall get his accounts audited by
ls compostion dealer required to maintain books of account as per GST Laws?
Where more than one place of business is specified in the___________ the accounts relating
to each place of business shall be kept at such places of business
In case of supply of tea, coffee, rubber, etc. where the auctioneer claims ITC in respect of the
supply made to him by the principal before the auction of such goods and the said goods are
supplied only through auction. In this case who is required to maintain the books?
Is an agent
Which of therequired to maintainisany
below statements set ofinbooks
correct of to
respect account?
accounts maintained by the Agent A:
Particulars of authorization received by him from each principal to receive or supply goods or
services on behalf of such principal separately B Particulars including description, value and
quantity (wherever applicable) of goods or services supplied on behalf of every principal C:
The clearing
Details and forwarding
of accounts furnishedagent or the
to every carrier of goods shall maintain true and correct
principal.
records inrespect of
Mr. A is having 4 places of business out of which its principal place of business is in Delhi. Can
he maintain the books only at principal place of business?
In case of additional places of business,the accounts relating to each place of business shall
be kept at such places of business concerned provided
Mr. A believes in working in paperless environment, so he maintains the records in electronic
format. Is he eligible to maintain the accounts & records in electronic form?
The registered person may keep and maintain such accounts and other particulars in the
electronic form, however the said records must be
Comment: In case any class of taxable persons is not in a position to keep and maintain
accounts, the Commissioner may permit class of taxable persons to maintain accounts in such
manner
Every as may be
registered prescribed
person whoseafter recording
aggregate the reasons
turnover during for the same
a financial in writing
year exceeds the
prescribed limit of_____________, shall get his accounts audited by a chartered accountant
or a cost accountant.
Can the provisions of Section 73 or 74 be made applicable for not maintaining books of
account?
What are the consequences if taxable goods are found in a place other than those declared
without valid documents?
What shall be the treatment of incorrect entries made in the registers, accounts or docu-
ments?
As per ___every registered person is required to keep and maintain books on account or other
records as prescribed under____ and retain them until the expiry of 72 months from
the_____for the year pertaining to such accounts and records.
True or false: Only accounting for the inventory is not sufficient in the absence of inventory
records.
The responsibility for the maintenance of proper accounts of job work-related inputs and
capital
If goods transports
any person rests with the
any goods or stores any such goods while in transit without the
documents prescribed under the Act (i.e. invoice and a declaration) or supplies or stores any
goods that have not been recorded in the books or account maintained by him, then such
goods shall be
In question 44, once the goods & vehicles are detained, how the same shall be released?
The accounts & records u/s 35 are to be maintained at

Mr. A is registered in Delhi & is having in total 4 places of business within Delhi out of which
one is the head office. Where should he maintain the records?
Accounts can be maintained:
Which of the following persons (even if unregistered) shall maintain the accounts & records?
Can the records be maintained electronically?

If a taxable person is a party to an appeal or revision, what shall be the time period prescribed
for maintenance of accounts and records?
_________ of the Central Tax has been designated as the 'proper officer' for the purpose of
issuing demand in respect of goods kept at improper place.
Where the registers & other documents are maintained electronically__________shall be
maintained.
Comment: Proper electronic back-up of the records shall be maintained & preserved in such
manner that, in the event of destruction of such records due to accidents or natural causes,
the information can be restored within a reasonable period of time.
The principal & auctioneer_________jurisdictional officer of GST about maintaining books of
account at their principal place of business
Comment: The audit by a Chartered Accountant or cost accountant is not required in case the
taxable person is any department of the Central Government or State Government or local
authority,
Comment:whose books
The audit by of account are
a Chartered subject to or
Accountant audit
costbyaccountant
CAG is not required in case the
taxable person is any Government company, whose books of account are subject to audit by
CAG
Is digital signature compulsory in case of companies?
Verification through Electronic verification (EVC) is based on

In a Hindu Undivided Family, if the Karta is absent from India, or is mentally incapacitated,
then who can verify documents on his behalf?
Which of the following registers/ledgers are maintained at the GST Portal?
A. The tax due can be paid either by cash or through utilization of input tax credit. B. Payment
of interest, penalty,fee and other payments have to be made through credit only Comment on
the above statements,
Electronic Cash Ledger is maintained in Form,
Payment of tax made electronically is reflected in,
Payment made through challan will be credited to which registers/ledgers?
Electronic credit ledger is maintained in Form,

While making purchases the dealer has to pay GSTwhich is available as credit while making
payment for outward supply. Such credit is reflected in GST portal in,
The major heads in the electronic cash ledger, electronic liability register and challan for
deposit of tax are
In each major heads in the electronic cash ledger, electronic liability register and challan for
deposit of tax, the minor heads are,
Credit available in Electronic Credit Ledger can be used for payment of,
A. In Electronic Credit Ledger, there will be only column of tax, as interest, penalty,fee and
other payments cannot be made through ITC B. ITC cannot be utilised for payment of tax
under reverse charge mechanism Comment on the above statements,
Payment of tax for each month shall be made by _____ electronic cash ledger or electronic
credit ledger on or before the due date of filing return.
Payment of tax, interest or penalty for each month shall be made by debiting________on or
before the due date of filing return.
What is deemed to be the date of deposit in the electronic cash ledger?
The taxpayer has options to deposit amount in the Electronic cash ledger through
Challan for deposit towards tax, interest, penalty or any other amount relating to GST liability
at the common portal shall be generated in form,
When the payment made through challan is successful, is credited with the amount deposited
and then the fund may be utilised for discharge of liability
Challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of
It is_________to generate Challans online on the GST Portal.
What is the full form of CPIN?
What is CPIN?
What gets debited to the electronic credit ledger?
Credit available in electronic credit ledger can be utilized against which liability?
A. The amount of any sum payable, and the amount of refund, under GST law shall be
rounded off to the nearest rupee. B. Where such amount contains a part of rupee consisting of
paise then,if such part is fifty paise or more, it shall be increased to one rupee and if such part
is less than fifty paise it shall be ignored Comment on the above statements,
Tax shown in each invoice is not required to be rounded off
What is the full form of CIN?
What is the full form of BRN?
What is Bank Reference Number (BRN)?
What is the full form of E-FPB?
What is E-FPB?
Mr. Uday was liable to pay GST of Rs.10,000 on 20.07.2018 but he failed to pay. Later he
decided to pay tax on 25.09.2018. What would be the amount of interest that has to be paid by
him?
In case of generation of challan for payment of tax, interest, penalty or fee, over the Counter
payment (OTC) can be made through authorized banks for deposits up to Rs.10,000,
by________
What is the full form of OTC?
The restriction for deposit up to Rs.10,000 per challan in case of an Overthe Counter (OTC)
payment shall not apply to deposit to be made by,
For making payment of any amount indicated in the challan, the commission payable in
respect of such payment shall be borne by
Any payment required to be made by a person who is not registered under the Act, shall be
made on the basis of a
TIN (Temporary identification number) is to be generated through the common portal for
payment of any liability under the act by, ?
Match the following:(1) Generated (2) Indicated (3) On receipt (4)Not Generated 1 In Challan 2
Represent on Form GST PMT-07 3 When amount is credited toGovt. Account 4 Amount
credited to cash ledger
If the bank account of the person concerned is debited but no Challan Identification Number
(CIN) is generated, the said person may represent electronically in form
Where a person has claimed refund of any amount from the electronic cash ledger the said
amount
A. In case shall be debited
where to the____________
refund claimed from the electronic cash ledger is rejected, the amount
credited earlier, to the extent of rejection, shall be debited to the electronic cash ledger by the
proper officer B. Proper officer shall make order in form GST PMT-04 for such reversal.
Comment
In which ofon thethe above
cases ITCstatements,
available in electronic credit ledger cannot be utilised for
adjustment?
Credit available in electronic credit ledger shall be debited to the extent of discharge of any
liability under this Act. The ITC under IGST shall be used against
Credit available in electronic credit ledger shall be debited to the extent of discharge of any
liability under this Act. The ITC under CGST shall be used against
Credit available in electronic credit ledger shall be debited to the extent of discharge of an
liability under this Act. The ITC under SGST/ UTGST shall be used against
A. The ITC under CGST shall not be utilized towards payment of SGST/UTGST B. The ITC
under SGST/UTGST shall not be utilized towards payment of CGST Comment on the above
statements,
All liabilities of a taxable person under this Act shall be recorded and maintained in an
The electronic liability registerof the person shall be debited by,

If there is any discrepancy in the electronnic liability register, the same shall be informed
jurisdictional officer in form
What should the assessee do if he pay's the wrong tax like IGST instead of CGST/SGST or
vice versa?
What should the taxable person do if he pay's tax under wrong GSTIN?
What is the due date for payment of tax?

A Company has head office in Mumbai and 3 branches in different states, all registered under
GST and one ISD registered unit in Delhi. How many electronic cash ledgers will the company
have?
Refund from cash or credit ledger shall be considered as rejected in case A. Appeal for the
same is rejected. B. Claimant gives an undertaking to the proper officer for not filing of any
appeal in future Comment on the above statements,
The electronic credit ledger can be updated throughby the registered person.
Every taxable person shall discharge his tax and other dues under this Act in the following
order, (1) Dues related to returns of previous tax (2) Dues related to the return of the current
tax period (3) Demand u/s 73 or 74 Which is the proper order to discharge the above
liabilities?
Only balance of electronic credit ledger can be used in case of,
A taxable person failed to pay tax and/or file returns on time. He should pay interest on?
From which date interest is liable in case of excess input tax credit claimed?
In which of the following cases an assesse is liable to pay interest
What is the rate of interest in case of belated payment of tax?
What is the rate of interest in case of undue or excess claim of ITC?

The rate of interest for delayed payment the basis of the recommendation of the Council. For
calculation of period for which interest is to be paid,shall be taken. of tax shall be notified by
the
Mr. Government on to pay GST of Rs.10,000 on 20.07.2018 but he failed to pay. Later he
Uday was liable
decided to pay tax on 25.10.2018. What would be the rate of interest applicable for him for
delayed
Mr. Udaypayment
was liableof such
to paytax?
GST of Rs.10,000 on 20.07.2018 but he failed to pay. Later he
decided to pay tax on 25.092018. What would be the period for which interest has to be paid
by him?of generation of challan for payment of tax, interest, penalty or fee, ove the Counter
In case
payment (OTC) can be made authorized banks for deposits up to cash, cheque or demand
draft
All the return liabilities are reflected in which form?
Payment of taxes is required _______________filing of return
NEFT stands for
RTGS stand for:

The input tax credit as________________in the return of a taxable person shall be credited to
his electronic credit ledger in accordance with the relevant provisions of the Act.
True or false: The unique identification number relating to discharge of any liability shall be
indicated in the corresponding entry in the electronic liability register
The challan generated on the portal shall be valid for
Where the payment is made by way of NEFT or RTGS mode from any bank,
the_________shall be generated along with the challan on the common portal & the same
shall be submitted to the bank from where the payment is to be made.
Mr. A, made the payment of tax via SBI on the GST portal. Who shall generate the CIN?
Person supplying OIDAR service from out of India to a non-taxable online recipient may
deposit the amount in electronic cash ledger through CBIC payment system i.e.
True or false : Post amendment in GST Act in GST Act it is Input Tax Credit of IGST must first
be utilised fully
Input tax credit of___________ should first be utilised fully for payment of IGST, CGST &
SGST/UTGST, & then only credit of CGST, SGST or UTGST should be utilised for payment of
IGST, CGST, SGST/UTGST
Can SGST paid in one State be utilised for payment of SGST in another state?
Mr. A, registered as an ISD in Delhi want to transfer the credit of Delhi GST & SGST to its
branch in Mumbai. Is this possible?
_________is made in the electronic credit ledger if the refund of unutilised credit is claimed
under section 54.
If the refund so filed is rejected, either fully or partly, the amount debited to the extent of
rejection, shall _________ to the electronic credit ledger
Any amount of demand debited in the electronic liability register shall.stand __________given
by the appellate authority or appellate tribunal or Court & the electronic liability register shall
be credited accordingly.
Application of Doctrine of_________ is made while making application for refund claim.
Tax is the amount payable as a result of

_____is ordinarily levied on an assessee for some contumacious conduct or a deliberate
violation of the provisions of the particular statute.
Provision of payment of interest must be construed as a___________& not adjectival law.
Comment: Penalty & interest can be levied by making rules, in absence of any specific
provision in the Act.
The interest rate on GST, if not specified anywhere, shall be treated as__& not as
Comment:Interest s a mere accessory'to principal & if principal is not payable, interest is also
not payable.
Interest is levied by way of_____ & not be the way of
Comment: Liability to pay interest is automatic & arises by the operation of law, it is not
necessary to make an assessment in respect of interest or issue notice of demand in respect
of interest.
Interest is allowable as deduction for income tax, but not penalty/fine. Is the statement true?
Should the payment of taxes be made only from the account of the taxable person?
The date of credit to the account of the appropriate Government in the authorized bank shall
be deemed to be the date of deposit in the electronic cash ledger. True or false?
Can GST Practitioners make payments on behalf of the clients?
How many challans can be created in a day?

If a CIN has been generated, is it proof that payment has been made and will the amount paid
be credited to cash ledger?
A: Any saved challan can be modified before CPIN is generated. B: Any saved challan can be
modified after generation of CPIN
How many challans can one save at a time?
What is the validity period of a saved challan?
What are the modes of payments utilised fully.

To facilitate tax payments through international money transfer by the NTT taxpayers outside
India, providing OIDAR services, a process is being made available. This would enable them
to make
If you their
have IGST payment
generated through
but a given tax____payment network
period amounting from
to INR their location
10,000 outside
the system India
will not let
you generate any more OTC Challans until the__________ Challans automatically expire or
cancelled by the taxpayer.
_______Number is a unique reference number provided by the user's bank for each
NEFT/RTGS transaction made by the account holder.
RTGS can be done for a minimum of ________up to any amount without limits
Mr.A want to make payment of the tax on the portal by generating the challans He is having
one confusion that can be make RTGS/NEFT payments for a single CPIN?
Using e payment modes, if my transaction failed from one bank, can the taxpayer re-initiate
the payment for the same Challan using another bank account?
What is the recommended date for applicability of TDS provisions?
What is the rate of TDS?

TDS under GST is a system to collect tax by the Government through specified bodies, which
are,
Who is the deductor of TDS under GST law?
GST TDS provisions can apply where total value of such supply, under a contract, exceeds
rupees
On what value TDS needs to be deducted?
The amount deducted as tax (TDS) shall be paid to the credit of the Government by the
deductor
A. withinthe supplier as well as the place of supply are different from that of the recipient,
When both
no tax deduction at source would be made. B. It would be possible for the supplier (i.e. the
deductee) to take credit of TDS in his electronic cash ledger Comment on the above
statements,
The deductor after collecting tax as TDS are liable to deposit such amount with the
government in form,
The deductor would be liable to pay tax deducted plus interest at the rate deducted amount is
not deposited with the government. if
What is the due date for issue of TDS Certificate?
In which form will the deductor furnish TDS certificate to the deductee?
If any deductor fails to furnish to the deductee the TDS certificate, within 5 days of crediting
such amount to the Government, the deductor shall be liable for a sum of
Which of the following shall be mentioned in the TDS certificate?
A. In case of excess deduction of TDS by the deductor, the refund cannot be claimed for such
deduction. B. But, in case the deductee has already claimed excess deducted amount in
electronic cash ledger, then only refund shall be allowed to the deductor. Comment on the
above statements,
Electronic Commerce operator means any person Who _____ digital or electronic facility or
platform for electronic commerce.
What is e-commerce as per the GSTL Law?
A. All the DDOs in the Government, who are performing the role as deductor need not register
with the common portal B. Deductor shall be provided with the separate GSTIN Comment on
the above statements,
In case of individual bill-wise deduction and deposit, the DDO will have to deduct & deposit the
TDS for each bill individually by generating
The DDO shall prepare the Bill based on
The Expenditure Sanction prepared by the DDO shall contain 1 Total amount, 2 Net amount
payable to the Supplier, & 3
The ________shall login into the GSTN Portal & generate the CPIN
What are the modes available to the DDO while generating CPIN?
All the DDOs in the Government, who are performing the role as deductor have to register with
the common portal and get the
In case of the Central Civil Ministries of Government of India, the DDO shall prepare the bill on
In the Bill prepared by the DDO, which of the following shall be added?
In case of NEFT/RTGS mode, the DDO will have to mention the CPLN Number (as___), RBI
(as__), and the______of RBI with the request to payment authority to make payment in favour
of RBI with these credentials.
In case of the OTC mode, the DDO will have to request the payment authority to issue___
How many authorised banks are there where DDO can issue cheque for payment in OTC
mode?
Upon successful payment, a CIN will be generated by the authorised bank & will be 3 shared
electronically. This will get credited in the_________ of the concerned DDO in the GSTN
Portal.
How should the DDO maintain record of all TDS deductions made by him during the month?
Which form is filed by the DDO as the monthly return?

The DDO shall generate TDS Certificate through the GST Portal in form GSTR-7A after filing
of
In which of the following options, TDS required to be mentioned in the Bill for booking in the
Suspense Head?
At the time of deposit of TDS amount, the DDO will prepare the CPIN for the amount
In case of bunching of deductions, the DDO shall prepare the bill for
In which form the DDO shall generate TDS Certificate through the GSTN Portal?
Who instructs the DDO to follow the procedure for payment of GST TDS?
What are the options provided for the payment process of TDS under GST?
What is the full form of DDO?
Is itThe
A. mandatory for e-commerce
e-commerce operator mayoperator
declaretothe
obtain
Headregistration?
Office as its place of business for
obtaining registration in that State where it does not have physical presence. B. E-Commerce
operator has toobtain separate registration for TCS irrespective of the fact whether e
Commerce operator is already registered under GST as a supplier or otherwise and has
GSTIN
What isComment
the rate ofon
taxthe
forabove statements,
Tax collected at source?
What is net value of taxable supply on which TCS is collected?

The operator collecting tax as TCS are liable to deposit such amount with the Government by
the
The operator collecting tax as TCS are liable to deposit such amount with the Government in
form
What is the threshold limit for applying the provisions of Section 52 for collecting tax at
source?
The supplier who has supplied the goods Or services or both through the operator shall claim
credit, in his_
The statement furnished by the operator shall be tallied with the supplies furnished by the
concerned supplier. If differences exist between the supplies furnished by the operator &
supplier, then such discrepancy shall be communicated to
Can a supplier take credit of the TCS:
Whether TCS to be collected on exempt supplies?

In case where, there is discrepancy in statement furnished bv the operator with the supplies
furnished by the concerned supplier and where such discrepancy is not rectified by the
supplier or the operator, the amount of discrepancv shall be
What is the rate of interest on the defaulted supply arisen as of discrepancy in statement
furnished by
Delhi-cart (anthe operator with
e-commerce the supplies
operator) furnished
is served by thebyconcerned
by a notice supplier?
the Deputy Commissioner
requiring details relating to stock of goods held in the warehouse for supplies. Delhi-cart is of
the contention that the authority ofissuing such notice is only with the authority above Deputy
Delhi-cart (an e-commerce
Commissioner. Whether theoperator) is served
contention by a notice
of the Delhi-cart is by the Commissioner requiring
correct?
details relating to stock of goods held in the warehouse for supplies. What is the time period
within which Delhi-cart has to furnish such information required by the Commissioner?
Delhi-cart (an e-commerce operator) is served by a notice by the Commissioner requiring
details relating to stock of goods held in the warehouse for supplies but it did not furnish the
details to the
Delhi-cart (anCommissioner. Delhi-cart
e-commerce operator) is shall
servedbeby
liable to pay
a notice by the Commissioner requiring
details relating to stock of goods held in the warehouse forsupplies. Delhi-cart shall be liable to
pay penalty
Where does the tax deducted at sour furnished in the GST Portal?
In which tile any amendments to TDS detail is furnished?

Mr. A, a supplier makes supply worth Rs.10,000 to B. The rate of GST is 28%. B is supposed
to deduct the tax of Mr. A. Calculate the amount that he will pay to the supplier & to the
Government.
Which section deals with the TDS Provisions in GST?
Which section deals with the TCS provisions in GST?
What is the path for filing the TDS return:
Tax Deductor should have_______ digital signature (DSC) in case return is filed through DSC
Digital Signature Certificates (DSC) are digital equivalent (that is electronic format) of
How can a person download his TDS/TCS Certificate?

Precondition forgeneration of TDS certificate is that deductor furnishes a return in Form
GSTR-7 on the GST Portal and the deductee accepts the details uploaded by deductor and
files his return. True or false:?
In which tile details of Supplies attracting TCS is to be provided?
Which tile details of amendment to sulpplies attracting TCS in respect of earlier statement is
provided:
Tax deduction at source (TDS') is a mechanism where in the_____ of goods or services or
both will deduct out of the amount payable to the___________ an amount at a percentage of
value of supply
Issuance of TDSand deposit the
Certificate same
must to the account of
be done____within the_______
days withinofthe
from the date time prescribed.
making payment to
the Government whereas the payment to the Government should be done within _______from
the expiry of relevant period.
The rate of GST on the supply on which TDS is applicable is 18% and TDS @ 1% is made at
the time of payment, will the effective rate of tax become 19%
__________the taxable supplies returned to the supplier on the electronic commerce is___ as
deduction while calculating the net value
Can a supplier take credit of the TCS?
No TDS shall be made when:
Value for the purposes of GST needs to be taken__________of GST
__________is liable to pay TDS to the Government.

Deductor is required to file________returns.
Refund to deductor or deductee, as the case may be, arising on account of excess or
erroneous deduction shall be dealt with in accordance with_______
From what date TDS & TCS provisions are to be implemented?
GST Returns are to be filed
Invoice-wise details of supplies made by taxable person are filed in

Return is _____ for taxable persons with turnover exceeding Rs.1.50 crores and______for
taxable persons with turnover upto Rs.1.50 crores.
Every taxable person having turnover > 5 crores in previous financial year is required to file
a___return
Filing of return on quarterly basis by regular person is
Once chose the option to file returns on quarterly/monthly basis,it can be changed at the
Change in option to file returns on quarterly/monthly basis will be allowed only once in a
Input Service Distributor (ISD), tax deductor and tax collector are required to file return
In case of monthly returns, taxes will be payable
In case of regular person filing quarterly returns, payment of tax is required to be made
In case there is no transaction during the relevant period, Nil Return is required to be filed by
all
Every e-commerce operator required to collect tax at source under section 52 of CGST Act
shall furnish the return in
Any input tax credit omitted to be taken in a financial year can be taken on or before
In the proposed return system, if the tax liability increases more than_through amended return,
higher late fees are payable.
Tax Invoices and credit/debit notes can be uploaded only by
In proposed return structure, invoices can be uploaded by supplier on basis
Invoices uploaded by supplier can be viewed by the recipient

The recipient can take ITCof invoices in the same month if the supplier uploads the invoices in
the proposed return structure by
Can GST return be filed without full tax payment?
The recipient will be able to view the GSTR 3B filing status of the supplier
Recipient of goods or services can ____the invoices uploaded by the supplier

In the proposed format of returns if the recipient takes no action on invoices uploaded by
supplier till filing of return, the invoices will
If payment is not made within_____corresponding ITC is required to be reversed
"Exempt supply" means supply of any goods or services or both
Among which of the following situation, an invoice is considered as pending invoice?
Can the recipient claim ITC on pending invoices
While working with Offline IT Tool, invoices can be filtered on basis of
Composition Dealer shall file ______return within____
Rectification of mistake in returns is not allowed after the
A registered person shall not be allowed to furnish a return for a tax period if___
Details of outward supplies include details of issued in relation to outward supplies
who among the following, is not required to file GSTR -1?

What will be the Late fee if GSTR-1 return not filed in time by the registered person having
transactions during that relevant period?
In case of Nil GSTR-1 return not filed in time, late fees is
Upper ceiling of late fees for GSTR 1is

Details of outward supplies of goods or services by registered person paying tax under normal
scheme shall be submitted in
Details of outward supplies of goods or services by registered person paying tax under
composition scheme shall be submitted in
Which return is to be submitted by ISD?
Details of outward supplies furnished by the supplier shall be made available to the concerned
recipients (registered person paying tax under normal scheme) in
Details of outward supplies furnished by the supplier shall be made available to the concerned
recipients (person paying under composition scheme) in
Details of inward supplies received by an ISD shall be reflected in:
Details of B2B supplies shall be furnished in
Details of B2C supplies> ? 2.50 lakhs shall be furnished in
Invoice wise details of SEZ supplies with or without payment of taxes shall be furnished in
Break up of exports shall be furnished in
Supplies made by SEZ without payment of taxes will be reported by SEZ unit in
Supplies made by SEZ on cover of Bill of, Entry shall be reported by DTA unit in
Details of B2C supplies< be furnished in 2.50 lakhs shall
Details of nil rated, exempted and non GST outward supplies shall be furnished in
Exempted supply' includes
Non-GST supply means
Among the following, which is an exempt supply?

Details of taxable outward supplies furnished in returns for earlier tax periods in tables 4, 5
and 6 can be amended through
Details of B2C outward supplies furnished in returns for earlier period in table 7 can be
amended through
Details of consolidated statement of advances received in current period shall be furnished in
Details of consolidated statement furnished of advance adjusted in current period can
amended through be
Table 12 of GSTR- 1 contains
Table 13 of GSTR - 1 contains
Registered person paying tax under normal scheme shall submit GSTR - 3B monthly
Registered person paying tax under composition scheme shall submit GSTR-4 quarterly
Which of the following is an exception while calculating aggregate turnover?
Deductor deducting tax under section 51 is required to file GSTR - 7 monthly
Input Service Distributor is required to file return in the monthly state or union
It is mandatory to report HSN code at -4 digits level for taxpayers having annual turnover
of__________in the preceding year.
Supplier of OIDAR services is required to file return monthly
If a registered taxable person fails to furnish a return under section 39, 44, or 45, a notice shall
be issued requiring him to furnish such return within 15 days in
Every registered person shall discharge his liability towards tax, interest, penalty, fees or any
other amount payable by
It is mandatory to report HSN code at 2 digits level for taxpayers having annual turnover in the
preceding year
Amount in electronic cash ledger actually amounts to
Every registered taxable person who has made outward supplies in the period between the
date on which he became liable to registration till the date on which registration has been
granted shall declare the same in the
Can one amend the GSTR-3B return after filing
Late fee for GSTR-3B return is
UOC details to be furnished for
Details of inward supplies by Composition dealer shall be furnished in

Incase of Composition dealer,amendments to details of inward supplies furnished in return for
earlier tax periods can be amended through
Due date of Annual return is
Annual return is to be filed by

Every registered person whose aggregate turnover during a financial year exceeds 2 crore
rupees shall get his accounts audited and furnish a copy of audited annual accounts and a
reconciliation statement, duly certified, in
Final Return shall be furnished in
Final Return in Form GSTR - 10 shall be furnished
Who is not required to file final return?
Every registered non-resident taxable person shall furnish a return in
Input Service Distributor shall furnish a return in

Every UIN holder who claims refund of the taxes paid on his inward supplies, shall furnish the
details of such supplies along with application for refund in
Annual Return by taxable persons paying tax under normal scheme shall be furnished in
Annual Audit Report shall be furnished in
Annual Audit Report is required to be certified by practicing
Who has to file annual returns?
Annual Return by taxable persons paying tax under composition scheme shall be furnished in
Rectification in returns cannot be done if
Rectification can be done only through subsequent
Annual Return is summary of
Aggregate turnover is computed
Annual return has to be filed under
How many amendments are permissible to each return in the proposed return format
In proposed returns, reporting of missing invoices by recipient can be delayed up to

In the proposed return system, every taxable person having turnover in the previous financial
year is required to file monthly returns.
What is the name of the returns to be filed by the small taxpayers in proposed return scheme.
A. Sahaj B. Sugam C. Saral D. Sajag
Small taxpayers who would like to have the facility of misising & pending invoices in the
proposed return mechanism may file
HSN upto___________ should be provided in quarterly return in proposed return scheme.
Quarterly returns in the proposed return format shall be following types:A. Normal quarterly
return B. Sugam Quarterly return for small taxpayers having both B2C & B2B supplies C.
Sahaj quarterly return forsmall taxpayers having only B2C supplies D. Saral quarterly return
for small taxpayers having only B2C supplies
Sugam quarterly return is for small taxpayers having
Sahaj quarterly returns is for small taxpayers having
In proposed relurn scheme, ISD, TDS,TCS & NRTP returns schme shall be filed
Taxes to be paid at the time of return filing needs to be made via
In proposed return system, NIL return can also be filed via
The facility to amend the invoices in the proposed return structure is allowed till
The recipient can claim ITC only on the basis of the uploaded tax invoices or debit notes &
These shall______ of input tax credit at the recipient's end where tax has not been paid by the
supplier.
Comment: The recipient can unlock a wrongly locked invoice online after reversing ITC.
True or false: If invoice was locked, reduction in liability of supplier will be only if recipient
accepts credit note & reduce his ITC
Once the shipping bill details are been given in the GST Returns, it gets transmitted to
In quarterly returns, the period to be considered will be

True or false: If the last date of return filing is increased, then the last date for payment of
taxes shall automatically
The supplier be extended
and the recipient of a supply shall__________ to pay tax or to pay the input tax
credit availed, as the case may be, in relation to outward supplies for which the details have
been furnished under section 43A(3) or section 43A(4) of CGST Act but return thereof has not
been furnished-section 43A(6) of CGST Act inserted vide CGST (Amendment) Act, 2018
A return is______ tax dues as shown in the return are paid in full.
True or false: Supplier of OIDAR services files GSTR 1
Shipping bill is a
Shipping bill consist of

True or false: The amount in electronic cash ledger is actually amount to credit of taxable
person paid in cash.
GSTR 3B is a_______step process
The process of filing GSTR 3B is
Late fees for which of the following months were waived off?
In the GSTR 9C, which reconciliation is to be made?
Annual return is basically a
In case of GSTR 9C, in how many ways certification can be done?
Can the person doing GST Audit prepare reconciliation statement required in GSTR 9C?
GSTR 9C is a
The special feature of_____details of supplies received by a recipient can be auto populated
on the basis of the details is that the furnished by the counterparty supplier in his GSTR-1
True or false: Nil annual return is required to be filed even if there is no turnover in the financial
year
Comment: Government companies are not required to submit audit report, if their accounts are
audited bv the CAG
HSN stands for
139 _____________ means a person who occasionally undertakes transactions involving
supply of goods or services or both in the course or furtherance of business, whether as
principal, agent or in any other capacity, in a State or a Union territory where he has no fixed
place of business;
Exempt supply includes:
Unbilled revenue is
Match the following: A: GSTR 1 B: GSTR 4 C: GSTR 6 D: GSTR 7 1: ISD Return 2: TDS
Return 3: Composition return 4: Regular registered person return
True or false: Part A of FORM GSTR-2A is an auto-drafted form on real time basis.
In case of exports made by a person having turnover upto Rs. 1.5 crore, how many HSN Digits
are to be specified?
FORM GSTR-6A contains the details of_____ by Input Service Distributors______registered
taxable persons.
Who all are not liable to file the return in case no transactions take place during the relevant
period?
True or false: Under the GST regime, the responsibility to compute the correct output tax
liability, eligible inpu tax credit and net tax liability lies with the assessee
Whether the credit note issued by the supplier has to be matched with the corresponding
reduction of input tax by recipient?
The details furnished by e-commerce operator relating to tax collected at source has to be
matched with supplies disclosed by the e-commerce supplier in FORM GSTR-1
Who is required to furnish the final return?
Which section lays down the provision of GST Practitioners?
What is the due date of filing FORM GST ITC-01?
Form GST ITC 04 needs to be filed by
Which of the following is true?

The details submitted by the supplier in Form GSTR 1 are communicated to the registered
taxable person in
The details of inward supply furnished by the registered taxable person sha be matched with
the
Mr. A was liable to make the payment of Rs.50000 as taxes for the relevant month but due
date to clerical error he displayed the sales figure as Rs.5000 & paid the same. He displayed
correct sales in his GSTR 1 In which form or return can he rectify the same?
A goods and service tax practitioner can undertake the following activities if authorized by the
taxable person
GST Practitioner must be:
Persons satisfying which of the following condition can apply for GSTP?
Certificate to GSTP shall be issued in

True or false: No person enrolled as a goods and services tax practioner shall be eligible to
remain enrolled unless he passes such examination conducted at such periods and by such
authority as may be notified by the Commissioner on the recommendations of the Council
Mr. A was enrolled sales tax practitioner or tax return preparer under the earlier law for a
period of 8 years. By when he has to pass the GSTP exam?
If GSTP is found guilty of any misconduct, then he shall be removed by an order in
Any person who opts to furnish his return through GSTP must give his consent in
True or false: No person shall be eligible to attend before any authority as a goods and
services tax practitioner in connection with any proceedings under the Act on behalf of any
registered or un-registered person unless he has been enrolled under rule 83
If there is no transaction, monthly return is not mandatory for
Every registered person, after discharging his liability towards tax, interest, penalty, fees or
any other amount payable, shall include the details in
What is the date of effectiveness of E-way bill on inter-State movement of goods?
What is the date of effectiveness of E-way bill on intra-State movement of goods in all States
except Delhi?
What is the date of effectiveness of E-way ll on intra-state movements of goods in all States
including Delhi?
Every registered person who causes of goods above the pescibed limit required to generate
an E-way bill
What are the sources available for generation of E-way Bill in India?
What is the minimum limit provided for applicability of E-way bill provisions in case intra-State
movement of Goods in Delhi?
A person is registered under GST& supplies the goods to his customers. Does he need to get
registered on the E-way Bill system?
What are the documents required by an unregistered transporter for gettng enrolled under E-
way Bill system?
What are the details to be provided by unregistered transporter in place of GSTIN under E-
way bill?
What is Transporter ID under E-Way Bill
The validity period of E-way Bill is said to initiate when:

What are the contents required to verify the authenticity of E-way bill in the portal?
What are the implications of non compliance of e way bill provisions under GST?
Can validity of an expired E-way bill be extended?
What are the circumstances under which validity of an E-way bill can be extended?
Option 1 Option 2
Good & Simple Tax Geographical Sales Tax
30th June 2017 8th August 2017
Origin Destination
2000 2004
Value added tax Basic Customs Duty (BCD)

Constitution (101st Amendment) Constitution (100th Amendment) Act,
Act, 2016 2016
CGST and SGST IGST and CGST
0%, 5%, 12.5%, 18% 0%, 5%, 18%, 28%
CGST and SGST IGST
CGST and SGST IGST
GSTAN (Based on TAN) GSTIN (Based on PAN)

Centre will levy and administer CGST
Only Centre will levy and administer
and IGST and States will levy and
all CGST, SGST and IGST
administer SGST
36 25
Distribution and transmission of
Sale and purchase of real estate
electricity
6 Months 1 Year
Chairman of GST council Finance Minister
279A 366
Complex Apex
Sh. Atal Bihari Vajpayee Sh. P. Chidambaram
Sh. Atal Bihari Vajpayee Sh. P. Chidambaram
16.09.2016 01.07.2017
Union Finance Minister State Finance Minister
GST Council shall elect from its
President shall nominate
Members
Article 279A Article 366(12A)
Sale Transfer
IGST CGST
Yes No
State where the goods or services State where the goods or services or
or both are finally consumed. both are procured.
Integrated goods & services tax Basic Custom Duty
Garments Aerated drinks
Petroleum crude High speed diesel
200 12
Article 246A Article 279
Reduced cascading effect Subsummation of various taxes
Excise duty GST
Section 4 Section 5 (1)
Yes No
1st July 2017 8th July 2017
0.28 0.4
Rough diamonds Precious & semi precious stones
Gold Silver
Supplies to merchant exporters Diamonds
Government Company Private Company

30 34
File returns Access GSTN
Easy distribution network Seamless flow of credit
www.cbic.gov.in www.gst.gov.in
Charging tax on tax Dual taxation

Non -availability of cross utilisation of
Multiplicity of taxes
taxes
USA China
12th April 2017 30th June 2017
Non-profit organisation Profit organisation
Infosys Wipro
Constitution (101st Amendment) Act Constitution (25th Amendment) Act
Assam, J&K, Manipur, Meghalaya Punjab, J&K, Manipur, Meghalaya
Section 8 Section 5
Facilitating registration Computation & settlement of IGST
Automobile sector Specified luxury goods or demerit goods
12th September 2016 15th September 2016
Trusted National Information Utility Handles complex transaction

Article 366(26A) of the Indian
Article 366(16) of the Indian Constitution
Constitution
USA China
Integrated Intra
Stamp duty Entertainment tax
HSN/SAC HSN
Harmonised system nomenclature Harmonised system Number
Service accounting code Service assistance code
Yes No
Manufacturing of goods Sales of Goods
Manufacture and sale of goods Provision of Services
Movable property Money and securities
Supply of goods Provision of service
An individual where
A trust no consideration is payable for
where a consideration is payable for the supply of goods, the person to whom
the supply of goods or services or the goods are delivered or made
both, theperson who is liable to pay available, or to whom possession or use
that consideration of the goods is given or made available;
Person supplying goods Person providing services
and
Schedule I Schedule II
Imports Activities specified under schedule I
Yes No
Yes No
Taxable Person Non-taxable person also
Taxable person only Non-taxable person

Unregistered person liable to be
Registered taxable person
registered as taxable person
Yes NO
Supply under GST Shall not be a supply
Yes No
Yes, if made in the course or No, since made without any
furtherance of business consideration
Made in course or in relation to his Is not made in the course or in relation to
employment his employment
No, since made without
Yes, being branch transfer
consideration
(i) , (ii) & (iii) (i) & (iii)
Less than or equal to 50,000 More than 50,000

Permanent transfer or disposal of Supply between related or distinct
business asset person
No, since made without any
Yes, Being Principal Agent transfer
consideration
Supply of goods Supply of services
Yes, Being import of services in the
No, Since party to the contract are not
course
No, since not made in course or
Yes, Being made from related party
furtherance of business
Supply of Goods Supply of Services
Supply of Goods Supply of services
Supply of services Supply of goods
Yes No
Yes, Supply of Goods Yes, Supply of Services
Yes No
Supply Sale
Transfer of title in goods Renting of Immovable property
Schedule I Schedule Ⅱ
Yes No
Funeral, Burial, Crematorium Functions performed by MP's, MLA's

Yes, Services of Director has been
No, Since he is an employee and the
considered under Reverse charge
same fall under the ambit of schedule III
Mechanism
Naturally bundled One supply should be a principal supply
Supply made at a single price Non-taxable Good supplied
Mixed Supply Composite Supply

Goods are packed and transported Supplier of machinery providing erection
with insurance and commissioning services
Supply of two or more goods The goods or services as provided are
together naturally bundled
Combination of two or more goods
Each of supply made together are not
or services made together for a
naturally bundled.
single price.
Composite supply Mixed Supply
Composite Supply Mixed Supply
Tax rate on principal item Highest tax rate of all the items
Principal Item of the supplies
Item with Highest tax rate
naturally bundled
Principal Item Item with Highest tax rate
Tax rate as applicable on principal Highest tax rate of all items bundled in
supply supply
0.18 0.12

A Packet of canned food, such a burger,
A packet of Watch, Tie and Belt
chocolates, sweets, cakes, etc.
Import of service for consideration
not in course or furtherance of Transaction in securities
business
No, Lottery, Betting and gambling is
Yes, as provided under schedule Ⅲ
covered under GST.
Yes No
Central Government State Government
Supply of Principal item Supply of item with highest tax rate

It should be made for a consideration by
It should be of goods and services
a taxable person
Money Any payment made in kind
Supply and acquisition of capital goods
Any trade, commerce, manufacture
and services
Supplies made with consideration Supplies made without consideration
Existence of principal supply Nature and manner of bundling
Yes No
Sale Transfer
No, since the supply is not made in
Yes, since it is made for consideration
course or furtherance of business
Notified by the Government Specified under schedule I of CGST Act
Yes, since the value of gift exceeds No, since the gift is not made in course
the provided limit of INR 50000 or furtherance of business
Yes No
Yes, Since the value exceed 50000 No, since such gift is made against a
per con-
Yes No
A Ltd. B Ltd.
Supplies which are wholly exempt from
Supplies attracting nil rate of tax tax under section 11, or u/s 6 of IGST
Act
Intra-State supply Inter-State supply
Purchase Acquisition
A new product having a distinct
An old product having a distinct name,
name,
Two or more individual supplies of
goods or services, or any Done by a taxable person for a single
combination thereof, made in price
conjunction
Continuouslywith each
or on other basis,
recurrent Continuously or on recurrent basis,
upto or exceeding three months exceeding three months
Ancillary element, predominant Usual element, ancillary
Activities relating to the use of
Immovable property
money or its conversion by cash
Grass Money and securities
Construction, fabrication, Construction, fabrication, completion
completion, erection, installation, erection, installation, etc. of immovable
etc. of movable property property
Done whether or not in course of or
For a consideration
Yes No
Schedule Schedule II
Yes No
Yes No
Yes No
Yes No
Yes No
Section 5 Section 7
Nature of bundling ie. artificial or
Existence of principal supply
natural
Tax rate as applicable on principal Tax rate as applicable on ancillary
supply supply
Article 254 Article 245
IGST CGST+SGST
Sale Transfer
Correct Incorrect
Yes No
Yes No
Yes, transaction between related
No
parties
Correct Incorrect
Exempt from GST Taxable under GST
Yes No
Correct Incorrect
Payable Not payable
Yes No
Renting of part of residential Residential flat is given to company as
complex for business or commerce residence of their employees, it can get
will be
Sale ofsubject
flat in atoresidential
GST complex covered
Any saleunder
by theGSTbuyer will not attract
before it is occupied is liable to GST if he occupies the complex even if
GST. completion certificate is not obtained.
Goods Services
Yes No
Contract of service Contract for service
Correct Incorrect
Taxable supply Non-taxable supply
Yes No
Lottery Betting
Yes No
Goods Services
1 0
Inward supplies of Goods or Outward supplies of Goods or Services
Services or both or both
Registered Supplier Registered Recipient
Goods Services
Registered supplier to registered Unregistered supplier to registered
recipen recipent
Supplier of the Goods/Services Recipient of Goods/Services
Yes No
Incorrect, if the person is required to pay
Incorrect, the person is required to
tax under reverse charge he shall obtain
take registration & pay tax under
registration only if the value of supply
reverse charge irrespective the fact
under reverse charge exceeds the
that threshold is crossed or not.
Purchase Voucher threshold limit.
Sales Invoice
Supplier Recipient
Yes No
Yes No
20 Lakhs 10 Lakhs
Mr. Aman Mr. Ajay
20th August, 2018 1st August, 2018
20th August, 2018 25th August, 2018
Yes No
Uber Passengers
Mr. X Mr. Z
Mr. X Mr. Z
Person supplying Lottery Lottery Distributor or Selling Agent
Government of Maharashtra Lottery Distributor or Selling Agent
Yes No
As applicable to a composite dealer As applicable to a normal taxpayer
100% of tax paid 50% of tax paid

Mention Reverse charge clause on Mandatory issue of payment voucher by
the tax invoice the recipient of goods/services
Through Input available in the
Through Cash ledger
electronic credit ledger
After payment of tax liability After issue of Invoice
Registered Supplier Registered recipient
GSTR 1 GSTR2
GSTR 1 GSTR2
Advocate services Goods transportation services
Mr. X Mr. Y
1 0
Prior to amendment in the Act, RCM
Post amendment in the Act, RCM is
was applicable on all supplies
applicable only on the supply of
received from an unregistered
specified goods or services
person.
Yes No
13th October 2017 15th November 2017
Yes No
Input Tax Output Tax

Required to take compulsory
Required to take compulsory registration
registration irrespective of the
only when the threshold limit is crossed
threshold limit
A single consolidated monthly invoice
Self-invoicing must be done.
can be issued
Section 49 Section 48
Yes No
Pay Rs.30,000 by utilizing ITC of
Pay Rs.30,000 from cash ledger
Rs.50,000
Unregistered person must take
The registered person must pay tax
compulsory registration in GST before
under RCM
making inter-State supply
Mr. X must take compulsory Mr. X may operate without registration
registration under GST under GST
CGST& Delhi GST IGST
Yes No
RCM applicable, Rate-5% RCM applicable, Rate-12%
0.18 0.12
Person making supplies covered
Specifies lots of goods& services which
only in RCM are not required totake
are covered under RCM
registration
Mr. X Central government
ABC Pvt. Ltd. will pay the tax, CGST&
ABC Pvt. Ltd. will pay the tax, IGST
SGST
Unregistered GTA Unregistered person under RCM
Yes No
Yes No
0.05 0.18
Students of ACD College, Rate-
Students of ACD College, Rate-12%
18%
Central Government, RCM Central Government, RCM not
Applicable Applicable
Yes No
Yes No
Punjab National Bank Mr. Y
Correct Incorrect
Yes, if the contract provides that the No, if the contract provides that the price
price charged does not include tax. charged does not include tax.
Purchase order Sale
Yes No
Yes No
Yes No
Correct Incorrect
Yes No
Notified categories of goods or
Supplies from an unregistered dealer
services or both
i , ii, & iii i & iv
Trader M/s XYZ Pvt. Ltd.
Only on supplies Only on advances
Inter & intra-State supplies Only on inter-State supplies
Yes No
Same month Next month
Section 2(98) Section 2(60)
Table 3 Table 4
Rs.1500 each in CGST & Delhi GST Rs. 3000 in IGST
12% under forward charge 5% under forward charge
50 Lacs 100 lacs
0.005 0.01
0.005 0.01
Rs. 1 lac Rs. 3 lacs

Rs. 1 lac Rs. 3 lacs
Cotton Manufacturer Ice cream Manufacturer
Delhi Haryana
Rs.28000 Rs.7600
Haryana Punjab
Yes No
FORM GST ITC-01 FORM GST ITC-02
Form GST CMP-01 Part B of Form GST REG-01
Form GST CMP-01 Form GST CMP-02
Yes No
Rs 20 Lacs Rs.10 Lacs
Yes No
Bill of supply Tax invoice
Value of taxable supplies Value of exempt Supplies

He may continue under composition
Ha has to mandatorily pay GST at
scheme till the end of the FY 2017-
normal rate on entire turnover for the
18 rate on entire turnover for the
financial year 2017-2018
financial year 2017-18
GSTR-4 GSTR-4A
Yes No
Yes No
Yes No
Yes Maybe
GSTR-1 GSTR-3B

Yes No
He must mention the words 'composition
He must not be engaged in taxable person, not eligible to collect tax
manufacture of notified goods. on supplies' at the top of bill of supply
issued by him
Yes No
Yes No
Casual taxable person Non-resident taxable person
Yes No
Mr.A, a garment trader having
turnover of Rs.40 lacs. He further Mr B, manufacturer of hand bags having
rents out his property and charges turnover upto Rs.60 lacs
Rs.70,000 per month
Easy compliance Quarterly return
Rs.3000 Rs.7000
Yes, pay under separate heads No, pay a consolidate amount
Yes No
Yes No
Yes No
Ice cream & other edible ice,
Pan masala
whether or not containing cocoa.
Within 30 days Within 60 days
Yes No
Refund Discount
GST Council Central Government
1 0
By general exemption notification By general and specific exemption
and by special order notifications
6(1) and 11(1) 11(1) and 6(1)
6(1) and 11(1) 11(1) and 6(1)

If the actual tariff for a unit of If the actual tariff for a unit of
accommodation is below Rs.10,000 accommodation is below Rs.1,000
Yes No
20.07.2018 24.09.2018
Retrospective Prospective
Yes No, it would result in discrimination.
Definitely Not
Yes, because Government cannot grant
Yes, because the exemption is not
exemption to a different classes or
bonafide for all.
categories.
The person shall be solely The person shall not be given any
responsible to prove it opportunity of being heard.
Yes, but he would not be able to Yes, he can claim ITC also, so that the
claim chain of ITC will not break.
Only (1) is correct Only (2) is correct.
A person claiming exemption has to
A person can claim exemption on the
establish that he is eligible for
basis of assumption of future notification
exemption contained in the
After supply, no option is available also.
notification. Exemption can be claimed in the form of
to the assessee for claiming
ITC
exemption. Exemption cannot be claimed at
Exemption cannot be claimed by
adjudication stage if not claimed at
making a refund claim.
investigation stage it would result in
Incorrect, because
Correct, so that no scope for any
losing the object and purpose of the
intendment is left.
notification.
Yes No
Yes No
Yes No
Yes No
Concession Exclusion
Yes No
11(2) 11(3)
1 0
No, if he doesn't want to claim ITC Yes, it is compulsory
General Exemption Specific Exemption

Entire income of any trust is Entire income of a registered trust is
exempted from GST exempted from GST
Amount received for advancement of
Fee charged for yoga camp educational programmes related to
conducted by the trust abandoned, orphaned or homeless
children
Going Concern Goodwill
Religious Ceremony Marriage Ceremony

In relation to any function entrusted In relation to any function entrusted to a
to a Panchayat under article 243G Municipality under article 243W of the
of the Constitution Constitution
Pure Sovereign
Basic mail services Speed post services

Yes, it can be rented for usage of No, it should have been rented for
any purpose residential purpose only
Conditional exemption Unconditional exemption
Correct Partially correct
Principle of promissory estoppel Principal of equity

Greatest happiness of a section of
Greatest happiness of the mass
society
Conditional exemptions Exemptions subject to certain conditions
1 0
Any one of them Both of them
Permissible Not permissible
Yes No
1 0
Adjudication, investigation Investigation, adjudication
1 0
1 0
Against Less favourable

the course or furtherance of
Other than business expenses
business
On payment of taxes paid by supplier to
On receipt of goods
Govt.
First instance Partly five equal installments
Yes No
Yes No
Receipt of Goods Receipt of Documents

Bill of entry, Invoice raised on RCM Acknowledged copy of tax paid to
supplies department
Three months Six months
Cascading effect Compliance burdern
The supplier The recipient
CGST SGST/UTGST
(i) & (ii) (i) & (ii) & (iv)

Credited to the electronic cash
Credited to the electronic credit ledger
ledger
Yes, if he doesn't supply under
Yes, if he supplies under Bond/LUT
Bond/LUT
Section 48 Section 49(2)
Form GSTR-1 Form GSTR-2
Bill of entry Tax invoice
Exports Imports
Yes No
Rule 36(2) Rule 30
(i) ,(ii) & (iv) only
Yes No
One year 180 days
30th June 2018 20th October 2018
1 0
Yes No
Payment voucher Tax invoice
Section 41 Section 43 A
Section 41 Section 43 A
28th February 2017 31st October 2017
43191 43221
Mr. A Mr. B
43191 43221
IGST CGST&UPGST
Correct Incorrect
Principal Transporter
Mr. A Mr. B
43191 43221
Final credit Provisional credit
Yes No
Yes No
0.18 0.12
28th September 2018 12th October 2018
Date of filing returrn Date of issue of return
Yes No
One month One year
Yes No
ITC should be reversed from the ITCamount should be added to the
If purchaserhead
respective fails to pay value along If purchaser
output fails to pay value along with
tax liability
with tax amount to supplier within tax amount to supplier within 180 days,
180 days,then the ITC amount then the ITC amount along with interest
along with interest should be added should be reversed from the electronic
to
Datehisof
output tax the
availing liability
credit ledger
Date of invoice
1 0
13 persons or less including driver 13 persons or less excluding driver

When used for making outward
When used for making outward supply of
supply of same category of goods or
different category of goods or services
services
1 0
Transportation of passengers Training on such vessel or aircraft

When used for making outward
When used for making outward supply of
supply of same category of goods or
different category of goods or services
services
No Yes
Renovation, alteration, re- Renovation, maintenance, re-
construction of immovable property, construction of immovable property, on
on own account other's account
Rs.25,000 Rs.50,000
Yes No
Rs.1 crore Rs.1 crore& interest paid on it
Rs.990 Rs.12,000
Yes No
Eligible & continues to be eligible Ineligible &continues to be ineligible after
after amendment amendment
1 0
1 0
Correct Incorrect
(i) & (ii) (iii) & (iv)

Capital the tax element & claim
Claim the ITC at first instance
depreciation
Eligible Not eligible
Amount equal to ITC reduced by Tax on transaction values of such capital
certain percentage points goods as per valuation provisions
Rs.126,000 Rs.135,000
Yes No
ITC-01 ITC-02
Maximum upto Rs.20 lacs Rs.25 lacs
Yes No
Credit directly flows into the credit XYZ Pvt. Ltd. needs to accept the ITC on
ledger of XYZ Pvt. Ltd. the portal
10th July 2018 15th July 2018
ITC-01 ITC-02
30 days from the date person is 60 days from the date person is eligible
eligible to claim ITC to claim ITC
Section 18(1 1 Section 18(1)2
Not eligible, eligible, not eligible Not eligible, not eligible, not eligible
Full ITC to be claimed Proportionate ITC to be claimed
Correct Incorrect
Entire amount of ITC can be
Avail 50% of the total ITC
claimed
Rs.150,000 Rs.75,000
Yes No
Yes No
Yes No
Yes No
Yes No
Supplies liable to tax underreverse
Transactions in securities
charge mechanism
Correct Incorrect
Yes No
Yes No
Correct Incorrect
1 year 2 year
1 year 2 year
Yes No
Yes No
It should be directly co-related to It is planned to use in the course of
output supply business
All four conditions Any three conditions
Due date of return of September month
Actual date of filing annual return
following the end of financial year
1 year from the date of invoice 3 years from the date of registration
Not possible No, it will be exhausted
ITC-03 ITC-04
Any Tax liability Self-Assessed output tax liability

It shall be added as output tax It shall be reduced as output tax liability
liability in the hands of receiver in the hands of receiver
Payment to supplier has been made All the returns have been filed by both
within 180 days the persons
ITC relates to tax paid on goods ITC relates to tax paid in pursuance of
received by agent any demand u/s 73 or 74
Corresponding details of outward
supply furnished by the Details on the ICEGATE
corresponding taxable person
Inputs Capital goods
The place of supply determines The place of supply determines the
whether a transaction is intra-State place where the supplier is supposed to
or inter-State. deliver his goods.
supply of goods to a SEZ developer supply of goods by a SEZ Unit
The supplier, The recipient,

Place where the goods are
Place where the transporter is located
procured from
Place where movement of
Place of delivery
generator initiated.
Suppliers place Place where packing is done
Inter-State supply Intra-State supply
A will charge IGST to Z Z will charge IGST to B

A will charge CGST& SGST to B A will charge IGST to Z
B is liable to pay IGST as it will be Z is liable to pay IGST because he is out
deemed import by him of India
Person making payment Person receiving payment
Person making payment Person receiving payment

Place of delivery after clearance of the
Warehouse at the custom port
goods
Location of the vessel where the loading
Warehouse at the custom port
takes place
Location at which immovable
Location of the service provider
property is located
Location at which immovable
property is located
Location of the service recipient Location of the service provider

Location where the events are
actually held
If service provided to the registered If service provided to the unregistered
person then location of such person then location where event is
person. actually held.
Location of the registered person Location of the service provider
Location of the unregistered person Location of the registered supplier
Location of the transporter Location of the service provider
Location of the transporter Location of the transporter

Location where the antenna is
Location of the customers
installed
The registered address of the
The antenna used for communication
supplier
Billing address of the recipient of the
Selling agent on the record of the
services on the record of the supplier at
supplier at the time of supply
the time
Billing of supply
address of the recipient of the
Selling agent on the record of the
services on the record of the supplier at
supplier at the time of supply
the time of supply
Location of server from where such
Location of the service supplier
service is provided
The location of the recipient of
The actual location of the recipient of the
services on the records of the
services
supplier of services
A- Correct, B - Incorrect A - Incorrect, B- Correct
Location where payment for such
service is made
service is made
Correct Incorrect
A - Correct, B - Incorrect A - Incorrect, B - Correct
Gurgaon Mumbai
Location where services are Location where goods are situated at the
actually performed time of supply of service
Location where services are
Location of the recipient of service
actually performed
The location of recipient of the The location of the supplier of the
service service
service service
service service
A - Correct, B- Incorrect A Incorrect, B Correct
CGST SGST
The location of the supplier of the The location of the recipient of the
service service
service service
service service
State Government/place of supply Central Government/place of supply

Delhi Mumbai
Location where services are Location where goods are situated at the
actually performed time of supply of service
CGST SGST+UTGST
1 0
1 0
0.14 0.4
He will have to discharge his tax
He will not be liable to tax
liability in foreign currency
1 0
Yes No
Yes No
Place of supply & location of Place of supply & location of supplier is
supplier is same different
A-Correct, B- Incorrect A-Incorrect, B- Correct
Most directly concerned Indirectly concerned
CGST SGST+UTGST
Coastal State or Union territory where
Location in territorial waters the nearest point of the appropriate
baselineState
Coastal is located
or Union territory where
Location in territorial waters the nearest point of the appropriate
Supplier of goods located in UP and baseline is located
Supplier of goods located in UP and
place of supply of goods is to an
place of supply of goods in Jaipur
SEZ located
Supplier in Delhi
of goods located in UP and
Supplier of goods located in Delhi and
place of supply of goods SEZ
place of supply of goods in Jaipur
located in Delhi
Delhi Jaipur
CGST SGST+UTGST
Delhi Jaipur
CGST Jaipur GST+ CGST
Delhi Jaipur
CGST Jaipur GST+ CGST
UP Delhi
Goa Jaipur
Banglore Delhi
Delhi Mumbai
Delhi Mumbai
Jaipur Kanyakumari
Mumbai Delhi
Banglore Delhi
USA Delhi
Advertising on the internet Providing cloud services
Delhi Chandigarh
Chennai Pune
Chennai California
Destination based tax Origin based tax
Article 269A(2) Article 270
Section 3 of Custom Tariff Act Section 15 of CGST Act
Correct Incorrect
IGST CGST + UP GST
Subject to IGST Not subject to tax
Article 1 Article 366
Coastal State or Union Territory State of their residence

Whether by the supplier , or the recipient
By the supplier
or by any other person
Agent Principal
Warehouse Godown
Registered place of business Other than registered place of business
A & B are correct A, B & C are correct
Permanent place Temporary place
Is not your Is your
Service receiver, service provider Service provider, service receiver
Delhi Mumbai
Delhi GST CGST Mumbai GST CGST
Yes No
Service recipient Service provider

Interior decorator engaged in designing
Renting of immovable property
a common décor for a retail store
Repair & maintenance of property CA filing return of a person having rental
not permanently installed. income from commercial property
Liable Not liable
Out of India Out of one state to other

Intra-State Inter-State
Yes No
USA European Union
Delhi Mumbai
Delhi Paris
Yes No
With payment of tax Without payment of tax

Not export of service even if Not export of service if payment is
payment is received in forex received in INR
XYZ Lakme Studio
XYZ Lakme Studio
Mumbai Delhi
Inter state Intra state
Jaipur GST +CGST Mumbai GST+CGST
Yes No
A&B A, B & C
Export of service Not an export of service
Not an intermediary service An intermediary service
Export of service Import of service
No GST GST
liability payment
1 0
Person liable to pay consideration
Person to whom goods are delivered
for such goods
Person to whom goods are delivered
for such goods
Person to whom the service is rendered
for such service
Person to whom the service is rendered
for such service
Recipient, Supplier. Recipient, Agent.
Yes No
Date of issue of invoice Due date of issue of invoice

Date on which payment is entered Date on which payment is credited to the
in the books of account bank account
43109 43140
30-09-2018 18-09-2018
43382 43229
Invoice Date Date of removal
15-07-2017 25-07-2017
15-07-2017 25-07-2017
Rs.100 Rs.1000
Rs1,80,000 Rs.1
Date of receipt of goods Date on which the payment is made
43199 43169
Voucher Payment receipt

Date of issue of voucher Date of redemption of voucher
20-08-2018 20-09-2018
30-07-2018 43228
Date on which return is to be filed Actual date of filing of return
Date on which return is to be filed Actual date of filing of return

Last date on which such late Date of payment of such additional
fees/penalty has been charged amount
Date on which the supplier receives
Date of issue of invoice
payment
Date on which the supplier receives
Date of issue of invoice
payment
1 0
1 year, annual 3 months, periodic
30 days 45 days
43382 30-09-2018
16-07-2018 26-08-2018
30-09-2018 43260
30-09-2018 20-09-2018
30-09-2018 15-09-2018
Date of payment as entered in the Date on which the receipt of payment is
books of account of the recipient credited in the bank account
Date of entry in the books of
account of associated Date of payment
enterprise(recipient)

At the option of the supplier-Invoice
date or date of receipt of Date of issue of invoice
consideration
Date of receipt of payment Date of credit in the bank account
Section
When the 12goods have been Section 13
When the goods have been supplied
supplied before the change in rate
after the change in rate of tax but issue
of tax but
When the issue
goodsofhave
invoice
beenand
of invoice
When the and receipt
goods haveof payment
been is
supplied
receipt
supplied before the changethe
of payment is after in rate before the change in rate of tax.
after the change in rate of tax but issue
change
of in issue
tax but rate ofoftax.
invoice and
of invoice and receipt of payment is
receipt of payment is after the
Date on in
which payment is entered before
Date onthe change
which in rateisofcredited
payment tax to the
change rate of tax
in the books of account of supplier bank account
43381 43229
43381 25-08-2018
43381 43229
25-08-2018 43260
Rs.50,000 Rs.1,00,000
Goods are supplied Cheque is issued

Notification No. 10/2017-Central Notification No. 66/2017-Central Tax
Tах dated 15.11.2017 dated 15.11.2017
Yes No
15th November 2017 13th October 2017

Any date before or at the time of
Date of receipt of advance
removal of goods
Time of supply of each invoice to be Time of supply of first invoice shall be
calculated separately applied for remaining invoices
24.09.2018 21.09.2018
Correct Incorrect
Time of supply of service Time of supply of goods
Composite supply Mixed supply
Correct Incorrect
15.09.2018 18.09.2018
15.09.2018 18.09.2018
No seperation provision for the
Section 13
online supply of services
0.18 0.28
0.18 0.28
0.18 0.28
0.18 0.28
0.18 0.28
0.18 0.28
New tax rate Old tax rate

Yes, supplementary invoice/debit
Yes, payment voucher
note
Yes No
Correct Incorrect
Supplier Receiver
Supplier Receiver
Delayed payment of consideration Timely payment of consideration
43344 43374
Transaction is between unrelated
Price is the sole consideration
parties
Price actually paid or payable for
Price actually paid for supply of services
supply of goods
Shall not be considered as is executed
INR 2.5 lacs
between related parties
INR 30,000 INR 42,000
The RBI reference rate as on the The customs rate as on the date of time
date of agreement to supply of supply
Payment in money or otherwise for
Any deposit made for such supply
the supply
Yes No
Payment in money or otherwise for
Monetary value of an act or forbearance
supply
Everything other than goods, money and
Money and securities
securities
Any person supplying goods or Person receiving payment forsuch
services supply
Taxes, duties, cesses and fees Any amount that the supplier is liable to
SGST and UTGST
levied under any other Act pay which has been incurred by the
Any taxes, duties, Cess, fees, and
recipient and is not included in the
charges levied under any Act,
price.All the incidental expenses,
except GST
subsidies linked to supply and other
INR 40,000 INR 35,000
interest, late fee and penalty
Open market value of such supply, Value of supply of goods or services of
or like kind and quality, or
Rs.60,000 or Rs.54,000 INR 3000
INR 20,000 INR 36,000
INR 40000 INR 41500
INR 30,000 INR 40,000
INR 40,000 INR 28,000
INR 57000 INR 58,500

Open market value of such supply Value of supply of goods or services of
The supplier acts as a pure agent of
i.e 100,000 The payment
like kind made by the pure agent on
and quality
the recipient of the supply, when he behalf of the recipient of supply has
makes the payment to the third been separately indicated in the invoice
party on authorization by such issued by the pure agent to the recipient
recipient Any payment made by customer on
of service
Discounts specified in the invoice
behalf of supplier
The price at which the goods are sold by
Arm's length price
unrelated person to his customer
Maximum Retail Price Transaction Value
INR 300,000 INR 350,000

Rs.20,000 Rs. 20,150
Professional Fees ROC fees paid on behalf of TRANS Ltd.

Consideration excluding Consideration including construction
construction material material
INR 40,000 INR 62,000
INR 84,000 INR 96,000
INR 66,000 INR 42,000
INR 34000 INR 54000
INR 4500/quintal INR 4550/Quintal
INR 1000 INR 1025

Full value of goods/services in
Supply between unrelated persons
money excluding taxes under GST
The supply that resembles similar Supply resembling similar functional
characteristics components
Parties to the transactions are not
Consideration is fully in money
related
Value declared in invoice Value as per market value
INR 2,500 INR 10,000

Part of fare on which commission is paid
Gross fare charged by the agent
by Air travel agent
90% of the price charged for the supply
Open market value of goods being
of goods of similar kind and quality by
supplied,
the recipient to his customer,
Discount allowed is linked to the Reversal of Proportionate ITC by the
relevant invoices recipient of supply
Cheque Letter of credit
A company registered under A company registered under Companies
Companies Act, 2013 Act, 1956
Yes No
Person to whom goods are
No one as no consideration flow is made
delivered
Yes, since it is a transaction of
conversion of money for No, Since it is a transaction in money
consideration
Yes,since he acts on behalf of his No,since agreement was entered
principal between principal and recipient
INR 17000 INR 18500
INR 300 INR 350

Service of money changing along
Air tickets booking service by an air
with sale and purchase of foreign
travel agent
currency
Price charged for supply of such
the gross premium charged from a Price charged by the recipient on similar
goods
policy holder reduced by the in case of single premium annuity
amount allocated for investment, or policies, 10% of single premium charged
savings on behalf of the policy from the policy holder
holder
1 0
Consideration either wholly or in Parties are related or supply by any
part not in money terms specified category of supplier
1 0
INR 1000 INR 1500
INR 1300 INR 1400

Valuation provision as per section Valuation provision as provided under
15 in respect of IGST Custom Law for charging custom duty
IGST component of import is to be Total Value to be determined as per the
determined as per GST law provisions provided under Custom Law
Where such persons are employer Where one of them directly or indirectly
an employee controls other
The same would not be considered The same would be considered taxable
since it is not related with supply after receiving such interest amount
Shall be included in transaction
Shall not be included
value as directly linked to supply
Shall be included in thetransaction
Shall be included only when such
value, even if not directly linked with
subsidy is directly linked with supply
supply
Yes No
Yes
Value equal to the difference in the No
Value shall be one per cent of the gross
buying rate or the selling rate, and
amount of Indian Rupees provided or
RBI reference rate for that currency
received by the person changing the
at
Anthat time,calculated
amount multiplied at
bythe
therate
totalof At the rate of ten per cent of the basic
money
unitspercent
five of currency;
of theor
basic fare in the fare in the case of international bookings
case of domestic bookings of passage for travel by air
Will include Will not include
orrect Incorrect
Commission& packing Expenses on loading in factory
orrect Incorrect
Should be Should not be
200000 250000
200000 250000
200000 150000
120000 12000
200000 300000
12000 10000
Exclusive of taxes and duty payable Cum-duty price and duty payable should
be calculated accordingly be calculated by back calculations
Along with Including
Including Excluding
1 0
Eligible Not eligible
1 0
Yes No
Which is refundable, consideration Which is not refundable, taxable value
for the supply for the supply
Yes No, Open market value shall be taken
Yes No
Spouse of the person Children of the person
Valuation scheme Margin scheme

Money value of such token, Money value of the goods or services or
voucher, coupon or stamp both redeemable against such token.
Rs. 20,000 Rs.24,000
40000 44000
Yes No
Yes No
Yes No
Yes No
Transaction value MRP

Tax Identification Number to every Enables passing of tax credit to business
taxable person customers
Yes No
10 lakhs/ 20 lakhs in special 20 lakhs/ 5 lakhs in special category
category states states
A - Correct, B - incorrect A - Incorrect, B - Correct
Incorrect - for voluntary registration the
Correct - as per IGST Act
threshold limit is 10 lakhs
12 lakhs 15 lakhs
In only one state where turnover is
In all those states
greater than 20 lakhs
Delhi Haryana
Delhi Haryana
Correct Incorrect
A - Correct, B - incorrect A - Incorrect, B - Correct
From Delhi Only From Haryana Only
Yes Optional

Correct Incorrect
Under compulsion to take Exempt from taking
Correct Incorrect
Person making any inter-State Casual taxable persons making taxable
taxable supply of goods, supply
President of India Prime Minister of India
Supply of Goods Deemed Supply of Goods
Yes No
Correct Incorrect
Persons required to pay tax under Non-resident taxable persons making
reverse charge taxable supply
7 days 15 days
Within 5 days from being liable to Within 30 days from being liable to
registration registration
No (as the place from where supply Yes (in the state where the person
is initiated is not Indian land) supplies the goods)
8 nautical miles 10 nautical miles
GST RE-01 GST RE-01
Permanent Account Number only Mobile Number and email address
Nil Rs. 100
A - Correct, B- Incorrect A Incorrect, B-Correct
UIDAI CBDT
Goods and Services Tax
Temporary Identification Number
Identification Number
After validation of email and phone
For making advance deposit of tax
number with OTP
Electronic validity code Electronic verification code
GST REG-01 GST REG-01A

Constitution of business, Proof of
Photographs of proprietor, partner,
addressof Principal Place of Business,
etc
bank account related proofs.
Proper Officer GSTN
3 working days 5 working days
GST REG-01, within 7 working days GST REG-02, within 3 working days
Online issuance of GST REG-03
Visit the principal place of business of
within 3 common working days from
the applicant
the receipt of the GST REG-01
GST REG-02 GST REG-03

within 7 working days from the date of
within 3 working days from the date
receipt of clarification, information or
of submission of application,
documents furnished by the applicant
Correct Incorrect
Goods and Services Tax Goods and Services Tax Information
Identification Number Number
TIN (Taxpayer Identification
PAN (Permanent Account Number)
Number)
10 Digits 12 Digits
c, a, d, b a, d, c, b
Makes application in GSTREG-
Becomes liable to registration, 30 days
01,30 days
Date of becoming liable to Date of making application in GST REG-
registration 01
Date of becoming liable to Date of making application in GST REG-
registration 01
Name Board at Principal Place and
Tax Invoice
additional place of business
Within 7 days after total turnover Within 7 days prior to the
crosses 20 lakhs commencement of business
43381 43229
Yes No
By Receiving Revised Tax Invoice By Receiving Credit Notes
Correct Incorret
07/DE 07/DL
07/RA 07/RJ
Assistant Commissioner Deputy Commissioner
Correct Incorret
Non-Resident taxable person Input service distributor
Correct Incorret
Voluntary Registration Suo motu Registration
Application for registration Return GSTR-01

File an appeal against the grant of
Submit an application of registration
temporary registration
20 days 30 days
Date of inspection by the proper
Date of application made for registration
officer
Un-identified Nation United Identity Number
A Correct, B - Incorrect A - Incorrect, B- Correct

The date of submission of After receiving a recommendation from
application the Ministry of External Affairs
Period specified in the application for
90 days
registration
Nil Rs.5000
The entire period for which the
certificate of registration granted Furnished all the returns required u/s 39
had remained inforce
DSC/PAN EVC/PAN
Application must be filed after the end of
Submission of form GST REG-10
validity of registration granted
Input Service Distributor E-Commerce Operator
GST REG-7 GST REG-8
GST REG-11/30 days GST REG-14/30 days

Giving the person an opportunity of Visiting the place of business of the
being heard applicant
Change in legal name of the Change in address of the principal place
business of business
One Time Password (OTP) on
One Time Password (OTP) on email
mobile
Fresh Registration Amendment of Registration

Registered person to show cause Visit at principal place of business within
within 7 working days of the service 7 working days of the service of the
of the notice notice
within 15 working days from the
receipt of reply to the notice to show
date of submission of application
cause
whether the business has been whether there is any change in the
discontinued constitution of the business -

A person getting registered voluntarily
Voluntary registration is not
shall comply with all the provisions of
applicable under GST
GST
Only 1 & 2 Only 1 & 3
Unregistered person cannot collect A person can collect the tax during the
tax period when he is unregistered.
3 months 4 months
any taxable person not registration has been obtained by means
furnishingreturns for a continuous of fraud, wilful misstatement or
period of 1 year, suppression of facts
7 days 15 days
Correct Incorret
Yes No
To mention UIN number on the
To upload invoices in the website of
invoices and treat such supplies as
such UN body
B2B
Yes No
GST Practitioner Facilitation Centre
e-signing through Aadhaar number through DSC
GSTN Portal CBIC Portal
Yes No
Yes (except for non-resident taxable
Yes (unless surrendered, cancelled,
person & unless surrendered, cancelled,
suspended)
suspended)
Yes No
every State from where he makes
taxable supply of goods or services every State in India
or both
3 consecutive tax periods 4 consecutive tax periods
Yes No
Yes No
State of Jammu & Kashmir Himachal Pradesh
10 lacs 720 lacs
Value of exempt supplies Value of exports
Principal Job worker
1 0
Temporary presence Sufficient degree of permanence

Registration as a non-resident
Registration as casual taxable person
taxable person
Yes No
Yes No
Yes No
Person required to deduct taxes Input service distributor
SEZ 1 SEZ 2
1 0
No, because no different business Yes, because he is having more than
vertical one office in a State
Yes No
Yes No
Yes No
Yes, as the value of supply has
No, as threshold limit is not crossed
exceeded 10 lacs
Yes No
Yes No
Yes, if supply is done in registered
No, if it is dealing in unbranded supply
brand name
Yes No
Yes No
Primarily responsible to perform
Any person who performs an action on
action on the GST System Portal on
the portal
behalf of the taxpayer
Yes, No No, Yes
Multiple business verticals, shall Multiple business verticals, may

Liable to cancellation of registration
Liable to a fine not exceeding 10,000
by proper officer
Yes No
Debit/Credit Note Receipt Voucher

Registered Persons other than Registered Persons including
composition dealer composition dealer
Dispatch of the goods for delivery
Collection of the goods by the recipient
by the supplier
Delivery Challan Tax Invoice
3 months 30 days
1 0
E-way Bill Delivery Challan
Yes No
Sale Purchase
Yes No
1 0
Paying tax under composition Supplying exempted goods or services
scheme or both
(i), (ii) & (iii) (i) & (iv)
Duplicate Triplicate
supplying taxable as well as
supplying taxable goods and exempted
exempted goods and/or services
during the period beginning with the during the period beginning with the
date of application till the effective effective date of registration till the date
supply
date of of liquid gas where the
registration of issuance of registration certificate
quantity at the time of removal from
transportation of goods for job work,
the place of business of the supplier
is not known,
60 days 90 days
Yes No
8 digit 6 digit
Duplicate, Duplicate Duplicate, Triplicate
Value declared in shipping bill Transaction value
will not be allowed will be higher of the two values
GSTR-1 GSTR-3B
Debit Note Credit Note
15 days 30 days
Table 9, GSTR-1 Table 6, GSTR-1
Goods Services
in same tax period in any tax period
Debit Note Credit Note
Sales return Purchases return
Credit Note with GST Debit Note without GST

Tax invoice is found to exceed the Goods supplied are returned by the
taxable value or tax payable recipient
Tax Invoice is found to be less than Tax invoice is found to exceed the
the Taxable value or tax charged taxable
Multi-directional Uni-directional
Financial year wise Month wise
Yes No
GST paid on Inter-State purchases GST paid on Imports
sale, delivery removal, delivery

the date when supplier receives the
due date of payment
payment
he date when supplier receives the
due date of payment
payment
Shall be issued during the next Shall be issued at the time when the
month payment is received
1 0
Tax Invoice Refund Voucher
15 days 30 days
(i) & (ii) (iv) only
In case of movement of goods In case of over the counter sale

Agent who is in possession of
certain goods decides to buy the On-site installation of machinery
goods
Removal Dispatch
Removal Dispatch
Removal Dispatch or collection

Dispatch by any person acting on behalf
Dispatch by the supplier himself
of the supplier
Continuous supply of goods Continuous supply of services
Yes No
6 months 1 year
01.09.2018 20.09.2018
Tax invoice Voucher
Rate wise consolidated invoice Consolidated invoice
Continuously or on recurrent basis On irregular basis

unless the recipient demands for
In every case
such a bill
Yes No
43191 43221
GSTR-1 GSTR-3B
30th September 2018 30th September 2017

If proven that the incidence of tax
Details of the credit note are declared
and interest have not been passed
within the prescribed timelines
on to any person
Yes No
Yes No
Export invoice Export invoice with payment of taxes
Name and address of the recipient Address of delivery
less than Rs.200 Rs.200
2 digit 4 digit
2 digit 4 digit
Gross weight of the vehicle GSTIN of the person liable to pay tax
16 digits 8 digits
1 0
Yes, it is compulsory Not permitted to issue
E-way bill Voucher
Yes No
If proven that the incidence of tax
Details of the credit note are not
and interest have not been passed
declared within the prescribed timelines
on to any person
1 0
Yes No
True but only on intra-State supplies
True but only on intra-State supplies
effected to unregistered persons
Supplies are made to unregistered Intra-State supplies of the value
persons Rs.50,000 or more
1 0
Tax invoice Bill of supply
Correct Incorrect
Delivery Challan, tax invoice Delivery Challan, Bill of supply
Correct Incorrect
E-way bill Delivery Challan
Avail input tax credit Utilise input tax credit
1 0
Daily Monthly
Yes No
Any other Act GST
Month wise, cannot Financial year wise, can
Tax invoice Voucher
74, 129 and 130 of the CGST Act 74 of the CGST Act
Input tax credit is admissible Input tax credit is not eligible
Debit Note Receipt Voucher

Every owner or operator of warehouse
Every registered person or godown or any other place used for
storage of goods
Principal address of Principal place of Business mentioned in
Proprietor/Partner/ Director registration certificate
principal address of
principal place of business
Proprietor/Partner/ Director
quantitative details of goods used in
details of input services utilised
the provision of services
Every owner or operator of Every owner or operator of any other
warehouse or godown place used for storage of goods
FORM GST REG-01 FORM GST ENR-01
FORM GST REG 01 FORM GST ENP-02
Yes No
Records of goods transported and GSTIN of the registered consigner and
delivered consignee
Records of the consigner. Records of the consignee
item-wise, owner-wise price-wise, owner-wise
Records of recipient Records of supplier
60 months 72 months
principal place of business every related place of business
Yes No
the names and addresses of the description, value and quantity of goods
persons on whose behalf the works or services received for or utilized in the
contract is executed; execution of works contract;
Yearly Monthly
quantitative details of raw materials quantitative details of services used in
used in the manufacture the manufacture
particulars including description, value
particulars of authorisation received
and quantity of goods or services
by him from each principal
received or supplied on behalf of every
separately
principal
1 0
1 0
names and complete addresses of the complete address of the premises
suppliers & recipients where goods are stored by him
Every taxable person Every registered person
goods or services imported or supplies attracting payment of tax on
exported reverse charge
Manual form Electronic form
Chartered Accountant Cost Accountant

Yes No
Certificate of registration GST Portal
Supplier & recipient Supplier & auctioneer
Yes No
A & B are correct B & C are correct

Such goods handled by him on
Goods supplied by him.
behalf of the registered person
Yes No
Person is operating such place of
Discretion of the business owner
business from over 5 years
Yes No
Signed by the authorised signatory authenticated by way of digital signature
Correct Incorrect
2 Crore 1.5 crore
Yes No
Proper officer shall determine the
Proper officer shall impose penalty
amountof tax on such goods
They shall be scored out after They shall be scored out under written
informing the proper officer permission by agent.
Section 35, section 36, end of the Section 35(1), section 35(2), end of the
financial year assessment year
1 0
principal Job worker

liable for detention along with any
Liable for detention. vehicle on which they are being
transported
Payment of taxes Payment of penalty
Place where the books and
Place of address of the Proprietor/
accounts are maintained by the
Partner/Director/Principal Officer
employees
At the head office At each such place of business
Manually In hard copies only
Every transporter Owner or operator of warehouse

1 year after final disposal of such Yes, provided head office isofmaintaining
Yes 2 years after final disposal such
appeal or revision or proceeding, or all the hard copies or proceeding, or until
appeal or revision
until the expiry of 72 months from
the expiry of 60 months from the last
the last date of filing of Annual
date of filing of Annual Return for the
Return for the year pertaining to
year pertaining to such accounts and
such accounts and records,
Superintendent Commissioner
records, whichever is earlier
whichever is later
A written note of entry modified A log of every entry deleted or altered
Correct Incorrect
Should make a prior intimation to Should submit a declaration to
Correct Incorrect
Correct Incorrect
Yes No
Aadhaar PAN
Other coparceners His authorised signatory
Electronic liability ledger Electronic cash ledger
A - Correct, B - Incorrect A- Incorrect, B - Correct
GST PMT-1 GST PMT-3
Electronic cash ledger Electronic credit ledger
Electronic Tax liability register Electronic Credit ledger
GST PMT-1 GST PMT-2
Electronic Cash ledger Electronic liability ledger

IGST, CGST, SGST, UTGST & GST
Tax, Interest, Penalty, Fee, others & total
Compensation Cess
CGST, SGST, UTGST & GST
Tax, Interest, Penalty, Fee, others & total
Compensation Cess
Output Tax Output Tax & Interest
A - Correct, B- Incorrect A - Incorrect, B - Correct
Crediting Debiting
Electronic Cash ledger Electronic Credit ledger

Date on which amount gets debited Date on which payment is initiated and
in the account of the taxable person approved by the taxable person
Internet Banking Credit or debit cards
GST PMT-3 GST PMT-4
Electronic Liability ledger Electronic Credit ledger
7 days 15 days
Mandatory Optional
Challan Identification Number Common Portal Ildentification Number

14 digit unique number to identify 12 digit unique number to identify the
the challan challan
Matched input tax credit Provisional input tax credit
Output tax liability Interest liability
A- Correct, B- Incorrect A-Incorrect, B-Correct

Yes- Only consolidated payment to
Yes it is not necessary
Government has to be rounded off
Challan Identification Number Common Portal Identification Number
Bank Reconciliation Number Bank Reconciliation Notification

Transaction number given by the
Transaction number given by bank for
bank for a payment against a
settlement of liability
Challan
Electronic Focal Point Branch Electronic Final Payment Branch
Authorized branches of banks to Prescribed banks to distribute GST
collect payment of GST. forms
Rs.325 Rs.330
Cash Cheque
One time code One time calculation

Government Departments or any
Proper officer to recover outstanding
other deposit to be made by
dues from any person, whether
persons as notified by the
registered or not
Commissioner
The receiver of the payment The concerned State Government
Temporary Identification Number Transaction Reference Number
Registered Person Unregistered Person
1-C, 2-A, 3-D, 4-B 1-A, 2-B,3-C, 4-D
GST PMT-04 GST PMT-05
Electronic Credit Ledger Electronic Liability Ledger
A-Correct, B- Incorrect A Incorrect, B- Correct
Output Tax Tax Payable under reverse charge basis
IGST Liability only IGST & CGST liability
CGST Liability only CGST & IGST liability
SGST/UTGST Liability only SGST/UTGST & IGST liability
Electronic Credit ledger Electronic Liability register

the amount payable towards tax, the amount of tax, interest,penalty,etc.as
interest, late fee, etc. as per the determined by a proper officer in
return furnished pursuance of any proceedings
GST PMT-02 GST PMT-03
Remit tax again and claim refund of
It will be auto-adjusted
tax wrongly paid
Pay again under right GSTIN and
Auto-adjustment
claim refund
Last day of the month to which
Within 10 days of the subsequent month
payment relates
1 4
Return filed Cash deposit
3,2,1 3,1,2
Amount payable under reverse
Amount payable as Interest
charge
Gross tax payable Gross tax payable & input credit claimed
From the late date of the month in From the due date for filing GSTR-02 of
which credit is claimed the month in which credit is claimed
Delay in payment of tax Excess claim of ITC
0.01 0.1
0.18 0.24
The day succeeding the due date The day preceding the due date
0.02 0.05
66 days 67 days
Rs.10,000 per day Rs.10,000 per challan
GST PMT 01 Part I GST PMT 01
Before After
National Electronic Fund Transfer National electronic funds transmit
Real Time gross settlement Right time gross settlement
Finally assessed Self-assessed
1 0
10 days 20 days
Mandate form Payment form
GSTN SBI
Electronic Payment System in Electronic Accounting System in Goods
excise & service tax & service tax
1 0
CGST/UTGST IGST
Yes No
Yes No
Debit Credit
Be re-credited Not be re - credited
Reduced to the extent of relief Increased to the extent of relief
Unjust enrichment Reasonableness
Payment section Charging section
Tax Interest
Substantive law Procedural law
Correct Incorrect
Simple rate, compound rate Compound rate, simple rate
Correct Incorrect
Penalty, compensation Compensation, penalty
Correct Incorrect
1 0
Yes No
1 0
Yes No
One Two
Yes No
A & B- Both correct A & B- Both incorrect
One Five
Five days Ten days
Internet banking Debit or Credit card
NEFT SWIFT
Paid OTC Challans, paid Unpaid OTC Challans, unpaid
Unique Transit Number Unique Transaction Reference
INR 20,000 INR 2,00,000
Yes No
Yes No
01.07.2017 01.01.2018
0.01 0.02
CG/SG Local authority
Governmental agencies E-commerce operator
lakh 15 lakhs
Contract value Contract value excluding tax

Last day of the month to which
10 days from the relevant period
payment relates
A -Correct, B - Incorrect A - Incorrect, B - Correct
GSTR-1 GSTR-2
18% pa. 20% pa.

Within 5 days from the date of payment
The date of payment of TDS
of TDS
GSTR-7A GSTR-7
Rs.50 per day / Maximum 5000 Rs.50 per day/ Maximum 10000
Contract Value, rate and amount of Amount paid to the appropriate
deduction Government
Owns Operates
Supply of goods and/or services on
Supply of goods and/or services on a
an electronic platform for commerce
electronic platform for commerce
other than the e-commerce operator
including the e-commerce operator
himself
CIN CPIN
The Expenditure Sanction The Capital Sanction
1% TDS amount of GST 2% TDS amount of GST
Deductee CG/SG
NEFT RTGS
GST Identification Number (GSTIN) Unique Identification Number (UIN)
GST Portal CBEC

The net amount payable to the The net amount payable to the
Contractor & 1% as TDS Contractor
Beneficiary's account
Password/Beneficiary/MICR Code
number/Beneficiary/IFSC Code
A' Category Government Cheque B' Category Government Cheque
15 Authorised Banks 20 Authorised Banks
Electronic Cash ledger Electronic Credit ledger

Register as per proforma given in Register as per proforma given in
Annexure 'A' Annexure T'
GSTR-5 GSTR-6
Monthly Return Quarterly Returın

Individual Bill-wise deduction& its Bunching of deductions and its deposit
deposit by the DDO by the DDO
Booked under the Suspense Head Booked under the Asset Head
Bunched TCS amount Bunched TDS amount
GSTR-7 GSTR-7A
GST Council CBEC

Bunching of TDS deducted from the bills
Generation of challan for every
on, weekly, monthly or any periodic
payment made during the month
manner
Drawing & Disbursing Office Drawing & Developing Office
Yes No
0.5% each CGST & SGST 2% for IGST

0.1 Aggregate taxable supplies of Aggregate taxable supplies of goods or
goods or services or both (excluding services or both (including services
services notified u/s9(5) & including notified u/s 9(5) & supplies returned to
supplies
Last day returned to the
of the month tosuppliers)
which the suppliers)
10th of the next month
payment relates
GSTR-02 GSTR-07
If net value of taxable supplies If net value of taxable supplies exceeds
exceeds Rs. 2,50,000 Rs.500000
Electronic Credit ledger Electronic Liability ledger
The supplier The operator
Yes No
Yes No
Paid by the supplier by challan Paid by the operator by challan within5
within 5 days of the discrepancy days of the discrepancy
0.12 0.18
Yes No
7working days of date of service of 10 working days of date of service of
notice notice
Interest Penalty
Up to Rs.10000 Ủp to Rs.15000
Tile 1 Tile 2
Tile 1 Tile 2
10,000 to the supplier & Rs.100 to 12,800 to the supplier & Rs.200 to the
the Government Government
Services> ReturnsReturns
Returns>Returns Dashboard> Services
Dashboard
Active & non-expired/revoked Non active & expired
Authorised signatory Signatures

User Services > View/Download Dashboard> User Services > View/
Certificates Download Certificates
1 0
Tile3 Tile 4
Tile3 Tile 4
Recipient, Government, Supplier Supplier, Government, Recipient
10,5 43656
1 0
No, not allowed Yes, allowed
Yes No
Location of supplier & place of Location of supplier & place of supply is
supply is in same State & location of in same State & location of recipient is in
recipient is in different State. same State.
Excluding Including
Supplier Deductee
Monthly Quarterly
30.09.2018 01.10.2018
Manually Electronically
GSTR-1 GSTR-2
monthly, annually quarterly, monthly
annually quarterly
Mandatory Optional
Beginning of every year Beginning of every month
financial year quarter
annually quarterly
before filing the return at the time of filing return
annually half-yearly
Taxable persons Persons liable to pay tax
Form GSTR-8 Form GSTR-9A

filing return for September of next
Annual return of the financial year
financial year
0.05 0.1
supplier of goods or services or
recipient of goods or services or both
both
Daily Monthly
Immediately in proposed return after 24 hours in proposed return
structure structure
5th of following month 10th of following month
Yes No
after 10th in the viewing facility after 15th in the viewing facility
Accept Reject
be deemed rejected be deemed accepted
30 days 60 days
on which tax is payable on reverse
which is not leviable to tax
charge basis
the supply has not been received by the recipient is of the view that the
the recıpient invoice needs amendment
Yes No
Date of invoice GSTIN of supplier

Quarterly, 18 days after the end of Monthly, 20 days after the end of such
such quarter month
due date for filing of return for the
actual date of filing of relevant annual
month of September following the
return
end of the for
the return financial
any ofyear
the previous tax
the amount of tax for the period is not
periods has not been furnished by
fully paid
him
Invoices Debit & Credit notes
Input Service Distributor Deductor u/s 51

Rs.25 per day of CGST and Rs.50 per day of CGST and
SGST/UTGST each SGST/UTGST each
Rs.5,000 per return Rs.10,000 per return
FORM GSTR -1 FORM GSTR -4
Part A of Form GSTR-2A Part B of Form GSTR-2A

Table 4 of GSTR -1 Table 5 of GSTR 1
Table 4 of GSTR -1 Table 6 of GSTR -1
Zero-rated supply Non-taxable supply

supply of petroleum products and
supply of money
alсоholic liquor
Supply of petroleum products and
Supply of Agricultural products
alcoholic liquor
Table 8 of GSTR -1 Table 9 of GSTR - 1
Table 8 of GSTR -1 Table 9 of GSTR - 1

Amendment of information
HSN wise summary of outward supplies
furnished in table 11(I) in GSTR 1
Amendment of information
HSN wise summary of outward supplies
furnished in table 11(I) in GSTR 1
within 7 days after the end of such within 10days after the end of such
month month
month month
Exempt supplies Exports of goods or services or both
month month
month month
Upto Rs.1.50 Cr Above Rs.1.50 Cr
month month
debiting the electronic cash ledger debiting the electronic credit ledger
Above Rs. 1.50 Cr Upto Rs. 5.00 Cr
Debit of taxable person paid in cash Credit of taxable person paid in cash
first return filed by him after grant of first two returns filed by him after grant of
registration registration
Yes No
Rs. 10 per day of CGST and Rs.20 per day of CGST and
supply of goods Supply of services
Table 4 of GSTR-1 Table 4 of GSTR -4
Table 4 of GSTR - 1 Table 4 of GSTR -4

20th December following the close 31st January following the close of
of financial year financial year
Registered person supplying goods
Input Service Distributor
or services or both
Form GSTR-9 Form GSTR-9C
Form GSTR- 8 Form GSTR- 9

Within 3 months of the date of Within 3 months of the date of
cancellation cancellation order
Input service distributor Non-resident taxable person
Form GSTR - 4 Form GSTR - 5
Form GSTR - 4 Form GSTR - 5

Form GSTR - 9 Form GSTR - 9C
CA CMA
Those charging GST invoices Persons paying GST under composition
paying GST on monthly basis scheme.
Form GSTR-9 Form GSTR - 9A
mistake or short payment was found
during scrutiny, audit, inspection or
return has been filed
enforcement activity by the tax
authorities
GSTR-1 and GSTR-3B returns Annual return
GSTR-1 GSTR-3B
State wise GSTIN wise
Section 41 of CGST Act Section 42 of CGST Act
1 2
One tax period Two tax periods
Exceeding Rs.5 crore Exceeding Rs.1.5 crore
A, B & C A &B
Monthly return Ouarterly return
4 digits 4 digits or more
A, B & C are correct A, B, D are correct
only B2B Supplies Only B2C supplies
only B2B Supplies Only B2C supplies
Monthly Quarterly
GST PMT forms GST REG forms
SMS Email
Filling of return These invoices were locked

invoices not uploaded debit notes not uploaded
be automatic reversal not be any automatic reversal
Correct Incorrect
1 0
ICEGATE ICAGATE
three consecutive calendar months four consecutive calendar months
1 0
be jointly and severally liable not be jointly and severally liable
valid if all not valid unless all
1 0
13 digit number 14 digit number

six digit port code & six digit number seven digit port code & seven digit
of shipping bill number of shipping bill
1 0
4 3
Cash ledger updated >Offset Confirmed submission > Cash ledger
liability> Return filed updated > Offset liability>Return filed
42917 42948
Reconciliation of supplies declared in the
Reconciliation of supplies declared
returns filed during the financial year
in the annual return with the details
with the details of audited financial
of unaudited
Detailed financial
statement of statements statements
Summary of monthly/quarterly returns
monthly/quarterly filed by a taxable
filed by a taxable person
person
Two ways Three ways
Yes No
Annual Audit Certificate Annual Audit Report
GSTR-1A GSTR-3B
1 0
Correct Incorrect
Harmonized System of Harmonized System of Nomenclature
Nomenclature Code
Non-resident taxable person Casual taxable person
Nil rated supplies Zero rated supplies
Revenue booked on accrual basis Revenue booked on receipt basis
A2, B3, C1, D4 A4, B3, CI, D2
1 0
2 digits 4 digits
Outward supply made, to Inward supplies received, to
Non-resident taxable person ISD
1 0
Yes No
1 0
A registered person A composition dealer
Within a period of 30 days from the
Within a period of 60 days from the date
date of becoming eligible to avail
of becoming eligible to avail the ITC
the ITC
15th of the month succeeding the 5th of the month succeeding the said
said Commissioner
The quarter may extend the quarter
The details of outward supplies shall
time limit for furnishing the details of include details of debit notes, credit
outward supplies by notification for notes and revised invoices issued in
valid
Formreasons
GSTR 1A on 17th of the relation
Form GSTRto outward supplies
2A after the data entry in
succeeding month Form GSTR 1
Corresponding details of outward Additional duty of customs paid under
supply furnished by the section 3(5) of the Customs Tariff Act,
corresponding taxable person 1975
GSTR 3B DRC 03
Furnish details inward and outward
Furnish monthly/quarterly return
supplies
A citizen of India Person of sound mind
Graduate or postgraduate degree or its
Earlier enrolled as a sales tax
equivalent examination having a degree
practitioner or tax return preparer
in Commerce, Law, Banking
Form GST PCT-01 Form GST PCT -02
1 0
18 months from appointed date 18months from date of filling GSTP Form
Form GST PCT -01 Form GST PCT -02
Form GST PCT -05 Form GST PCT -02
1 0
Person covered under TDS or e-
Input Service Distributor commerce operator making tax
collection at source (TCS)
Form GSTR-3B Part A of Form GSTR-3
1st Feb, 2018 1st April, 2018
Ist April, 2018 1st June, 2018
1st June, 2018 3rd June, 2018
Movement Sale
E-way Bill portal E-way Bill portal
INR 1 lakh INR 1.5 lakh
Yes No
AADHAAR details of any one of Director,
Income Tax PAN
Partner, Manager or Employee
GSTIN of Consignor GSTIN of Consignee
Enrolment No. of transporter Enrolment No. of unregistered
registered under GST Transporter
Part A is completely filled Part B is completely Filled
EWB No EWB Date
Blockage of working capital of the Diminution in the reputation of business
person enterprise
Yes No
Natural Calamity Trans-shipment

Option 3 Option 4 Ans
Geographical Services Tax Goods & Services Tax 4
1st July 2017 1st October 2017 3
Supply Both 2 and ©are correct. 2
2006 2010 1
Additional Customs Duty, commonly Special Additional Duty of Customs
2
known as Countervailing Duty (CVD) - 4% (SAD)
Constitution Amendment(99th Constitution Amendment (110th
1
Amendment) Act, 2016 Amendment) Act, 2016
IGST and SGST All of the above 1
0%,5%,12%,18%, & 28% 3
UTGST/SGST CGST 2
UTGST/SGST CGST 1
GSPIN (Based on PAN) GSTPIN (Unique Identification Pin) 2

State will levy and administer SGST
Centre will levy and administerIGST only
and IGST andIGST shall be
and States will levy and administer CGST 2
distributed among Centre and State
and SGST
partially.
24 37 4
Alcoholic liquor Tobacco and tobacco products. 4

Either of the above depending upon the
No transition period allowed 2
threshold limit prescribed
Prime Minister President 4
269A 246A 1
Secondary Base 2
Sh. Arun Jaitley Sh. Pranab Mukherjee 3
Sh. Arun Jaitley Sh. Pranab Mukherjee 3
30.06.2017 None of the above 1

Prime Minister Lieutenant Governor 1
States shall with majority elect the
Prime Minister shall nominate 1
Vice chairpersorn
Article 265 Article 270 2
Supply All of the above 3
UTGST SGST 6008 1
Maybe None of the above 1
State where the goods are manufacture All of the above 1
Social Welfare Surcharge All of the above 4
Electronics Stationery 2
Motor spirit All of the above 4
120 100 2
Article 269A(1) Article 366(26A) 3
Increase in finance cost All of the above 3
Excise duty plus GST VAT 3
Section 5 (2) Section 6 3
Yes, with prior permission of GST Council Maybe 1
30th June 2017 1st August 2017 2
0.2 0.5 2
All of the above None of the above 3
Platinum All of the above 4
Precious stones All of the above 1
One Person Company None of the above 1

40 20 2
Provide easy interface None of the above 2
Uniform GST law all over India All of the above 4
www.gstcouncil.gov.in All of the above 2
Non -eligibility of ITC None of the above 1
Obstructed movements of goods All of the above 4
France Switzerland 3
8th August 2016 1st July 2017 1
None of the above One Person Company 1
Intel None of the above 1
Constitution (75th Amendment) Act Constitution (100thAmendment) Act 1
Assa,. J &K, Daman & Diu, Meghalaya Assam, J & K, Manipur, Siliguri 1
Section 35 Section 10 1
Matching of tax payment details with
All of the above 4
banking network
Pan masala None of the above 2
8th August 2016 12th April 2017 2
Technology partner All of the above 4

Article 366(14) of the Indian
Article 366(36A) of the Indian Constitution 1
Constitution
UAE Countries Canada 4
Inter International 1
Octroi VAT 1
SAC Custom tariff code 1

Harmony system number Harmonised system network 1
Supply accounting code Service application code 1
Provision of Services Supply 4
Both None of the above 3

Actionable claim and things forming part
of land which are to be severed under a All of the above 2
contract of supply
A Society under Society Registration Act
None of the above 4
1860
where no consideration is payable for the
supply of a service, the person to whom All of the above 4
the service is rendered
Schedule III None of the above 3
With prior permission of Government None of the above 1
On prior Permission by the Government Not applicable 1
Both of the above None 3

Person not liable to take registration but
All of the above 4
takes voluntary registration under GST
On prior Permission of Government Not any 1
On prior approval of Government Not any 1
On prior Permission of Government Not any 1
Not a supply Yes 1
Either A or B None of the above 2

No, as supply made to self None of the above 3
Only (iii) None of the above 2
Exactly 50,000 50,000 and above 2

Import of services from related persons or
All of the above 4
from self-establishment outside India
On prior permission of the Government None of the above 1

On the prior approval of the Government
None of the above 2
of business related
Yes, but only on prior approval of
None of the above 2
Government
Either of two at the option of authority None of the above 2
Either of the two at the option of authority None of the above 2
Does not qualify as supply At the option of taxpayer 2
On the prior approval of government None of the above 1
Does not qualify as supply As per the opinion of tax authority 1
Does not qualify as Supply None of the above. 2
Does not qualify as supply None of the above 1

on the prior permission of
Does not qualify as supply 2
Government
At the approval of Government None of the above 1

Temporary transfer or permitting use of
All of the above 4
intellectual property rights
Schedule None of the above 3
At the approval of appropriate authority None of the above 2
Services by any court or tribunal All of the above 4
At the option of the Company None of the above 2

At the option of Appropriate
Neither of the two 3
Authority
Single price is charged for the supply None of the above 3
Person in same industry follow
Naturally Bundled 1
same practices
None of the above Don't know 2
Goods transport agency arranging for
None of the above 4
loading and unloading facility
Both 1 and 2 Neither 1 or 2 3
Both 1 and 2 None of the above 3
Non Taxable Supply Not a supply under GST 2
Non-taxable supply Not a supply under GST 4

Average rate of the taxes on all goods or
None of the above 1
services bundled
As per the option of the taxpayer None of the above 1
As per the option of the taxpayer None of the above 2
Either 1 or 2, at the option of taxpayer None of the above 2
Nil None of the above 1

As per recommendation of
Government
Normal Supply Does not qualify as supply 3

Services not in course or furtherance of
Both 2 and 3 2
business
Asperthe opinion of appropriate authority None of the above 2
At the prior approval of Government None of the above 1

Both A and B on the
Central Board of Indirect tax and Custom 4
recommendation of council.
It should be made in the course or
All of the above 4
Forbearance of any act All of the above 4
Any activity of Government/Local
Authority in which it is engaged as public All of the above 4
authority
Both of the above None of the above 3
Manner of pricing All of the above 4

As per the opinion of the appropriate
None of the above 1
authority
Specified in section 7 of the CGST
Barter 4
Act
Asperthe opinion of appropriate
Authority
Asper the option of appropriate authority No 4

None of the above 2
authority
None of the above 1
employee sideration authority
Neither of the two At the option of taxpayer 1
Either of the two None of the above 2
At the option of Government None of the above 1
C Ltd. Both 1 and 2 1
Non-taxable supply All of above 4

Either of 1 or 2 None of the above 1

Any other means with or without
All of the above 4
consideration
A new product having a distinct name in
Either 1 or 2 1
emergence of character and use
Does not constitute a composite supply All of the above 4
At intervals, not exceeding three
At intervals, exceeding three months 2
months
Predominant element, ancillary Predominant element, important 3
Securities Actionable claims 1
Actionable claims Growing crops 2
Works Contract Service None of the above 3

Done whether or not in course of or
Both 1 & 2 furtherance of business without 3
consideration
Schedule III Section 8 1
Works Contract Service None of the above 1
Both of the above None of the above 3

Taxrate as applicable on
None of the above 1
respectivesupply
CGST+UTGST Not taxable as branch transfer 1
Supply Transaction 3
Partially correct None of the above 1
Partially taxable & partially exempt Taxable at 28% 1
Either 1 or 2 None of the above 1
Both (a) & (b) are correct Both (a) & (b) are incorrect 3
If builder is selling any residential
complex, he will be exempt from GST All the above statements are
4
onlyif he sells after completion certificate correct.
is obtained
Both 1 & 2 None of the above 1
Both 1 & 2 are same None of the above 1
Composite Supply Mixed Supply 3

Gambling All of the above 4
Supplies Neither googs nor services 4
Both the above None of the above 1
Unregistered Supplier Unregistered Recipient 2
Both None 3
1 & 2, both Not any 3
Both None 2
Not Applicable Maybe a person is required

Correct, 2
toobtain registration if he is required
Above statement is correct. to pay tax under reverse charge 1
and, he is making taxable supplies
Retail Invoice irrespective
Not Documentsof the threshold limit.
Required 1
Both None 1
Not Applicable Yes, if permitted by the authority 2
Not Applicable As applicable when authorized 1
50 Lakhs No threshold 4
Both None 2
22nd August, 2018 18th August, 2018 1
23rd August, 2018 18th August, 2018 4
Not Applicable As when provided by the authority 1
Local Service Providers None 1
Agriculturist None 4
Both None 2
Both None 4
Both None 2
Yes with prior permission of
Not Applicable 1
Government.
Exempt None of the above 2
Nil Some portion of tax paid 3

Self-invoicing in case of such supply
All of the above 4
received
Through both mediums None 2
Earliest of Both Not Applicable 1
Both None 3
GSTR 4 Not any 2
GSTR 4 Not any 1
Insurance agent services All of the above 1
Both of them None of them 1
No comments Partially correct 1
Both 1 & 2 are correct Both 1 & 2 are partially correct 3
May be Supplier shall pay the tax 2
15th October 2017 None of the above 2
Yes, if they exceeds threshold May be 2
Cash Ledger Credit Ledger 2

Can pay the tax even without taking
Not required to take registration 2
registration
Both statements are correct Both statements are incorrect 1
Yes, after prior intimation to
May be 1
Commissioner
Pay Rs.15,000 by cash and utilize ITC for Anyone of the above can be
3
the balance amount followed
Provisions of section 9(3)shall be
All above statements are correct 1
attracted
Mr. X must take registration as he has
None of the above 1
exceeded the threshold limit
CGST&UTGST CGST& IGST 1
May be None of the above 1

RCM not applicable, Rate- 18% under
Not taxable 2
forward charge
0.05 0.28 1
Specifies that only recipient is liable to
Suspends the RCM of section 9(4) 3
pay tax
None of them Both of them 1
Engineer will pay the tax, CGST &
Engineer will pay the tax, IGST 1
SGST
None of them Both of them 3
May be Mr. A needs to pay tax 2
May be Mr. A needs to pay tax 1
0.03 0.12 2
XYZ Pvt. Ltd., Rate-1896 XYZ Pvt. Ltd., Rate-12% 3

M/s ABC Pvt. Ltd., RCM not
M/s ABC Pvt. Ltd, RCM Applicable 3
Applicable
Not taxable at all Taxable under forward charge 3
Not taxable at all Taxable under forward charge 1
Mr. X None of them 1

Yes, if the contract provides that the price
None of the above 1
charged includes tax.
Supply Lease 3

Yes, only in case of non-ecommerce
None of the above 2
supplies
i & iii All the above 3
On both supplies and advances Only on sale of goods & services 3
Supplies in States Supplies in non-taxable territory 1
Any of the two months In any month of the year 1
Section 2(50) Section 2(15) 1
Table 5 Table 2 2
Rs.2857 each in CGST & Delhi GST Rs.2857 in IGST 1
150 lacs 75 lacs 4
0.02 0.025 3
0.02 0.025 2
Rs. 4 lacs Rs.2 lacs 3

Rs. 4 lacs Rs.2 lacs 2
Restaurant service provider Ice cream trader 2
Rajasthan Maharashtra 1
Rs.35600 Zero 4
Rajasthan None of the above 4
None of the above 2
FORM GST ITC-03 FORM GST ITC-04 3
Form GST CMP-02 Form GST CMP-03 3
None of the above Maybe 2
Rs.50 Lacs Rs.100 Lacs 4

Yes,subject to prior approval of the Yes, subject to prior approval of the
2
Central Government concerned State Government
Invoice Payment Voucher 1
Value of inward supplies on which
Non-taxable supplies He the basis 4
tax will cease
is paid to be under
on reverse charge
composition scheme from the
He will cease to be a composition dealer
quarter following the quarter in 3
with immediate effect
which the aggregate turnover
GSTR-3B exceeds
GSTR-1 threshold limit 1
No, but with prior permission of
Yes, but with prior permission of Central 1
respective
Yes,subject to prior approval of the Yes, subject to prior approval of the
2
Central concerned State Government
Yes, subject toprior approval of the Yes, subject to prior approval of the
2
Central Government concerned State Government
Yes,subject topriorapproval of the Central
No 4
Government
GSTR-2 None of the above 4
Any one of the above (depending on
Both 1 &2 3
situation)
Any one of the above (depending on Yes,subject to prior approval of the
2
situation) Central Government
Mention composition taxable person' on
every notice or signboard displayed at All of the above 4
every prominent place of business.
Yes,subject to prior approval of the
maybe 1
Central Government
maybe Yes, subject to prior approval 1
Inter-State supplier of services All of the above 4
maybe Yes, with prior approval 2

Mr C, selling hand bags through e-com-
merce portal which is not liable to collect None of the above 1
tax at source u/s 52
No elaborate accounts & records All of the above 4
Rs.9000 Rs.2542 3
maybe Make payment under IGST 1

Yes, with prior permission of
maybe 2
Central Government
Yes, but tax amount should not be
None of the above 2
separately shown
maybe None of the above 1
Tobacco & manufactured tobacco
All of the above 4
substitutes.
Within 15 days Within 90 days 3
maybe None of the above 2
Exemption Allowance 3
Finance Minister Both Central/State Government 4

One or two depending on the type of
Both 2 and 3 2
exemption
By public notification and by specific
None of the above. 1
announcement in official Gazette
11(2) and 6(2) 6(2) and 11(2) 2
11(2) and 6(2) 6(2) and 11(2) 3

If the actual tariff for a unit of If the actual tariff for a unit of
2
accommodation is exactly Rs.1,000 accommodation is above Rs.1,000
Partially correct Exemption cannot be withdrawn. 3
01.10.2018 21.07.2018 3
Exemption notification can never be
Either 1 or 2 3
withdrawn.
Only on the request of certain class of Permission of Parliament is
1
people. required.
To an extent Both 1 and 3 are correct. 2
No, because Government is not bound to
issue any exemption notification along Both 1 and 2 are correct. 3
with the explanation of public interest.
The person shall have to pay a heavy
Both 2 and 3 are correct. 1
penalty for challenging it
Yes, no consequence would be there,
claiming ITC of it would also be the Both 2 and 3 are correct. 4
choice assessee
Both (1) and (2) are correct. Both (1) and (2) are incorrect. 3
A person can state that he has claimed
exemption on the recommendations of None of the above. 1
GST experts.
Exemption can be claimed in the form of Person can still claim the exemption
4
refund claim. in next supplies
Exemption cannot be claimed at
Exemption can be claimed at any stage later stage as the assessee would
3
as it is a legal right. be debarred, prohibited and
Strictly, but word can also be replaced estopped for it
Both 1 and 3 are correct. 1
with reasonably and rationally.
In selected cases Yes, and from IGST also. 1
In selected cases Yes, and from IGST also. 2
In selected cases Can't be differentiated. 2
Exemption None of the above. 2

Court can only strike it down. Both 2 and 3 are correct. 4
11(1) 11(4) 2
Maybe The situation is not possible 1
No, it's prohibited None of these 2
Special Order Announcement in public gazette 3

Incomes from specified/defined
Incomes from specified/defined charitable
charitable activities of a registered
activities of a trust are exempted from 4
trust (u/s12AA of Income-tax Act)
GST Amount received forGST
activities
Amount received for renting of are exempted from
relating to preservation of forests 3
commercial property owned by the trust
and wildlife.
Patent Copyrights 1
Festival Ceremony Entertainment Ceremony 1

In relation to any function entrusted to a
Municipality under article 243G of the Both 1 and 2 4
Constitution
Government All 2
Express parcel post services Life insurance services 1

No, it should have been rented for No, it should have been rented for
2
commercial purpose only charitable purpose only.
Absolute exemption Both 1 & 3 4
Incorrect None of the above 2
Principal of natural justice Principal of reasonableness 1
Unhappiness of a segment of society Both 1 & 2 1
Exemptions without any conditions Both 1 & 2 4

It doesn't matter None of the above 2
Discriminatory Both 2 & 3 1
None of the above Any, prior 1
Favourable None of the above 3

Taken to manufacturing site or availed
Both 1 & 2 4
services
50% in year of procurement & balance in
None of the above 1
next year
Only in some cases Can't say 2
The time when asset is
After usage of such capital asset 1
capitalizedin books
Either Receipt of documents or
Both 3
receipt of goods
Supply Invoice by the recipient Any of the above 1
Till the date of filing of annual
180 Days 3
return.
Working capital usage Difficulty in operating business 1
The jurisdictional officer All of the above 1
IGST All of the above 4
(i) , (ii) & (iii) All of the above 2
Booked in the books of account All of the above 1
Yes, he can avail ITC in any situation None of the above 3

Form GSTR-3B Form GSTR-3 2
Payment voucher All of the above 4
Sale Barter 2
Rule 45 Rule 47 1
(i) & (iii) only (i),(ii),(iii) & (iv) 4

Yes, with permission of Jurisdictional
Maybe 2
officer
6 months 24 months 1
30th September 2018 31st July 2018 1

Yes, with permission of
Maybe 2
Jurisdictional officer
Receipt voucher Bill of entry 3
Proportionately with receipt of every
31st March 2017 2
instalment
43344 Either 1 or 2 2
Mr. C Either 1 or 2 1
43344 Either 1 or 2 2
CGST & Delhi GST Either 1 or 2 3

Supplier None of the above 2
Mr. C Either 1 or 2 2
43344 Either 1 or 2 2

Yes, with prior permission of
Maybe 1
Jurisdictional Government
Irrelevant question None of the above 2
18% p.a 12% p.a 3
31st August 2018 31st December 2018 1
Due date of filing the return Earlier of 1 or 2 2
Maybe Not allowed 1
180 days No time limit 4

ITC should be reversed and only interest
None of the above 2
should be paid
If purchaser viatocash
fails ledger value to
pay taxable If purchaser fails to pay the tax
supplier within 180 days, then the ITC amount to supplier within 180 days,
1
amount should be added to his output tax then the ITC amount should be
liability.
Due date of the month's return in which added to his output tax liability
All of the above 1
purchase is made
Partially true None of the above 2
12 persons Either 1 or 2 1
When making outward sale of suchmotor
None of the above 1
vehicles
Partially true No idea 1
Transportation of goods All of the above 4

When making outward supply as an
1&3 4
element of composite/mixed supply
Yes but restricted to 50% of taxes paid None of the above 1
Renovation, alteration, re-construction of Re-construction, alteration, re-
immovable property, on his principal's construction of immovable property, 1
account on his own account
Rs.75,000 None of the above 1
Maybe Yes, with permission of Customs 1
Rs.1 crore, interest & penalty No ITC shall be allowed 4
Rs.1000 Not eligible to claim credit 4
Maybe Company's discretion 2

Eligible but is ineligible after the
Ineligible but is eligible after amendment 1
amendment.
Partially true None of the above 1

ITC shall be allowed only when it is made
None of the above 2
compulsory by the law in force
(i) , (ii) & (iii) (i) , (ii) ,(iii) & (iv) 2
Either 1 or 2 Both 1 & 2 3

Eligible, with permission of Jurisdictional
None of the above 2
officer
Higher of 1 or 2 Lower of 1 or 2 3
Not applicable Discretion of XYZ Pvt. Ltd. 1
ITC-03 ITC-04 2
No credit can be transferred Discretion of XYZ Pvt.Ltd 1

Yes, only when the ITC to be transferred
Maybe 1
exceeds Rs. 2 lacs
CA Certificate must be uploaded by XYZ Any of the above steps can be
2
Pvt. Ltd performed
20th July 2018 9th July 2018 4
ITC-03 ITC-04 1
90 days from the date person is eligible to
None of the above 1
claim ITC
Section 18(1)c) Section 18(1)4 4
Eligible, not eligible and not eligible Eligible, eligible and not eligible 1
Rule 42 should be applied Rule 43 should be applied 3

Segregate inputs used for taxable & non-
Either 2 or 3 4
taxable supplies & accordingly claim ITC
Incorrect Maybe 3
Sale of land All of the above 4
180 days 6 months 1
180 days 6 months 2
Section 19 None of the above 1

It is used or intended to be used in the It is used in the course of business
3
course of business for making outward supply
Conditions not specified None of the above 1
Earliest of 1 or 2 Later of 1 or 2 3
1 years from the date of registration None of the above 1

It will be transferred only if it is
Yes, it will be transferred only if there
shown in books of Account of 2
provision for transfer of liabilitiess
transferor
GSTR-2 None of above 1
Interest and Penalty Fine 2

It shall be increased as input tax credit in It shall be deceased as input tax
1
the hands of receiver credit in the hands of supplier
All of above No ITC can be claimed 4
ITC related to previous month inputs None of above 2
Tax payment made by Supplier All the above 1

Inputs/capital goods directly sent to job
All of above 4
worker
The place of supply determines the
All of above 1
location of the recipient of goods.
Inter-country supply Inter-territory supply 2
supplies made to a tourist u/s 15 All of above 4
Third person, Any of the above 4
Place of such installation or assembly Registered location of the company 3

Address of the recipient mentioned in the
Place of such installation 4
invoice
Place where documents has been
Final recipient's place 3
signed
Both 1 & 2 None of above 1
Both 1 & 2 None 1 & 2 3

Both 1 & 2 None 1 & 2 2
Both 1 & 2 None 1 & 2 1
Both 1 & 2 None 1 & 2 1
Both 1 & 2 None 1 & 2 2
Location of the transporter Location of the importer 4
Location of the transporter Location outside India 4

Location of the owner of the
Location of the service recipient 1
property
Location of the owner of the
property
Location where the services are actually Location of the owner of the
3
performed restaurant
Location where the services are actually Location of the company providing
1
performed services.
Location where the services are actually Location of the company providing
3
performed services
Location of the company providing
services
If the event is held outside India then
All of above is correct 1
location of the service recipient.
Location where loading of transport
Location of the transporter 1
vehicle takes place
Location where goods are handed over
None of above 3
for their transportation
Location where the passenger
Location of the registered person boards the transport vehicle for a 3
continuous journey.
Address of the unregistered person boards the transport vehicle for a 4
continuous journey
Location of first scheduled point of
boards the transport vehicle for a 3
departure of the conveyance
continuous journey
Location of the registered supplier None of above 1
Billing address of the recipient of services Address for payment of bill made
3
on record of the supplier for use of such services.
Place where such pre-payment is
None of above 1
received
Place where such pre-payment is
None of above 3
received
service is made
The location of the supplier of the The location prescribed by the
1
services Reserve Bank of India
Both A &B- Correct Both A & B- Incorrect 1
Location of the registered person Address of the insurance agent 3

Location of the recipient of services
Address of the insurance agent 4
on the records of the supplier
Liability will be GST plus custom
Liability will be GST plus tourism cess 1
duty.
Both A & B - Correct Both A & B - Incorrect 1
Delhi Goa 1
Location of the supplier of service Location of the recipient of service 2
Location of the supplier of service None of above 1

The location where payment for such The location where the immovable
4
service is made property is located
The location where the event is actually The location where payment for
3
held such service is made
The location as prescribed by the The location where payment for
2
Reserve Bank of India such service is made
Both A & B - Correct Both A & B-Incorrect 3
IGST UTGST 3
The location where the transport vessel is
None of above 1
stationed
The location where the transport vessel is
None of above 2
stationed
The location the transportation vessel is The location of the destination of
4
loaded the goods
Both A & B - Correct Both A & B- Incorrect 3
Location of first scheduled point of
boards the transport vehicle for a 3
departure of the conveyance
continuous journey
Both A & B- Correct 3
Government/place of supply Central Government/time of supply 2

Place of supply is not considered in
Haryana 3
trading of shares
Location of the supplier of service Location of the recipient of service 1
IGST CGST+SGST/UTGST 3
Partially True None of the above 1
0.26 0.3 2
He has to appoint a person in the taxable
territory for the purpose of paying tax on None of the above 3
his behalf
Discretion of NPO None of the above 1
Discretion of NPO None of the above 1

Place of supply & location of recipient is Place of supply & location of
2
same recipient is different
Both A & B- Correct Both A & B - Incorrect 3
Directly concerned Same 1

Supplier of goods located in UP and
place of supply of goods is to an SEZ All the above 4
located in UP
Supplier of goods located in Delhi and
All the above 3
place of supply of goods in Delhi
Mumbai Either 1 or 2 2
Composite supply Imports 1
IGST CGST+ Delhi GST 4
IGST CGST+ Delhi GST 3

All of above can be the Place of
Delhi 1
supply
All of above can be the Place of
Mumbai 3
supply
Dubai New York 1
Dubai New York 2
Madhya Pradesh Karnataka 1
Both 1 & 2 Either 1 or 2 1
India None of the above 1

Provision of e-books, movie, music ,
software, and other intangible via All of above 4
telecommunication network or internet
Kolkata None of the above 3
Darjeeling None of the above 1
Bangalore None of the above 3
Article 275 Article 279 A 1
Section 11 of IGST Act Any one of the above options 1

Self-supply is no supply None of the above 2
CGST + nearest state tax shall be
Not taxable 1
payable
Any State State of their place of business 1
By the recipient By any other person 2

Third person whether acting as
Third person 4
agent or otherwise
Any place where the person stores goods All of the above 4
Both 1 &2 None of the above 2
B & C are correct None of the statements are correct 2
Fixed establishment Registered establishment 2
Is a None of the above 1
Service provider, service provider Service receiver, service receiver 1
IGST CGST+UTGST 2
Yes, with permission of
Maybe 2
Jurisdictional Commissioner
Immovable property Either 1 or 2 1
Service of real estate agents Surveying of land 2

Packages of property management
None of the above 3
services
Optional None of the above 1
Out of one taxable territory to another To a place outside India 4

Composite Mixed 2
Yes, if permitted by RBI Yes, if permitted by Customs 3
Indian Parliament 2
Tamil Nadu None of the above 3
Sweden USA 1
No, only amount in respect to services
No idea 1
provided in Delhi shall be liable to tax
Without payment of tax under Bond/LUT Either 1 or 2 2
Export of service if payment is received in Export of service even if payment is
1
forex received in INR
Models None of the above 2
Models None of the above 1
Jaipur None of the above 3
Composite supply Mixed supply 1
Delhi GST + CGST IGST 4

Yes, if permitted by the
Maybe 1
jurisdictional officer
A&C Only A 2
Not taxable None of the above 2
Principal agent supply None of the above 1
Tax free service None of the above 2
provision recovery 1
In case of goods only In case of services only 2

Person to whom the possession of goods
Both 2 and 3 are correct 1
are given
Person to whom the possession of goods
Both 2 and 3 are correct 4
are given
Service recipient shall always be the
Either of 1 and 2 1
person paying consideration.
Service recipient shall always be
Either of 1 and 2 2
the person paying consideration
Supplier, Recipient Agent, Recipient 1
No, this concept was applicable in
On specified services only 1
case of goods only.
Date of receipt of consideration Earlier of 1, 2 or 3 4
Earlier of 1 or 2 Either of 1 or 2 3
43168 15-09-2018 1
43382 28-09-2018 2
16-09-2018 20-09-2018 2
Date of delivery Date of receipt of payment 2
30-08-2017 43017 1
30-08-2017 43017 2
Rs. 500 Rs. 10,000 2
Rs.75000 Rs.1,20,000 1
Date immediately following 30 days from
Earlier of 1 or 2 or 3 4
the date of issue of invoice by the supplier
43443 30-09-2018 3
Promissory note Cheque 1

Earlier of 1 & 2 1 and 2 whichever is later 1
43110 Supply is not identified 2
43109 Supply is identified 3
Date of payment of tax Date of collection of tax 1
Date of payment of tax Date of collection of tax 3
Date of collection of whole amount It doesn't constitute supply 2
Date of provision of service Earlier of 1 and 2 4
Date of provision of service Earlier of 2 and 3 4
6 months, half yearly 1 year, periodic 2
At the time when supply ceases At the time when supply started 2
15-09-2018 15-10-2018 2
28-09-2018 30-09-2018 1
Both 2 and 3 for respective
43352 4
amounts.
24-09-2018 22-09-2018 4
Both 2 and 3 for respective
43383 4
amounts.
Earlier of 1 and 2 1and 2 whichever is later 3
Date of entry in the books of the
Earlier of 1 or 2 3
supplier of service

Date of entry in the books of
Date of receipt of consideration 1
account
Date on which payment is entered in the
Earlier of 2 and 3 4
books of account of the supplier
Section 14 Section
When the 15supply of goods and 3
When the supply of goods and issue of
receipt of payment has been done
invoice has been done before the change
before
When thethe supply
changeofingoods
rate ofand
tax but 1
in rate the
When of tax but receipt
supply of payment
of goods and issueisof issue of invoice is after the
receipt of payment has been done change
after thehas
invoice change
beenindone
rateafter
of tax.
the change in in rate of tax.
after the change in rate of tax but 2
rate of tax but receipt of payment is
issue of invoice is before the
before the change in rate of tax.
Date of change in rate of tax change
Earlier ofin(a
rate
andof2tax. 2
43321 Either of 05-09-2018 or 08-09-2018 2
43321 25-09-2018 2
27-08-2018 Either of 05-09-2018 or 27-08-2018 3
43321 Either of 06-09-2018 or 08-09-2018 3
Rs.70,000 Rs.1,20,000 4
Statement of accounts or payments is
Statement of goods supplied 3
received
Notification No. 70/2017-Central Tax
None of the above 2
dated 15.11.2017
13th October 2018 None of the above 2
Date of provision of goods None of the above 1

Time of supply to be determined as per
None of the above 1
the discretion of supplier
22.09.2108 None of the above 2
Continuous supply of goods None of the above 3

11.09.2018 12.11.2018 1
11.09.2018 12.11.2018 3
No, None of the above 1
Recipient Person making payment 1
Recipient Person making payment 3
Advance payment of consideration None of the above 1
Time of supply has not arisen None of the above 3

Price as such paid between unrelated
All of the above 4
parties
At the option of appropriate authority None of the above 1
As may be provided under Rule 28 of
None of the above 2
Valuation Rules
Any of the two at the option of Proper
None of the above 2
officer
Monetary value of any act or forbearance
All of the above 4
for such supply
As per the opinion of Appropriate
None of the above 1
authority
Subsidy by the Central and State
All of the above 3
Government
Facilitating and arranging transactions in
Both 2 and 3 4
securities
Any agent acting on behalf of the supplier All of the above 4
Goods and Services Tax (Compensation
Both 2 and 3 4
to States) Act
All of the above 4
INR 30,000 None of the above 1

Value as determined by the application of
All of the above, in that order 4
Rule 30 or 31
2 or 3 depending on the option of
INR 2700 4
the supplier
INR 46000 None of the above 3

Rule 30 or 31procured by the pure agent
The supplies
from the third party as a pure agent of the
All of the above 4
recipient of supply are in addition to the
services he supplies on his own account
Packing charges All of the above 1
As provided by rule 28 of the Valuation As may be prescribed by the
3
Rules appropriate authority
Market Value None of the above 2

Rs.20,300 Any of the above 1

As provided by the appropriate
Neither of the two above 2
authority

Either 1 or 2, depending on the
INR 60000 4
option of Mr. A
INR 5000/Quintal 2 or 3, depending on Ajit 2
Price is the sole consideration All of the above 4
Supply of similar quality and quantity All of the above 4
Either of the two None of the above 1

rules 30 and 31
The discount is given as per agreement
All of the above 4
entered into at or before such supply
Numismatic Coin All of the above 3
Hindu Undivided family None of the above 4
At the option of appropriate authority None of the above 2
As per the option of appropriate authority None of the above 1
As per the option of appropriate authority None of the above 1

As per the opinion of appropriate authority None of the above 1
Life Insurance business service All of the above 4

90% of the price charged by the recipient
Either 1 or 3 4
by theofsupplier
25% goodscharged
the premium on similar goods
from the
policy holder in the first year and 12.5% of
Either of the above options 4
the premium charged from the policy
holder in subsequent years
Transaction value declared is not reliable In all of the above cases 1

Both 1 & 2 4
authority
None of the above 1
authority
Where such persons are officers or
All of the above 4
directors of one another's business
Either 1or 2at option of proper officer None of the above 2
At the option of proper officer None of the above 2
1 or 2 None of the above 1
As per the opinion of custom authority None of the above 1
Included on permission of officer None of the above 2

Inspection &testing charges before supply All of the above 4
Must be May be 2
225000 None of the above 2
132000 112000 4
210000 190000 3
10714 Any of the above 1

Exclusive of taxes and duty should be
None of the above 2
paid separately
Excluding None of the above 3
1
Whether refundable ornot, consideration Whether refundable or not, taxable
3
for the supply value for the supply
No, as it is more than the open market
None of these 1
value
Yes, only when they have partnership
None of these 1
share of 25% each
Parents of the person All of the above 4
Input tax scheme Return scheme 2

Market Value None of the above 1

Facilitates collection of tax & payment to
All of the above 4
the government
Cannot claim ITC but have to
At the discretion of the Government 2
collect tax from the customers
20 lakhs/ 10 lakhs in special category 10 lakhs/ 5 lakhs in special
3
states category states
Incorrect - turnover is not relevant
Correct - as per CGST Act 4
for voluntary registration
20 lakhs 25 lakhs 3
In states where turnover is greater than
In any one of the states 1
20 lakhs
None of the above Both A & B 4
None of the above Both A & B 4

He has to take separate GST Registration
both at Delhi and Haryana with different None of above 4
PAN Number
No (He has to take Registration in all the
Registration only in the state where
states from where he makes supplies of 3
Head Office is located
goods or services)
Both A&B- Correct Both A & B- Incorrect 3
Eligible for None of above 2

In all cases of inter-State supply the
None of the above 1
person should be registered
Every E-Commerce Operator who is
All of the Above 4
required to collect tax at source u/s 52
Institute of Chartered Accountants
GST Council 3
of India
Not a Taxable Supply of Goods Both 1 & 2 applies 3
Yes (only if his turnover exceeds 20 No (only if his turnover is less than
1
lakhs) 20 lakhs)
Input Service Distributor All of above 4
30 days 60 days 3
At least 30 days prior to the Atleast 5 days prior to the
4
commencement of business commencement of business
Yes (in the coastal state or UT
No(supply from territorial waters of India
where nearest point of the 4
is exempt supply)
appropriate base line is located)
12 nautical miles 14 nautical miles 3
GST REGD-01 GST REGN-01 2
State or Union Territory All of above 4
Rs. 200 Rs. 500 1
Both A& B Correct Both A & B-Incorrect 3
MCA CBIC 2
Goods and Services Tax Registration
Temporary Reference Number 4
Number
For making proper signature with DSC None of above 1
Electronic verification copy Electronic validity copy 2
GST REG-02 GST REG-02A 3

GSTP GST Portal 1
7 working days 10 working days 1

GST REG-04, within 5 working
GST REG-03, within 3 working days 3
days
Issue provisional registration
Either 1 or 2 1
certificate
GST REG-04 GST REG-05 3
Both 1 OR 2 None of the above 3

Correct (only if notified by the GST Incorrect (only if notified by the
1
council) GSTcouncil)
Goods and Services Type Identity Goods and Services Type
1
Number Information Number
TAN (Tax Deduction & Collection Account
DSC (Digital Signature Certificates) 2
Number
14 Digits 15 Digits 4
d, c, b, a d, a, c, b 4
Makes application in GSTREG-01,15 Becomes liable to registration, 15
2
days days
Date of first sale made after
Date of grant of registration 1
registration
Date of first sale made after
Date of grant of registration 3
registration
Both 1 and 2 Either 1 or 2 3
Within 30 days from being liable to At least5 days prior to the
4
registration commencement of business
43321 43382 1
Maybe I don't know 1

By Receiving Debit Notes No ITC for such period 1
08/DE 08/DL 2
08/RA 08/RJ 4
Director of Central Tax Any of the above 4

Display at principal place is mandatory Display at additional place of
but optional at additional place of business is mandatory but optional 1
business at principal place
Person deducting tax at source Person collecting tax at source 1
Compulsory Registration Optional Registration 2
Provisional Assessment Report All of above 1
Either 1 or 2 None of above 3
45 days 60 days 2
Date of order granting registration Earliest of the above 1, 2 & 3 3
Unique Identity Number United in Nation 3
Both A & B - Correct Both A & B Incorrect 1
Either 1 or 2 a) or 2 whichever is later 3

1 or 2, whichever is later 1 or 2, whichever is earlier 4
Rs. 10000 Rs. 20000 1
DSC/Registration EVC/Registration 2
Deposit an additional amount of tax
equivalent to the estimated tax liability for
All of above 3
the period for which the extension is
sought
Casual and Non-Resident Taxable
Aggregator of Branded Services 3
Persons
GST REG-11/15 days GST REG-14/15 days 4
Recovering the tax due with the applicant All of the above 1
Retirement of the partners or directors None of the above 4
Cancellation of Registration No effect on registration 1

A reply by issuing Show Cause Notice Visit at principal place of business
within 15 working days of the service of within 15 working days of 1
the notice theservice of the notice
Either 1 or 2 4
submission of application
whether there is any change in the
All of the above 4
constitution of the business -

Voluntarily registered person not under
compulsion to comply with the provisions None of the above 2
of the GST
Only 2 & 3 All 1, 2 & 3 4
Registered person not liable to collect tax
till his aggregate turnover exceeds the All of the above 1
threshold limit
5 months 6 months 4
any person who has taken voluntary
registration has not commenced business
All of the above 2
within 3 months from the date of
registration
30 days 45 days 3
To treat supply as export All of the above 1
GST Council Portal ICEGATE 1
2
Yes (except for non-resident taxable
person & casual taxable person & unless No 3
surrendered, cancelled, suspended)
1
State where taxable turnover
single registration will be sufficient 4
exceeds 20 lakhs
5 consecutive tax periods 6 consecutive tax periods 1
1
Sikkim All of the above 4
At the option of the person None of the above 2
Value of inter-state All of the above 4
Agent Either of the above 1
Sufficient presence All of the above 2
Registration as regular person Any of the above 2
Option of transferee Depends on terms of transfer 1
1
Non-resident taxable person making
All of the above 4
taxable supply
Both SEZ shall operate in a single
Both SEZ needs tobeseparatelyregistered 3
registration
1
Yes, person can apply for separate
None of the above 3
registration for all such places
2
4
Yes, only when its threshold is not
Yes, only if it operates in a single State 2
crossed
Yes, since it is an inter-State supply None of the above 3
Yes Either 1 or 2 4
2
1
Any employee of the person None of the above 1
Yes, Yes No, No 2
Multiple place of business, shall Multiple place of business, may 4

Imprisonment for a period of 6 months to
Both 2 and 3 1
1 year
No, even if Mr. Y asks for it None of the above 2
Credit Note Tax Invoice 4
Every Supplier Taxable persons 1
Either 1 or 2 Receipt of goods by the recipient 3
Bill of Supply 2 or 3 4
15 days 6 months 4
Debit Note Receipt Voucher 2
Removal Supply 3
Optional 1
a) & 2 both None of the above 3
(i), (iii) & (iv) All of the above 3
Original only a) or 2, depends on consignor 2

supplying taxable as well as
supplying taxable services and exempted 1
exempted
during the period beginning with the date
during the whole period prior to
of application till the date of issuance of 2
registration
registration certificate.
transportation of goods for reasons other
All of the above 4
than by way of supply
6 months 1 month 4
2 digit 10 digit 1
Triplicate, Duplicate Triplicate, Triplicate 3
Value declared in Bill of export All of the above 4

will be allowed on the basis of
will be lower of the two values 3
transaction value
GSTR-2 All of the above 1
Receipt Voucher Tax Invoice 3
45 days 60 days 3
Table 12, GSTR-1 Table 11, GSTR-1 4
Goods or Services or both Input Services 1
within 30 days within 6 months 1
Receipt Voucher Payment Voucher 4
Renegotiation of prices Discrepancy in taxable value 3
Credit Note without GST Debit Note with GST 4

Goods or services supplied are found to
All of the above 4
be deficient
Goods supplied are returned by the Goods or services supplied are
1
recipient found to be deficient
Omni-directional None of the above 2
Tax period wise None of the above 1

Yes, but if the value exceeds
Yes, but if the value exceeds Rs.5000 1
Rs.500
GST paid after detection of fraud or
suppression or goods removed in All of the above 3
contravention of GST Act
payment, delivery removal, payment 2
1 or 2, whichever is earlier a) or 2, whichever is later 1
1 or 2, whichever is earlier 1 or 2, whichever is later 2

Shall be issued at the time when the
Shall not be issued 3
supply ceases
2
Receipt Voucher Supplementary Invoice 4
45 days 60 days 2
(iii) & (iv) (i) & (iv) 4
Job work Both 1 & 2 3
Sale and lease back transactions All of the above 4
Sale Transfer 1
Sale Transfer 1
Transfer Sale 2
Collection by the recipient himself All of the above 4
Composite supply Mixed supply 1
2 years 1.5 years 1
28.09.2018 Any of the above 2
Revised invoice Bill of supply 3
Tax invoice Payment voucher 1
On irregular intervals None of the above 1

Unless required by law None of the above 1
By 10th of April 2018 None of the above 2
GSTR-4A GSTR-2 1
30th September 2019 31st March 2018 1

Recipient of the supply should accept
credit note in his return of inward supply All of the above 4
and reduce his claim of input tax credit
Export invoice without payment of taxes All of above 2
Name of the country of destination All of the above 4
more than Rs.200 None of the above 1
6 digit 8 digit 1
6 digit 8 digit 2
Name of the Consignor and the
Both 2 & 3 4
Consignee
15 digits 10 digits 1
Not mandatory Yes 3
Invoice All of the above 1
Totally at the option of supplier None of the above 3

Recipient of the supply has not accepted
credit note in his return of inward supply
All of the above 1
and has not reduced his claim of input tax
credit
1
It doesn't make a difference None of the above 2

No, tax can be collected only on
True, on all supplies, if the revised invoice
supplies effected after registration 3
is raised within one month
Inter-State supplies are made to is granted
Supplies are made to registered
unregistered persons where the value of 3
persons
supply is Rs.50,000 or more
1
Delivery challan Either 1 or 2 4
Invoice, Bill of supply E way bill, bill of supply 1
Tax invoice Both 1 & 2 4
Annually Half yearly 1
Excise VAT 1
Financial year wise, cannot Month wise, can 3
Debit note Revised invoice 3
130 of the CGST Act 129 of the CGST Act 1
Credit Note Bll of Supply 2
Every transporter All of the above 4
Additional place of business All of the above 2
such places of business Any of the above 3
details of the services supplied All of the above 4

Every transporter All of the above 4
FORM GST ENP-01 FORM GST REG - 09 2
FORM GST ENR-02 FORM GST REG -09 3
Records of goods stored in transit by him All of the above 4

Books of account including the particulars
relating to dispatch, movement, receipt All of the above 4
and disposal of goods
price-wise, item-wise tax rate-wise, owner-wise 1
Records in respect of such goods
handled by him on behalf of such All of the above 3
registered person
84 months 96 months 2
address of
additional place of business 2
proprietor/partner/director
1
the names and addresses of
the details of payment received in
suppliers from whom he received (e)
respect of each works contract; and
goods or services.
Daily Any of the above 2
quantitative details of the goods so
manufactured including the waste and by- all of the above 4
products tax paid on receipts or on supply of
details of accounts furnished to every
goods or services effected on (e)
principal
behalf of every principal
1
2
the complete address of the premises
where goods stored during transit along
all of the above 4
with the particulars of the stock stored
therein Every registered person, other than
Every supplier of taxable goods a person paying tax under 4
composition scheme
inward and outward supply of goods or
all of the above 4
services or both
1 or 2 1 and 2 both 3
GSTIN GSTN 1
Supplier Auctioneer 2
A & D are correct All 3 statements are correct. 4
Goods procured by him. All of the above. 1
It doesn't make any difference None of the above 2

Such place is specified in the certificate of
Either of the above options 3
registration
Mandatory to maintain accounts manually Discretion of owner. 1
Authenticated by the director of
Confirmed via an email 2
company
Rs.1.5 crore Tax audit 1
1
Either of the above specified
No consequences 2
options
Can be easily rectified. No special
They shall be scored out under attestation 3
procedure
section 36, Section 35(1), end of the section 36, Section 35(1), due date
4
financial year for filing of Annual Return
1
Both job worker & principal Either 1 or 2 1

Not be detained, only the vehicle carrying
confiscated 2
it shall be detained.
Furnishing security Either of the above options 4
Principal place of business mentioned in
Any of the above 3
the Certificate of Registration
At the location where Mr. A sits Any of the above places 2
Electronically Manually or electronically 1
Owner or operator of godown All of the above 4

1 year
Yes, after final disposal
if authenticated of such
by digital
2
Noyear after final disposal of such appeal appeal
signaturesor revision or proceeding, or 4
or revision or proceeding, or until the
until the expiry of 72 months from
expiry of 36 months from the last date of
the last date of filing of Annual 1
filing of Annual Return for the year
Return for the year pertaining Z to
pertaining to such accounts and records,
Any officer is later such accounts and records,
Joint officer 1
whichever
whichever is earlier
Physical evidence Any of above 2
Should seek permission from Any of the above 2
Discretion of Company None of the above 1
Internet Banking Any of the above 1
His wife Any of the above 2
Electronic credit ledger All of the above 4
Both A & B- Correct Both A & B- Incorrect 1
GST PMT-4 GST PMT-5 4
Electronic liability ledger All of the above. 1
Electronic Cash ledger All of the above 3
Electronic Credit ledger All of the above 3
Total - cash, liability All of the above 1
Total - cash, liability All of the above 2

Output Tax & Tax under reverse
Output Tax, Interest & Penalty 1
charge
Capitalising Both 1 & 3 2
Electronic Liability ledger Both 1 & 2 4

Date of credit to the account of the
Earliest of the above three dates 3
appropriate Government
NEFT or RTGS Any of the above 4
Electronic Cash ledger Any of the above 3
20 days 30 days 2
Advised Not necessary 1
Challan Pin Identification Number Common Pin Identification Number 2

14 digit unique number to identify tax 12 digit unique number to identify
1
payment tax payment
Unmatched input tax credit All of the above 4
Penalty All of the above 1
Both A & B - Correct Both A & B-Incorrect 3

Any of above which is beneficial to
No 2
the assessee
Common Inquiry Number Challan Inquiry Number 1
Bank Reference Notification Bank Reference Number 4
Reference number for filing of return All of the above 1
Electronic Finance Policy banking Electronic Finance Payment Branch 1
Prescribed banks for GST workshops All of the above 1
Rs.434 Rs.441 2
Demand draft Any of the above 4
Over the Counter payment Over the Course payment 3

Proper officer for the amounts collected
by way of cash, cheque or DD during any All of the above 4
investigation activity
The person making such payment Any of the above 3
Challan Identification Number Bank Reference Number 1
Casual Taxable Person Input Service Distributor 2
1-D, 2-C, 3-B, 4-A 1-C, 2-B, 3-D, 4-C 1

Whichever has the higher balance
Electronic Cash Ledger 3
of above
Payment of Interest Both 2 & 3 4
IGST, CGST and SGST/UTGST liability None of them 3
CGST, IGST and SGST/UTGST liability None of them 2
SGST/UTGST, IGST and CGST liability None of them 2
Electronic Payment register All of the above 2

any amount of interest that may accrue
all of the above 4
from time to time
It will be adjusted on application/request None of the above 1
Adjustment on application Raise ISD invoice and transfer 1

Within 15 days of the subsequent
Within 20 days of the subsequent month 3
month
5 6 2
Cheque deposit All of the above 1
1,2,3 1,3,2 3
Amount payable by composition dealer None of the above 4

Net tax payable ie. amount to be paid No interest payable, if reasonable
1
after ITC set off cause is shown
From the due date for filing GSTR-03 of From the date of utilization of
3
the month in which credit is claimed credit.
Excess reduction in output tax liability All of the above 4
0.18 0.24 3
0.3 0.4 2
The day after 3 days grace The day after 7 days grace 1
0.12 0.18 4
68 days 70 days 2
Rs.10,000 per challan per tax period Rs.10,000 per challan per day 3
GST PMT 01 Part II GST PMT 02 Part I 1
Before or after Before or at the time of 4

National electronic funds
Net electronic fund transfer 1
transmission
Real time great settlement Right time great settlement 1
Permitted by the proper officer Any of the above 2
15 days 30 days 3
Credit form Any of the above 1
Common portal Either of the above 2

Electronic Accounting System in excise Electronic Accounting Transfer in
3
service tax excise
1
SGST/UTGST CGST 2
Maybe It does not matter 2
Set off None of these 1
Be credited Either 1 or 2 1
Similar to the extent of relief Either 1 or 2 1
Equity & Justice Equity& good conscience 1
Payment& levy section Return section 2
Penalty None of the above 3
Law Any of the above 1
compound rate, 18% 18%, 24% 1
Fine, Penalty Tax, penalty 2
1
No, only if authorisation letter is given by
None of the above 2
the owner
1
Ten Unlimited 4
1
A is correct & B is incorrect B is correct & A is incorrect 3
Ten Unlimited 3
Seven days 3
OTC All of above (e)
RTGS Any of the above 2
Unpaid OTC Challans, paid OTC Challans, paid 2
Unique Transit Reference Unique Transaction Number 2
INR 2,50,000 INR 1,00,000 2

Yes, if authorised by the
Yes, if authorised by the bank 2
jurisdictional officer
Yes, if permitted by the portal None of the above 2
01.09.2018 01.10.2018 4
0.05 0.18 2
Governmental agencies All of the above 4
Casual Taxable Person All of the above 1
5 lakhs 2.5 lakhs 4
Invoice value including tax Invoice value excluding tax 4
15 days from the relevant period 20 days from the relevant period 2
GSTR-7 GSTR-8 3
25% pa. 30% pa. 1

Within 10 days from the date of payment Within 20 days from the date of
2
of TDS payment of TDS
GSTR-SA GSTR-8 1
Rs.100 per day/Maximum 5000 Rs.100 per day/Maximum 10000 3
Manages Any of the above 4

Supply of goods or services or both
Supply of goods and/or services on an
including digital products over 4
electronic platform for commerce
digital or electronic network
TRN BRN 2
The Budget Sanction The Cost Sanction 1
3% TDS amount of GST 4% TDS amount of GST 2
DDO GST council 3
OTC All of the above 4
Tax Identification Number (TIN) All the options are same 1
PFMS Tally 3
The net amount payable to the
The net amount payable to the Contractor 2
Contractor
Challan
Challan Identification/Bank Name/IFSC
identification/Beneficiary/MICR 1
Code
Code
C' Category Government Cheque D' Category Government Cheque 1
25 Authorised Banks 30 Authorised Banks 3
Electronic Liability ledger Electronic Payment ledger 1

Register as per proforma given in Register as per proforma given in
1
Annexure 'B' Annexure II
GSTR-7 GSTR-8 3
Annual Return None of the above 1

Booked under the Expense Head Booked under the Liability 1
Bunched expense amount Bunched liability amount 2
GSTR-8 GSTR-8A 2
Department of CC All of the above 3
Delhi Development Office Delhi Drawing Office 1
Both 1 & 2 0.005

Aggregate taxable supplies of 1
Aggregate taxablesupplies (excluding goods or services or both (including
services notifiedu/s9(5) & supplies services notified u/s9(5) & 3
returned to the suppliers) excluding supplies returned to the
15th of the next month suppliers
20th of the next month 2
GSTR-08 GSTR-09 3
If net value of taxable supplies exceeds
No such limit prescribed 4
Rs.1000000
Electronic Cash ledger Any of the above 1
Both 1 & 2 GST council 3

Yes, on the basis of a valid return
filed by the e-commerce operator
Yes, on the basis of the valid return filed 4
and there is no discrepancy in the
returns
2
Added to the output tax liability of the Added to the output tax liability of
concerned supplier in the return of the the supplier & the operator equally 3
next month in the return of the next month
0.24 0.3 2
2
15 working days of date of service of 15 working days of date of issue of
3
notice notice
Up to Rs.20000 Up to Rs.25000 4
Tile 3 Tile 4 3
Tile 3 Tile 4 4
12,080 to the supplier & Rs.200 to the 12,800 to the supplier & Rs.100 to
2
Government the Government
Returns Dashboard
Services>Returns Dashboard>Returns 1
Services>Returns
Active &expired Non active & non-expired 1
Physical or paper certificates Any of the above 3

User Services > Services >
None of the above 3
View/Download Certificates
1
Tile 5 Tile6 1
Tile 5 Tile6 2
Supplier, Recipient, Government Recipient, Supplier, Government 4
43595 43745 3
Yes, not allowed No, allowed 2

Yes, on the basis of a valid return
filed by the e-commerce operator
Yes, on the basis of the valid return filed 4
and with no discrepancy in the
Location of supplier & place of supply is in returns
different State & location of recipient is in None of the above 1
different State.
Any of the above None of the above 1
Deductor All of the above 3

Bi-monthly Annually 1
01.10.2017 30.09.2017 2
monthly, quarterly annually, monthly 3
monthly Any of the above 3

Optional for persons having turnover > Mandatory for persons having
2
Rs.5 crores turnover >Rs.5 crores
Beginning of every quarter Any of the above 1
month half-year 1
monthly half-yearly 3
after or at the time of filing return before or at the time of filing return 4
quarterly monthly 4
Registered persons Composition dealer 3
Form GSTR-9B Form GSTR-9C 1
0.25 0.3 2
a Chartered Accountant GST Practitioner 1
Weekly Any of the above 4
Immediately in current return structure after 72 hours 1
15th of following month 18th of following month 2

Yes, if unpaid tax amount is less
Yes, with self-declaration 2
than 200
after 20th in the viewing facility Recipient cannot view the same 3
Keep the invoices pending Any of the above 4

get deleted from the return of
remain pending 2
supplier
90 days 180 days 4
to a person having the same Income Tax
which attracts Nil rate of tax 4
PAN
where recipient is unable to decide
any of the above 4
whether to take ITC for the time being
2
Date of uploading of invoices by supplier All of the above 4

Quarterly, 20 days after the end of such Monthly, 18 days after the end of
1
quarter such month
1 and 2 both 1 or 2 4
Revised invoices All of the above 4
Supplier of OIDAR services All of the above 4

1
3
Rs.15,000 per return Rs. 20,000 per return 2
FORM GSTR -6 FORM GSTR -7 1
Form GSTR-4A Form GSTR-6A 1

Table 6 of GSTR -1 Table 7 of GSTR- 1 1
Table 7 of GSTR- 1 Table 8 of GSTR- 1 4
GST rated supply All of the above 2
supply of securities All of the above 1
Supply of money or securities All of the above 1
Table 10 of GSTR - 1 Table 11 of GSTR - 1 2
Table 10 of GSTR - 1 Table 11 of GSTR - 1 3
Table 11A(1) & 11A(2) of GSTR -1 Table 11B of GSTR -1 3
Table 11A of GSTR 1 Table 11B of GSTR - 1 4

Consolidated statement of
Documents issued during tax period 2
advances received
Consolidated statement of
Documents issued during tax period 3
advances received
within 18 days after the end of such within 20 days after the end of such
4
month month
3
month month
Interest or discount received by him on
All of the above 3
deposits, loans or advances
2
month month
3
month month
Upto Rs. 5.00 Cr Above Rs.5.00 Cr 4
4
month month
FORM GSTR -3 FORM GSTR -3A 4
debiting the electronic liability ledger 1 &/or 2 3
1 or 2 1 &/or 2 4
Input Tax Credit available All of the above 2
FORM GSTR - 7 FORM GSTR 11 1

Yes, one ćạn adjust the same in
Yes, but some specific details 4
next return
3
1 or 2 1 &/or 2 4
Table 5 of GSTR - I Table 5 of GSTR - 4 2
Table 5A of GSTR - 1 Table 5A of GSTR-4 4

31st December following the close of 31st March following the close of
3
financial year financial year
E-commerce operator paying TCS under
Casual taxable person 1
section 52
Form GSTR -11 Form GSTR 11A 2
Form GSTR-10 Form GSTR-11 3
Composition dealer All of the above 4
Form GSTR - 6 Form GSTR - 7 2
Form GSTR - 6 Form GSTR - 7 3
Form GSTR-11 Form GSTR-9C 3
Form GSTR-10 Form GSTR-11 2

Form GSTR- 11 Form GSTR - 11A 2
CA OR CMA CA and CMA both 3

Registered person supplying goods or
All of the above 4
services or both
Form GSTR -9C Form GSTR - 10 2
tax has been paid Any of the above 2
on All India basis PAN wise 3
Section 43 of CGST Act Section 44 of CGST Act 4
3 4 2
Three tax periods Six tax periods 2
Upto Rs.5 crore Upto Rs.1.5 crore 1
A&C A, B, C & D 2
Half yearly return Annual return 1
2 digits 0 digit (no HSN required) 2
B & C are correct B, C &D are correct 1

only B2C supplies below Rs.5 lacs
both 1 & 2 3
each
only B2C supplies below Rs.5 lacs
both 1 & 2 2
each
Bi-monthly Annually 1
GST ARN forms GST CMP forms 1
Whatsapp Telegram 1
These invoices are not uploaded by the These invoices are not seen by the
2
supplier recipient
not otherwise. invoices amended 3
be no manual reversal be a manual reversal 2
CBEC CBIC 1
three consecutive financial year months Any of the above 1
be jointly liable be separately liable 1
invalid if all Both 1 and 2 4
15 digit numbeir 16 digit number 1

six digit port code & seven digit number of seven digit port code & six digit
3
shipping bill number of shipping bill
1
5 6 1
Cash ledger updated> Offset Confirmed submission >Offset
liability>Return filed > Confirmed liability> Cash ledger updated 2
submission >Return filed
42979 All of above 4
Reconciliation of supplies declared in the Reconciliation of supplies declared
annual return with the details of audited in the GSTR 3B with the details of 3
financial statements audited financial statements
Analysis of monthly/quarterly returns filed
Any of above 2
by a taxable person
One way Four ways 1
GSI Audit Report GST Audit Certificate 2
GSTR-2A GSTR-4 3
1

Harmony System of Nomenclature
Harmonized Sign of Nomenclature Code 2
Code
Registered person Composition dealer 2
Taxable supplies with nominal GST Rate 1
1 or 2 a) & 2 1
A3, B2, C1, D4 A1, B3, C4, D2 2
8 digits No HSN to be specified 3
Inward supplies received, from Outward supply made, from 3
TDS Deductor All of the above 4
1
A person whose registration has been
All of the above 3
cancelled
Within a period of 15 days from the
Within a period of 90 days from the date
date of becoming eligible to avail 1
of becoming eligible to avail the ITC
the ITC
25th of the onth
The details succeeding
of outward the shall
supplies said be 20th of the month succeeding the
3
quarter in Form GSTR-1 by all the
submitted said quarter
registered taxable person other than ISID,
All the above 4
non-resident taxpayer and a person
paying
Form GSTRtax under section
2A after 10, section
the due date of 51
filing Form GSTR 1A on 15th of the
and section 52 3
Form GSTR 1 succeeding month
For duplication of claims of input tax
All of the above 4
credit
GSTR 1 Both 1 & 2 4
Furnish Annual and Final return All of the above 4
Not adjudicated as an insolvent All of above 4
Both 1 & 2 1 or 2 2
Form GST PCT -03 Form GST PCT -04 2
1
18 months from date of receiving GSTP
28 months from appointed date 1
Certificate
Non-resident taxable person All of the above 4
Part B of Form GSTR-3 Form GSTR 1 3
1st June, 2018 3rd June, 2018 2
3rd June, 2018 16th June, 2018 3
10th June, 2018 l6th June, 2018 4
Transfer All of the above 1

Android App and Siteto Site Integration
All of the above 4
(API Interface)
INR 2 lakhs None of the above 1
As notified by the appropriate authorily None of the above 1
Transporter ID None of the above 3
Either 1 or 2 at the option of proper officer None of the above 2
Both Parts are illed completely None of the above 3

Generator ID and Document No. All of the above 4
Disruption in the supply chain of the
All of the above 4
corporate
Only in case of trans-shipment or
None of the above 3
circumstances of exceptional nature
Accidental issues in case of conveyances All of the above 4
*
16 Every registered person executi the names and addresses of the persons on dwescription, value and quantity of goods or
19 Every agent shall maintain accouparticulars of authorisation received by him particulars including description, value and
102 What are the modes of paymentsInternet
ut banking Debit or Credit card
208 GST compliance rating would beInput Service Distributor Supplier of Goods and/or Services whose va
210 Who are the persons liable to furTaxable person Income Tax Officer
212 When can assistance of expert bScrutiny Inquiry
217 What are the methods to serve Only by registered post acknowledgement d By courier with acknowledgement due
the details of payment recethe names and addre all of the above (e)
details of accounts furnishedtax paid on receiptsall of the above (e)
OTC All of above (e)
Composition Dealer Person who is liabl All of the above (e)
Sub-Registrar Banking Company All the above (e)
Investigation Before passing OrdAll the above (e)
E-mail provided at the time oAll of the above except 2 (g)
72 Case study (0 72 to 74):Locatio Delhi Jaipur Mumbai Either 1 or 2
73 What is the nature of supply? Inter-State supply Intra-State supply Composite supply Imports
74 What tax shall be levied in thi CGST SGST+UTGST IGST CGST+SGST/UTGST
75 Case study (Q 75 to 80) LocatiDelhi Jaipur Mumbai Either 1 or 2
76 What is the nature of supply oInter-State supply Intra-State supply Composite supply Imports
77 What tax shall be levied in tr CGST Jaipur GST+ CGST IGST CGST+ Delhi GST
78 What shall be the place of supDelhi Jaipur Mumbai Either 1 or 2
79 What is the nature of supply oInter-State supply Intra-State supply Composite supply Imports
80 What tax shall be levied in tr CGST Jaipur GST+ CGST IGST CGST+ Delhi GST
84 Case study (0 84 & 85)Mr. A ba Delhi Mumbai Dubai New York
85 What shall be the Place of supDelhi Mumbai Dubai New York
111 Case study (0 111 to 113) Mr. Delhi Mumbai Either 1 or 2 None of the above
112 What tax shall be levied on th Delhi GST CGST Mumbai GST CGST IGST CGST+UTGST
113 Will XYZ Pvt. Ltd. get the crediYes No Maybe Yes, with permission of Jurisdictional Commissioner
17 Case study (0 17-18) A purcha15-07-2017 25-07-2017 30-08-2017 10-09-2017
18 What would be the time of sup15-07-2017 25-07-2017 30-08-2017 10-09-2017
68 Case study (0.68- 69) Determi15.09.2018 18.09.2018 11.09.2018 12.11.2018
69 Q.69 15.09.2018 18.09.2018 11.09.2018 12.11.2018
72 Case study what shall be the 18% 28% Either 1 or 2 None of the above
73 Q.73 18% 28% Either 1 or 2 None of the above
75 q.75 18% 28% Either 1 or 2 None of the above
76 q.76 18% 28% Either 1 or 2 None of the above
17 Case study [ques 17-20] Mr. A,Yes No
18 Which section provides for su 73(1) 73(2) 73(3) 73(5)
19 Which form is required to be fiGST DRC-02 GST DRC-03 GST DRC-04 GST DRC-05
20 In which of the following for GST DRC-02 GST DRC-03 GST DRC-04 GST DRC-05
71 Case study (0 71 to 74) Mr. X,GST DRC-19 GST DRC-20 GST DRC-21 GST DRC-22
72 In which of the following formsGST DRC-19 GST DRC-20 GST DRC-21 GST DRC-22
73 What is the floor limit for whic Rs.1 Lakh Rs.50,000 Rs.25,000 Rs.2.5 Lakhs
74 Are the No. of instalments reqYes No, 20 instalments No, 24 instalments No, 15 instalments
129 Case study (Q 129 to 134) XYZ, XYZ Lakme Studio Models None of the above
130 Who is the service recipient? XYZ Lakme Studio Models None of the above
131 What is the place of supply? Mumbai Delhi Jaipur None of the above
132 What kind of supply is this? Inter state Intra state Composite supply Mixed supply
133 What tax shall be levied? Jaipur GST +CGST Mumbai GST+CGST Delhi GST + CGST IGST
134 Will XYZ be eligible to take t Yes No Maybe Yes, if permitted by the jurisdictional officer
2
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3
1
2
4
2
1
3
1
2
2
2
ional Commissioner 2
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2
1
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2
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GST MCQ Qa

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GST MCQ Qa

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1

GST stands for

In India GST became effective from

GST is a - based tax on consumption of goods and services.

The idea to introduce GST is made in year

Which of the following tax is not subsumed in GST?

For the purpose of GST, ___________________ was passed.

The two components of dual model of GST are:

The GST model has following rate structure:

________wil be levied in place of Central Sales Tax (CST)

________wil be levied in place of Value Added Tax (VAT):

Administration and levy of GST is as follows:

When the Constitutional Amendments in respect to GST were made effective?

How shall the Vice chairperson of the GST Council be elected?

Which Article of the Indian Constitution defines the GST?

_____________shall be levied on the inter-State branch transfers.

Will free supplies made to related person be taxable under GST?

A GST is payable in the ________________________

What duties are levied in case of import of goods

GST Compensation Cess shall be payable on ____________________

Central excise shall continue on which of the following products?

Tobacco products shall be subject to which of the following taxes

What can be the maximum rate of IGST that can be levied?

Which of the following fall in 0.25% rate category?

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

Which of the supplies are covered in 0.1% slab

GST Council is a ______________________

GST Suvidha Providers shall enable the taxpayers to ______through them.

Which of the following are the benefits of GST implementation?

Which website is used for filing GST returns?

What is the meaning of cascading effect?

Which are the major deficiencies of the earlier taxation system?

Which was the first country to implement GST?

The contact for developing GSTN was given to__________________

Which Constitutional Amendment paved ways for the introduction of GST?

Which of the following are special category states?

GSTN is incorporated under _______________ of the companies Act, 2013.

Functions of GSTN includes_________________________

GST Compensation Cess shall be levied on

GST Council was constituted on __________________

Which of the following are the salient features of GSTN?

Difinition of "Services" is given in______________________

India has chosen its GST model from____________________________

What does "I" stands for on IGST?

Which of the following tax is not subsumed in GST?

How the supplies shall be classified in GST?

SAC stands for_________________

Can a person without PAN apply for registration under GST?

What is the taxable event under GST?

Taxability of supply with its meaning stands for:

Goods within the meaning of supply does not includes

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

The definition of person under section 2(84) excludes

Recipient of supply of goods or services means

Supplier within the meaning of supply includes

Items out of the purview of Supply are provided in

Flow of consideration is not a mandator,y field under supply, in case of

Supply can be made to:

Who is taxable person under the definition of supply?

Any transfer made of title in goods shall be considered as:

Temporary transfer or permitting use of intellectual right or property is classified as:

Transaction falling outside the ambit of supply are provided in:

Schedule III of the CGST Act includes which of the following?