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GST a t t a d
B h
V ishal
BY CA

c d
a b

Think GST
Think VISHAL SIR
1 Introduction of GST

YOU ONLY FAIL

WHEN...
YOU STOP TRYING

BY
CA Vishal Bhattad

21
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 MCQ’s
Q. 1. __________ was first country to adopt GST as & Service tax act?
indirect system of taxation. (a) To bring uniformity of taxes in the country

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(a) France (b) To increase the government revenue
(b) Germany (c) To replace all indirect taxes
(c) UK (d) All of the above

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(d) India Ans:- a b c d
Ans:- a b c d
Q. 9.Which article of the Constitution outlines the
Q. 2. The GST is recommended by the __________ on composition and functions of the GST Council ?
implementation of the Fiscal Responsibility and (a) 270
Budget Management (FRBM) Act, 2003 (b) 279-A
(a) Kelkar Task Force (c) 246-A
(b) Chidambaram Task Force (d) 269-A
(c) Jaitely Task Force Ans:- a b c d
(d) None of the above

ad
Ans:- a b c d Q. 10 GSTN is a -----------
(a) Non-profit organisation
Q 3:- What kind of tax can be transferred from one (b) Profit organisation
person to another? (c) None of the above
(a) Direct tax (d) One Person company
(b) Indirect tax Ans :- a b c d
(c) Both of the above
(d) None of the above
Ac Q 11:- Who of the following will be the members of the
Ans:- a b c d GST Council?
1. Union Finance Minister
Q 4:- What is the difference between a direct & an 2. Union Minister of State in charge of Revenue or
indirect tax? Finance
(a) Charge of levy 3. Chief Ministers of States
(b) Nature of transfer (a) 1 & 3
(c) Different collection pattern of tax (b) 1 & 2
(d) All of the above (c) 2 & 3
Ans:- a b c d (d) All of the above
t

Ans:- a b c d
Q 5:- When did the GST act come into force?
(a) Year 2015 Q 12:- Who amongst the following will be considered
ar

(b) Year 2016 as the chairman of GST Council ?

(c) Year 2017 (a) Union Minister of State
(d) None of the above (b) Union Finance Minister
Ans:- a b c d (c) Minister of state revenue
(d) Chief Minister of state
Q 6:- Which of the following constitutional amendment Ans:- a b c d
Sm

governs GST act?

(a) 101 st amendment, Q 13:- Which of the following functions are performed
(b) 122 nd amendment, by Goods & Service Network (GSTN)?
(c) 152 nd amendment (a) Facilitating registration
(d) 140 th amendment, (b) Computation & settlement of IGST
Ans:- a b c d (c) Matching of tax payment details with banking
network
Q 7:- What kind of tax is GST called as..? (d) All of the above
(a) Consumption based tax Ans:- a b c d
(b) Movement based tax
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(c) Destination based tax Q 14:- What does dual GST concept mean?
(d) None of the above (a) Charging CGST & IGST
Ans:- a b c d (b) Charging SGST & IGST
(c) Charging both CGST & SGST
Q 8:- Which of the following is the main motive of the
government behind the introduction of the Goods
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(d) None of the above
Ans:- a b c d Q 22:- The proceeds of the GST Compensation Cess
leviable under section 8 shall be distributed

y
Q 15:- What kinds of taxes are subsumed under GST? among States as and when collected.
(a) Central excise duty a) Yes
(b) State VAT/Sales Tax b) No
(c) Central Sales Tax c)

em
(d) Service Tax d)
(e) All of the above Ans:- a b c d
Ans:- a b c d
Q.23. If a state loses revenue because of abolition of
Q 16:- Which of the taxes are out of purview of GST? central sales tax, Central Government will pay
(a) Property tax & stamp duty compensation in the form of GST compensation cess
(b) Additional duties of Custom (CVD & SAD) for:
(c) Excise duty on Alcohol (a) 1 year
(d) Entertainment tax by local body (b) 3 years

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(e) Only (a) & (c) (c) 5 years
Ans:- a b c d (d) 10 years.
Ans:- a b c d
Q 17 :- Which of the following good will not be covered
under the GST act? Q. 24. Which of the following statement is correct ?
(a) Cooking gas (A) GST is based on principle of ‘pay as you earn’.
(b) Liquor (B) GST is a destination based tax.
(c) Petrol
Ac (c) GST is technically paid by consumers but it is
(d) Both b & c above actually funded by suppliers.
Ans:- a b c d (D) All of the above
Ans:- a b c d
Q. 18:-.GST is levied on supply of all goods and
services except: Q.25 The term 'public interest' is ----------vague and
(a) Alcoholic liquor for human consumption uncertain.
(b) Tobacco a) Definitely
(c) Health care services b) not
(d) All of the above c) To an extent
t

Ans:- a b c d d) Both (a) and (c) are correct

Ans:- a b c d
Q 19:- How many Companies are given permission to
ar

act as GST Suvidha Providers? Q.26.Whether IGST revenue is to be apportioned to

a) 30 state?
b) 34 (a) No
c) 40 (b) Yes- apportioned to origin state
d) 20 (c) Yes- apportioned to destination state
Ans:- a b c d (d) Discretion of Parliament
Sm

Ans:- a b c d
Q. 20:- The Authority shall consists of?
a) 1 Chairman & 1 Technical member Q. 27.Who will legislate GST law?
b) 1 Chairman & 2 Technical members (a) State Legislature
c) 1 Chairman & 3 Technical members (b) Parliament
d) 1 Chairman & 4 Technical members (c) Both
Ans:- a b c d (d) Depends upon nature of supply
Ans:- a b c d
Q 21:- Who will notify the rate of tax to be levied under
CGST? Q. 28.Presently GST law/Act extends to —
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(a) Central government suo moto (a) All States (except the State of J&K)
(b) State government suo moto (b) All States as well as all Union territories
(c) GST council suo moto (c) All States (except the State of J&K) and All Union
(d) Central government as per recommendations of territories
the GST council (d) All States (except the State of Telangana) but
Ans:- a b c d including Union territories

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Ans:- a b c d Q 36:- Which of the following supplies will be classified
as Inter-state supply?
Q. 29.The recommendation of the GST Council will be (a) Supply within same state

y
__________ . (b) Supply within same union territory
(a) Mandatory (c) Supply between two different states/ union
(b) Only Advisory Power territory
(c) Mandatory and sometimes Advisory (d) None of the above

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(d) Mandatory on States only Ans:- a b c d
Ans:- a b c d
Q 37:- What is Integrated Goods and Services Tax?
Q.30.One of the following states does not fall under (a)Tax imposed on import or export of goods and
special category given under Article 279A of the services
Constitution (b)Tax imposed on value additions to exports
(a) Himachal Pradesh (c)Tax imposed on interstate trade
(b) Uttarakhand (d)Both a & c above
(c) Chhattisgarh Ans:- a b c d

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(d) Jammu & Kashmir
Ans:- a b c d Q. 38.The items which will be taxable both under
current Central Excise Law and GST even after
Q. 31.Goods and Services Tax (Compensation to the the implementation of the GST Act.
States) Act, 2017 is popularly known as ----------. (a) Motor Spirit
a) GST CSA (b) Alcoholic Liquor for Human Consumption
b) GST Compensation Cess Act (c) Tobacco and Tobacco Products
c) GST Cess Act (d) Natural Gas
d) GST Compensation Act
Ac
Ans:- a b c d
Ans:- a b c d

Q. 39. What does “I” stand for IGST or CT for CGST or

Q 32. GST is levied on which of the following? Stand for SGST ?
(a) Sale of goods (a) International , Central, State
(b) Manufacture of goods (b) Integrated, Central, State
(c) Provision of services (c) Integral , Central, State
(d) Supply of goods/ services (d) Intra, Central, State
Ans:- a b c d Ans:- a b c d
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Q 33:- Which of the following would attract levy of Q 40:- ITC of CGST can be utilised for payment of
CGST & SGST? (a) Only CGST
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(a) Inter-state supplies (b) Only SGST

(b) Intra-state supplies (c) 1st CGST & then IGST
(c) Any of the above (d) 1st SGST & then IGST
(d) None of the above Ans:- a b c d
Ans:- a b c d

Q 41:- ITC of SGST can be utilised for payment of

Sm

Q 34:- What are the taxes levied on an intra-state (a) Only CGST
supply? (b) Only SGST
(a) CGST (c) 1st CGST & then IGST
(b) SGST (d) 1st SGST & then IGST
(c) CGST & SGST Ans:- a b c d
(d) IGST
Ans:- a b c d Q 42:- ITC of IGST can be utilised for payment of
(a) Only CGST
Q. 35. If any supply made by a trader from Delhi to (b) Only SGST
another trader in Delhi, the supply will be subject (c) Only CGST & SGST
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to: (d) 1st IGST 2nd CGST & then SGST

(a) CGST and SGST Ans:- a b c d
(b) CGST and UTGST
(c) IGST Q. 43. For purposes of GST law, the territory of “India”
(d) SGST and UTGST. shall be taken to cover up following:
Ans:- a b c d

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 (a) Sea Area upto 12 nautical miles from base line c. Both (a) and (b)
(b) Sea Area upto 200 nautical miles from base line d. None of the above
(c) Air space above its territory and territorial waters Ans:- a b c d

y
(d) All of the above
Ans:- a b c d Answer:-

Q.44 . Which of the following type of GST is payable on 1 a 30 c

em
all Inter-State supply of goods and / or services ?
(a) State GST (SGST) 2 a 31 b
(b) State GST (SGST) & Integrated GST (IGST)
(c) Central GST (CGST) & integrated GST (IGST) 3 b 32 d
(d) Integrated GST (IGST)
Ans:- a b c d 4 d 33 b

5 c 34 c
Q.45. Which of the following is not the role of GSTN in
GST regime? 6 a 35 a

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(a) Facilitating registration, forwarding return to Central
and State authorities. 7 c 36 c
(b) Computation and Settlement of IGST, matching tax
payment details with banking network 8 d 37 d
(c) Providing platform for litigation
(d) Providing various MIS reports to Central and State 9 b 38 c
Governments, providing analysis on tax payers
profile, running the matching engine, reversal and 10 a 39 b
reclaim of Input tax credit
Ac
11 b 40 c
Ans:- a b c d
12 b 41 d
Q.46. Officers under SGST Act shall be deemed to be
the officers appointed under: 13 d 42 d
(a) Income tax Act, 1961
(b) Customs Act, 1962 14 c 43 d
(c) CGST Act
(d) None of the Above 15 e 44 d
Ans:- a b c d
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16 e 45 c
Q. 47. Officers under which Act shall be deemed to be
17 d 46 c
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the officers appointed under the provisions of

CGST Act: 18 a 47 a
a. Central Excise Act, 1944
b. Central Sales Tax Act, 1956 19 b 48 c
c. Delhi Value Added Tax Act, 2004
d. Customs Act, 1962 20 d 49 a
Ans:- a b c d
Sm

21 d
Q. 48. The officers appointed under which of the
following Acts are authorised to be the proper 22 b
officers for the purposes of the CGST Act, 2017:
23 c
a. State Goods and Services Tax Act
b. Union Territory Goods and Services Tax Act 24 b
c. Both (a) and (b)
d. None of the above 25 b
Ans:- a b c d
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26 c
Q. 49. The Commissioner may, subject to such
conditions and limitations as may be specified in 27 c
this behalf by him, delegate his powers to:
a. Any other officer who is sub-ordinate to him 28 d
b. Any other officer who is senior to him
29 b

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2 Levy of GST

DON'T WATCH THE CLOCK;

DO WHAT IT DOES KEEP GOING

Think GST
Think Vishal Sir..!
1 What is the taxable event under GST? c. Both (a) and (b)
a. Manufacturing of goods d. None of the above
b. Sales of goods Ans:-

y
c. Provision of Services
d. Supply 8. A person who occasionally undertakes transactions
Ans:- a b c d involving supply of goods or services or both,
whether as principal or agent or in any other

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2. what are different types of supply covered under capacity, but who has no fixed place of business or
scope of supply residence in India is:
a. Supplies made with consideration a. Non–resident taxable person
b. Supplies made without consideration b. Composition dealer
c. Both of the above c. Registered person
d. None of the above d. Casual taxable person
Ans:- a b c d Ans:- a b c d

3. Output tax in relation to a taxable person under the 9. Which of the following is a non–taxable supply under

ad
CGST Act, 2017 includes: the CGST Act, 2017:
a. Tax chargeable on taxable supplies made by him a. Supply on which GST levy is not attracted under Sec
b. Tax chargeable on taxable supplies made by his 9 of CGST Act
agent b. Supply on which GST levy is not attracted under Sec 5
c. Tax payable by him under reverse charge of IGST Act
d. Both (a) and (b) c. Supply on which GST levy is not attracted under Sec 9
Ans:- a b c d of CGST Act as well as Sec 5 of IGST Act
Ac d. Supply on which GST is exempted by Government
4. The term “place of business” includes: upon recommendation of GST Council
a. Place from where business is ordinarily carried out Ans:- a b c d
including godown, warehouse, etc.
b. Place where a taxable person maintains his books of 10. Amit of Delhi is participating in Ayush Furniture
account Expo in Haryana where he has no fixed place of
c. Place where taxable person is engaged in business business and exhibiting his products. During the
through an agent expo, the said products will be sold to the people
d. All the above attending and intending to purchase such products
Ans:- a b c d including foreign buyer. In such scenario, Amit
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shall obtain which of the following registration

5. which of the following activity is treated as supply in under the CGST Act, 2017:
accordance with section 7 of CGST Act a. Non–resident taxable person registration
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a) Mr. Raj sold electronic gadgets to XYZ Co. b. Casual taxable person registration
b) Mr. Veer Supply Beer Shampoo to M/s priya c. Regular taxpayer registration
c) Vijay Electronics disposed scrap part of electric unit d. No registration under GST required.
to a scrap dealer Ans:- a b c d
d) All of the above
Ans:- a b c d 11. “Manufacture” means processing of raw material or
Sm

inputs in any manner that results in emergence of

6. Supplier within the meaning of supply includes ………………
a .Person supplying goods a. A new product having a distinct name, character and
b. Person providing services use
c. Both b. An old product having a distinct name, character and
d. None of the above use
Ans:- a b c d c. A new product having a distinct name
d. Either (a) or (b)
7. The term ‘casual taxable person’ includes: Ans:- a b c d
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a. A person occasionally supplying goods or services or

both in a State or a Union territory where he has no
fixed place of business.
b. A person occasionally supplying goods or services or
both in a State or a Union territory where he has fixed
place of business.
12. ‘P’ Ltd. has its registered office under the
Companies Act, 2013 in the State of Maharashtra. It
also has a corporate office in the State of Telangana.
What will be the place of business of ‘P’ Ltd. under
the CGST Act, 2017?

6
 a. Telangana 19. What is the statue of ‘lottery as an actionable claim’
b. Maharashtra under GST law
c. Both (a) and (b) a. Treated as ‘Goods’

y
d. None of the above b. Treated as ‘Services’
Ans:- a b c d c. Treated as ‘goods’ but out of scope of supply
d.Treated as ‘goods’ and remains within scope of supply
13 Which among the following are zero rated supplies? Ans:- a b c d

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a. Exports
b. Supplies to SEZ 20. "Services" means anything other than goods,
c. Exports and Imports money and securities includes
d. Both (a) and (b) a. Activities relating to the use of money or its
Ans:- a b c d conversion by cash
b. Immovable property
14. An exempt supply includes c. Securities
a. Supply of goods or services or both which attracts Nil d. Actionable claims
rate of tax Ans:- a b c d

ad
b. Non-taxable supply
c. Supply of goods or services or both which are wholly 21 Activity of ‘supply of money’ by Bank to a business
exempt from tax under Section 11 of the CGST Act or entity on interest -
under Section 6 of IGST Act a. Treated as ‘Supply of Goods’
d. All of the above b. Treated as ‘Supply of Services’
Ans:- a b c d c. Treated as ‘Supply of Services’ to the extent it is
relating to use of money
15 As per Section 2(47) of CGST Act, 2017, exempt
Ac d. None of the above
supply includes the supply of following type of Ans:- a b c d
goods and services:
a. Supply attracting nil rate of tax 22. Activity of ‘conversion of money/ foreign exchange’
b. Supplies wholly exempt from tax, by way of a by Bank/ Authorized Dealer to a business entity on
notification; interest
c. Non-taxable supply a. Treated as ‘Supply of Goods’
d. All of the above. b. Treated as ‘Supply of Services’
Ans:- . a b c d c. Treated as ‘Supply of Services’ and attracts GST
payment is made to end user
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16 Goods under CGST Act excludes: d. Treated as ‘Supply of Services’ and attracts GST
a. Securities payment when made to another Bank/ Authorized
b. Unsecured debts Dealer
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c. Right to participate in the draw to be held in a lottery Ans:- a b c d

d. Growing crops.
Ans:- a b c d 23. Which of the following activities will be considered
as a supply of service
17. The term ‘goods’, as defined under section 2(52) of a. Mr A borrows an amount of ` 1, 50,000 from one of
the CGST Act, 2017, does not include- his relative Mr Q and agrees to repay the entire
Sm

a. Grass amount with interest after a year.

b. Money and securities b. M/s Raj enterprises applied for loan from SBI Bank
c. Actionable claims against which a processing fees and interest is
d. Growing crops charged by the bank
Ans:- a b c d c. Mr H exchanged INR against purchase of US $ for
which a commission was charged
d. All of the above.
18. What is the statue of ‘money and securities’ under Ans:- a b c d
GST law
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a. Treated as ‘Goods’ 24. which of the following is not a business activity

b. Treated as ‘Services’ a. Ms. Pooja sold her old jeweller
c. Treated neither as ‘Goods’ nor as ‘Services’ b. Mr. rajesh sold his business car
d. Status is not clear c. (a) or (b)
Ans:- a b c d d. None of the above
Ans:- a b c d

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 payable by Principal (A Ltd.)
25. When will the recipient and supplier be treated as d. shall attract GST as further supply – such further GST
related persons under GST? payable by Agent (Mr C)

a. Where such persons are employer and employee
b. Where one of them directly or indirectly controls
other
c. Where such persons are officers or directors of one
y
Ans:- a b c d
29. Smart pvt ltd has head office located in Bangalore
(Karnataka). However, the branch of Smart pvt ltd

em
another’s business is located in state of Gujarat. Will be treated as -----
d. All of the above -------------- under GST Act?
Ans :- a b c d a. deemed distinct
b. principle and Agent
26. Mr. A has received technical consultancy services c. Both (a) or (b)
from IT Star Consultants, USA. The import of d. None of the above
technical consultancy will not be liable to GST if- Ans:- a b c d
(I) Mr. A pays some consideration for the services
received 30. In which of the following cases, import of services is

ad
(ii) Mr. A pays some consideration for the services taxable under GST?
received and if Mr. A uses the said service for (1) Import of service with consideration in course or
business purposes furtherance of business.
(iii) Mr. A uses the said service for business (2) Import of service with consideration not in course or
purposes even though he does not pay any furtherance of business.
consideration for the same (3) Import of service without consideration from a
(iv) Mr. A uses the said service for personal purposes related person in course or furtherance of
Ac
and does not pay any consideration for the same business.
and is also a partner in IT Star Consultants (4) Import of service without consideration from a
(v) Mr. A uses the said service for business purposes related person not in course or furtherance of
and does not pay any consideration for the same business.
and is also a partner in IT Star Consultants a. (1) and (3)
a. (I), (ii), (v) b. (2) and (4)
b. (ii), (iii) and (v) c. (1), (2) and (3)
c. (iii), (iv) d. (4)
d. (iii), (iv) and (v) Ans:- a b c d
Ans: a b c d
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31. A Ltd. Holding entity made certain transfer of fixed

27 . A Ltd. (GST registered in Delhi) has appointed Mr C asset on permanent basis to its subsidiary X Ltd.
(UP) to act as his agent and supply goods on his entity without any consideration. Does the same
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behalf to buyers in UP. A Ltd. has dispatched first classify as a supply under GST?
lot of 10,000 units to Mr C (UP) for sales to buyers in a. Yes
UP. Such dispatch to Mr C (UP) : b. No
a. Be treated as ‘supply’ c. On prior Permission of Government
b. Not be treated as ‘supply’ d. Not any
c. Will be treated as supply subsequently Ans:- a b c d
Sm

d. None of the above

Ans:- a b c d
28. A Ltd. (GST registered in Delhi) appointed Mr C (UP)
to act as his agent and supply goods on his behalf
to buyers in UP. A Ltd. dispatched first lot of 10,000
units to Mr C (UP) for sales to buyers in UP paying
IGST on such dispatch supply. These GST paid
goods were subsequently sold by Mr C (UP)- the
V’
32. ABC Ltd. provides certain services to Mr. Joy who
holds 35% of the voting right in the company. The
transfer made was without any consideration.
Does the same qualify as supply?
a. Yes, if made in the course or furtherance of business
b. No, since made without any consideration
c. Not a supply
d. Yes

agent. He issued his invoice to the buyer too. Such Ans:- a b c d

subsequent sale to buyer -
a. shall not attract GST as GST has already been paid
on such goods
b. shall attract GST as further supply
c. shall attract GST as further supply – such further GST
33. Mr. Amar being a managing director of Alpha Project
Pvt. Ltd. made gifts to his employees worth of INR
60,000 each for assisting in the architectural work
of his house. Does the same be considered supply?
a. Yes, since the value of gift exceeds the provided limit

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 of INR 50,000 c. Does not qualify as supply
b. No, since the gift is not made in course or furtherance d. Supply on the prior permission of Government
of business Ans:- a b c d

y
c. As per the option of appropriate authority
d. No 40. Ram has received a sum of ` 5,00,000 from his
Ans:- a b c d employer on premature termination of his contract
of employment. The GST implication will be:

34. ABC Pvt. Ltd. makes certain supplies to Mr. X and
Mr. Z. Both of them hold 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?
a. Yes
b. No
c. As per the opinion of the appropriate authority
d. None of the above
em
a. It is not a supply, hence not chargeable to GST.
b. It is a supply without consideration, hence not
chargeable to GST.
c. It is a supply, hence chargeable to GST.
d. It is not supply, but exemption is there.
Ans:- a b c d
41. GST is payable on the services provided by the
employee to the employer in the course of

ad
Ans:- a b c d employment on:
a. Regular basis;
35. Supply of food or drink items in a restaurant as per b. Contract basis as employed by the company;
CGST Act is------------ c. Contract basis as employed by a contractor;
a. Supply of goods d. None of the above.
b. Supply of service Ans:- a b c d
c. not a supply under GST
d. none of the above
Ac 42. Which of the following activity shall be treated
Ans:- a b c d neither as a supply of goods nor a supply of
services?
36. Mr. A, being a Director of ABC Pvt. Ltd. Is provided a (i) Permanent transfer of business assets where input
car which he uses for his personal purpose. Does tax credit has been availed on such assets
the same classify as supply? If yes under which (ii) temporary transfer of intellectual property right
group? (iii) transportation of deceased
a. Yes, supply of goods (iv) services by an employee to the employer in the
b. Yes, supply of services course of employment
c. Does not qualify as supply a. (i) & (iii)
t

d. None of the above b. (ii) & (iv)

Ans:- a b c d c. (i) & (ii)
d. (iii) & (iv)
ar

37. What shall be the proper classification of Renting of Ans:- a b c d

immovable property under supply?
a. Supply of Goods 43. As per the CGST Act, 2017, the term “works
b. Supply of Services contract” includes:
c. Does not qualify as supply a. Construction, fabrication, completion, erection,
d. None of the above installation, etc. of movable property
Sm

Ans:- a b c d b. Construction, fabrication, completion, erection,

installation, etc. of immovable property
38. ABC Ltd. offers a software to businesses for c. Both (a) and (b)
smooth processing of returns and accounts. d. None of the above
Such software shall be considered as: Ans:- a b c d

a. Supply of Goods
b. Supply of Services 44. While repairing the factory shed, few goods were
c. Does qualify as supply also supplied along with the labour service.
d. None of the above Whether it is a :
V’

Ans:- a b c d a. Composite Supply

b. Mixed Supply
39. Temporary transfer or permitting use of intellectual c. Works Contract Service
right or property is classified as: d. None of the above
a. Supply of goods Ans:- a b c d
b. Supply of services

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 45. What type of supply shall transfer of title in goods a. Supply and chargeable to GST
under works contract constitute? b. Supply but not chargeable to GST
a. Supply of Goods c. Not supply and hence not chargeable to GST

y
b. Supply of services d. None of the above.
c. Either of the two at the option of authority Ans:- a b c d
d. None of the above
Ans:- a b c d 52. Mr. Vishal has head office in pune and has branches

em
in state of Gujarat, Goa, and Punjab. Mr. Vishal
46. Mr. A has sold his old furniture of the house. Does send goods to its branch Goa worth ` 2,50,000 in
this constitute a supply? a own conveyance. Value of conveyance `
a. Yes 15,00,000 and With the conveyance some tools
b. No and spares parts are also send worth ` 50,000.
c. Maybe Calculate total value of taxable supply on which
d. None of the above GST is payable.
Ans:- a b c d a. 3,00,000
b. 2,50,000

ad
47. Ajay let out his land for tenancy for a period of 3 c. 18,00,000
years to Mohan. Such tenancy shall be classified d. 15,50,000
as: Ans:- a b c d
a .Supply of goods
b. Supply of services 53. Mr. X is a dealer of new cars. He sells new cars for
c. Either of the two `8,25,000 agrees to reduce ` 1,25,000 on
d. None of the above surrendering of old car. Mr. Y who intends to buy
Ans:- a b c d
Ac new car worth ` 8,25,000 agreed to exchange his
old car with new car. Under GST law, if Mr. X and
48. High sea sales are considered as supply under GST. Mr.Y is registered person, who will be liable to pay
True or False? GST and what is the value.
a. Yes a. X on 825000 and Y on 125000
b. No b. X on 700000 and Y on 125000
c. May be c. only X on 700000
d. None of the above d. only Y on 125000
Ans:- a b c d Ans:- a b c d
t

49. Michael Ltd. of US supplies certain goods to ABC 54. There is a difference in taxability of goods forming
Pvt. Ltd. of Mumbai. Before goods reach Mumbai part of composite supply and mixed supply. Here
port, it supplies those goods to XYZ Pvt. Ltd. by are few examples from which you need to identify
ar

transfer of documents of title to goods. What kind which is correct example of composite supply and
of transaction is this? mixed supply.
a. Transfer i) Mr. A buys a car and purchases warranty and
b. High sea sales maintenance of the car by paying nominal amount.
c. Composite supply Car, warranty and maintenance here are a mixed
d. Supply supply.
Sm

Ans:- a b c d ii) Mr. A buys a car and purchases warranty and

50. Mr. X, supplied a laptop for ` 40,000 to Mr. Y along
with a barter of printer, the value of which is `
4,000 but the open market value of the laptop is
not known. The GST liability will be:
a. Mr. X for ` 40,000 and Mr. Y for ` 4,000
b. Mr. X for ` 44,000 and Mr. Y for ` 4,000
c. Mr. X for ` 36,000 and Mr. Y for ` 4,000
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maintenance of the car by paying nominal amount.
Car, warranty and maintenance here are a composite
supply.
iii) Mrs. A buys a microwave oven and some utensils for
use in microwave oven. Both microwave oven and
utensils are sold at a single price. Microwave oven
and its utensils here are a mixed supply.
iv) Mrs. A buys chocolates, juices and biscuits from a

d. Mr. X for ` 40,000 and no GST liability for Mr. Y. shop. All items have different prices. Chocolates,
Ans:- a b c d juices and biscuits are a mixed supply.
The correct examples of composite and mixed supply
51. Mr. A is a well-known singer. He receives a life-time are: -
achievement award which consist of a memento a. i,iv
and a cheque of ` 10,00,000. It is: b. ii,iii

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 c. ii,iii,iv (ii)When a person import services without
d. None of the above consideration for the purposes of his business from
Ans:- a b c d his elder brother living outside India.

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(iii) Disposal of car without consideration and where the
55. What shall constitute main item under composite supplier has not claimed input tax credit on such
supply? car.
a. Principal Item (iv) When a principal makes supplies to his agent who is

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b. Item with Highest tax rate also registered and is situated within the same
c. As per the option of the taxpayer State.
d. None of the above a. (i) & (iii)
Ans:- a b c d b. (I), (ii) & (iii)
c. (iii)
56. In composite supply, the principal supply is supply d. (iii) & (ii)
of goods whereas the ancillary supply is supply of Ans:- a b c d
services. Which provision shall apply in respect of
time of supply? Case Study:-

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a. Time of supply of service
b. Time of supply of goods Mr. X(Maharashtra)registered under GST is running a
c. Either (a) or (b) business from last 40 years, supply the goods to overall
d. None of the above India. He has a branch in Punjab, Goa, Delhi, Karnataka.
Ans :- a b c d He want to increase sale so he had started working
with agent also in the Assam, Gujarat and made a supply
57. M/s X Ltd. a dealer offer combo packs of shirt, through them in there state.
Ac
watch, wallet, book and they are bundled as a kit Mr. X had want to maintain inventory so that he
and this kit is supplied for a single price as a should not loss any customer he haspurchase
mixed supply. Tax rate for shirt, watch, wallet and software(note1)from his brother who is reside in USA,
book are 12%, 18%, 5% and Nil respectively. The market value ` 8,00,000and his old computer with software
mixed supply will be taxed at: he has donate to seva charity of Mumbai. Value of computer
a. 12% is ` 65,000.
b. 18% Following is supply to
c. 5% Punjab – 20,00,000
d. Nil Goa- 3,80,000
Ans:- a b c d Delhi- 9,85,000
t

Karnataka- 4,65,000
58. What kind of supply is this transaction: Food Assam- 22,80000
supplied to the in – patients as advised by the Gujarat- 8,55,000
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doctor in the hospital.”

a. Composite Supply GST rate is 12% for goods and service is 18%. During the
b. Mixed Supply year Mr. X has given goods to his employee on Diwali worth
c. Works Contract Service ` 28000 also given some goods to use in marriage function
d. None of the above of his friend for 4days worth ` 2,85,000.
Ans:- a b c d Mr. X has sale land in Punjab worth ` 58,00,000. At the time
Sm

of sale some issue came and he had paid fees ` 8000 to

59. XYZ Pvt. Ltd. manufactures the jeans on order of district court to clear the sale. Answer the following
ABC Pvt. Ltd. Further, after manufacturing, it also question.
gets it delivered to ABC Ltd. & gets the in transit Note1: license of a pre packed software.
insurance done. What kind of supply is this?
a. Mixed supply Q. 1 which of the following is supply
b. Composite supply a) supply to branch
c. None of the above b)supply to agent
d. Don’t know c) supply to friend
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Ans:- a b c d d) all of the above

Ans: a b c d
60 Which of the following transactions does not qualify Q.2 what is the supply made during year
as supply under GST law? a) 1,31,43,000
(I) When the Head Office makes a supply of services to b) 70,30,000
its own branch outside the State. c) 73,15,000

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2
 d) 1,30,50,000 Ans:- a b c d

Ans:- a b c d

Q. 10 which of the following is supply of service

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Q. 3 what is GST amount payable on sale of land a) supply to friend
a) 6, 96,000 b) fees paid to the court
b) 10, 44,000 c) supply to employee
c) on sale no need to pay GST only at the time of d) all of the above

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purchase need to pay GST Ans:- a b c d
d) none of the above
Ans:- a b c d

Q. 4what has GST amount payable in case of

supply made to seva charity
a) 3250
b) 7800
c) 11700

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d) none of the above
Ans:- a b c d

Q. 5 goods to use in marriage function of his friend

what will be the GST Answer:-
a) 34200
1 d 21 b 41 c
b) 51300
c) 14250
Ac c c d
2 22 42
d) None of the above
Ans:- a b c d 3 d 23 d 43 b

Q. 6 purchase of software from brother has treated 4 d 24 a 44 c

as
a) supply of goods 5 d 25 d 45 b
b)supply of service
6 c 26 c 46 b
c) supply of both (goods as well as services)
d) It is not a supply a a b
t

7 27 47
Ans:- a b c d
8 a 28 d 48 b
Q. 7 which of the following is supply without
ar

consideration (as per schedule I) 9 c 29 a 49 b

a) supply seva charity
b) supply to friend 10 b 30 c 50 b
c) supply to employee a a c
11 31 51
d) all of the above
Ans:- a b c d
Sm

12 c 32 a 52 b

Q. 8 on which of the following activity GST is not 13 d 33 b 53 a

pay
a) supply to friend 14 d 34 a 54 b
b) supply to Agent
c)court fees 15 d 35 b 55 a
d) supply from his brother a b b
16 36 56
Ans:- a b c d
17 b 37 b 57 b
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Q. 9 which of the following activity or transaction

is not a supply as per schedule III 18 c 38 b 58 a
a)sale of land
b) court fees paid 19 d 39 b 59 b
c) both of the above
20 a 40 a 60 c
d) none of the above

12
PRACTICE QUESTION CGST/ SGST credit on other inward
supplies (including credit of Rs. 5,000 0.5 lakh each
each on account of Food and Beverages
1 Which one of the following is not a composite supply: expenses)

y
a. Supply of an air conditioner along with freight, Carried forward credits
insurance and installation CGST : ` 2 lakh
b. Supply of UPS along with external battery SGST : ` 2 lakh
c. Supply of architect services along with supply of IGST : ` 5 lakh

em
material incidental to his services
d. Supply of lodging service by a hotel including Mr. Kabira has also procured consultancy services from
breakfast lawyer for Rs. 1 lakh who is situated in same State in which
Ans:- a b c d Mr. Kabira is registered being taxable @ 18%.
a. IGST: Rs. 2,00,000; CGST: Rs. 2,50,000; SGST: Rs.
2 Which of the following is not covered under Schedule 2,50,000
III of CGST Act: - b. IGST: Nil; CGST: Rs. 50,000; SGST: Rs. 2,50,000
(I) Service provided by an employer to his employee on the c. IGST: Nil; CGST: Rs. 59,000; SGST: Rs. 2,59,000
occasion of his marriage d. IGST: Rs. 3,00,000; CGST: Rs. 4,50,000; SGST: Rs.

ad
(ii) The functions performed by the members of 4,50,000
municipalities and local authorities Ans:- a b c d
(iii) The duties performed by a director in a body established
by the Central Government 5 Ms. Chulbuli is registered in Delhi. She has been
(iv) Actionable claims, other than lottery, betting and engaged in the modeling business. Her taxable
gambling turnover during the month of Jul-2018 is 48 lakh
a. (i) & (iii) taxable @ 18%. She has made all supplies within
b. (I)
Ac the State. The carried forward ITC are as under:-
c. (iii) (I) CGST: Rs. 2,35,000
d. None of the above (ii) SGST: Rs. 1,30,000
Ans:- a b c d (iii) IGST: Rs. 1,00,000
During the month of Jul-2018, she travelled abroad and
3. GST compliance rating would be given to whom purchased camera for Rs. 5 lakh on which she paid
a. Input Service Distributor IGST of Rs. 90,000. She utilized this camera partly for
b. Supplier of Goods and/ or Services whose value of business purpose and partly for non-business
taxable turnover is greater than 20 lakhs purposes. Calculate the net GST liability on her output
c. Composition Dealer & Person who is liable to deduct supplies (to be paid in cash) for the month of Jul-2018.
t

TDS/ collect TCS a. CGST: Rs. 4,32,000; SGST: Rs. 4,32,000; IGST: Rs.
d. All of the above 90,000
Ans:- b. CGST: Rs. 1,97,000; SGST: Rs. 3,02,000; IGST: Rs.
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a b c d
Nil
4 Mr. Kabira is engaged in the business of sale and c. CGST: Rs. 1,01,000; SGST: Rs. 3,02,000; IGST: Rs.
purchase of handbags taxable @ 18%. Calculate 90,000
his tax liability to be paid in cash for the month of d. CGST: Rs. 11,500; SGST:Rs. 3,02,000; IGST: Rs. Nil
Jul2018 considering the following details- Ans:- a b c d
Sm

Particulars Amount(`)
6. Which of the following transactions does not qualify
Value of inter-State outward supply to
30 lakh as supply under GST law?
registered persons
(i) When the Head Office makes a supply of services to its
Value of intra-State outward supply to own branch outside the State.
50 lakh
registered persons
(ii) When a person import services without consideration for
Value of intra-State outward supply to 15 lakh the purposes of his business from his elder brother
un-registered persons living outside India.
Value of intra-State inward supply from 10 lakh (iii) Disposal of car without consideration and where the
registered persons supplier has not claimed input tax credit on such car.
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Value of inter-State inward supply from (iv) When a principal makes supplies to his agent who is
5 lakh
registered persons also registered and is situated within the same State.
Value of intra-State inward supply from 2 lakh a. (i) & (iii)
un-registered persons b. (I), (ii) & (iii)
IGST credit on capital goods purchased in c. (iii)
1.5 lakh
the month of july
d. (iii) & (ii)

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2
 Ans:- Business Group?
7. Factory that should Not be considered in a. 35 separate applications in GST REG-01
determining whether goods or services are related b. Only one registration application incorporating the

include---------.
a. the nature of the goods or services
b. the nature of the production processes
c. the type or class of customers for the goods or
y
entire business verticals in one go
c. Either of the above at the option of the Business
Group
d. Either of the above at the discretion of the Proper

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services Officer
d. the type or class of raw material for the goods or Ans:- a b c d
services
Ans:- a b c d 13. There is a difference in taxability of goods forming
part of composite supply and mixed supply. Here
8. Meaning of “family” does not include: are few examples from which you need to identify
a. spouse which is correct example of composite supply
b. Children and mixed supply.
c. independent parents i) Mr. A buys a car and purchases warranty and

d. dependent grand-parents
Ans:- a b c d
9. Supply of goods by any unicorporated association or
body of persons to a member thereof for cash,
deferred payment or other valuable consideration
is .............
a. Supply of goods
Ac
b. Neither as a supply of goods nor a supply of services
c. Supply of services
d/ Either as a supply of goods or as a supply of services
Ans:- a b c d
10. Out of the IGST paid to the Central Government in
respect of import of goods or service, if the
registered taxable person does not avail the said
credit within the specified period, what is the
t
ad
maintenance of the car by paying nominal amount.
Car, warranty and maintenance here are a mixed
supply.
ii) Mr. A buys a car and purchases warranty and
maintenance of the car by paying nominal amount.
Car, warranty and maintenance here are a composite
supply.
iii) Mrs. A buys a microwave oven and some utensils for
use in microwave oven. Both microwave oven and
utensils are sold at a single price. Microwave oven
and its utensils here are a mixed supply.
iv) Mrs. A buys chocolates, juices and biscuits from a
shop. All items have different prices. Chocolates,
juices and biscuitsare a mixed supply. The correct
examples of composite and mixed supply are: -
a. i,iv
b. ii,iii

treatment? c. ii,iii,iv
a. refund it back to the taxable person d. None of the above
ar

b. Can be claimed after the expiry of the specified Ans:- a b c d

period
c. Apportion to the Central Government based on rate 14. Mr. Z has an agency of wholesale trading of a
equivalent to CGST on similar intra-State supply particular brand in Gas Stoves for Rajasthan and
ans Apportionment to the state where such supply Gujarat and has separate proprietorship firms in
takes place. each of the two States. In Gujarat, Mr. Z additionally
d. None of the above trades in shoes from the same firm. In the context
Sm

Ans:- a b c d of the above information, which of the following

statement is correct?
11. The provisions of apportionment of tax under IGST a. Mr. Z can operate with single registration for Gas
also apply to -------- Stoves business for Rajasthan and Gujarat. For
a. Interest Shoes business, he has to compulsorily take
b. Penalty separate registration since it is different business
c. Compounding sum realized in connection with tax vertical.
d. All of the above b. Mr. Z will have to get separate registration for each
Ans:- a b c d of the States i.e., Rajasthan and Gujarat for Gas
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stove Business. For shoes business, he has an

12. Suppose, One Business Group has 35 Business
Verticals within a state and has to take separate
GST registrations under the same PAN. How
many online registration applications with
scanned documents have to be filed by that
option to register separate business verticals
independently.
c. Mr. Z will have to compulsorily take 3 registrations
two for Gujarat (Gas Stoves and Shoes
separately) and one for Rajasthan business (Gas

14
 stoves). India) in Russia
d. Mr. Z can operate with single registration for Gas a. 1), 3) and 4)
Stoves business for Rajasthan and Gujarat and b. 2), 3) and 4)

y
Shoes business for Gujarat. c. 2) and 3)
Ans:- a b c d d. 1) and 2)
Ans:- a b c d

15. M/s. Jolly Electronics (P) Ltd., is an authorized

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dealer of M/s. GG Micro Ltd., located and registered
in Lucknow, Uttar Pradesh. It has sold following
items to Mr. Alla Rakha (a consumer): Answer:-

Product Amount Case Study Practice Question

refrigerator (500 litres) taxable@18% 40,000/-
1 d 1 b
Stabilizer for refrigerator @12% 5,000/-
LED television (42 inches) taxaxble @12% 30,000/- 2 b 2 b

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Split air conditioner (2 tons) taxable @28% 35,000/- 3 d d
3
Stabilizer for air conditioner taxable @12% 5,000/-
4 b 4 b
Total Value 1,15,000/-
M/s. Jolly Electronics (P) Ltd. has given a single invoice, 5 b 5 d
indicating price of each item separately to Mr. Alla Rakha. b c
Mr. Alla Rakha, has given a single cheque of Rs. 1,00,000/- 6 6
for all the items as a composite discounted price. State the
Ac 7 a 7 d
type of supply and the tax rate applicable on the same.
a. Composite supply; Highest tax rate applicable to 8 c 8 c
split air conditioner, i.e. 28%
b. Mixed supply; Highest tax rate applicable to split air 9 c 9 a
conditioner, i.e. 28%
10 a 10 c
c. Supply other than composite and mixed supply;
Highest tax rate applicable to split air conditioner d
11
i.e. 28%
d. Supply other than composite and mixed supply; a
t

12
respective tax rate applicable to each item
Ans:- a b c d 13 b
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16. Where any agent supplies goods on behalf of his 14 b

principal:
15 d
a. Such agent shall be jointly and severally liable to
pay the GST payable on such goods. c
16
b. The principal shall be jointly and severally liable to
pay the GST payable on such goods.
Sm

17 a
c. Both (a) and (b)
d. None of the above
Ans:- a b c d

17 Which of the following services received without

consideration amount to supply?
1) Import of services by a person in India from his son
well-settled in USA
2) Import of services by a person in India from his
V’

brother well-settled in Germany

3) Import of services by a person in India from his
brother (wholly dependent on such person in India)
in France
4) Import of services by a person in India from his
daughter (wholly dependent on such person in

15
4
2
3 Reverse Charge

Think GST
Think Vishal Sir..!
1. When was the notification in respect to suspension of mechanism?
RCM u/s 9(4) was being issued? a. 100% of tax paid
a. 13th October 2017 b. 50% of tax paid
b. 15th November 2017 c. Nil

y
c. 15th October 2017 d. Some portion of tax paid
d. None of the above Ans:- a b c d
Ans:- a b c d

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9. Which of the following statements are true?
2. In case of reverse charge who is liable to pay tax? a. Self – invoicing must be done
a. Supplier b. A single consolidated monthly invoice can be issued.
b. Recipient
c. Both statements are correct
c. Both a and b
d. Both statements are incorrect
d. None of these
Ans:- a b c d Ans:- a b c d
3. Who are the persons liable to pay tax under reverse
charge mechanism? 10 Is the below statement correct: “A person is not
a. Registered Supplier required to obtain registration if he is required to

ad
b. Registered Recipient pay tax under reverse charge but he has not
c. Unregistered Supplier exceeded his threshold limit”
d. Unregistered Recipient a. Incorrect, the person is required to take registration &
Ans:- a b c d pay tax under reverse charge irrespective the fact that
threshold is crossed or not.
4 Sec 9(4) of CGST reverse charge is applicable when b. Incorrect, if the person is required to pay tax under
supply of goods or services by reverse charge he shall obtain registration only if the
a. Unregistered supplier to registered person
Ac value of supply under reverse charge exceeds the
b. Unregistered supplier to unregistered person threshold limit.
c. Registered supplier to registered person c. Above statement is correct
d. Registered supplier to Unregistered person d. Correct, a person is required to obtain registration if he is
Ans:- a b c d required to pay tax under reverse charge and, he is
making taxable supplies irrespective of the threshold
5. When is the person eligible to claim the tax in case of limit.
RCM? Ans:- a b c d
a. Same month
b. Next month 11.Micro Apparels in Chennai, Tamil Nadu, avails fashion
t

c. Any of the two months designing services of ` 50,00,000 from Prabhu

d. In any month of the year Designs in Singapore. Who is liable to pay GST?
a. Micro Apparels
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Ans:- a b c d
b. Prabhu Designs
6. Can Input tax credit standing in the Electronic credit c. Both
d. None of the above.
ledger be utilized for payment of tax under Reverse
Ans:- a b c d
Charge Mechanism?
a. Yes 12 True or False: In case of legal services by an individual
Sm

b. No advocate including a senior advocate or firm of

c. Not Applicable advocated, GST is payable by recipient if he is a
d. May be business entity located in India.
Ans:- a b c d a. True
b. False
7 Is ITC available to the supplier, supplying goods / c.
services under Reverse Charge Mechanism d.
a. Yes Ans:- a b c d
b. No
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c. Not applicable 13. ABC Pvt. Ltd. appointed Mr. Z as their independent
d. Yes, if permitted by the authority director and paid him the sitting fees. Is this supply
Ans:- a b c d covered under RCM?
a. Yes
8. What is the amount of Input tax credit available to a b. No
composite dealer falling under Reverse charge c. Not taxable at all

16
 d. Taxable under forward charge 19 Bharat Jewellers paid `50,00,000 for sponsorship of
Ans:- a b c d Miss India beauty pageant for sponsorship service.
Who is liable to pay GST?
14. GST is payable by recipient of services in the a. Bharat Jewellers

y
following cases:- b. Miss India Beauty
(i)Services provided by way of sponsorship to ABC Ltd. c. both a 50% and b 50%
(ii)Services supplied by a director of Galaxy Ltd. to Mr. d. None of the above

em
Krishna.
Ans:- a b c d
(iii)Services by Department of Posts by way of speed
post to MNO Ltd.
20 GST is payable by the recipient under reverse charge
(iv)Services supplied by a recovering agent to SNSP
Bank on
a. (i) & (iii) a. Sponsorship service
b. (i) & (iv) b. Transport of goods by rail
c. (ii) & (iii) c. transport of passenger by air
d. (ii) & (iv) d. all of the above
Ans:- a b c d Ans:- a b c d

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15. In case of Goods Transport Agency (GTA) services, 21 Kokilabehen is appointed as an arbitral tribunal to
tax is to be paid under forward charge if: reliance Industry Ltd. GST is payable by
a. GST is payable @ 12% a. kokilabehen
b. GST is payable @ 5% and a factory registered under b. Reliance Industry Ltd.
the Factories Act, 1948 is the recipient of GTA c. Service of arbitral tribunal is Exempt
service. d. service of arbitral tribunal is not a supply
Ac
c. GST is payable @ 5% and an unregistered individual Ans:- a b c d
end customer is the recipient of GTA service.
d. None of the above 22. Mr. Vishal is appointed as a director of ABC Ltd.
Ans:- a b c d
company (not in capacity of employee) an earn sitting
16.Express Parcel Post Services provided by Department fees ` 5,00,000. Who is liable to pay GST ?
of Post to a business entity. The GST is liable to be a. Mr. CA Vishal
paid by: b. ABC Ltd. Company
a. business entity c. Exempt supply
b. Department of Post d. Not cover in a supply
t

c. Exempted supply Ans:- a b c d

d. Not at all supply.
Ans:- a b c d 23. Mr Veer is an agent of Life Insurance company. The
ar

insurance company pays commission ` 8,00,000

17.Mr. A businessman who take legal service from excluding taxes. Who is liable to pay GST ?
individual advocate and pay the tax under RCM by a. Mr. Veer
using b. Life insurance company
a. Electronic credit ledger c. Exempt supply
b. Electronic cash ledger d. no GST because taxable supply not exceed ` 20 lakh
Sm

c. Both a and b Ans:- a b c d

d. None of the above
Ans:- a b c d
24. In which case Govt. is not liable to pay tax
a. Renting of immovable property to registered person
18. ABC Ltd. avail service of Rudra goods transport b. Renting of immovable property to other than registered
agency for transportation of goods from factory person
located in Mumbai to its Nasik depot and paid freight c. Renting of immovable property for residential dwelling
`1,00,000 and GST is applicable @ 5%. Who will pay d. All of the above
GST? Ans:- a b c d
V’

a. Rudra goods transport agency

25 Goods transportation agency (GTA) is registered and
b. XYZ Ltd. company
does not avail the ITC. He provides GTA services to
c. both a 50% and b 50% another registered person. Will this transaction fall under
d. None of the above RCM? What shall be the GST Rate?
Ans:- a b c d a. RCM applicable, Rate – 5%

17
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2
 b. RCM applicable, Rate – 12% d. None of the above
c. RCM not applicable, Rate – 18% under forward charge Ans:-a b c d
d. Not taxable
Ans:- a b c d 32.Which supply of service is specified under sec 9(5)

y
a. Supply through ECO transportation of passengers by
26. ABC Pvt. Ltd. has taken consultancy services from an cab
engineer in USA. Who shall be liable to pay tax and b. Supply through ECO renting of accommodation by

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under what head? unregistered hotels
a. ABC Pvt. Ltd. will pay the tax, IGST c. Supply through ECO service by unregistered plumber,
b. ABC Pvt. Ltd. will pay the tax, CGST and SGST housekeeper, etc.
c. Engineer will pay the tax, IGST d. all of the above
d. Engineer will pay the tax, CGST & SGST Ans:- a b c d

Ans:- a b c d
33. Ola being an E – commerce operator provides cab
27. Mr. A was having Rs.50,000 in his credit ledger in the services to the passengers through various local
month of January, 2018 and in the same month he service providers. The liability to pay tax on such
made purchases on which tax of Rs. 30,000 under services shall be applicable to:

ad
RCM was to be paid. Which of the following method a. Ola
can be used for the same? b. Passengers
a. Pay Rs. 30,000 by utilizing ITC of Rs. 50,000 c. Local Service Providers
b. Pay Rs. 30,000 from cash ledger d. None
c. Pay Rs. 15,000 by cash and utilize ITC for the balance Ans:- a b c d
amount
d. Anyone of the above can be followed 34. Mr. Alok had to transport his personal goods from
Ans:- a b c d
Ac Mumbai to Goa. He contacts Sigma travel services.
Sigma travels is passenger bus traveler and also does
28. GTA is under expansion mode and is acquiring lot of transportation of goods i.e., Goods Transport Agency.
trucks for the transportation. It wants to take the ITC He transports goods of all persons including non-
on such capital goods. What rate shall he charge in passengers.
order to avail the ITC? Mr. Alok hands over the goods to Sigma travel
a. 18% services. Sigma travels issues consignment note for
b. 12% his goods. Alok is an unregistered person. What will be
c. 5% GST scenario in this case?
d. 28% a. Goods transport agency service rendered to un-
t

Ans:- a b c d registered person is exempt from tax

b. Goods transport agency is required to pay GST under
29. ABC National Bank appointed Mr. A, a recovery agent reverse charge for service rendered to un-registered
ar

in order to recover the amount paid to a defaulter Mr. person

B. who shall pay the tax in this supply? c. Unregistered person is required to pay GST to transport
a. ABC National Bank agency which in turn will be deposited by Goods
b. Mr. A transport agency to government.
d. None of the above
c. Mr. B
Ans:- a b c d
d. None of them
Sm

Ans:- a b c d
30. Mr. B, a GTA in Delhi supplied services of Rs. 60,000 to
Mr. Q, a registered person in Delhi and the entire
amount was being paid to the GTA. What shall be
the tax amount to be paid under RCM?
a. Rs. 1,500 each in CGST and Delhi GST
b. Rs. 3,000 in IGST
c. Rs. 2,857 each in CGST and Delhi GST
d. Rs. 2,857 in IGST
V’
35. Which of the following legal services does not fall
under RCM provisions as contained under section 9(3)
of the CGST Act-
a. Representation services provided by an individual
advocate
b. Representation services provided by a senior advocate
c. Representation services provided by a firm of advocates
d. Legal services provided by an advocate to an
unregistered individual
Ans:- a b c d

Ans:- a b c d

31. Which category of supply specify in sec 9(5)?

a. Supply of goods only
b. Supply of service only
c. Both a and b

18
Answer:-

1 a 21 b

2 b 22 b

3 b 23 b

4 a 24 a

5 a 25 a

6 b 26 a

7 b 27 b

8 c 28 b

9 a 29 a

10 a 30 a

11 a 31 b

12 a 32 d

13 a 33 a

14 b 34 a

15 a 35 d

16 b

17 b

18 b

19 a

20 a

19
4
2
 Composition
4 Scheme
1. The total composition rate of tax for manufacturers c. Rs. 1 crore
under composition scheme is: d. none of the above
a. 0.5% of turnover Ans:- a b c d

b. 5% of turnover

y
c. 1% of turnover 6. According to Section 2 (6) of the CGST Act, 2017
d. 2.5% of turnover. “aggregate turnover” will include
Ans:- a b c d a. value of all taxable supplies

2. ABC Ltd., a manufacturer has got itself registered in
Delhi on 1.2.2018 in composition scheme. It makes a
supply to XYZ Ltd., a registered entity in Delhi. It is
confused in respect to what is the GST rate applicable
on it under CGST?
a. 0.5%
b. 1%
c. 2%
em
b. value of all outward supplies – whether taxable or non-
taxable, whether exempt or non-exempt, whether
zero-rated or not, whether under forward charge or
reverse charge
c. value of outward supplies as well as inward supplies
on which tax is payable on reverse charge basis
d. value of outward supplies under forward charge and
value of inward supplies with reverse charge
Ans:- a b c d

ad
d. 2.5%
Ans:- a b c d 7.Which of the following will be excluded from the
computation of turnover?
3.To be eligible for registration under Composition a. Value of taxable supplies
scheme it is required that the aggregate turnover of b. Value of exempt Supplies
a registered tax-payer should not exceed c. Non-taxable supplies
__________ in the preceding financial year. (The d. Value of inward supplies on which tax is paid on
limit is _______ for Special Category States (other reverse charge basis
Ac Ans:-
than State of J&K & Uttrakhand) a b c d

a. Rs. 1,00,00,000; Rs. 75,00,000

b. Rs. 50,00,000; Rs. 75,00,000 8. In computation of aggregate turnover for composition
c. Rs. 50,00,000; Rs. 25,00,000 levy, which of the following item should be excluded
d. None of the above from the aggregate turnover?
Ans:- a b c d a. The value of exported goods/services
b. Inter-state supplies between distinct persons having
4. Mr. Fardeen Khan, is the owner of a proprietorship firm same PAN
(located in the State of Jammu and Kashmir), which is c. Compensation Cess
d. Supply on own account and on behalf of principal.
t

engaged in trading of ice-cream (not containing

cocoa) and supplies the same locally within the same Ans:- a b c d
State itself. The turnover details of his firm are as
ar

under: 9. Raj Ltd. is having 4 places of business – 2 in Delhi

Ü For the period April, 2016 to March, 2017: Rs. (Registered), 1 in Maharahstra (Registered) and 1 in
80,00,000/- Madras (Unregistered as selling Alcholic liquor for
Ü For the period April, 2017 to June, 2017: Rs. human consumption) 'Aggregate Turnover' shall be
25,00,000/- a. Aggregate TO from all 4 places of business (having
Ü For the period July, 2017 to March, 2018: same PAN);
Sm

Rs.75,00,000/- b. Aggregate TO of all registered places – 2 places in

He wants to opt for Composition Scheme. State the Delhi and 1 in Maharashtra (registered with same
composition turnover limit for the State of Jammu and PAN);
Kashmir and whether he is eligible to opt for Composition Ans:- a b c d

Scheme or not. 10. Rama Ltd. has provided following information for the
a. Rs. 75,00,000/-: Yes month of September:
b. Rs. 75,00,000/-: No (I) Intra-State outward supply ` 8,00,000/-
c. Rs. 1,00,00,000/-: Yes (ii) Inter-State exempt outward supply` 5,00,000/-
d. Rs. 80,00,000/-: Yes (iii) Turnover of exported goods ` 10,00,000/-
Ans:- a b c d (iv) Payment made for availing GTA services ` 80,000/-
V’

Calculate the aggregate turnover of Rama Ltd.

5. Mr. X, a registered supplier of Meghalaya wants to opt a. ` 8,00,000/-
for composition levy. The turnover limit for b. ` 23,80,000/-
composition levy is- c. ` 23,00,000/-
a. Rs. 50 lakh d. ` 18,00,000/-
b. Rs. 75 lakh Ans:- a b c d
20
 16. Mr. A, a composition dealer who trades in garments
11 ABC Pvt. Ltd. is having place of business in 3 states has received an order from China of Rs 5 lacs. Can
namely Haryana, Punjab & Rajasthan each having accept this order?
turnover of Rs. 20 lacs, 60 lacs, 80 lacs a. Yes

y
respectively. Which State is eligible to opt for b. No
composition scheme? c. Maybe
a. Haryana d. Yes, with prior permission of Central Government

em
b. Punjab Ans:- a b c d
c. Rajasthan
d. None of the above 17. Mr. Kanjoos located in Delhi wants to opt for
Ans:- a b c d composition scheme for financial year 2018-19. He
is engaged in trading of branded flour which is
12. As per the CGST Act, 2017, “exempt supply” means taxable @ 5% and unbranded flour which is taxable
supply of any goods or services at 0%. Turnover of branded flour in FY 2017-18: Rs.
(i) Which attracts nil rate of tax 70,00,000 Turnover of unbranded flour in FY 2017-
(ii) Which may be wholly exempt from tax u/Sec 11 or 18: Rs. 20,00,000 He was also providing service in

ad
u/Sec 6 of the IGST Act the previous year by way of renting of a residential
(iii) Which is non-taxable supply Select the correct unit for which he is charging Rs. 1,00,000 per
answer from the options given below : month as rent. Calculate his aggregate turnover to
a. (ii) determine his eligibility to opt for composition
b. (I) scheme?
c. (iii) a. Rs. 90,00,000
d. All of the above b. Rs. 70,00,000
Ans:- a b c d c. Rs. 1,02,00,000
Ac
d. Rs. 91,00,000
13. ABC Ltd., a trader has got itself registered in Delhi Ans:- a b c d
on 1.2.2018 in composition scheme. In the month of Note:- ICAI has taken this answer but according to us it is
Aug’18, it make supply of taxable goods worth Rs. 3 (c) i.e. 1,02,00,000 as per the definition of aggregate
lacs and exempted goods worth Rs. 1 lac. On what turnover define in sec 2(6)
value it shall pay the GST to the Government?
a. Rs. 1 lac 18. Which of the following manufacturer cannot opt for
b. Rs.3 lacs composition levy?
c. Rs.4 lacs a. Manufacturer of pan masala
t

d. Rs.2 lacs b. Manufacturer of ice cream

Ans:- a b c d c. Manufacturer of tobacco substitutes
d. All of the above
ar

14. Mr. Bala has made supply (within State) of a taxable
goods which is of Rs. 17 lakh, export supplies of
Rs. 3 lakh and intra-state supply of exempt services
of Rs. 4 lakh. His aggregate turnover as per section
2(6) of the CGST / SGST Act, 2017 is :
a. Rs. 17 Lakhs
Sm
Ans:- a b c d
19. Which of the following persons can opt for the
composition scheme?
1) Registered person whose aggregate turnover in the
preceding financial year did not exceed Rs. 75

b. Rs. 20 Lakhs lakh.

c. Rs. 24 Lakhs 2) Registered person whose aggregate turnover in the
d. None of the above preceding financial year did not exceed Rs. 1
Ans:- a b c d crore.
3) A person engaged in business of Pan Masala,
15 ABC Pvt. Ltd., a registered entity in Delhi in Tobacco and manufactured tobacco substitutes
composition scheme has received order from 4 4) A person engaged in the business of Ice Cream,
states as specified below of Rs. 5 lacs, 6 lacs, 7 lacs other edible ice, whether or not containing Cocoa.
& 2 lacs respectively. Being a composition dealer, 5) A person engaged exclusively in the providing
which order can he accept? restaurant service.
V’

a. Delhi 6) A person engaged exclusively in supply of

b. Haryana medicines.
c. Rajasthan Which of the above are correct:-
d. Maharashtra a. 1,2,3,5
Ans:- a b c d b. 1,2,5,6
c. 2,3,4,5
21
4
2
 d. 3,4,5,6 Ans:- a b c d

Ans:- a b c d

24. Whether a restaurant serving alcohol along with

20. Which of the following statements is not correct for other foods etc. to its customers can opt for

y
a tax payer who has opted for composition composition scheme under Section 10?
scheme? a. Yes
a. A registered person supplying goods under the b. No

em
composition scheme shall issue a bill of supply. c. None of the above
b. Last date for payment of liability towards tax, d. Maybe
interest, penalty, fee or any other sum is 20th day Ans:- a b c d
of each month.
c. A composition dealer shall mention the words 25. Can a person paying tax under composition
“Composition taxable person, not eligible to collect scheme make supplies of goods to SEZ located
tax on supplies” at the top of the bill of supply in same State?
issued by him. a. Yes
d. Last date for payment of liability towards tax, b. No

ad
interest, penalty, fee or any other sum is 18th day c. Yes, subject to prior approval of the Central
of the month following each quarter. Government
Ans:- a b c d d. Yes, subject to prior approval of the concerned
State Government
21. Which of the following person cannot opt for Ans:- a b c d
composition scheme?
a. Mr. B, a garment trader having turnover of Rs. 40 26. ABC Pvt. Ltd., a Mumbai based manufacturer of the
lacs. He further rents out his shop and charges Rs. pan masala, has started manufacturing biscuits
70,000 per month.
Ac within same PAN. His threshold of Rs. 20 lacs is
b. Mr. C, manufacturer of hand bags having turnover crossed but is expected to be below Rs. 80 lacs in
upto Rs. 60 lacs the current financial year. Can he opt for
c. Mr. D, selling hand bags through e – commerce composition scheme?
portal which is not liable to collect tax at source U/s a. Yes
52 b. No
d. None of the above c. Maybe
Ans:- . a b c d d. Yes, with prior approval
Ans:- a b c d
22. In which of the following condition the person
t

cannot pay tax under composition scheme? 27. Mr. A is a manufacturer of ice cream. If all other
a. he was not engaged in the manufacture of goods as conditions satisfies, the total effective
ar

notified under clause (e) of sub-section (2) of composition tax rate will be:
section 10, during the preceding financial year. a.1%
b. he shall mention the words “composition taxable b. 5%
person, not eligible to collect tax on supplies” at the c. 2%
top of the bill of supply issued by him. d. Not eligible for composition scheme.
c. He is a casual taxable person Ans:- a b c d
Sm

d. the goods held in stock by him on the appointed day

have not been purchased in the course of inter-
State trade
Ans:- a b c d
23. Which of the following persons is not eligible for
composition scheme even though their aggregate
turnover does not exceed Rs. 1 crore in preceding
FY, in Uttar Pradesh?
a. A person supplying restaurant services
V’
28. 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?
a. Yes
b. No
c. Yes, but with prior permission of Central
Government
d. No, but with prior permission of respective State

b. A person supplying restaurant services and earning Government

bank interest Ans:- a b c d

c. A person supplying restaurant services and

warehousing of rice 29.Can a registered person opt for composition
d. A person supplying restaurant services and scheme only for one out of his 3 business verticals
warehousing of processed tea having same Permanent Account Number?

22
 a. Yes extending loans/deposits does not make Grand
b. No Foods ineligible for composition scheme.
c. Yes, subject to prior approval of the Central (5) Supply of services other than restaurant service -
Government supply of farm labour and supply of service of

y
d. Yes, subject to prior approval of the concerned extending loans/deposits - by Grand Foods
State Government makes it ineligible for composition scheme.
Ans:- a b c d a. (1) and (4)

em
b. (2) and (4)
30. Calculate the tax to be paid by Mr. A, a composition c. (1) and (5)
dealer who is involved in trading of garments. d. (3) and (5)
Details of his business is as below: Ans:- a b c d

Purchases = Rs. 30,000 (including GST of 4,500)

Cost of products sold = Rs. 7,00,000 34. Can the person operating in regular scheme shift to
Invoice value = Rs. 9,00,000 composition scheme in middle of the financial
a. Rs. 3,000 year?
b. Rs. 7,000 a. Yes

ad
c. Rs. 9,000 b. No
d. Rs. 2,542 c. None of the above
Ans:- a b c d d.
Ans:- a b c d
31. ABC Pvt. Ltd., has started his business in Delhi and
has got himself registered in Composition 35. Can a registered person opting for composition
Scheme. He has purchased capital goods worth scheme collect GST on his outward supplies?
Rs. 1,28,000 (tax amount Rs. 28,000) and inputs a. Yes, in all cases
Ac
worth Rs. 50,000 (tax amount Rs. 7,000). What is the b. Yes, only on such goods as may be notified by the
eligible amount of ITC that it can claim? Central Government
a. Rs. 28,000 c. Yes, only on such services as may be notified by the
b. Rs. 7,000 Central Government
c. Rs. 35,000 d. No
d. Zero Ans:- a b c d
Ans:- a b c d
36. A Is composition dealer required to maintain books
32. Will composition supplier make the payment of of account as per GST Laws?
t

CGST & SGST in separate heads or shall make one a. Yes

combined payment? b. No
a. Yes, pay under separate heads c. May be
ar

b. No, pay a consolidate amount d. None of the above

c. Maybe Ans:- a b c d
d. Make payment under IGST
Ans:- a b c d 37. In which form can the person file for withdrawal of
composition scheme?
33 Grand Foods is engaged in supplying restaurant a. Form GST CMP-01
Sm

service in Delhi. In the preceding financial year, b. Form GST CMP-02

it has an aggregate turnover of ` 90 lakh from
restaurant service and ` 10 lakh from supply of
farm labour and has earned a bank interest of ` 10
lakh. Which of the following statements are true
in the given case?
(1) Aggregate turnover of Grand Foods, for
determining eligibility for composition scheme, in
the preceding FY is ` 90 lakh.
(2) Aggregate turnover of Grand Foods, for
V’
c. Form GST CMP-03
d. Form GST CMP-04
Ans:- a b c d
38. A person who has opted for composition levy is
required to file quarterly return in Form GSTR-4 on
or before:
a. 18th day of the succeeding the quarter
b. 20th day of the succeeding the quarter

determining eligibility for composition scheme, in
the preceding FY is ` 100 lakh.
(3) Aggregate turnover of Grand Foods, for
determining eligibility for composition scheme, in
the preceding FY is ` 110 lakh.
(4) Supply of farm labour and supply of service of
c. 25th day of the succeeding the quarter
d. 30th day of the succeeding the quarter.
Ans:- a b c d
39. Which of the following information is not required
to be furnished by a composition taxpayer for

23
4
2
 quarter April to June in FORM GSTR-4?
(i) import of service Answer:-
(ii) invoice wise inter-State and intra-State inward
supplies received from un-registered persons

y
1 c 21 a
(iii) invoice wise inter-State and intra-State outward
supplies made to registered persons 2 a 22 c
(iv) invoice wise inter-State and intra-State outward

em
supplies made to un-registered persons 3 a 23 d
a. (I), (ii)
b. (iii), (iv) 4 c 24 b
c. (I), (ii), (iv)
5 b 25 b
d. All of the above
Ans:- a b c d
b
6 26 b

7 d 27 d

ad
8 c 28 a

9 a 29 b

10 c 30 c

11 d 31 d
d
Ac 12 32 a

13 b 33 a

14 c 34 b

15 a 35 d

16 b 36 a

17 a 37 d
t

18 d 38 a
ar

19 b 39 b

20 b
Sm
V’

24
5 Time of Supply
1. Which section governs the provisions regarding
determining time of supply of goods? 8. Which notification removed the requirement of
a. Section 12 payment of tax on advance receipt case of

y
b. Section 13 supply of goods?
c. Section 14 a. Notification No. 10/2017 – Central Tax dated
d. Section 15 15.11.2017
Ans:- a b c d b. Notification No. 66/2017 – Central Tax dated

em
15.11.2017
2. Which section governs the provisions regarding c. Notification No. 70/2017 – Central Tax dated
determining time of supply of services? 15.11.2017
a. Section 12 d. None of the above
b. Section 13 Ans:- a b c d
c. Section 14
d. Section 15 9. The relaxation of non payment of taxes on the
Ans:- a b c d advance receipt is only to the supplier of goods
and not to the providers of service.

ad
3. The time of supply fixes the point when the a. Correct
_______________ to / of GST arises. b. Incorrect
a. Liability c. Partially correct
b. Payment d. None of the above
c. Provision Ans:- a b c d
d. Recovery
Ans:- a b c d 10. Mr. Ram sold goods to Mr. Shyam worth `
Ac 5,00,000. The invoice was issued on 15th
4. Reverse charge means the liability to pay tax by November. The payment was received on 30th
the _______________ of goods or services or November. The goods were supplied on 20th
both instead of the _______________ of such November. The time of supply of goods will be:—
goods or services or both. a. 15th November
a. Recipient, Supplier b. 30th November
b. Recipient, Agent c. 20th November
c. Supplier, Recipient d. None of the above.
d. Agent, Recipient Ans:- a b c d
Ans:- a b c d
t

11. M/s ABC made an arrangement with M/x PQR for

5. What is the date of receipt of payment? supply of goods on 15th July, at this time goods
a. Date on which payment is entered in the books of didn't cross frontiers. The payment of goods has
ar

account been made on 16th July, while the invoice was

b. Date on which payment is credited to the bank made on 18th July. What will be the time of supply
account in such a case?
c. Earlier of (a) or (b) a. 15th July
d. Either of (a) or (b) b. 16th July
Ans:- a b c d c. 18th July
Sm

6. What is time of supply of goods, in case of
forward charge?
a. Date of issue of invoice
b. Due date of issue of invoice
c. Date of receipt of consideration by the supplier
d. Earlier of (a) & (b)
Ans:- a b c d
7. What is time of supply of goods, in case of
supplier opting for composition levy under
V’
d. 16th July or 18th July whichever is suitable to
supplier
Ans:- a b c d
12. Determine the time of supply of goods
a. Date of issue of Invoice by supplier - 21st July
b. Date of dispatch of goods by the supplier – 22nd July
c. Date of receipt of payment in bank account – 15th
June
d. Date of record of payment in books of account – 17th

Section 10 of the CGST Act, 2017? June

a. Date of issue of invoice Ans:- a b c d
b. Date of receipt of consideration by the supplier
c. Later of (a) & (b) Q.13. Banke Bihari (Pedewala), is a famous sweets
d. Earlier of (a) & (b) maufacturer, located and registered in Mathura,
Ans:- a b c d Uttar Pradesh. He received an order for 200 Kg. of
25
4
2
 sweets on 2nd November, 2018 from M/s.
Ghoomghoom Travels (P) Ltd., located and
registered in same locality of Mathura for a total
consideration of Rs. 1,00,000/- on occasion of
Diwali festival. All 200 Kg. sweets were delivered
to M/s. Ghoomghoom Travels (P) Ltd. on 5th
November, 2018, but without invoice, as
accountant of Mr. Banke Bihari was on leave on
that day. However, the invoice was raised for the
same on 6th November, 2018, when the
accountant joined the office after leave. Payment
in full was made on 7th November, 2018.
Determine the time of supply of goods in this case.
a. 2 nd November, 2018
b. 5 th November, 2018
c. 6 th November, 2018
d. 7 th November, 2018
Ans:- a b c d
14. What is time of supply of goods liable to tax
under reverse charge mechanism?
a. Date of receipt of goods
b. Date on which the payment is made
c. Date immediately following 30 days from the date
of issue of invoice by the supplier
Ac
d. Earlier of (a) or (b) or (c)
Ans:- a b c d
15. On 04.09.2018, supplier invoices goods taxable
on reverse charge basis to ABC & Co. ABC & Co.
receives the goods on 12.09.2018 and makes
payment on 30.9.2018. determine the time of
supply.
a. 04.09.2018
t
b. 04.10.2018
c. 12.09.2018
ar
d. 30.09.2018
Ans:- a b c d
16. Kutch Refineries supplies LPG to XYZ Ltd. by a
pipeline under a contract. The terms of contract
are: (i) Monthly payment of ` 2 lakh to be made
Sm
by the recipient on fifth day of the month. (ii) A
quarterly statement of the goods dispatched and
payments made will be issued by seventh day of
the month succeeding the relevant quarter.
August 5, September 5, Payments of ` 2 Lakh made in
October 5 each month
October 7 Statement of accounts issued by
supplier for the quarter july-September
October 17 Differential payment of ` 56,000
V’
received by supplier for the quarter
July-September as per statement
of accounts
Which of the following statements is true?
a. Invoice will be issued on August 5, September 5,
26
October 5 and October 7.
b. Invoice will be issued on August 5, September 5 and
October 5.
c. Invoice will be issued on August 5, September 5,
y
October 5, October 7 and October 17
d. None of the above
Ans- . a b c d
em
17. Mr. A, who has opted for composition levy, supplies
goods worth Rs. 24,300 to Mr. B and issues an
invoice dated 25.09.2018 for Rs. 24,300. and Mr. B
pays Rs. 25,000 on 1.10.2018 against such supply of
goods. The excess Rs 700 (being less than Rs.
1,000) is adjusted in the next invoice for supply of
goods issued on 5.01.2018. Identify the time of
supply and value of supply:
ad
a. Rs. 25,000 – 1.10.2018
b. For Rs. 24,300 – 25.09.2018 and for Rs. 700 –
1.10.2018
c. For Rs. 24,300 – 25.09.2018 and for Rs. 700 –
5.10.2018.
d. (b) or (c) at the option of supplier, who has opted
for composition levy
Ans:- a b c d
18. What is the time of supply of service if the
invoice is issued within 30 days from the date of
provision of service?
a. Date of issue of invoice
b. Date on which the supplier receives payment
c. Date of provision of service
d. Earlier of (a) & (b)
Ans:- a b c d
19. Mr. X enters into a contract with a client for
supply of certain services on 18.12.2017. GST is
payable on such services under forward charge.
Services are supplied on 25.12.2017 and
invoiced on 05.01.2018. The client makes
payment by cheque for the services on
29.12.2017 and such payment is credited to the
bank account of Mr. X on 06.01.2018. The
payment is recorded in the books of account of
the client and Mr. X on 30.12.2017 and 07.01.2018
respectively. The time of supply of services is:
a. 29.12.2017
b. 30.12.2017
c. 06.01.2018
d. 05.01.2018
Ans:- a b c d
20. M/s. Radhika Travels (P) Ltd., purchased a bus
chassis from M/s. Jyoti Motors Ltd., for a
consideration of Rs. 80.00 Lakh on 1-Aug-2018.
M/s. Radhika Travels (P) Ltd., sent the bus chassis
for body building to M/s. Hanumant Fabricators,
and paid in advance the total consideration of Rs.
25.00 Lakh on 10-Aug2018. M/s. Hanumant
 Fabricators, after completing the bus body,
informed M/s. Radhika Travels (P) Ltd., for
inspection of the work done on 1-Sep-2018. M/s.
Radhika Travels (P) Ltd., visited the work shop of
M/s. Hanumant Fabricators, on 7-Sep-2018, and
confirmed that the bus body was in accordance
with the terms of the contract. M/s. Hanumant
Fabricators, raised an invoice of Rs. 25.00 Lakh
on 15-Sep-2018, and supplied chassis along with
the bus body so constructed, along with the
invoice on 16-Sep-2018.
State the time of supply in this case, out of
the choices given below-
a. 10-Aug-2018
b. 7-Sep-2018
c. 15-Sep-2018
d. 16-Sep-2018
Ans:- a b c d
21. Mr. A purchases redeemable vouchers worth INR
8000/- on 1st January. The vouchers are
redeemable against purchase of any goods. The
vouchers are valid till 30th June. What will be the
time of supply in case of such vouchers?
Ac
a. 1st January
b. 30th June
c. The date of redemption of vouchers
d. None of the above
Ans:- a b c d
22. Value of services rendered is Rs. 1,00,000/. Date
of issue of invoice is 5th October 2018. Advance
Received is Rs. 25,000/- on 20th September 2018.
t
Balance amount received on 7th October 2018.
What is the time of supply for Rs. 1,00,000/-
ar
a. 5th October 2018 for Rs. 1,00,000/-
b. 20th September 2018 for Rs. 1,00,000/-
c. 20th September 2018- Rs.25,000/- and 5th
October 2018 for Rs. 75,000/-
d. 20th September 2018- Rs. 25,000/- and 7th
October 2018 for Rs. 75,000/-
Ans:- a b c d
Sm
23. What is the time of supply of service in case of
reverse charge mechanism?
a. Date of payment as entered in the books of
account of the recipient
b. Date immediately following 60 days from the date
of issue of invoice
c. Date of invoice
d. Earlier of (a) & (b)
V’
Ans:- a b c d
24 What is the time of supply of service in case an
associated enterprise receives services from the
service provider located outside India?
a. Date of entry in the books of account of
associated enterprise(recipient)
b. Date of payment
c. Earlier of (a) & (b)
y
d. Date of entry in the books of the supplier of
service
Ans:- a b c d
em
25. 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.
a. 1 year, annual
b. 3 months, periodic
c. 6 months, half yearly
d. 1 year, periodic
ad
Ans:- a b c d
26. 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?
a. At the option of the supplier – Invoice date or Date
of receipt of consideration
b. Date of issue of invoice
c. Date of receipt of consideration.
d. Date of entry in books of account
Ans:- a b c d
27. What is the time of supply of vouchers when the
supply with respect to the voucher is
identifiable?
a. Date of issue of voucher
b. Date of redemption of voucher
c. Earlier of (a) & (b)
d. (a) & (b) whichever is later
Ans:- a b c d
28. What is the time of supply of vouchers when the
supply with respect to the voucher is not
identifiable?
a. Date of issue of voucher
b. Date of redemption of voucher
c. Earlier of (a) & (b)
d. (a) & (b) whichever is later
Ans:- a b c d
29. ABC Ltd. has purchased for its customers 50
vouchers dated 20.8.2018 worth Rs.100 each
from PQR Ltd., a footwear manufacturing
company. The vouchers were issued by ABC
Ltd. on 20.09.2018. the vouchers can be
encashed at retail outlets of PQR Ltd. The
employees of ABC Ltd. encashed the same on
01.10.2018. Determine the time of supply of
vouchers.
a. 20.08.2018
27
4
2
 b. 20.09.2018
c. 01.10.2018
d. Supply is not identified
Ans:- a b c d
30. Ms. A purchased a gift voucher (it can be
redeemed against any product of the
departmental store) from a super market worth
Rs.2,000 on 30.7.2018 and gifted it to her friend
on the occasion of her marriage on 05.08.2018.
her friend encashed the same on 01.09.2018 for
purchase of a watch. Determine the time of
supply.
a. 30.07.2018
b. 05.08.2018
c. 01.09.2018
d. Supply is identified
Ans:- a b c d
31 M/s. Tanatan received testing services from
Aquarian Solution (P) Ltd. on 10-May-2018. The
payment was entered in the books of account of
M/s. Tanatan on 16-May-2018 and was credited in
the bank account of supplier on 19-May-2018. In
Ac
the meantime, supplier issued invoice on 18-
May-2018. What will be the time of supply in this
case?
a. 10-May-2018
b. 18-May-2018
c. 16-May-2018
d. 19-May-2018
Ans:- a b c d
t
32. What is the time of supply of goods in residuary
cases, in case where a periodical return has to
ar
be filed?
a. Date on which return is to be filed
b. Actual date of filing of return
c. Date of payment of tax
d. Date of collection of tax
Ans:- a b c d
Sm
33. What is the time of supply in case of addition in
the value of way of interest, late fee or penalty or
any delayed payment of consideration?
a. Last date on which such late fees / penalty has
been charged
b. Date of payment of such additional amount
c. Date of collection of whole amount
d. It doesn’t constitute supply
Ans:- a b c d
V’
34. Mr. A entered into a contract with mr. C & agreed
to make the payment by 30th September 2018. if
the payment is not made in time, then he shall
pay late fees @ Rs. 100/day. No payment of late
fees has been made so far. What shall be the
28
time of supply in respect of the late fees due on
mr. A?
a. September 2018
y
b. October 2018
c. Time of supply has not arisen
d. None of the above
em
Ans:- a b c d
35. Where goods are packed and transported with
insurance, the supply of goods, packing
materials, transport and insurance is a composite
supply and supply of goods is the principal
supply. Which section will govern the time of
supply provisions in this case?
a. Section 12
b. Section 13
ad
c. Section 14
d. Section 15
Ans:- a b c d
Sec 14
36. Om which of the following situations, ‘New rate’
shall be applicable?
a. When the goods have been supplied before the
change in rate of tax but issue of invoice and
receipt of payment is after the change in rate of
tax.
b. When the goods have been supplied after the
change in rate of tax but issue of invoice and
receipt of payment is before the change in rate of
tax.
c. When the supply of goods and issue of invoice has
been done before the change in rate of tax but
receipt of payment is after the change in rate of
tax.
d. When the supply of goods and receipt of payment
has been done before the change in rate of tax.
Ans:- a b c d
37. In which of the following situations, ‘Old rate’
shall be applicable?
a. When the goods have been supplied before the
change in rate of tax but issue of invoice and
receipt of payment is after the change in rate of
tax.
b. When the goods have been supplied after the
change in rate of tax but issue of invoice and
receipt of payment is before the change in rate of
tax.
c. When the supply of goods and issue of invoice
has been done after the change in rate of tax but
receipt of payment is before the change in rate of
tax.
d. When the supply of goods and receipt of payment
has been done after the change in rate of tax but
 issue of invoice is before the change in rate of tax. dispatched from the godown on the same date. The
Ans :- a b c d payment of the same goods was received by M/s
ABC on 2nd September. Which of the following rate
38. If 9% of the work is complete before the change in is applicable in this transaction?

y
rate of tax but invoice can be raised only after a. Lower of the two i.e. 18%
completion of supply, then what is the rate of tax b. Higher of the two i.e. 28%
to be applied? c. 28% as supply has completed and payment has
a. New tax rate been received after change of rate to 28%

em
b. Old tax rate d. 18% as date of invoice and dispatch has happened
c. Either (a) or (b) before change of tax rate.
d. None of the above Ans;- . a b c d

Ans:- a b c d
43. Mr. Tommy entered into a contract for supply of
39. An online portal, Best Info, raises invoice for service of exploration of petroleum crude on 15 -
database access on 21st February, 2017 on Roy & Jan2018. He raised the invoice on 20-Jan-2018 and
Bansal Ltd. The payment is made by Roy & received the payment via cheque on 24-Jan-2018
Bansal Ltd. by a demand draft sent on 25th which he presented to bank for clearance on the

ad
February, 2017 which is received and entered in same day. On 25-Jan-2018, the rate of tax on this
the accounts of Best Info on 28th February, 2017. service changed from 18% to 12%. The payment was
Best Info encashes the demand draft and credited in his bank account on 31-Jan-2018,
thereafter, gives access to the database to Roy & assuming 27-Jan-2018, 28-Jan-2018, 29-Jan-2018,
Bansal Ltd from 3rd March, 2017. In the and 30-Jan-2018 to be working days. The service
meanwhile, the rate of tax is changed from 1st was rendered to the recipient on 1-Feb-2018. What
March 2017. What is the time of supply of the will be the rate of tax and time of supply in this
service of database access by Best Info? case?
a. 25th February, 2017
Ac
a. 18%, 20-Jan-2018
b. 28th February, 2017 b. 18%, 24-Jan-2018
c. 21st February, 2017 c. 12%, 31-Jan-2018
d. 3rd March d. 12%, 1-Feb-2018
Ans:- a b c d Ans:- a b c d

40. Determine the amount of GST in case of supply of

service of Rs. 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
t

increased from 5% to 12% w.e.f. 01-09-2018.

a. Rs. 50,000
b. Rs. 1, 00,000
ar

c. Rs. 70,000
d. Rs. 1, 20,000
Ans:- a b c d Answer:-

41. In cases of change in rate of tax and amount is 1 a 12 a 23 d 34 c

credited to the bank account after 4 working days
Sm

2 b 13 b 24 c 35 a
from the date of change in rate of tax, the date of
receipt of payment will be: 3 a 14 d 25 b 36 a
a. Date of book entry or date of bank entry, whichever
4 a 15 c 26 a 37 b
is earlier
b. Date of bank entry 5 c 16 a 27 a 38 a
c. Date of book entry
6 d 17 d 28 b 39 c
d. Date of book entry or date of bank entry, whichever
is later. 7 d 18 d 29 b 40 d
Ans:- a b c d
8 b 19 d 30 c 41 b
V’

42. M/s ABC is regular dealer registered under GST in 9 a 20 a 31 b 42 d

Jaipur. He supplies goods to M/s PQR of
Ahmedabad. The tax rate on items supplied 10 a 21 c 32 a 43 c
increased from 18% to 28% w.e.f 01st September. 11 c 22 c 33 b
The goods were supplied by M/s ABC with invoice
date of 31st August and goods were also

29
4
2
6 Value of Supply

Think GST !
Think Vishal Sir...!!
 1. The value of supply of goods and services shall be received payment in US dollars. Does the
the - consideration as received falls within the ambit of
a. Transaction value money
b. Retail sale price a) Yes

y
c. Wholesale price b) No
d. None of above c) As per the opinion of Appropriate authority
Ans: a b c d d) None of the above

em
Ans: a b c d
2. Value of supply shall be the transaction value,
if __________________ 8. Consideration excludes:
a. Transaction is between unrelated parties a. Payment in money or otherwise for supply
b. Price is the sole consideration b. Monetary value of an act or forbearance
c. Both (a) and (b) c. Subsidy by the Central and State Government
d. None of the above d. All of the above
Ans: a b c d Ans: a b c d

ad
3. Which of the following is included while computing 9.Value of supply shall be construed to include:
the value of supply of goods under GST? a. Any taxes, duties, cess, fees and charges levied under
a. Price of the goods any Act, except GST
b. Packing charges of the goods b. Any amount that the supplier is liable to pay which has
c. Tax levied by Municipal Authority on sale of the goods been incurred by the recipient and is not included in
d. All of the above the price.
Ans:- a b c d c. All the incidental expenses, subsidies linked to supply
and other interest, late fee and penalty
4. What shall be the treatment of subsidies received
Ac d. All of the above
from BAC Private limited while deriving Ans: a b c d
transaction value?
a. Shall be included in the transaction value, even if 10. Value of supply is considered to exclude:
not directly linked with supply a. Taxes, duties, cesses and fees levied under any
b. Shall be included only when such subsidy is directly other Act
linked with supply b. SGST and UTGST
c. (a) or (b) c. Compensation Cess
d. None of the above d. Both (b) and (c)
Ans: a b c d Ans: a b c d
t

5. Subsidies not directly linked to the price ----------- 11. Discount given after the supply is deducted from
ar

subsidies provided by the Central and State the value of taxable supply, if –
Governments are includible in value for charge of a. such discount is given as per the agreement
GST entered into at/or before the supply
a. Including b. such discount is linked to the relevant invoices
b. Excluding c. proportionate input tax credit is reversed by the
c. Either (a) or (b) recipient of supply
d. None of the above d. all of the above
Sm

Ans:- a b c d Ans:- a b c d

6. 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 -----------?
a. Which is refundable, consideration for the supply
b. Which is not refundable, taxable value for the supply
c. Whether refundable or not, consideration for the
V’
12. Mr. A sells the goods to Mr. B for Rs.20,000 on 1st
April, 2018 and allows him a credit period on 15
days post that penalty of Rs.10 per day shall e
levied on the same. Mr. B makes a payment of
Rs.20,000 on 30th April, 2018 and Mr. A agreed for
the same. What shall be the value on which tax
shall be levied?

supply a. Rs.20,000
d. Whether refundable or not, taxable value for the b. Rs.20,150
supply c. Rs.20,300
Ans:- a b c d d. Any of the above
Ans: a b c d
7. Mr. A supplied goods worth of 1,00,000 for which he

30
13. ABC consultancy firm is engaged to register a price to its distributors as per its contract. As per
company for XYZ Ltd. Other than professional fees invoice raised on the items supplied per carton, the
ABC consultancy also recovers fees paid to ROC on list price on the same amounts to INR 500. What
behalf of the XYZ Ltd. Determine Value of Supply? shall be the taxable value of such supply, given that

y
a. Professional Fees the discount is allowed at the time of supply and
b. ROC fees paid on behalf of XYZ Ltd. shown in invoice?
c. Both (a) and (b) a. INR 300

em
d. None of the above b. INR 350
Ans: a b c d c. INR 500
d. None of the above
14. Mr. A is providing construction services to Mr. B. In Ans:- a b c d
addition to the consideration, Mr. B is also supplying
construction material to Mr. A. determine Value of 19. Toll receipts from highway of Kolkata to Durgapur is
Supply to levy of GST? ` 80,00,000 and commission earned on toll receipts
a. Consideration excluding construction material is ` 8,00,000. The value of taxable supply will be:
b. Consideration including construction material a. ` 80,00,000

ad
c. Neither of the two above b. ` 8,00,000
d. As provided by the appropriate authority c. ` 88,00,000
Ans: a b c d d. Nil
Ans:- a b c d
15. A Chartered Accountant issued following bill –
(i) Professional fees – ` 1,00,000 20. Mr, A is selling a product for Rs.1,050 inclusive of
(ii) Out of pocket expenses – ` 10,000 GST. Rate of CGST and SGST will be 2.5% each.
(iii) MCA for e-filing of documents on MCA portal – Determine the value of supply.
` 5,000.
Ac
a. INR 1,000
His value of service for tax purposes is: b. INR 1,025
a. ` 1,15,000 c. INR 1,050
b. ` 1,10,000 d. None of the above
c. ` 1,05,000 Ans: a b c d
d. ` 1,00,000
Ans:- a b c d 21. Mr. A supplied services of `20,000 to Mr. B and such
services are covered in reverse charge mechanism.
16. Varun purchased certain goods worth INR 17,000 What shall be the taxable value in this case?
t

from Dushyant foods Pvt. ltd. As a matter of security, a. 20,000

Varun made a request to the supplier to provide for b. 10,000
an additional packaging on the given item for safe c. 10,714
ar

transportation which cost around INR 1500. The d. Any of the above
supplier charged value of the additional packaging Ans: a b c d
separately after the supply was made. What is the
final value of such supply made? 22. What shall be the value of a token, voucher, coupon or
a. INR 17000 stamp which is redeemable against a supply of
b. INR 18500 goods and services?
Sm

c. INR 15500 a. Money value of such token, voucher, coupon or stamp

d. None of the above b. Money value of the goods or services or both
Ans:- redeemable against such token, voucher, coupon, or
a b c d stamp
17. Ram of Jaipur provides online gaming services. He c. Both (a) and (b)
earns ` 2,00,000 from Jammu & Kashmir, ` d. None of the above
10,00,000 from foreign users and ` 20,00,000 from Ans: a b c d
other users in India. The taxable value of service
will be: 23. Mr. Santa located in Nashik purchases 10,000 Hero
a. ` 32,00,000 ink pens worth Rs.4,00,000 from Lekhana
V’

b. ` 20,00,000 Wholesalers located in Mumbai. Mr. Mohan’s wife is

c. ` 22,00,000 an employee in Lekhana Wholesalers. The price of
d. Nil. each Hero pen in the open market is `52. The
Ans:- supplier additionally charges `5,000 for delivering
a b c d the goods to the recipient’s place of business. The
18 . Jiffy foods Pvt. ltd gives discount of 30% on the list value of such supply will be :
31
4
2
 a. ` 5,20,000 RULE 27 -
b. ` 5,25,000
28. What shall be the value of supply of goods/services
c. ` 4,00,000
where the consideration is not wholly in money?
d. ` 4,05,000

y
a. be the open market value of such supply
Ans: b. sum total of consideration in money and any such
a b c d
further amount in money as is equivalent to the
24. Determine the value of taxable supply as per consideration not in money, if such amount is known

em
provisions of Section 15 of the CGST Act, 2017? at the time of supply
Contracted value of supply of goods (including GST c. value of supply of goods or services or both of like kind
@ 18%) ` 11,80,000 and quality
The contracted value of supply includes the following : d. any of the above
1) Cost of Primary Packing ` 25000 Ans:- a b c d
2) Cost of protective packing at recipients request for
safe transportation `15,000 29. What does goods or services of like kind and quality
a) ` 10,00,000 means?
b) ` 11,80,000 a. The supply that resembles similar characteristics

ad
c) ` 11,55,000 b. Supply resembling similar functional components
d) ` 11,40,000 c. Supply of similar quality and quantity
Ans: d. All of the above
a b c d
Ans: a b c d
25. Determine the value of taxable supply as per
provisions of section 15 of the CGST Act, 2017? 30. What are the conditions prescribed for deduction of
Contracted value of supply of goods discount from the value of taxable supply, when made
(including GST @ 18%) ` 11,00,000
Ac after supply?
Not included in above are: a. Discount allowed is linked to the relevant invoices
I) Commission paid to agent by recipient on instruction b. Reversal of Proportionate ITC by the recipient of supply
of supplier `5,000 c. The discount is given as per agreement entered into at
ii) Freight and insurance charges paid by recipient on or before such supply
behalf of supplier ` 75,000 d. All of the above
a) ` 11,00,000 Ans: a b c d
b) ` 11,80,000
c) ` 10,00,000 31. What will be the value of supply if Giriyas supply Sony
d) ` 11,75,000 television set for ` 85000 along with the exchange of
t

Ans: an old TV and if the price of the Sony television set

a b c d without exchange is ` 1,00,000, the open market
26. Comment: If the amount is the contractual liability of value of the Sony television set is:
ar

the supplier but paid by the recipient on his behalf, a. Rs. 85,000
that amount will be includible in value’ for purpose of b. Rs. 1,00,000
payment of GST. c. Rs. 15,000
a. Correct d. Rs. 1,15,000
b. Incorrect Ans: a b c d
c. Partially correct
Sm

d. None of the above RULE - 28

Ans:
a b c d
32. The value of the supply of goods or services or both
between distinct persons as specified in Sec. 25(4)
27. What are the deductions allowed in case of
or Sec 25(4) of the CGST Act, 2017 or where the
transaction value consideration?
supplier and recipient are related, other than where
a. Discounts specified in the invoice
the supply is made through an agent, shall be
b. Any payment made by customer on behalf of supplier
determined under CGST Rules by:
c. Packing charges
a. Rule 27
d. All of the above
b. Rule 28
Ans:
V’

c. Rule 29
a b c d
d. Rule 30.
Ans:- a b c d

33. ABC Ltd., a holding company gave its car for

business purposes to XYZ Ltd. one of its

32
 subsidiaries having open market value of INR 5 lacs similar features is being sold in the market for Rs.
for free. What shall be the valuation of such supply 1,50,000. Mr. X is employee of the Mr. C. Determine
for the purposes of calculation of taxes? the value of supply for the purpose of levy of GST
a. INR 5 lacs considering the fact that Mr. X cannot take the credit

y
b. Shall not be considered as is executed between of the taxes paid.
related parties a. INR 90,000
c. At the option of appropriate authority b. INR 96,000

d. None of the above
Ans: a b c d
34. Mr. A makes a supply of 30 shoes to Mr. B. Here both
are related persons. Mr. B as such intends to further
supply such shoes to his customers for Rs. 3,000.
Open market value of such shoes is Rs.3,000. In such
case, what shall be the value of supply per shoes?
a. Rs. 60,000 or Rs.54,000
em
c. INR 1,50,000
d. None of the above
Ans: a b c d
39. A Ltd. sold a product for Rs.34,000 to Mr. B. Open
market value of such supply is Rs. 60,000. Mr. B is
selling the same like kind of product to his consumer
for Rs.60,000. Mr. B holds 30% share in A Ltd.
Determine the value of supply for the purpose of levy

ad
b. Rs. 3,000 of GST.
c. Rs. 2,700 a. INR 34,000
d. (b) or (c) depending on the option of the supplier b. INR 54,000
Ans: a b c d c. INR 60,000
d. Either (b) or (c), depending on the option of Mr. A.
35. B is selling a product to A for Rs. 40,000. Open market Ans: a b c d
value of the product is Rs.72,000. Both of them are
related parties. Further, A is eligible to claim the ITC 40. XY, Bangalore, Karnataka furnishes following
Ac
on the product. What shall be the value of supply in information:
this case? (i) 10 MT of inputs stock transferred to branch located
a. INR 40,000 in Chennai, Tamil Nadu on 10th April, 20XX.
b. INR 72,000 Transfer value of the inputs shown in the invoice
c. INR 28,000 is ` 10,000.
d. None of the above (ii) 5 MT of inputs supplied to customer loacted in
Ans: a b c d Chennai at ` 12,500 on 10th April, 20XX.
(iii) Cost of production of 1 MT of input is ` 750.
36. What shall be the value of a supply, where the supply (iv) Chennai branch is eligible for full input tax credit
is made between related parties for consideration of
t

The value of the inputs stock transferred to Chennai

Rs.1,00,000 which is half of the market value of such Branch is-
supply? (Assume that the person who has procured a. ` 10,000
ar

such goods is able to claim full ITC of the taxes paid) b. ` 25,000
a. Open market value of such supply i.e. Rs.2,00,000 c. ` 8,250
b. Value of supply of goods or services of like kind and d. ` 12,500
quality Ans:- a b c d
c. Value as determined by the application of Rule 30 or 31
d. `.1,00,000
RULE - 30
Sm

Ans: a b c d
41. Rule 30 of the CGST Rules inter alia provides value of
37. ABC Enterprises sold a bike for ` .40,000 to XYZ supply of goods or services or both based on cost
Enterprises. Open market price of the bike is shall be ……………% of cost of production or
`.80,000. Both firms are registered under the same manufacture or the cost of acquisition of such goods
PAN. Determine the value of supply keeping in mind or the cost of provision of such services
the fact that XYZ enterprises cannot take the credit of a. 100
the same. b. 10
a. INR 40,000 c. 110
b. INR 80,000 d. 120
V’

c. INR 22,000 Ans: a b c d

d. None of the above
Ans: a b c d RULE - 31
42. As per Rule 31 of the CGST Rules, residual method
38. Mr. C sold a product for Rs. 90,000 to Mr. X. A product for determination of value of supply of goods or
with the same features of other company having services or both will apply when:
33
4
2
 a. Value of supply cannot be determined under Rules c. Rs.12,500
27 to 30 d. None of the above
b. Value of supply determined is more than the open Ans: a b c d
market value of goods

y
c. Value of supply determined is more than the Value of 48. What shall be the value of supply in case of Life
supply of like kind and quality Insurance Business services?
d. All of the above a. The gross premium charged from a policy holder

em
Ans: a b c d reduced by the amount allocated for investment, or
savings on behalf of the policy holder
43. In the case of supply of services, the supplier may b. In case of single premium annuity policies, 10% of
opt for Rule 31 ignoring Rule 30 of the CGST single premium charged from the policy holder
Rules? c. 25% of the premium charged from the policy holder in
a. True the first year and 12.5% of the premium charged from
b. False the policy holder in subsequent years
Ans: a b c d d. Either of the above options
Ans: a b c d

ad
RULE - 31 A 49. ABC Private Ltd. being a registered person under
GST purchased 2000 USD from XYZ at the rate of INR
44. What shall be the value of supply in case of lottery
70 per USD.
run by the state government?
RBI reference rate as on the date was INR
a. 100/112 of the face value of ticket
70.50. What shall be the value of such supply?
b. price as notified in the official gazette by the
a. INR 1000
organising state
b. INR 1500
c. 100/114 of the face value of ticket
Ac c. INR 2000
d. 100/112 of the face value of ticket or price as notified
d. None of the above
in the official gazette by the organising state,
Ans: a b c d
whichever is higher
Ans:- a b c d
50.ABC Pvt. Ltd. being a registered person under GST
sold 2000 USD to XYZ at the rate of INR 70 per USD.
RULE-32 RBI reference rate is not available. What shall be the
45. What shall be the applicable rate of exchange for the value of such supply?
determination of the value of taxable goods or a. INR 1300
services or both in case of any valuation under b. INR 1400
t

foreign supply? c. INR 1500

a. The RBI reference rate as on the date of agreement to d. None of the above
ar

supply Ans: a b c d
b. The customs rate as on the date of time of supply
c. Any of the two at the option of Proper officer 51. What would be the value of supply in case of
d. None of the above exchange of currency from or to Indian Rupees
Ans: a b c d (INR)?
a. 1% of the gross amount of Indian Rupees provided or
46. Mr. A, a second hand car dealer purchased a second received by the person changing the money
Sm

hand car for `3,00,000. Dealer has sold the same to b. 1% of the lesser of the two amounts the person
Suresh Ltd. for `3,50,000. Determine value of changing the money would have received by
supply? converting any of the two currencies into Indian
a. INR 3,00,000 Rupees on that day at the reference rate provided by
b. INR 3,50,000 RBI.
c. INR 50,000 c. Difference in the buying rate / selling rate and the RBI
d. None of the above reference rate multiplied by the total units of the
Ans: a b c d currency
d. Any of the above
V’

47. Mr. A is an Air Travel agent. He collected ` 50,000 Ans: a b c d

(Basic fare for domestic booking) and ` 1,00,000
(Basic fare for International Booking). What shall
be the value of supply under this case?
a. Rs. 2,500
b. Rs.10,000
RULE- 33
52. What are the conditions to be satisfied for excluding
any expenditure incurred by a supplier as a pure

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 agent of the recipient of supply under valuation?
a. The supplier acts as a pure agent of the recipient of the
supply, when he makes the payment to the third party on
authorization by such recipient.

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b. The payment made by the pure agent on behalf of the
recipient of supply has been separately indicated in the
invoice issued by the pure agent to the recipient of service

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c. The supplies procured by the pure agent from the third party
as a pure agent of the recipient of supply are in addition to
the service he supplies on his own account
d. All of the above
Ans: a b c d

Answers:-

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1 a 23 d 45 b

2 c 24 a 46 c

3 d 25 c 47 c

4 b 26 a 48 d

5 b 27 a 49
Ac a

6 c 28 d 50 b

7 a 29 d 51 d

8 c 30 d 52 d

9 d 31 b

10 d 32 b
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11 d 33 a
d
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12 a 34

13 a 35 a

14 b 36 d

15 b 37 b
Sm

16 b 38 c

17 c 39 d

18 b 40 a

19 b 41 c

20 a 42 a
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21 a 43 a

22 b 44 d

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 Practice Question
1. Black and White Pvt. Ltd. has provided the following
particulars relating to goods sold by it to Colorful Pvt.
Ltd. [ICAI Material]
Particulars
List price of the goods (exclusive of taxes and discounts)
Tax levied by Municipal Authority on the sale of such goods
CGST and SGST chargeable on the goods
Packing charges (not included in price above)
Black and White Pvt. Ltd. received ` 2000 as a subsidy
from a NGO on sale of such goods. The price of `
50,000 of the goods is after considering such subsidy.
Black and White Ltd. offers 2% discount on the list
price of the goods which is recorded in the invoice for
the goods.
Determine the value of taxable supply made by Black
and White Pvt. Ltd.
a. 57,000
b. 58,000
c. 55,000
d. 59,000
Ans: a b c d
2 Samriddhi Advertisers conceptualized and designed
the advertising campaign for a new product launched
by New Moon Pvt Ltd. for a consideration of ` 5, 00,000.
Samriddhi Advertisers owed ` 20,000 to one of its
vendors in relation to the advertising service provided
by it to New Moon Pvt Ltd. Such liability of Samriddhi
Advertisers was discharged by New Moon Pvt Ltd.
New Moon Pvt Ltd. delayed the payment of
consideration and thus, paid `15,000 as interest. [ICAI
t
Material]
Determine the value of taxable supply made by
Samriddhi Advertisers.
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a. 5,35,000
b. 5,32,712
c. 5,37,500
d. None of the above
Ans: a b c d
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3. Maahi Ltd. of Bhopal (Madhya Pradesh) is a supplier of
machinery. Maahi Ltd. has supplied machinery to ABC
Enterprises in Indore (Madhya Pradesh) on 1st
October, 2017. The invoice for supply has been issued
on 1st October, 2017. Maahi Ltd. and ABC Enterprise
are not related and price is the sole consideration for
the supply.
Following information is provided:
Basic price of machinery excluding all taxes is `
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20,00,000. In addition to the basic price, Maahi Ltd. has
collected the design and engineering charges of ` 10,000
and loading charges of ` 20,000 for the machinery.
Maahi Ltd. provides 1 year mandatory warranty for
the machinery on payment of additional charges of
` 1,00,000. [Ca Final MTP Aug 2018]
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Maahi Ltd. has collected consultancy charges in relation
to pre-installation planning of ` 10,000 and freight and
insurance charges from place of removal to buyer's
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premises of ` 20,000.
(`) Maahi Ltd. received subsidy of `50,000 from Central
50,000
Government for supplying the machinery to backward
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5,000
region since receiver was located in a backward region.
10,440
Maahi Ltd. also received ` 50,000 from the joint venture
1,000
partner of ABC Enterprises for making timely supply of
machinery to the recipient.
A cash discount of 1% on the basic price of the
machinery is offered at the time of supply, if ABC
Enterprises agrees to make the payment within 30 days of
the receipt of the machinery at his premises. Discount @
1% was given to ABC Enterprises as it agreed to make the
payment within 30 days.
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Determine the value of Supply
a. 22,40,000
b. 21,40,000
c. 21, 90,000
d. 22,10,000
Ans:- a b c d
Ac 4. An Indian company is required to pay ` 1,00,000 to a
German company for technical knowhow. It deduced
`10,000 as income tax at source and paid ` 90,000 to the
German company. On what amount the Indian company
will be liable to pay GST under reverse charge?
a. 1,00,000
b. 90,000
c. 1,10,000
d. None of the above
Ans: a b c d
5. M/s XYZ & co purchased goods worth ` 1,27,000 + GST
@ 12% from M/s Ash Pvt Ltd for supply of electronic
products as per the contract. M/s Ash Pvt Ltd is
required to deliver the goods to the premises of M/s
XYZ & co. M/s Ash pvt ltd hires transporter for delivery
of goods to its premises. However, the lorry receipt of `
22,000 indicates that the freight is payable by M/s XYZ &
co. Determine the transaction value?
a. 1,27,000
b. 1,49,000
c. 1,64,240
d. None of the above
Ans:- a b c d
6. Vsmart Ltd. owns coaching institute in Pune, the
institute charges `12,000 per student for giving
training in GST. However this training programme is
subsidized by different institutes as follows- State
Government of Maharashtra : `300 per student , Veer
chargeable trust : `100 per student and Government
of US : `100 per student. consequently, Vsmart Ltd.
charges `11,000 per student. Determine the value of
taxable supply + GST payable@ 18 % .
a. Value of taxable supply 11,200, GST 2,016
b. Value of taxable supply 11,100, GST 1,998
 c. Value of taxable supply 11,000, GST 1,980
d. Value of taxable supply 12,000, GST 2,160 10. Mr. X, a money changer, has exchanged US $ 10,000
Ans:- to Indian rupees @ ` 64 per US $. Mr. X wants to
a b c d

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value the supply in accordance with rule 32(2)(b) of
CGST Rules.
7. A manufacturer of machinery supplied a special Determine the value of supply made by Mr. X.
machine to LM Furnishers. Following details are
a. 3200

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provided in relation to amounts charged:
b.3700
S.No. Particulars ` c.3400
(I) Price of machinery excluding taxes
d.3600
6,00,000
(Before Cash discount) Ans:- a b c d
(ii) Transit Insurance 11,000
(iii) Packing charges 9,000 11. M/s Ruby Airline Associates has sold tickets for
(iv) extra Charges for designing 20,000 transport of passengers to Dubai, and other foreign
(v) Freight 12,000
countries during the month of March, 2018. The total
Charges mentioned in (ii) to (v) are not included in (i) amount charged is `50,00,000 on the flight (100

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above. Other information furnished is tickets) of which `10,00,000 is towards passenger
(a) Cash discount @ 2% on price of machinery has taxes.
been allowed to the customer at the time of Determine the value of taxable supply of services of
supply and also recorded in invoice. M/s Ruby Airline Associates and tax thereon when
(b) GST rate – 18%. GST rate is 18%. Amounts are exclusive of tax.
Calculate value of supply of the special machine. a. value of taxable supply 4,00,000, GST 72,000
a. 6,40,000 b. value of taxable supply 2,00,000, GST 36,000
b. 6,52,000 c. value of taxable supply 5,00,000, GST 90,000
Ac
c. 6,20,000 d. value of taxable supply 2,50,000, GST 45,000
d. 6,32,000 Ans:- a b c d
Ans:- a b c d
12. Mr Rahul has taken a loan on 01-09-2017 from Smart
8. M/s Sam pvt ltd supplied tool parts to ABC pvt ltd for a ltd. worth of ` 5,00,000 and he purchased a Swift Car.
consideration of ` 2,50,000 exclusive of taxes. ABC He defaulted in paying the loan amount and
pvt ltd also gave some material to M/s Sam pvt ltd as subsequently the lending company repossessed the
consideration for such supply whose value was Swift Car from Mr Rahul on 01.04.2019. The said goods
`50,000 exclusive of taxes. M/s Sam has supplied the were sold by the company on 05.06.2019. Determine
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same goods to another person at a price of ` 3,25,000 the purchase value for lending company.
inclusive of GST @ 18%. Determine the value of a. 3,00,000
supply. b.2,50,000
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a. 2,50,000 c.3,50,000
b. 2,75,000 d. 2,75,000
c. 3,00,000 Ans:- a b c d

d. 2,75,424
Ans:- a b c d
13. Easy Coupons Ltd. sells coupons that are redeemable
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9. An assessee sold certain goods to ABC Ltd. for ` against specified luxury food products at retail outlets.
30,000 (excluding GST and other taxes) on Each coupon has a face value of `900 but is
15.10.2017. The buyer, ABC Ltd., is a related person as redeemable for supplies worth ` 1000.
defined under GST Act. It did not sell the goods, but What is the value of supply of such coupon under GST
used it as intermediary product. The cost of laws?
production of the said goods determined as per CAS- a.900
4 was ` 14,000. Determine the value of supply in the b.1000
given case. c. Both a and b
a. 12,600 d. None of the above
b. 15,400 Ans:- a b c d
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c. 14,000
d. None of the above
Ans:- a b c d

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 14. Venus Traders is an importer and Harsha Export & Answers:-
Import Agency is a customs broker. Venus Trader
approaches Harsha Export & Import Agency for

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customs clearance work with respect to an import 01 a
consignment. Harsha Export & Import Agency
agrees to provide the clearance service for a 02 b
consideration of ` 90,000.

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The clearance of import consignment and delivery of
03 c
the consignment to Venus Trader would also require 04 a
taking service of a transporter. So Venus Trader
authorizes Harsha Export & Import Agency to incur 05 b
expenditure on their behalf for procuring the
transportation and agrees to reimburse the actual 06 a
expenditure to Harsha Export & Import Agency.
Harsha Export & Import Agency incurred the 07 a
following expenditure :

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(I) Transportation Expense = ` 25,000 08 d
(ii) Customs Duty = ` 20,000 b
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(iii) Dock charges = ` 5,000
Determine the taxable value as in accordance with 10 b
applicable provisions of GST?
a. 90,000 11 a
b.1,10,000
12 a
c.1,20,000
Ac
d.1,40,000 13 b
Ans:- a b c d
14 a
15. M/s ABC ltd a business establishment in USA and has
another establishment located in Mumbai (India) for 15 c
which an interior design work is required to be done
for this it undertakes the service of Nirmitee Interiors
pvt ltd a registered person located at Mumbai. For the
services rendered by Nirmitee developers it raises an
invoice as on date of provision of service i.e
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02.03.2017 , the amount of consideration for such

supply is received in US Currency i.e. $ 1050 as on
13.05.2017. As on date of invoice the following rates
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are available:-
Exchange rate of RBI = `67.54, CBIC rate = ` 66.94 ,
GAAP rate = ` 67.84
Determine the value of taxable supply.
a. 70,917
b.70,287
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c.71,232
d. None of the above
Ans:- a b c d
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7 Payment of Tax

Think GST !
Think Vishal Sir...!!
SECTION 49 c. Total – Cash , liability
d. All of the above
1.Which of the following registers / ledgers are Ans: a b c d

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maintained at the GST Portal?
a. Electronic liability ledger 8. Credit available in Electronic Credit Ledger can be
b. Electronic cash ledger used for payment of,
c. Electronic credit ledger a. Output Tax

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d. All of the above b. Output Tax and Interest
Ans: a b c d c. Output Tax, Interest and Penalty
d. Output Tax and Tax under reverse charge
2. Payment of tax made electronically is reflected in, Ans: a b c d
a. Electronic cash ledger
b. Electronic credit ledger 9. Payment of tax, interest or penalty for each month
c. Electronic liability ledger shall be made by debiting ___________on or before
d. All of the above the due date of filing return.
Ans: a b c d a. Electronic Cash Ledger

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b. Electronic Credit Ledger
3. Payment made through challan will be credited to c. Electronic Liability Ledger
which registers / ledgers? d. Both (a) and (b)
a. Electronic Tax liability register Ans: a b c d
b. Electronic Credit Ledger
c. Electronic cash ledger 10. What is deemed to be the date of deposit in the
d. All of the above electronic cash ledger?
a. Date on which amount gets debited in the account of
Ans: a b c d
Ac the taxable person
4. Electronic credit ledger is maintained in Form, b. Date on which payment is initiated and approved by the
a. GST PMT – 1 taxable person
b. GST PMT – 2 c. Date of credit to the account of the appropriate
c. GST PMT – 3 Government
d. GST PMT – 4 d. Earliest of the above three dates
Ans: a b c d Ans: a b c d

5. While making purchases the dealer has to pay GST 11. Which of the following statement is correct: -
a. Payment of GST can be done by Cash
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which is available as credit while making payment

for outward supply. Such credit is reflected in GST b. Payment of GST can be done by Cheque
portal in, c. Payment of GST Can be done by Internet banking
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a. Electronic Cash ledger d. Payment of GST can be done within 24 hours of filing of
b. Electronic liability ledger Monthly / Quarterly return
c. Electronic Credit ledger Ans:- a b c d
d. All of the above
Ans: a b c d 12. What is the full form of CPIN?
a. Challan Identification Number
b. Common Portal Identification Number
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6. The major heads in the electronic cash ledger, c. Challan Pin Identification Number
electronic liability register and challan for deposit of d. Common Pin Identification Number
tax are Ans: a b c d
a. IGST, CGST, SGST, UTGST & GST Compensation
Cess 13. What is the full form of CIN?
b. Tax, Interest, Penalty, Fee, others and total a. Challan Identification Number
c. Total – cash, liability b. Common Portal Identification Number
d. All of the above c. Common Inquiry Number
Ans: a b c d d. Challan Inquiry Number
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Ans: a b c d
7. In each major heads in the electronic cash ledger,
electronic liability register and challan for deposit of 14. What is the full form of BRN?
tax, the minor heads are, a. Bank Reconciliation Number
a. CGST, SGST, UTGST & GST Compensation Cess b. Bank Reconciliation Notification
b. Tax, Interest, Penalty, Fee, others and total c. Bank Reference Notification

39
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 d. Bank Reference Number c. May be
Ans: a b c d d. It does not matter
Ans:- a b c d
15. What is E – FPB?

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a. Authorized branches of banks to collect payment of 21. What gets debited to the electronic credit ledger?
GST a. Matched input tax credit
b. Prescribed banks to distribute GST forms b. Provisionally input tax credit

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c. Prescribed banks for GST workshops c. Unmatched input tax credit
d. All of the above d. All of them
Ans: a b c d Ans:- a b c d

16. Any payment required to be made by a person who is 22. Balance in electronic credit ledger under IGST can be
not registered under the Act, shall be made on the used against which liability?
basis of a _______________ . a. IGST Liability only
a. Temporary Identification Number b. IGST and CGST liability
b. Transaction Reference Number c. IGST, CGST and SGST liability

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c. Challan Identification Number d. None of them
d. Bank Reference Number Ans:- a b c d
Ans: a b c d
23. A Company has head office in Bangalore and 4
17. Where a person has claimed refund of any amount branches in different states, all registered under
from the electronic cash ledger, the said amount GST and one ISD registered unit in Delhi. How many
shall be debited to the _______________ . electronic cash ledgers will the company have?
a. Electronic Credit Ledger a. 1
Ac
b. Electronic Liability Ledger b. 4
c. Electronic Cash Ledger c. 5
d. Whichever has the higher balance of above d. 6
Ans:- a b c d Ans:- a b c d

18. The electronic liability register of the person shall be
debited by,
a. The amount payable towards tax, interest, late fee,
etc. as per the return furnished
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24. Taxable person made an online payment of tax due to
technical snag CIN was not generated but my bank
account is debited. what should he do?
a. wait for 24 hours for re-credit

b. The amount of tax, interest, penalty, etc. as b. Approch bank

determined by a proper officer in pursuance of any c. File application with department
proceedings d. File return without challan
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c. Any amount of interest that may accrue from time to Ans:- a b c d

time
d. All of the above 25. What is the due date for payment of tax?
Ans:- a b c d a. Last day of the month tp which payment relates
b. Within 10 days of the subsequent month
19. Every taxable person shall discharge his tax and c. Within 20 days of the subsequent month
Sm

other dues under this Act in the following order, d. Within 15 days of the subsequent month
1. Dues related to returns of previous tax periods; Ans:- a b c d
2. Due related to the return of the current tax period
3. Demand u/s 73 or 74 26. What is the validity of challan in FORM GST PMT-06?
Which is the proper order to discharge the above a. 1 day
liabilities? b. 5 days
a. 3, 2, 1 c. 15 days
b. 3, 1, 2 d. perpetual validity
c. 1, 2, 3 Ans:- a b c d
d. 1, 3, 2
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Ans:- a b c d 27. Balance in electronic credit ledger under SGST can

be used against which liability?
20. Can SGST paid in one State be utilized for payment of a. SGST Liability only
SGST in another state? b. SGST and IGST liability
a. Yes c. SGST, IGST and CGST liability
b. No d. None of them

40
 Ans:- a b c d
Section 50
28. Input tax credit of CGST can be utilised for the
32. The interest rate on GST, if not specified anywhere,

y
following?
shall be treated as ______________ and not as
a. For the payment of penalties
__________
b. For the payment of interest
a. Simple rate, compound rate
c. For payment of IGST

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b. Compound rate, simple rate
d. For payment of SGST
c. Compound rate, 18%
Ans:- a b c d
d. 18%, 24%
Ans:- a b c d
29. What should the taxable person do if he pay’s tax
under wrong GSTIN?
33. A taxable person failed to pay tax and / or file returns
(a) Pay again under right GSTIN and claim refund
on time. He should pay interest on?
(b) Auto-adjustment
a. Gross tax payable
(c) Adjustment on application/request
b. Gross tax payable and input credit claimed
(d) Raise ISD invoice and transfer
c. Net tax payable i.e. amount to be paid after ITC set off

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Ans. a b c d
d. No interest payable, if reasonable cause is shown
Ans:- a b c d
30. M/s. Kuber Anand is registered under GST. He has
output tax liability as under-
34. What is the rate of interest in case of belated payment
CGST: Rs. 85,00,000
of tax?
SGST: Rs. 85,00,000
a. 1%
IGST: Rs. 1,05,00,000
b. 10%
It has input tax credits as under-
Ac c. 18%
CGST: Rs. 1,50,00,000 including credit of Rs. d. 24%
75,00,000 carried forward from TRAN-1 Ans:- a b c d
SGST: Rs. 30,00,000
IGST: Rs. 1,20,00,000 35. What is the rate of interest in case of undue or excess
Calculate the amount of tax to be deposited in cash? claim of ITC?
a. CGST: Nil; SGST: Rs. 55,00,000; IGST: Nil a. 18%
b. CGST: Rs. 10,00,000; SGST: Rs. 55,00,000; IGST: b. 24%
Nil c. 30%
c. CGST: Nil; SGST: Rs. 50,00,000; IGST: Nil d. 40%
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d. CGST: Nil; SGST: Rs. 40,00,000; IGST: Nil Ans:- a b c d

Ans:- a b c d
36. Mr. A was liable to pay GST of Rs.10,000 on 20.8.2018
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31. M/s ABC Ltd is filing his GSTR-3B for the month of but he failed to pay. Later he decided to pay tax on
August 2018. His total credit balance of inputs and 26.10.2018. what would be the period for which
total tax liability payable is given in the table below. interest has to be paid by him?
He needs your guidance to understand the utilization a. 66 days
of credit. Guide him with the rules towards credit b. 67 days
utilization of IGST, CGST, SGST and cash payable c. 68 days
Sm

towards tax liability. d. 70 days

Tax Total Credit Balance Total Tax liability payable Ans:- a b c d
IGST 80,000 90,000
CGST 87,000 85,000 37. Mr. A was liable to pay GST of Rs.10,000 on 20.7.2018
SGST 75,000 77,000 but he failed to pay. Later he decided to pay tax on
TOTAL 2,42,000 2,52,000 25.09.2018. What would be the amount of interest
a. IGST payable – 10,000, CGST Payable – 0, SGST that has to be paid by him?
payable – 2,000 a. Rs. 325
b. IGST payable – 8,000, CGST Payable – 0, SGST b. Rs. 330
payable – 2,000
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c. Rs. 434
c. IGST payable – 0, CGST Payable – 2000, SGST d. Rs. 441
payable – 2,000 Ans: a b c d
d. IGST payable – 10,000, CGST Payable – 1,000, SGST
payable – 1,000
38. From which date interest is liable in case of excess
Ans:- a b c d
input tax credit claimed?

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 a. From the late date of the month in which credit is
claimed Answers:-
b. From the due date for filing GSTR-02 of the month in

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which credit is claimed 01 d 19 c
c. From the due date for filing GSTR-03 of the month in
which credit is claimed 02 a 20 b
d. From the date of utilization of credit

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Ans:- a b c d 03 c 21 d
04 b 22 c
39. State which of the following statements are not true?
(I) A taxpayer who makes delayed payment of tax is 05 c 23 c
liable to pay interest at the rate of 18% for a month or
part of the month. 06 a 24 c
(ii) A taxpayer who makes delayed payment of tax is
liable to pay interest at the rate of 15% for a month or 07 b 25 c
part of the month, if he has bona fide reasons for

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delay. 08 a 26 c
(iii) A taxpayer who made delayed payment of tax shall d b
09 27
be liable to pay interest at the rate of 24% for a month
or part of the month, if he has mala fide reasons for 10 c 28 c
delay.
(iv) A taxpayer who made delayed payment of tax shall 11 c 29 a
be liable to pay interest at the rate of 18% per annum.
12 b 30 d
a. (I)
Ac
b. (I), (ii), (iii) 13 a b
31
c. All of the above
d. None of the above 14 c 32 a
Ans:- a b c d
15 a 33 a
16 a 34 c
17 c 35 b
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18 d 36 b

37 b
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38 c

39 b
Sm
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 8 Input Tax Credit

Think GST !
Think Vishal Sir...!!
Section16:- 8. Can the taxable person under Composition Scheme
claim input tax credit
1. Whether definition of Inputs includes capital goods. a. Yes
b. No

y
a. Yes
b. No c. Only in some cases
c. Certain capital goods only d. Can’t say
d. None of the above Ans:- a b c d

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Ans:- a b c d
9. Mr. A, non-resident taxable person bought goods
2. Is it mandatory to capitalize the capital goods in from USA for the trade fair to be organized in Pune.
books of Accounts? At the customs, he paid IGST. Will he get the credit
a. Yes of the IGST paid?
b. No a. Yes
c. Optional b. No
d. None of the above c. Maybe
Ans:- a b c d d. Yes, with permission of Customs

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Ans:- a b c d
3. Whether credit on inputs should be availed based on
receipt of documents or receipt of goods 10. Whether credit on capital goods can be taken
a. Receipt of goods immediately on receipt of the goods?
b. Receipt of Documents a. Yes
c. Both a and b b. No
d. Either receipt of documents or Receipt of goods c. After usage of such capital asset
d. The time when asset is capitalized in books
Ans:- a b c d
Ac Ans:- a b c d
4. Whether the recipient can claim ITC on the basis of
revised invoices. 11. ITC avoids the ______________
a) Yes a. Cascading effect
b) No b. Compliance burden
c) c. Working capital usage
d) d. Difficulty in operating business
Ans:- a b c d Ans:- a b c d

12. Which of the following are covered in the definition

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5. Whether Input tax credit on Inputs and Capital Goods

is allowed in one installment? of input tax?
a. Yes i. Tax paid under RCM
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b. No ii. IGST on imports

c. Maybe iii. Taxes on composition levy
d. None of the above iv. CGST
Ans:- a b c d Mark the correct option:
a. (i) & (ii)
6. Input tax credit is available only when the purchase b. (I), (ii) & (iv)
Sm

made is used in ____________ c. (I), (ii) & (iii)

a. The course or furtherance of business d. All of the above
b. Other than business expenses Ans:- a b c d
c. Both (a) and (b)
d. None of the above 13. If the person makes export supplies or supplies to
Ans:- a b c d SEZ, will he be eligible to avail the ITC?
a. Yes, if he supplies under Bond / LUT
7. What are the prior conditions to claim input tax b. Yes, if he doesn’t supply under Bond / LUT
credit? c. Yes, he can avail ITC in any situation
a) Tax invoice or debit note should be available d. None of the above
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b) The person should have received the goods/services Ans:- a b c d

c) Tax charged on the purchases has been
deposited/paid to the government by the supplier
d) All of the above
Ans:-
Q.14.ITC is eligible only when it is--------- ----------
a) Credited to the electronic cash ledger
b) Credited to the electronic credit ledger
c) Booked in the books of account

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 d) All of the above b) If purchaser fails to pay value along with tax amount to
Ans:- a b c d supplier within 180 days, then the ITC amount along
with interest should be reversed from the electronic
15. The input tax credit on purchase invoice dated 2nd ledger.

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May 2017 was omitted to be taken. The accountant c) If purchaser fails to pay taxable value to supplier within
realized this mistake on 1st November 2018. Can he 180 days, then the ITC amount should be added to his
now claim the credit? output tax liability.

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a. Yes d) If purchaser fails to pay the tax amount to supplier
b. No within 180 days, then the ITC amount should be
c. Yes, with permission of Jurisdictional officer added to his output tax liability.
d. Maybe Ans:- a b c d
Ans:- a b c d

21. In which of the following situations, taxpayer needs

16. Comment: Supply of goods can be spread over a to reverse the credit already taken?
period of time, It is not necessary that all elements (a) If payment is not made to the supplier within 45 days
should be supplied at the same time from the date of invoice

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a. Correct (b) If payment is not made to the supplier within 90 days
b. Incorrect from the date of invoice
c. Partially correct (c) If payment is not made to the supplier within 180 days
d. None of the above from the date of invoice
Ans:- a b c d (d) None of the above
Ans:- a b c d
17. Mr. A placed an order with Mr. B of 20,000 pcs on 1st
January 2017 and the same order is to be received 22. In case supplier has deposited the taxes but the
Ac receiver has not received the documents, is
on last day of every month i.e. 2,000 pcs per month
shall be received in next 10 months. When can Mr. A receiver entitled to avail credit?
can avail ITC? a. Yes, it will be auto populated in recipient monthly
a. 28th February, 2017 returns
b. 31st October, 2017 b. No as one of the conditions of 16(2) is not fulfilled
c. 31st March, 2017 c. Yes, if the receiver can prove later that documents are
d. Proportionately with receipt of every instalment received subsequently
Ans:- a b c d d. None of the above
Ans:- a b c d
t

18. If the goods are received in lots/installment, -----------

------------------- 23. Mr. A purchased goods from Mr. B on 1st May, 2018
(a) 50% ITC can be taken on receipt of 1st installment and and fulfilled all the conditions for availing the ITC.
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balance 50% on receipt of last installment.
(b) ITC can be availed upon receipt of last installment.
(c) 100% ITC can be taken on receipt of 1st installment.
(d) Proportionate ITC can be availed on receipt of each
lot/installment.
Ans:- a b c d
Sm
He availed the credit in the May Month i.e. in its
GSTR – 3B which was filed on 15th June, 2018. He
made the payment to Mr. B on 31st December, 2018.
Answer the following questions.
Can recipient claim the credit even if he has not
made the payment to supplier within 180 days?

a. Yes
19. Mr. A placed an order with Mr. B in April 2018. He has b. No
received the invoice and both of them has duly filed c. Irrelevant question
the return along with the necessary tax payment. d. None of the above
But the goods were received in May 2018. When can Ans:- a b c d
Mr. A claim the credit?
a. April 2018 24. In question 23, at what interest rate Mr. A need to
b. May 2018 repay the credit wrongly availed?
c. September 2018 a. 18% p.m.
d. Either (a) or (b) b. 12% p.m.
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Ans:- a b c d c. 18% p.a.

d. 12% p.a.
20. Which of the following statement is correct? Ans:- a b c d
a) If purchaser fails to pay value along with tax amount to
supplier within 180 days, then the ITC amount along 25. In question 23, after making the payment on 31st
with interest should be added to his output tax liability. December 2018, can Mr. A reclaim input tax credit?

44
 a. Yes composition levy
b. No (b) free samples
c. Maybe (c) goods used for personal consumption
d. Not allowed (d) all of the above

y
Ans:- a b c d Ans:- a b c d

26. In question 23, is there any time limit for re-availing 32. Which of the following Input Tax credit (ITC) is not

em
the credit? available to the tax payer:-
a. One month (a) ITC on Goods purchased for resale
b. One year (b) ITC on Goods used for providing taxable services
c. 180 days (c) ITC on Goods used in making supplies out of India
d. No time limit (d) ITC on purchase of Motor vehicle for use by director
Ans:- a b c d Ans:- a b c d

27. Can the recipient avail the Input tax credit for the 33. ITC of motor vehicles used for _________________
part payment of the amount to the supplier within is allowed.

ad
one hundred and eighty days? (a) Transportation of goods
a. Yes, on full tax amount and partly value amount (b) Transportation of passengers
b. No, he can’t until full amount is paid to supplier (c) Imparting training on driving
c. Yes, but proportionately to the extent of value and tax (d) All of the above
paid Ans:- a b c d
d. Not applicable is eligible to claim refund in respect of
exports of goods le 34. ITC on motor vehicles on its leasing, renting or hire
Ans:- a b c d is not allowed except ________________
Ac a. When used for making outward supply of same
28. What should be the treatment of tax element in a category of goods or services
capital asset? b. When used for making outward supply of different
a. Capitalize the tax element and claim depreciation category of goods or services
b. Claim the ITC at first instance c. When making outward sale of such motor vehicles
c. Either (a) or (b) d. None of the above
d. Both (a) and (b) Ans:- a b c d
Ans:- a b c d
35. ITC is blocked in case of construction, repairs, -------
29. A person has a single GST registration in respect of -, ----------, ------------ except plant & machinery ----
t

two different trade names. Can he set off input tax -

credit from one trade name against the output tax a) Renovation, alteration, re-construction of
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liability of the other? immovable property, on own account

a. Yes b) Renovation, maintenance, re-construction of
b. No immovable property, on others account
c. Maybe c) Renovation, alteration, re-construction of
d. None of the above immovable property, on his principals account
Ans:- a b c d d) Re-construction, alteration, re-construction of
Sm

immovable property, on his own account

30. In which of the following conditions the input tax Ans: - a b c d
credit will be available?
(a) Capital goods used for making exempted goods 36. Mr. A, a practicing Chartered Accountant
(b) Capital goods used for exclusively non-business purchased 3 laptops each having tax elements of
(personal) purpose Rs.40,000 in his firm name. two laptops he utilized
(c) Depreciation has been claimed on tax component of in his office whereas one laptop he gifted to his
capital goods sister. What is the amount of ineligible ITC?
(d) None of the above a. Rs.40,000
Ans:- a b c d b. Rs.50,000
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c. Rs.75,000
SECTION 17 d. Rs. 80,000
Ans:- a b c d
31. Input tax credit is not available in respect of
_______. 37. In which of the following cases, input tax credit is
(a) services on which tax has been paid under not allowed?

45
4
2
 (a) Packing material used in a factory support including foundation & structural
(b) Goods used for providing services during warranty support are --------------- for the ITC.
period a) Eligible
(c) Inputs used for quality control check b) Not eligible

y
(d) Confectionery items for consumption of employees c) Eligible, with permission of Jurisdictional officer
working in the factory d) None of the above
Ans:- a b c d Ans:- a b c d

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38. GST Authorities raised Mr. A’s place of business and 43. Situations:
found that tax has been evaded. The proceedings I. Health insurance of factory employees [Not
under section 73 were started and Mr. A was made notified by Government]
liable to pay a tax of Rs. 2 crore along with the ii. Composite service used for installation of plant
interest and penalty. For which of the following and machinery
amounts Mr. A can claim ITC? iii. Purchase of car used by director for the business
a. Rs. 2 crore meetings only
b. Rs. 2 crore and interest paid separately Comment on the eligibility of the credit in below

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c. Rs. 2 crore, interest and penalty paid separately mentioned cases.
d. No ITC shall be allowed a. Not eligible, eligible, not eligible
Ans:- a b c d b. Not eligible, not eligible, not eligible
c. Eligible, not eligible and not eligible
39. Mr. A purchased goods from Mr. B a composition d. Eligible, eligible and not eligible
dealer worth Rs.2,00,000. Since Mr. B was trader so Ans:- a b c d

he was supposed to pay only 1% of his turnover as

his tax. The item so purchased was otherwise 44. Inputs are procured by Mr. A for his business and the
Ac
taxable at 12%. What is the amount of credit which same are being utilized in manufacturing of
Mr. A is eligible to take? exempted as well as taxable goods. What should be
a. Rs. 2,000 follow?
b. Rs. 24,000 a. Full ITC to be claimed
c. Rs. 1,000 b. Proportionate ITC to be claimed
d. Not eligible to claim credit c. Rule 42 should be applied
Ans:- a b c d d. Rule 43 should be applied
Ans:- a b c d

40. ABC Pvt. Ltd. is engaged in making Chocolates. The

t

company on Diwali, distributed the same 45. Mr. Z trades in certain items which are exempt and
chocolates to its employees. Can the company supplies certain items to SEZ which are zero-rated.
claim ITC in respect to the inputs used in making He wants to understand which of the following will
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such gifts? be included in computation of taxable supplies for

a. Yes purpose of availing input tax credit?
b. No a. Zero-rated supplies
c. Maybe b. Exempt supplies
d. Company’s discretion c. Both i.e., Zero-rated and exempt supplies
Ans:- a b c d d. None of the above
Sm

Ans:- a b c d
41. ITC shall be allowed in which of the following
options 46. Mr. Jolly, lawyer is registered in Delhi. He has
I. Excavators income of Rs. 32,00,000 from legal services. Also,
ii. Road rollers he has given a commercial land on rent for which he
iii. Tippers is charging Rs. 5,00,000 per month. He has also
iv. Dumpers extended loan of Rs. 1 crore for which he received
Tick the correct option. interest amounting to Rs. 12,00,000 annually. What
a. (i) & (ii) will be the value of exempt supply for the purpose
b. (iii) & (iv) of reversal of input tax credit under rule 42?
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c. (I), (ii) & (iii) (a) Rs. 44,00,000

d. (I), (ii), (iii) & (iv) (b) Rs. 12,00,000
Ans:- a b c d (c) Rs. 32,00,000
(d) Rs. 60,00,000
42. ITC in respect to pipelines laid outside the factory & Ans:- a b c d
towers fixed to earth by foundation or structural

46
47 Compute the value of 'exempted supply' for purpose
of section 17(2) of the CGST Act, 2017 from the 51. Kamlesh hires a works contractor for repairing his
following details: (i) Value of alcoholic liquor for factory building on a lumpsum payment of `
human consumption: ` 1,50,000 (ii) Value of 11,80,000. He debits half of the expenditure in the

y
architect services supplied: `2,00,000 (iii) profit and loss account and the remaining half in the
Securities of face value of ` 1,00,000 sold for ` building account. Assuming the rate of GST to be
95,000 18%, Kamlesh can take input tax credit of:

em
(a) ` 1,50,000 (a) ` 90,000
(b) ` 2,50,000 (b) ` 1,06,200
(c) ` 2,45,000 (c) ` 2,12,400
(d) ` 1,50,950 (d) Nil
Ans:- a b c d Ans:- a b c d

48. “Credit of ITC may be availed for making zero rated 52. Input tax Credit is available on all supplies which are
supplies, even if such supply is an exempted used or intended to be used in the course or
supply.” – Comment furtherance of business. Input tax credit will be

a. Correct
b. Incorrect
c. Partially correct
d. None of the above
Ans:- a b c d
49. Krishna Motors is a car dealer selling cars of an
international car company. It also provides
maintenance and repair services of the cars sold by
it as also of other cars. Determine the amount of
input tax credit available with the help of the
following information regarding expenses incurred
by it during the course of its business operations:
Cars purchased from the manufacturer for making
further supply of such cars [Two of such cars are
destroyed in accidents while being used for test
drive by potential customers. GST paid on their
purchase is ` 1,00,000 ]
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ad
available under which of the following situations?
(a) GST paid on motor vehicle used in the course and
furtherance of business.
(b) GST paid on club membership fees.
(c) GST paid on goods or services or both used for
personnel consumption.
(d) IGST @18% paid on inputs purchased from a vendor
in Bangalore where the supplier is registered in
Ac Rajasthan.
Ans:- . a b c d
53. For banking companies using inputs and input
services partly for taxable supplies and partly for
exempt supplies, which of the statement is true?
20,00,000
(a) ITC shall be compulsorily restricted to credit
attributable to taxable supplies including zero rated
supplies
(b) 50% of eligible ITC on inputs, capital goods, and input

Works contract services availed for constructing a car service shall be mandatorily taken in a month and the
50,000
shed in its premises rest shall lapse.
(c) Banking company can choose to exercise either
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(a) ` 19,00,000 option (a) or option (b)

(b) ` 21,10,000 (d) None of the above
(c) ` 19,50,000 Ans:- a b c d
(d) ` 20,50,000
Ans:- a b c d 54. Bank on 1st April 2018 has a credit of Rs. 150,000. It
during the month of April supplied certain
Sm

50. (i) A software professional providing technical exempted services & some taxable services. What
consultancy buys a motorcycle for use of his is the eligible amount of credit?
employee. a) ` 150,000
(ii) A motor driving school buys a car for being used b) ` 75,000
in imparting motor driving training. c) ` 100,000
(iii) A flying school imports an aircraft for use in its d) None of the above
training activity. Ans:- a b c d
(iv) A manufacturer buys a small truck for the
purpose of transporting its inputs and finished 55 Calculate the amount of eligible ITC?
V’

goods. Input tax credit cannot be taken on: Particulars Amount(`)

(a) (iii) Purchase of mobile phones for employees 20,000
(b) (I), (ii), (iii), (iv) to be used for business purposes
(c) (I) Taxes paid on telephone expenses
5,000
(d) (I), (iii)
Taxes paid on security services availed
Ans:- a b c d 18,000
by registered person for his factory

47
4
2
 59. Can the unutilized input tax credit be transferred in
Motor vehicle purchased for employees 1,50,000 case of change in constitution of business?
to be used for personal as well as a. Not possible
business purposes

y
b. No, it will be exhausted
Motor vehicle purchased for transportation c. Yes, it will be transferred only if there is provision for
2,00,000
of goods within the factory of transfer of liabilities
registered person d. It will be transferred only if it is shown in books of

Taxes paid on food expenses incurred 2,000
by registered person for his employees
Rent-a-cab facility given to employees
as it is obligatory for the employer to 36,000
provide it under an applicable law
The service has been notified by the
Government.
Taxes paid on purchase of cement and
other material for renovation of the 16,000
em
Account of transferor
Ans:- a b c d
60. In case of Compulsory registration, input tax credit
can be availed on
a. stocks held on the day immediately preceding the
date from which he becomes liable to pay tax under
theprovisions of this Act, provided application for
registration is filed within 30 days from the due date

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office room (not capitalised) b. stocks held on the day immediately preceding the
date of grant of registration under the provisions of
this Act.
(a) Rs. 2,95,000 c. stocks held on the day immediately preceding the
(b) Rs. 4,47,000 date of application of registration under the
(c) Rs. 2,43,000 provisions of this Act.
(d) Rs. 2,59,000 d. None of the above
Ans:- a b c d
Ans:- a b c d
Ac
61. In case of Voluntary registration input tax credit can
be availed
SECTION 18
(a) on stocks held on the day immediately preceding the
date from which he becomes liable to pay tax under
56. True or false – “In case of switching from taxable to
the provisions of this Act
exempt transactions or from Regular to
(b) on stocks held on the day immediately preceding the
composition scheme, ITC is fully restricted.”
date of grant of registration under the provisions of
a. Correct this Act.
b. Incorrect (c) on stocks held on the day immediately preceding the
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c. Partially correct date of application of registration under the

d. None of the above provisions of this Act.
Ans:- a b c d
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(d) None of the above

57. An assessee obtains new registration. It can avail
credit on inputs lying in stock. What is the time limit
for the taking said credit?
a. 1 year from the date of invoice
b. 3 years from the date of registration
Sm
Ans. a b c d
62. In case of supply of plant & machinery on which ITC
is taken, tax to be paid on is
a. Amount equal to ITC availed less 5% for every
quarter or part thereof

c. 1 years from the date of registration b. Tax on transaction value

d. None of the above c. Higher of above two
Ans:- a b c d d. Lower of above two
Ans:- a b c d
58. An assessee obtains new registration, voluntary
registration, change of scheme from composition to 63. Is Input tax to be paid in case of switchover from
regular scheme and from exempted goods/ services taxable to exempt supplies
to taxable goods/services. It can avail credit on (a) Yes, equivalent to the credit in respect of inputs held
inputs lying in stock. What is the time limit for taking in stock (including semi-finished and finished
said credit?
V’

goods) and on capital goods held in stock

(a) 1 year from the date of invoice (b) No
(b) 3 years from the date of invoice (c) Yes, full credit
(c) years from the date of invoice (d) No, should be debited to electronic credit ledger
(d) None of the above Ans. a b c d
Ans. a b c d

48
64. Is Input tax to be reversed in case of supply of
capital goods 68. Is principal entitled to take ITC even when the
(a) Yes fully principal has not received the goods and directly

y
(b) No sent to job worker by the vendor?
(c) Yes, to extent of credit taken as reduced by a. Yes
prescribed percentage or tax on transaction value b. No

em
whichever is higher c. Maybe
(d) Yes, to the extent of transaction value of such goods d. None of the above
Ans. a b c d Ans:- a b c d

65. What will happen to the rest of credit carried 69. The time limit beyond which if goods are not
forward in respect of a regular dealer switching returned, the capital goods sent for job work shall
over to composition stream under GST, after be treated as supply
adjusting to the inputs held in stock? a. One year
a) Carry forward the rest of the credit b. Five years
b) Credit kept in abeyance till the taxable opts for c. Three Years

ad
normal scheme once again d. Seven years
c) Credit lapses Ans:- a b c d
d) Electronic credit ledger will freeze with the credit
available 70. When the goods are sent from one job worker to
Ans:- a b c d another, the challan may be issued by:
a. Only by the Principal
66. Mr. Natwarlal, a registered person under GST, was b. Only by Job worker sending goods to another job
the proprietor of M/s. Spiceton Restaurant.
Ac worker
He died and left behind his wife and son on 15-Aug- c. By any one of the above two
2018. Ans:- a b c d
His son wants to continue the business of the
deceased father. 71. The details of challans in respect of goods
The GST consultant of M/s. Spiceton Restaurant, dispatched to a job worker or received from a job
gave the following advices to the son, how the son worker or sent from one job worker to another
could continue the business of his deceased during a quarter shall be included in FORM ?
father. a. Form GST ITC-03
Which of the following option is correct in b. Form GST ITC-04
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accordance with the provisions of GST law- c. Form GSTR-2

(a) The son should get himself registered under the d. None of Above
name and style M/s. Spiceton Restaurant, under Ans:- a b c d
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his own PAN and file Form ITC-02.

(b) The son can get the authorized signatory changed
by approaching to the Proper Officer and can
continue the same business. SECTION 20
(c) The son should close the old firm and start new
business under different name. 72. In case of ISD whether distributor and recipient
Sm

(d) The son should do the business as his mother as should have same PAN
the new proprietor of the M/s. Spiceton Restaurant, (a) Yes
and son should act as a Manager. (b) No
Ans:- a b c d (c) Yes, if in same state and different in other state
(d) None of the above
SECTION 19 Ans. a b c d

67. Is ITC available in case goods are sent for job work 73. If credit applicable to more than one recipient, then
and received within the specified time limit? it shall be distributed
a. Yes a. Equally
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b. No b. On Pro rata basis to the aggregate turnover of such

c. Maybe recipients
d. Yes, with prior permission of the Jurisdictional c. Proportionately
officer d. As per Adhoc Ratio
Ans:- a b c d Ans:- a b c d

49
4
2
 74 What are the areas in respect of which an ISD cannot 81. The Head Office of XYZ Ltd. is registered as Input
distribute the Input tax Credit availed? Service Distributor in Delhi. Its Branch Office in
a) ITC paid on inputs (Raw material or capital goods) Mumbai is engaged in the supply of readymade

y
b) To Outsourced manufacturers or service providers garments. The Head Office received an invoice
c) both (a) and (b) from Software Solutions (P) Ltd. registered in Delhi
d) none of the above for software maintenance service. However, the

em
Ans:- a b c d software is used in Branch Office in Mumbai. Tax
invoice indicates amount as CGST: Rs. 25,000/ -
75 Who is considered as Input Service Distributor and SGST: Rs. 25,000/-. Calculate the amount of tax
under GST? to be distributed by Head Office to its Branch
a) Head office Office.
b) Senior Most branch (a) IGST: Rs. 25,000/-
c) Majority of branches (b) CGST: Rs. 25,000/-; SGST: Rs. 25,000/-
d) none of the above (c) CGST: Rs. 25,000/-
Ans:- a b c d (d) IGST: Rs. 50,000/-
Ans:- a b c d

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76. The ISD Mechanism is based on the concept of -----
a) Distributing the credit on common in- voices 82. Metrowalk (P) Ltd. has four units registered in
pertaining to Input Services Mumbai, Gurgaon, Kolkata and Punjab with its
b) Distribution of goods (inputs or capital goods) Head Office registered as ISD in Delhi. Due to some
among the branches dispute with one of the common customers of
c) both (a) and (b) Gurgaon and Punjab Branch, the Delhi Head Office
d) none of the above took legal services of a lawyer whose consultation
Ans:-
Ac fee was Rs. 2,00,000/-. Since the legal advice was
a b c d
usable by all units, the Delhi ISD office wants to
77. Is Input Service Distributor Invoice a valid document distribute the credit to all its four units.
for taking the ITC? As a consultant of Metrowalk (P) Ltd.,
a) Yes advice what is the best course of action?
b) No (a) Delhi unit should pay tax on legal services obtaining
c) Maybe separate registration as a normal tax payer. The
d) None of the above credit of said tax should be distributed to Gurgaon
Ans:- and Punjab Branch equally.
(b) Delhi unit should pay tax on legal services with its
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a b c d

78. What type of registration is required to be taken by ISD registration. The credit of said tax should be
an Input service Distributor? distributed to Gurgaon and Punjab Branch equally.
(c) Delhi unit should pay tax on legal services with its
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a) IGST Registration
b) SGST Registration ISD registration. The credit of said tax should be
c) SGST and CGST Registration distributed to all units in the ratio of their turnover.
d) ISD Registration (d) Delhi unit should pay tax on legal services obtaining
Ans :- separate registration as a normal tax payer. The
a b c d
credit of said tax should be distributed to all units in
79. What is the threshold limit for registration of ISD the ratio of their turnover.
Sm

under GST? Ans:- a b c d

a) InR 10 Lakhs
b) InR 20 Lakhs 83. BTW Pvt. Ltd. has following units: A: Factory in
c) InR 1 crore Noida, Uttar Pradesh; closed from 2017-18 onwards,
d) none of the above no turnover. B: Factory in Ghaziabad, Uttar
Ans:- Pradesh; turnover of ` 54 crores in 2017-18; C:
a b c d Service centre in Faridabad, Haryana; turnover of
80. The due date to file GSTR-6 (Return for Input Service ` 2 crore in 2017-18; D: Service centre in New Delhi;
Distributor) is: turnover of ` 4 crores in 2017-18; The company's
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(a) 10th of the next month
(b) 13th of the next month
(c) 18th of the next month
(d) 20th of the next month.
Ans:-
a b
corporate office functions as an input service
distributor. It has to distribute input tax credit of `
18 lakh for April, 2018. Of this, an invoice involving
tax of ` 6 lakh pertains to technical consultancy for
Faridabad unit. Input tax credit will be distributed
c d as:

50
 (a) ` 3,00,000 to Noida Factory, ` 9,00,000 to (d) Later of above two.
Ghaziabad factory, `3,00,000 to Faridabad service Ans. a b c d
centre and ` 3,00,000 to New Delhi service centre.
(b) ` 10,80,000 to Ghaziabad factory, ` 6,40,000 to 88. ITC can be claimed by a registered person for

y
Faridabad service centre and ` 80,000 to New (a) Taxable supplies for business purpose
Delhi service centre. (b) Taxable supplies for non-business purpose
(c) ` 10,80,000 to Ghaziabad factory, ` 40,000 to (c) Exempted supplies

em
Faridabad service centre and ` 80,000 to New (d) Non-taxable supplies
Delhi service centre. (e) All of above
(d) ` 16,20,000 to Ghaziabad factory, ` 60,000 to Ans. a b c d
Faridabad service centre and ` 1,20,000 to New
Delhi service centre. 89. ITC on motor vehicle can be claimed by
Ans:- a b c d (a) Any registered person
(b) Registered person engaged in same line of business
84.. A taxable person has made following supplies in (c) Any registered person engaged in exempted supply
January, 2018 – (d) Any of above

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Sales within the State – ` 2,00,000. Ans. a b c d e
Exports out of India– ` 60,000.
Supplies to SEZ located within the State – ` 40,000. 90. Person registered under composite scheme can avail
He does not intend to clear goods under Letter of ITC on
Undertaking (LUT) or bond. The input tax credit (a) Supply of taxable goods/services
available to him during January, 2018 – IGST – Nil. (b) Receipt of goods/services on specified time period
CGST – `10,000. SGST – `20,000. (c) Payment to suppliers
(d) None of above
Ac
There is no opening balance in his electronic cash
Ans. a b c d
ledger or electronic credit ledger. Tax rates are –
SGST – 9%, CGST – 9%, IGST – 18%. How much
amount is payable by him in cash? 91. ITC can be claimed on goods/services for personal
(a) CGST – ` 8,000 SGST – Nil use if
(b) CGST – ` 11,600 SGST – ` 1,600 (a) Payment to supplier has been made
(b) Return being filed
(c) CGST – ` 8,000, SGST – Nil, IGST – ` 5,200
(c) All of above
(d) CGST – ` 8,000 SGST – Nil, IGST – ` 16,000
(d) No ITC can be claimed
Ans:- a b c d
Ans. a b c d
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ICAI BGM :- 92. ITC on works contract service can be availed only if
(a) Engaged in same line of business
85. When the goods are sent from one job worker to
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(b) Service related to movable property

another, the challan issued by the principal: (c) Service related to immovable property
(a) may be endorsed by the job worker sending goods to (d) All of above
another job worker Ans. a b c d
(b) may be endorsed by the Job worker receiving the
goods
(c) cannot be endorsed as such
Sm

93. On sale, demerger, transfer, amalgamation,

Ans. a b c d transferee is allowed to utilize ITC which is
(a) Unavailed in transferor books
86. ITC can be taken on goods if goods not received by (b) Unutilized in e-ledger of transferor
registered person but (c) Total ITC available to transferor
(a) By his agent on his direction (d) None of above
(b) By the job worker on his instruction Ans. a b c d
(c) By any other person on his direction
(d) Any of above 94. The principal can avail ITC on goods sent to job-
Ans. a b c d worker which relates to
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(a) Inputs
87. Maximum time limit for availing ITC is (b) Capital goods
(a) The date of filing of annual return (c) Inputs/capital goods directly sent to job-worker
(b) Due date of filing return u/s 39 for the month of (d) All of above.
September Ans. a b c d
(c) Earliest of above two

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 95. ITC cannot be availed by a person if
(a) ITC relates to tax paid on goods received by agent
(b) ITC relates to tax paid in pursuance of any demand
(c) ITC related to previous month inputs

y
(d) None of above
Ans. a b c d

em
96. The details of inward supply furnished by the
registered taxable person shall be matched with
(a) Corresponding details of outward supply furnished
by the corresponding taxable person.
(b) Additional duty of customs paid under section 3(5) of
the Customs Tariff Act, 1975
(c) Tax payment made by Supplier
(d) All the above
Ans. a b c d

Answer:-

ad
Ac
1 b 11 a 21 c 31 d 41 b 51 a 61 b 71 b 81 d 91 d
2 a 12 b 22 b 32 d 42 b 52 d 62 c 72 a 82 d 92 a
3 c 13 c 23 b 33 d 43 a 53 c 63 a 73 b 83 c 93 b
4 a 14 a 24 c 34 a 44 c 54 b 64 c 74 c 84 d 94 d
5 a 15 b 25 a 35 a 45 a 55 a 65 c 75 a 85 a 95 b
t

6 a 16 a 26 d 36 a 46 c 56 a 66 a 76 a 86 d 96 a
7 d 17 b 27 c 37 d 47 c 57 a 67 a 77 a 87 c
ar

8 b 18 b 28 c 38 d 48 a 58 a 68 a 78 d 88 a
9 a 19 b 29 a 39 d 49 a 59 c 69 c 79 d 89 b
10 a 20 a 30 d 40 b 50 c 60 a 70 c 80 b 90 d
Sm
V’

52
9 Registration

“No Great mind has ever existed

without a touch of madness”.

Think GST !
Think Vishal Sir...!!
Section 22
1. Can a person without GST registration claim ITC and Ans:- a b c d

y
collect tax?
a. Yes 7. In case where a company has places of business all
b. No over India. Can such a company take a single
c. At the discretion of the Government Centralized GST Registration?

em
d. Cannot claim ITC but have to collect tax from the a. Yes
customers b. Optional
Ans:- a b c d c. No
d. Registration only in the state where Head Office is
2. What is the threshold limit for requirement of located
registration under GST? Ans:- a b c d
a. Rs. 10 lakhs / 20 lakhs in special category states
b. Rs. 20 lakhs / 5 lakhs in special category states 8. In case of job work, once the work is being
c. Rs. 20 lakhs / 10 lakhs in special category states completed, the value of the goods shall be

ad
d. Rs. 10 lakhs / 5 lakhs in special category states included in the turnover of __________
Ans:- a b c d a. Principal
b. Job worker
3. c. Agent
A. A person is not required to pay GST if he is d. Either of the above
voluntarily registered under GST. Ans:- a b c d
B. Once a person is registered under GST Act, he is
bound to pay GST, even if his turnover is below
Ac 9. Where the business carried on by a registered
prescribed limit (of Rs. 20 / 10 lakhs) person is transferred as a going concern, then will
Comment on the above statements, the transferee be liable to register in GST?
a. A – Correct, B – Incorrect a. Yes
b. A – Incorrect, B – Correct b. No
c. Both A & B – Correct c. Option of transferee
d. Both A & B – Incorrect d. Depends on terms of transfer
Ans:- a b c d Ans:- a b c d

4. In case where a person makes supply from multiple 10. Every person who is liable to be registered under
t

states and his aggregate turnover exceeds GST shall apply for registration in form:
threshold limit, he has to get registered. (a) GST REG-01
a. In all those states (b) GST REG-02
ar

b. In only one state where turnover is greater than 20 lakhs (c) GST REG-30
c. In states where turnover is greater than 20 lakhs (d) GST REG-06
d. In any one of the states Ans:- a b c d
Ans:- a b c d
11 What is the aggregate turnover in a financial year
5. A person registered in one State is ‘unregistered above which a person is required to obtain
Sm

person’ in respect of another state. registration in Punjab?

a. Correct (a) Fifteen lakh
b. Incorrect (b) Twenty lakh
c. Partially correct (c) Twenty five lakh
d. None of the above (d) Twenty Two lakh
Ans:- a b c d Ans:- a b c d

6. A person, resident of UP has business places both at 12. Is the person making supply from territorial waters
Delhi and Rajasthan. From where he has to take of India required to registration
GST Registration? a) No (as the place from where supply is initiated is not
V’

a. From UP only Indian land)

b. From Rajasthan only b) Yes (in the state where the person supplies the goods)
c. He has to take separate GST Registration both at UP c) No (supply from territorial waters of India is exempt
and Rajasthan with different PAN Number supply)
d. None of above is fully correct d) Yes (in the coastal state or UT where the nearest point

53
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 of the appropriate base line is located
Ans:- a b c d
13 How the aggregate turnover is calculated for
computing threshold limit of registration?
(I) Aggregate value of all taxable supplies(excluding the value
of inward supplies on which tax is payable by a person on
reverse charge basis), exempt supplies, export of
goods/services and interstate supplies of a person having
same PAN computed on all India basis.
(ii) Aggregate value of all taxable supplies(excluding the value
of inward supplies on which tax is payable by a person on
reverse charge basis), exempt supplies, export of
goods/services and interstate supplies of a person
computed for each state separately.
(iii) Aggregate value of all taxable intrastate supplies, export of
goods/services and exempt supplies of a person having
same PAN computed for each state separately.
(iv) Aggregate value of all taxable supplies(excluding the
value of inward supplies on which tax is payable by a
person on reverse charge basis), exempt supplies, export
of goods/services and interstate supplies of a person
having same PAN computed on all India basis and
Ac
excluding taxes if any charged under CGST Act, SGST Act
and IGST Act.
(a) (I)
(b) (ii)
(c) (iii)
(d) (iv)
Ans:- a b c d
14. A new client Mr. Z has recently obtained GST
registration and keeps manual accounts. He has got
t
his GSTIN printed on top of every page of new booklet
printed for Tax Invoice. Apart from his principal place
of business he owns 2 godowns where he keeps stock
ar
of his goods and does some wholesale trading. He
asks you weather he needs to display the GSTIN
registration and GSTIN at any other places?
a) Mr. Z is required to display his certificate of registration
in a prominent location at his principal place of
business only. Name board at entry shall display
Sm
GSTIN at his principal place of business only.
b) Mr. Z has to display his certificate of registration in a
prominent location at his place of business and at
every additional place or places of business. Also, he
should display GSTIN in the name board exhibited at
the entry of his principal place of business and at every
additional place or places of business.
c) The certificate of registration is not required to be
displayed. Only name board at entry of principal and
V’
additional places of business shall display GSTIN.
d) The certificate of registration in a prominent location is
required to be displayed only at principal place of
business. Name board at entry of principal and
additional places of business shall display GSTIN.
Ans:- a b c d
54
15. Mr. Champak, located in the State of Himachal
Pradesh, a job worker, is engaged in providing job
y
work services relating to silverware articles to his
Principal, Mr. Mote Lal, in the State of Rajasthan. The
details of his turnover are as under:
em
For the period July, 2017 to March, 2018: Rs. 19,00,000/-.
Mr. Champak, has earned continuous rental income of Rs.
15,000/- per month from his residential flat in Delhi for nine
months from July, 2017 to March, 2018. He has also made
wholly exempt supplies of handicraft items of Rs. 50,000/-
during the period, December, 2017 to March, 2018.
Compute the aggregate turnover of Mr. Champak for the
financial year 2017-18 under the CGST Act,
2017, and also state whether he is liable for registration
under the Act or not.
ad
a) Rs. 20,85,000/-; Liable for registration.
b) Rs. 20,35,000/-; Liable for registration.
c) Rs. 19,00,000/-; Not liable for registration.
d) Rs. 19,50,000/-; Liable for registration.
Ans:- a b c d
Section 23
16 "Mr. X is only supplying services under RCM & the total
supplies made during the year was Rs. 100 lakhs."
Comment.
a) Mr. X must take compulsory registration under GST
b) Mr. X may operate without registration under GST
c) Mr. X must take registration as he has exceeded the
threshold limit
d) None of the above
Ans:- a b c d
17. Persons who are required to pay tax under RCM are
a) Required to take compulsory registration irrespective of
the threshold limit
b) Required to take compulsory registration only when the
threshold limit is crossed
c) Can pay the tax even without taking registration
d) Not required to take registration
Ans:- a b c d
18. Mr. Jeet Ram, an agriculturist, located in the State of
Uttar Pradesh, is a re-seller of agricultural produce
cultivated from land. The details of his turnover are as
under-
Ü For the period April, 2017 to June, 2017: Rs. 5,00,000/-
Ü For the period July, 2017 to March, 2018: Rs.
20,00,000/-
He has made occasional inter-State taxable supplies
also of Rs. 10,00,000/- of handicraft goods to the
State of Jammu and Kashmir during the month of
March, 2018.
Compute the aggregate turnover of Mr. Jeet Ram for
the financial year 2017-18 under the CGST Act, 2017,
and also state whether he is liable for registration
 under the Act or not. (a) if his all India based aggregate turnover exceeds ` 20
a) Rs. Nil; Not liable for registration lakh in a financial year
b) Rs. 10,00,000/-; Not liable for registration (b) if his all India based aggregate turnover exceeds ` 10

y
c) Rs. 35,00,000/-; Not liable for registration lakh in a financial year
d) Rs. 30,00,000/-; Liable for registration (c) irrespective of the amount of aggregate turnover in a
Ans:- a b c d financial year

em
(d) in case of making inter-State supply of taxable goods,
Section 24 irrespective of the amount of aggregate turnover in a
19. Person making inter – State supply of taxable financial year
services is not required to register if the aggregate Ans:- a b c d

turnover is less than the threshold limit applicable

in the particular State / UT. 25. Mr. Chatpat, an agent of Lalji (P) Ltd. is making
a. Correct taxable supply of goods on behalf of Lalji (P) Ltd.
b. Incorrect Lalji (P) Ltd. is having aggregate turnover of Rs. 1.5
c. In all cases of inter – State supply the person should crore whereas Mr. Chatpat is having aggregate

ad
be registered turnover of Rs. 18 lacs. Whether he is required to
d. None of the above take registration?
Ans:- a b c d (a) No, because his turnover is less than Rs. 20 lacs
(b) Yes, he is compulsorily required to get registered
20. Mr. A of Delhi is supplying specified handicrafts to (c) He is exempt from taking registration by way of
Mr. B of UP. Turnover of Mr. A is only 5 lacs. Is he notification
liable to take registration in GST? (d) He can voluntarily apply for registration
Ans:- a b c d
a. Yes
Ac
b. No
Ans:- a b c d 26. Section 24 of the CGST Act, 2017 requires certain
categories of persons who would require compulsory
21. Mr. A of Pune till date is only engaged in making registration irrespective of threshold limit of turnover
exports and supplies to SEZ units. His aggregate for obtaining registration. Mr. A has following 4
turnover is Rs.15 lacs. Is Mr. liable to registration in business ideas in mind, which one of them would not
GST? require him to obtain compulsory registration as per
a. No, as threshold limit is not crossed Section 24.
b. Yes, as the value of supply has exceeded Rs.10 lacs a) Mr. A wants to trade in electronic components, where his
t

c. Yes, since it is an inter – state supply area of supply would be majorly outside the State.
d. None of the above b) Mr. A would like to carry on business relating to
Ans:- a b c d electronic commerce operator.
ar

c) Mr. A would like to trade in general items within the same

22. is it mandatory for e-commerce operator to obtain State and his monthly turnover may go upto INR 1
registration? lakh.He will receive services from a goods transport
a) Yes agency for delivery of goods where he would be liable to
b) No pay tax under reverse charge.
c) d) Mr. A is a qualified doctor and has recently left his job.
Sm

d) He intends to become practitioner. He estimates his

Ans:- a b c d monthly receipts to be INR 1,50,000. There is no other
income accruing to him
23. Issupplier (operating under an e-commerce operator Ans:- a b c d
liable u/s 9(5)) exempt from GST in respect of non-e-
commerce supplies 27. Which of the following persons is required to obtain
a) Yes compulsory registration?
b) No (a) Persons exclusively engaged in making supplies tax on
c) Yes, only in case of non-ecommerce supplies which is to be paid by the recipient on reverse charge
d) None of the above basis under section 9(3).
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Ans:- a b c d (b) Persons making inter-State supplies of taxable

services up to Rs. 20,00,000
24. The persons making inter-State supplies from (c) Persons making supplies of services through an ECO
Madhya Pradesh is compulsorily required to get (other than supplies specified under section 9(5) of the
registered under GST, _____ CGST Act) with aggregate turnover up to Rs.

55
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 20,00,000 d. 15 Digits
(d) None of the above. Ans:- a b c d

Ans:- a b c d

y
32. What is the full form of UN?
28. State which of the following statement is incorrect: a. Un – identified Nation
(i) An agent, supplying goods on behalf of principal where b. United Identity Number

em
invoice is issued in the name of principal, is required to c. Unique Identity Number
get compulsorily registered under GST. d. United in Nation
(ii) Persons who are required to deduct tax under section Ans:- a b c d
51, whether or not separately registered under this Act
are compulsory required to get registered under GST 33. Mr. X becomes liable to pay tax on 1st August, 2018
without any threshold. and has obtained registration on 15th August, 2018.
(iii) Every person supplying online information and Such person is eligible for input tax credit on
database access or retrieval services from a place inputs held in stock as on:
outside India to a registered person in India is a) 1st August, 2018

ad
compulsory required to get registered under GST b) 31st July, 2018
without any threshold. c) 15th August, 2018
(iv) Persons who supply services, other than supplies d) He cannot take credit for the past period
specified under sub-section (5) of section 9, through Ans:- a b c d
such electronic commerce operator who is required to
collect tax at source under section 52 are compulsory 34. Threshold limit of Rs. 20 lakhs for GST registration
required to get registered under GST without any means for voluntary registration the person should
threshold. have aggregate turnover of 20 lakhs or more.
(a) (I), (ii)
Ac a) Correct - as per IGST Act
(b) (iii), (iv) b) Incorrect - for voluntary registration the threshold limit
(c) (I), (iii), (iv) is 10 lakhs
(d) None of the above c) Correct - as per CGST Act
Ans:- a b c d d) Incorrect - turnover is not relevant for voluntary
registration
Section 25 Ans:- a b c d

29. The application shall be forwarded to the _________ 35. Within how many days a person should apply for
registration?
t

who shall examine the application and the

accompanying documents for GST registration. (a) Within 60 days from the date he becomes liable for
a. Proper Officer registration.
ar

b. GSTN (b) Within 30 days from the date he becomes liable for
c. GSTP registration.
d. GST Portal (c) No Time Limit
Ans:- a b c d (d) Within 90 days from the date he becomes liable for
registration.
30. The application for registration after being examined Ans:- a b c d
Sm

by the proper officer, if the same are found to be in

order, approve the grant of registration to the 36. A person having ____business verticals in a State
applicant within ________________ from the date of ____obtain a separate registration for each business
submission of application. vertical.
a. 3 working days (a) Single, shall
b. 5 working days (b) Multiple, shall
c. 7 working days (c) Multiple, may
d. 10 working days (d) Single, May
Ans:- a b c d Ans:- a b c d
V’

31. The Number of Digits in the PAN based GSTIN 37. Mr. X, a new client, comes to you to apply for a GST
registration Number will be: Registration for a proprietorship concern and has
a. 10 Digits query on time limit for taking registration? Another
b. 12 Digits question is that he would submit all the required
c. 14 Digits documents of registration now and will not be

56
 available from tomorrow since he is travelling. He is registration, the effective date of registration shall be:
ready to provide Class 2 digital signatures along with a) Date of grant of registration
required documents. Can application for registration b) Date of application for registration

y
be signed digitally in his absence? c) Within three working days from the date of submission
a) Mr. X should take registration within 7 days from the of the application
date on which he becomes liable to registration. He d) Within seven working days from the date of submission

em
would not have the option to sign the application using of application
Valid digital signatures. Ans:- a b c d
b) Mr. X should take registration within 15 days from the
date on which he becomes liable to registration. He 42. A non-resident taxable person is required to apply for
would have the option to sign the application using registration:
Valid digital signatures. (a) within 30 days from the date on which he becomes
c) Mr. X should take registration within 30 days from the liable to registration
date on which he becomes liable to registration. He (b) within 60 days from the date on which he becomes
would have the option to sign the application using liable to registration

ad
Valid digital signatures. (c) at least 5 days prior to the commencement of business
d) Mr. X should take registration within 15 days from the (d) None of the above
date on which he becomes liable to registration. He Ans:- a b c d
would not have the option to sign the application using
Valid digital signatures. Section 27
Ans:- a b c d
43. A person applying for registration as a casual taxable
38. Mr. A wants to register under GST Act and wants to
Ac
know what is the acceptable Bank account related
person shall be given a temporary reference number
by the Common Portal ______ .
proof? a. For making advance deposit of tax
I) Scanned copy of first page of passbook b. After validation of email and phone number with OTP
ii) Scanned copy of relevant page of bank statement c. For making proper signature with DSC
iii) Scanned copy of Cancelled cheque without entity or d. None of the above
proprietor name Ans:- a b c d
iv) Scanned copy of Cancelled cheque containing name of the
proprietor or business entity 44. Mr. A has been registered as a casual taxable
a) I or ii person, for an exhibition program conducted at
b) ii or iii Delhi. While obtaining registration Mr. A deposited
t

c) i or ii or iv some amount as advance deposit of tax and after

d) ii or iv end of registration period the amount refundable
ar

Ans:- a b c d from such advance deposit is Rs. 20,000. The

39. When there is any change in particular of application
of registration then registered person shall inform
such change in how many days?
(a) within fifteen days of such change
(b) within twenty days of such change
Sm
certificate of registration was in force for the whole
period but Mr. A was unaware of furnishing returns
u/s 39. What will be the amount refundable to him?
a. Nil
b. Rs. 5,000
c. Rs. 10,000

(c) within thirty days of such change d. Rs. 20,000

(d) within twenty five days of such change Ans:- a b c d
Ans:- a b c d 45. Persons liable to make estimated Advance Tax
deposit to obtain GST Registration are:
40. Certificate of registration is issued in which form? a. Input Service Distributor
a) Form GST REG-06 b. E – commerce operator
b) Form GST REG-02 c. Casual and Non Resident Taxable Persons
c) Form GST REG-03 d. Aggregator of Branded Services
d) Form GST REG-05 Ans:- a b c d
V’

Ans:- a b c d

46. The application form for registration by casual

41. When an application for registration has been taxable person is:
submitted by the applicant after the expiry of thirty (a) GST REG-01
days from the date of his becoming liable to (b) GST REG-02
(c) GST REG-09

57
4
2
 (d) None of the above. c. 5 months
Ans:- a b c d d. 6 months
Ans:- a b c d

y
47. The form of application for registration, used by a
non-resident taxable person is: 53. Any registered taxable person, whose registration is
(a) GST REG-01 cancelled by the proper office on his own motion,
(b) GST REG-02 may apply to such officer for revocation of

em
(c) GST REG-05 cancellation of the registration within ____________
(d) GST REG-09. from the date of service of the cancellation order.
Ans:- a b c d a. 7 days
b. 15 days
48 Which of the following statement is true for Mr. X, a c. 30 days
casual taxable person? d. 45 days
(a) Mr. X is not required to take registration under GST. Ans:- a b c d
(b) Mr. X is required to get registration under GST, if the
aggregate turnover in a financial year exceeds ` 20 lakh. 54. The proper officer may cancel the registration of
(c) Mr. X can opt for voluntary registration under GST. taxable person from such date, as he may deem fit,

ad
(d) Mr. X has to compulsorily get registered under GST in case where a person paying tax under
irrespective of the threshold limit. composition scheme has not furnished returns for
Ans:- a b c d
______.
a. 3 consecutive tax periods
49 The registration certificate granted to Non resident b. 4 consecutive tax periods
taxable person is valid for _____days from the c. 5 consecutive tax periods
effective date of registration. d. 6 consecutive periods
(a) 30
Ac Ans:- a b c d
(b) 60
(c) 90 55. Which one of the following cannot be a reason for
(d) 120 cancellation of registration?
Ans:- a b c d
(a) There is a change in the constitution of business from
partnership firm to proprietorship.
50. Registration certificate granted to casual taxable (b) The business has been discontinued.
person or non-resident taxable person will be valid (c) A composition taxpayer has not furnished returns for
for: three consecutive tax periods.
(a) Period specified in the registration application (d) A registered person, other than composition taxpayer,
(b) 90 days from the effective date of registration has not furnished returns for three consecutive tax
t

(c) Earlier of (a) or (b) periods.

(d) Later of (a) or (b) Ans:- a b c d
Ans: a b c d
ar

56. Which of the following is correct statement:

Section 28
51. Where a change in the constitution of any business
results in change of the Permanent Account Number
(PAN) of a registered Person, the person shall apply
Sm
"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 (1) does not conduct any
business from the declared place of business

for _________ (2) issues invoice without supply of goods or services

a. Fresh Registration in violation of the (2) issues invoice without supply
b. Amendment of Registration of goods or services in violation of the provisions of
c. Cancellation of Registration the GST law provisions of the GST law
d. No effect on registration (3) violates provisions relating to Anti Profiteering" (3)
Ans:- a b c d
violates provisions relating to Anti Profiteering"
a) Only 1 & 2
Section 29/30 b) Only 1 & 3
c) Only 2 & 3
52. The proper officer may cancel the registration of
V’

d) All 1, 2 & 3
taxable person from such date, as he may deem fit, Ans:- a b c d
in case where a person who has taken voluntary
registration has not commenced business within
57. The proper officer will have regard to the following,
__ from the date of registration.
a. 3 months while cancelling registration ?
b. 4 months a) whether the business has been discontinued
b) whether there is any change in the constitution of the
58
 business
c) whether the taxable person is no longer liable to be
registered
d) All of the above
Ans:- a b c d
58. What is the validity of the registration certificate?
(a) One year
(b) No validity
(c) Valid till it is cancelled.
(d) Five years.
Ans:- a b c d
59. Within how many days an application for revocation of
cancellation of registration can be made?
(a) Within 7 days from the date of service of the
cancellation order.
(b) Within 15 days from the date of issue of the cancellation
order.
(c) Within 45 days from the date of issue of the cancellation
order.
(d) Within 30 days from the date of service of the
cancellation order.
Ans:-. a b c d
Ac
60. Which of the following statements are correct?
(I) Revocation of cancellation of registration under
CGST/SGST Act shall be deemed to be a revocation of
cancellation of registration under SGST/CGST Act.
(ii) Cancellation of registration under CGST/SGST Act shall be
deemed to be a cancellation of registration under
SGST/CGST Act.
(iii) Revocation of cancellation of registration under
CGST/SGST Act shall not be deemed to be a revocation
t
of cancellation of registration under SGST/CGST Act.
(iv) Cancellation of registration under CGST/SGST Act shall
ar
not be deemed to be a cancellation of registration under
SGST/CGST Act.
(a) (i) and (ii)
(b) (i) and (iv)
(c) (ii) and (iii)
(d) (iii) and (iv)
Ans:- a b c d
Sm
61. Mr. Y was registered under VAT and got provisional
registration under GST during migration to GST.
Registration formalities were completed by
submitting the required documents and registration
certificate was obtained. After working for few
months, he found that he will not cross the threshold
limit required for obtaining registration nor will he fall
into any case where registration is compulsory.
V’
Thus, he decides to surrender the GST number. He
has following queries: -
1) What would happen to stock of goods and GST liability held
on the date of cancellation of GST number?
2) Can he claim input tax credit and collect tax after
cancellation of GST? What would you suggest your client
on the above matter?
a) After cancellation of registration, Mr. Y can sell the stock
without any tax liability since GST number is cancelled.
Whatever is the GST liability, except during the month
y
of cancellation, has to be discharged. After cancellation
of GST, he can collect GST from his customer but he
cannot claim any input tax credit of GST paid by him.
em
b) Before cancellation of GST, Mr. Y has to pay an amount
equivalent to the credit of input tax in respect of inputs
held in stock on the day immediately preceding the date
of such cancellation or the output tax payable on such
goods, whichever is higher. After cancellation, of GST,
he cannot collect GST from his customer nor can he
claim any input tax credit of GST paid by him.
c) Before cancellation of GST, Mr. Y has to pay an amount
equivalent to the credit of input tax in respect of inputs
held in stock on the day immediately preceding the date
ad
of such cancellation or the output tax payable on such
goods, whichever is lower. After cancellation of GST, he
cannot collect GST from his customer nor can he claim
any input tax credit of GST paid by him.
d) After cancellation of registration, he can sell the stock
without any tax liability since GST number is cancelled.
Whatever is the GST liability, except during the month
of cancellation, has to be discharged. After cancellation
of GST, he cannot collect GST from his customer, but
he can claim input tax credit of GST paid by him.
Ans:- a b c d
SEZ
62. 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?
a. SEZ 1
b. SEZ 2
c. Both SEZ needs to be separately registered
d. Both SEZ shall operate in a single registration
Ans:- a b c d
ICAI BGM:-
63. Whether all persons are mandatorily required to
obtain registration?
a. Yes
b. Not required if he is an agriculturist or person
exclusively engaged in supplying exempt goods or
services, ifspecified threshold limit does not exceed in
a financial year.
c. Not required if he is an agriculturist or person
exclusively engaged in supplying exempt goods or
services.
d. No, only if specified threshold exceeds in a financial
year then only need to obtain.
Ans:- a b c d
59
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 64. Which one of the following is true?
a. A person can’t collect tax unless he is registered.
b. Registered person not liable to collect tax till his
aggregate turnover exceeds Rs. 20 lakhs / Rs. 10
Lakhs as the case maybe.
c.Apersoncancollectthetaxduringtheperiodofhisprovision
alregistration.
d. Both (a) and (b) are correct
Ans:- a b c d
65. Which one of following statements are correct?
a. Voluntary registration is not possible under GST.
b. Voluntarily registered person not liable to comply with
all the provisions of the GST.
c. A person may get himself registered voluntarily and
shall comply with all the provisions of GST.
d. None of the above.
Ans:- a b c d
66. PAN issued under the Income Tax Act is mandatory
for grant of registration.
a. It is one of the documents listed.
Ac
b. Yes, but non-resident taxable person may be granted
registration on the basis of any other document.
c. Yes, but persons required to deduct tax at source u/s
51 may have TAN in lieu of PAN.
d. Both (b) and (c)
Ans:- a b c d
67. An E-commerce operator should get registered?
a. Yes, irrespective of threshold limit
b. No, required to register only if his aggregate turnover
t
exceeds the threshold limit.
c. Yes, if he is located in North-western states.
d. He is required to register if he is liable to collect tax at
ar
source and /or his aggregate turnover exceeds the
threshold limit.
Ans:- a b c d
68. Which of the following requires amendment in the
registration certificate?
Sm
a. Change of name of the registered person
b. Change in constitution of the registered person
c. Addition, deletion or retirement of partners or
directors, Karta, Managing Committee, Board of
Trustees, Chief Executive Officer or equivalent,
responsible for the day to day affairs of the business
d. All of the above
Ans:- a b c d
69. What are the consequences of obtaining
V’
registration by misrepresentation?
a. Liable to cancellation of registration by proper officer.
b. Liable to a fine not exceeding Rs. 1,000,000
c. Imprisonment for a period of 6 months to 3years.
d. Both (b) and(c)
60
Ans:- a b c d
y
70. Does cancellation of registration under CGST affect
the liability under SGST/IGST for period prior to
cancellation of registration?
a. Cancellation of registration will immune his liability
em
under CGST only.
b. Cancellation of registration will immune his liability
under IGST only.
c. Cancellation of registration will immune his liability
under SGST and CGST but not under IGST.
d. Cancellation does not affect the liability of taxable
person to pay tax and other dues under
CGST/SGST/IGSTAct.
Ans:- a b c d
ad
71. Within how many days an application for revocation
of cancellation of registration can be made?
a. Within 7days from the date of service of the
cancellation order.
b. Within 15 days from the date of issue of the
cancellation order.
c. Within 45 days from the date of issue of the
cancellation order.
d. Within 30 days from the date of service of the
cancellation order.
Ans:- a b c d
72. Can a person apply for registration to pay tax u/s 10
for any of his business verticals at his choice?
a. Yes, irrespective of the registration status of other
business verticals.
b. No all of his other business verticals also should
have obtained registration for paying tax under
section10.
c. Yes, provided majority of the business verticals are
paying undersection10.
d. Yes, if all the business vertical in a state are obtained
registration to pay tax under section10
Ans:- a b c d
73. Every registered taxable person shall display his
certificate of registration in a prominent location at
his principal and at every other place of business
also GSTIN shall be displayed on the name board at
the entry of such places.
a. No, certificate of registration to be displayed only at a
registered place of business and GSTIN need not be
displayed on the name board.
b. Yes, above statement is correct.
c. No, GSTIN to be displayed only on the invoices.
d. Above statement is correct subject to certificate of
registration to be displayed only at registered place of
business
Ans:- a b c d
74. Under what circumstances physical verification of
business premises is mandatory?

y
a. Physical verification of business premises is a
discretionary power of proper officer.
b. If additional information for registration asked by the
proper officer is not submitted within specified time.

em
c. If certificate of registration is obtained on mis
representation of facts.
d. If photograph of the business premise is not
uploaded in the common portal within specified time.
Ans:- a b c d

75. Does a Medical Service Provider needs to get

registered under GST, if his aggregate turnover (u/s
2 (6) is more than Rs. 20 Lakhs but has taxable

ad
supply of only an amount of Rs. 2.4 Lakh p.a.?
a. No
b. Yes
Ans:- a b c d

76. Do I, a Mutual fund Distributor working in Delhi,

need to register under GST, having income less
than Rs. 20 Lakhs but working for offices that are
Ac
registered in Mumbai and have branch offices in
Delhi?
a. No
b. Yes
Ans:- a b c d

Answers:-
t

1 b 11 b 21 c 31 b 41 a 51 a 61 d 71 d
ar

2 c 12 d 22 a 32 c 42 c 52 d 62 c 72 b

3 b 13 d 23 b 33 b 43 a 53 c 63 c 73 b

4 a 14 b 24 d 34 d 44 a 54 a 64 a 74 a
Sm

5 a 15 a 25 b 35 b 45 c 55 d 65 c 75 b

6 d 16 b 26 d 36 c 46 a 56 d 66 d 76 a

7 c 17 a 27 d 37 c 47 d 57 d 67 d

8 a 18 d 28 c 38 c 48 d 58 c 68 d
V’

9 a 19 a 29 a 39 a 49 c 59 d 69 a

10 a 20 b 30 a 40 a 50 c 60 a 70 c

61
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10 Tax Invoice

The Future of the World

is in my Classroom Today
Think GST !
Think Vishal Sir...!!
 1. What shall be the due date to issue invoice in case of branch office in one State to head office in another
supply of goods? State?
a) Any date before or at the me of removal of goods (a) Tax invoice and e way bill

y
b) Date of receipt of advance (b) Receipt Voucher and e way bill
c) Date of provision of goods (c) Payment Voucher and e way bill
d) None of the above (d) All of the above

em
Ans:- a b c d Ans: a b c d
9. M/s. Rajdhani (P) Ltd., registered in Delhi, wishes to
2. “Removal”, in rela on to goods, means – transfer the taxable goods to one of its business
a. Dispatch of the goods for delivery by the supplier ver cal having same PAN and registered within
b. Collec on of the goods by the recipient same State. Which document shall be issued by the
c. Either (a) or (b) Company in this situa on?
d. Receipt of goods by the recipient (a) Delivery Challan
Ans: a b c d (b) Tax Invoice
(c) Bill of Supply

ad
3. ____________ shall accompany transport of goods (d) Invoice-cum-bill of supply
when e – way bill is not required. Ans:- a b c d
a. Delivery Challan
b. Tax Invoice 10. In case of supply of services, the tax invoice shall
c. Bill of Supply be prepared in the manner of:
d. (b or c) (a) Only original
Ans: a b c d (b) Two copies
(c) Three copies
Ac (d) Four copies.
4. Duplicate Delivery Challan shall be for ---------. Ans:- a b c d
a) Consignee
b) Transporter 11. Mr. X, a registered person deals in supply of
c) Consigner taxable goods. He need not issue tax invoice for the
d) Job worker goods supplied on 16.04.20XX as the value of the
Ans:- a b c d goods is ___.
(a) Rs. 1,200
5. Tax Invoice must be issued within ______________ (b) Rs. 600
from the date of removal of goods sent or taken on (c) Rs. 150
t

approval for sale or return. (d) Rs. 200

a. 3 months Ans:- a b c d
b. 30 days 12. A person opera ng in composi on issue a tax
ar

c. 15 days invoice to a customer. Is the person correct in raising

d. 6 months the invoice
Ans: a b c d a) Yes
b) No
6. Which documents is to be issued by the consignor c) Yes, but tax amount should not be separately
instead of tax invoice for transporta on of goods for shown
Sm

job work? d) None of the above

a. E – way bill Ans:- a b c d
b. Delivery Challan
c. Debit Note 13. Invoice cum Bill of Supply may be issued by
d. Receipt Voucher registered person
Ans: a b c d a. Supplying taxable as well as exempted goods and /
or services
7. Bill of Supply is issued by the registered person – b. Supplying taxable goods and exempted services
a. Paying tax under composi on scheme c. Supplying taxable services and exempted goods
b. Supplying exempted goods or services or both d. Supplying taxable as well as exempted services
V’

c. (a) and (b) both Ans: a b c d

d. None of the above
Ans:c. a b c d 14. Revised invoice is an invoice which is issued against
the invoice already issued
8. Which documents are required to send goods from a. During the period beginning with the date of

62
applica on ll the effec ve date of registra on Ans: a b c d
b. During the period beginning with the effec ve date 21. A registered taxable person shall, on receipt of

y
of registra on ll the date of issuance of registra on advance payment w.r.t. any supply, issue
cer ficate a. Debit note
c. During the period beginning with the date of b. Credit note
applica on ll the date of issuance of registra on c. Receipt voucher

em
cer ficate d. Tax invoice
d. During the whole period prior to registra on Ans: a b c d
Ans: a b c d
22. No tax is payable on receipt of advance payment
15. Goods may be transported without issue of invoice w.r.t. any supply of __________.
in case of a. Goods
a. Supply of liquid gas where the quan ty at the me b. Services
of removal from the place of business of the supplier c. Goods or Services or both
is not known, d. Input services

ad
b. Transporta on of goods for job work Ans: a b c d
c. Transporta on of goods for reasons other than by
way of supply 23. Is it mandatory to indicate the word “Revised
d. All of the above invoice” on revised tax invoice?
Ans: a b c d a. Yes
b. No
16. HSN Code is ___________ code? c. Yes, but if the value exceeds Rs.5,000
a. 8 digit b. 6 digit d. Yes, but if the value exceeds Rs.500
c. 2 digit d. 10 digit
Ac Ans: a b c d
Ans: a b c d
24. In case of taxable supply of services, tax invoice
17. HSN upto ----------should be provided in quarterly shall be issued within __________ from the date of
return in proposed return scheme. supply of service provided that the supplier is other
a) 4 digits than an insurer / banking company / financial
b) 4 digits or more ins tu on / non – banking financial company.
c) 2 digits a. 15 days
d) 0 digit (no HSN required) b. 30 days
Ans:- a b c d c. 45 days
t

d. 60 days
18. Invoice shall be prepared in (I) ___________ in case Ans: a b c d
of taxable supply of goods and in (ii)_____________
ar

in case of taxable supply of services.
a) (i) Triplicate, (ii) Duplicate
b) (i) Duplicate, (ii) Triplicate
c) (i) Duplicate, (ii) Duplicate
d) None of the above
Ans:- a b c d
Sm
24. In case of taxable supply of services by a non-
banking financial company (NBFC), invoice shall be
issued within a period of __________ from the date
of supply of service.
(a) 30 days
(b) 45 days

(c) 60 days
19. The serial number of invoices issued during a tax (d) 90 days
period shall be furnished in Ans:- a b c d
a. GSTR – 1 25. Mr. A is supplying papers to an Advocate's Office.
b. GSTR – 3B He submi ed the account of total supplies made
c. GSTR – 2 during the 2 months period on the 25th of alternate
d. All of the above month. What type of supply is this?
Ans: a b c d a. Con nuous supply of goods
b. Con nuous supply of services
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20. Is it mandatory to start a fresh series of invoice in c. Composite supply

every financial year? d. Mixed supply
a. Yes Ans: a b c d
b. No
c. Totally at the op on of supplier 26. Mr. A had a contract for suppling man power for 20
d. None of the above days for Rs. 20,000. However, a er 20 days, the

63
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 service has stopped i.e. the service started on c. Goods or services supplied are found to be
11.9.2018 and ceased on 30.9.2018. When should deficient

y
the invoice be raised? d. All of the above
a. 11.09.2018 Ans: a b c d
b. 30.09.2018

em
c. 11.10.2018 33. Mr. A had made a supply in April, 2018. The party
d. Any of the above returned the goods in May 2018. In which month the
Ans: a b c d credit note is to be reflected?
a. April, 2018
27. Do we have to issue a tax invoice even if we remove b. May 2018
goods for 'sale on approval basis'? c. By 10th April, 2018
a. Yes b. No d. None of the above
c. Maybe d. None of the above Ans: a b c d
Ans: a b c d
ICAI BGM

ad
28. Where the goods being sent or taken on approval
for sale or return are removed before the supply 34. Tax invoice must be issued by________
takes place, the invoice shall be issued: (a) Every supplier
(a) before/at the me of supply. (b) Every taxable person
(b) 6 months from the date of removal. (c) Registered persons not paying tax under
(c) Earlier of (a) or (b). composi on scheme
(d) Later of (a) or (b). (d) All the above
Ans:- a b c d
Ac Ans. a b c d

29. Mr. A, a registered ar st took the pain ng from his
gallery on basis of ________ to an art house for
subsequent sale. There he issued __________ to
a customer while selling his art work.
a. Delivery challan, tax invoice
b. Delivery challan, bill of supply
c. Invoice, bill of supply
d. E way bill, bill of supply
t
35. Law permits collec on of tax on supplies effected
prior to registra on, but a er applying for
registra on:
(a) Yes, but only on intra-State supplies, if the revised
invoice is raised within one month
(b) Yes, but only on intra-State supplies effected to
unregistered persons, if the revised invoice is raised
within one month

Ans: a b c d (c) Yes, on all supplies, if the revised invoice is raised

within one month
30. Refund Voucher shall be issued if supply is not (d) No, tax can be collected only on supplies effected
ar

made and tax invoice not issued against a er registra on is granted.

a. Debit note Ans. a b c d
b. Receipt voucher
c. Credit note 36. A bill of supply can be issued in case of inter-State
d. Bill of supply and intra-State:
Ans: a b c d (a) Exempted supplies
Sm

(b) Supplies to unregistered persons

SECTION 34: (c) Both of above
(d) None of the above.
31. If prices are increased a er renego a ons, the Ans. a b c d

supplier should issue

a. Credit note with GST 37. An invoice must be issued:
b. Debit note without GST (a) At the me of removal of goods
c. Credit note without GST (b) On transfer of risks and rewards of the goods to
d. Debit note with GST the recipient
Ans: a b c d (c) On receipt of payment for the supply
V’

(d) Earliest of the above dates.

32. Credit note is issued when ______________ Ans. a b c d

a. Tax invoice is found to exceed the taxable value or

tax payable 38. An acknowledgement must be given on receipt of
b. Goods supplied are returned by the recipient advance payment in respect of supply of goods or

64
services:
(a) Yes, in the form of a proforma invoice
(b) Yes, as a receipt voucher
(c) Yes, the invoice must be raised to that extent
(d) None of the above
Ans. a b c d
39. A con nuous supply of goods requires one of the
following as a must:
(a) The goods must be no fied by the Commissioner
in this behalf
(b) The contract for supply lasts for a minimum
period of 3 months
(c) The supply is made by means of a wire, cable,
pipeline or other conduit
(d) Supplier invoices the recipient on a regular or
periodic basis
Ans. a b c d
40. The recipient must issue an invoice in the following
cases:
(a) The supplier fails to issue an invoice
(b) The supplier is unregistered
Ac
(c) The goods or services received are no fied for tax
on reverse charge basis
(d) both (b) & (c) above
Ans. a b c d
41. A payment voucher need not be raised if the
supplier is an unregistered person.
(a) True, as the recipient is required to issue an
invoice in that case
(b) True, if the unregistered person does not require
t
it
(c) False, a payment voucher is the only document to
evidence the supply
ar
(d) False, payment voucher should be issued in
addi on to raising an invoice for the inward supply
Ans. a b c d
42. The me limit for issue of tax invoice in case of
con nuous supply of goods:
Sm
(a) At the me of issue of statement of account
where successive accounts are involved
(b) At the me of receipt of payment, if payments are
received prior to issue of accounts
(c) On a monthly basis
(d) As and when demanded by the recipient.
Ans. a b c d
43. In case of goods sent on sale on approval basis,
invoice has to be issued:
V’
(a) while sending the goods; another Invoice has to
be issued by the recipient while rejec ng the goods
(b) while sending the goods but the recipient can take
credit only when the goods are accepted by him
(c) when the recipient accepts the goods or six
months from the date of removal whichever is earlier
(d) when the recipient accepts the goods or three
months from the date of supply whichever is earlier
y
Ans. a b c d
44. If Supply of Services has ceased under a contract
em
before the comple on of supply:
(a) Invoice has to be issued within 30 days on the
basis of 'Quantum Meruit' from the date of cessa on
(b) Invoice has to be issued at the me of cessa on to
the extent of the supply effected
(c) Invoice has to be issued for the full value of the
contract a er deduc ng a percentage thereof as
prescribed
(d) Invoice cannot be issued as the ma er will be sub-
ad
judice.
Ans. a b c d
45. The tax invoice should be issued _______the date of
supply of service:
a) Within 30 days from
b) Within 1 month from
c) Within 15 days from
d) On
Ans. a b c d
46. A person who has applied for registra on can:
a) Provisionally collect tax ll his registra on is
approved, on applying for registra on, if he has
applied for registra on within prescribed me
b) Neither collect tax nor claim input tax credit
c) Issue 'revised invoice' and collect tax within 1
month of date of issuance of cer ficate of
registra on, subject to condi ons
d) All of the above.
Ans. a b c d
47. The name of the State of recipient along with State
code is required on the invoice where:
a) Supplies are made to unregistered persons
b) Supplies are made to unregistered persons where
the value of supply is ` 50,000 or more
c) Inter-state supplies are made to unregistered
persons where the value of supply is ` 50,000 or more
(d) Supplies are made to registered persons
Ans. a b c d
48. A credit note is issued by ________ and it is a
document accepted for GST purposes:
a) Supplier, for reducing the tax/ taxable value
b) Recipient, for reducing the tax/ taxable value
c) Supplier, for increasing the tax/ taxable value
d) Recipient, for increasing the tax/ taxable value
Ans. a b c d
65
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 49. For an increase in the tax/ taxable value, a debit b) Invoice reference
note for GST purposes: c) Full value of supply

y
a) Should be issued by the supplier d) None of the above
b) Should be issued by the recipient Ans. a b c d
c) May be issued by the supplier

em
d) May be issued by the recipient
Ans. a b c d

50. The last date for declaring the details of a Credit

Note issued on 25-Jun-2018 for a supply made on
19-Sep-2017 is:
a) 31-Dec-2018 – Last date for filing annual return
b) 20-Jul-2018 – Actual date for filing annual return
c) 20-Jan-2018 – Due Date of Filing of December

ad
Return
d) 20-Oct-2018 – Due Date of Filing of September
Return
Ans. a b c d

51. The receipt voucher must contain:

a) Details of goods or services
Ac
Answer:-

1 a 11 c 21 c 31 d 41 d 51 a

2 c 12 b 22 a 32 d 42 a

3 d 13 a 23 a 33 b 43 c
t

4 b 14 b 24 b 34 c 44 b
ar

5 d 15 d 25 b 35 c 45 a

6 b 16 a 26 b 36 a 46 c

7 c 17 b 27 b 37 a 47 b
Sm

8 a 18 a 28 b 38 b 48 a

9 b 19 a 29 a 39 d 49 a

10 b 20 c 30 b 40 d 50 d
V’

66
11 Exemption

Think GST !
Think Vishal Sir...!!
Basics:- a legal right.
1. The ac on of removing any tax obliga on or d. Exemp on cannot be claimed at later stage as

y
liability imposed can be called as ___________ ? the assesse would be debarred, prohibited
a. Refund and estoppel for it.
b. Discount Ans:- a b c d
c. Exemp on

em
d. Allowance 7. Does exemp on from IGST automa cally operate
Ans:- a b c d as exemp on from CGST?
a. Yes
2. What are the way of gran ng exemp on? b. No
a. By general exemp on no fica on and by c. In selected cases
special order d. Yes, and from SGST also
b. By general and specific exemp on Ans:- a b c d
no fica ons
c. By public no fica on and by specific 8. Is the exemp on or exclusion from GST the same

ad
announcement in official Gaze e thing?
d. None of the above a. Yes
Ans:- a b c d b. No
c. In selected cases
3. Under _____________ sec on of CGST / SGST Act d. Can’t be differen ated
and ____________ sec on of IGST Act, Ans:- a b c d
Government can issue a general exemp on
9. If the effec ve date is not men oned in the
no fica on.
Ac no fica on, date of issue of no fica on shall be
a. 6(1) and 11(1)
b. 11(1) and 6(1) treated as effec ve date. Comment.
c. 11(2) and 6(2) a. True
d. 6(2) and 11(2) b. False
Ans:- a b c d c. Maybe
d. The situa on is not possible
4. Under _____________ sec on of CGST / SGST Act Ans:- a b c d
and ____________ sec on of IGST Act,
10. Is it necessary to deposit the tax collected
Government can grant exemp on y way of
wrongly on the supply of goods or services
t

special order.
exempted?
a. 6(1) and 11(1)
a. No, if he doesn’t want to claim ITC
b. 11(1) and 6(1)
ar

b. Yes, it is compulsory
c. 11(2) and 6(2)
c. No, it’s prohibited
d. 6(2) and 11(2)
d. None of these
Ans:- a b c d
Ans:- a b c d
5. What would be the consequence of challenging a
11. Service by way of transfer of ___________ is
no fica on not in public interest? exempt from GST.
Sm

a. The person shall be solely responsible to prove a. Going concern

it. b. Goodwill
b. The person shall not be given any opportunity c. Patent
of being heard. d. Copyright
c. The person shall have to pay a heavy penalty Ans:- a b c d
for challenging it.
d. Both (b) and (c) are correct. 12. Where there are two possible interpreta ons of
Ans:- a b c d taxing provisions, one which is _____________
to the assesse should be preferred.
6. Which of the following statement is correct?
V’

a. Against
a. Exemp on cannot be claimed by making a
b. Less favourable
refund claim. c. Favourable
b. Exemp on cannot be claimed at adjudica on d. None of the above
stage if not claimed at inves ga on stage. Ans:- a b c d
c. Exemp on can be claimed at any stage as it is

67
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 Health Care :-
13. Which of the following services provided by
Good Health Care Nursing home are not exempt?
(1) Reiki healing treatment.
(2) Plas c surgery conducted to repair cle lip of a
new born baby.
(3) Air ambulance services to transport cri cally ill
pa ents from distant loca ons to Ayushman
Medical Centre.
(4) Pallia ve care for terminally ill pa ents. On
request, such care is also provided to pa ents at
their homes. (Pallia ve care is given to improve
the quality of life of pa ents who have a serious or
life-threatening disease but the goal of such care is
not to cure the disease).
(5) Alterna ve medical treatments by way of
Ayurveda.
a. (1) and (3)
b. (2) and (4)
c. (1)
d. (1), (4) and (5) .
Ans:- a b c d
14.Well-Being Hospital has received the following
amounts in the month of June, 20XX in lieu of
various services rendered by it in the same month.
You are required to determine its taxable value for
June, 20XX from the details furnished below:
Sr. No. Particular ` in Lakhs
1. Service provided by cord blood bank unit of the
nursing home by way of preservation of stem cells
2. Hair transplant services
t
3. Naturopathy treatments. Such treatment is a
recognized system of medicine in terms of section
2(h) of the Clinical Establishments Act, 2010
ar
4. Plastic surgery to restore anatomy of a child
affected due to an accident.
5. Pranic healing treatments. Such treatment is not a
recognized system of medicine in terms of section2(h)
of the Clinical Establishments Act, 2010
6. Mortuary services
Sm
Well-Being Hospital does not have its own
ambulances so it avails ambulance services from
Life Savers, an ambulance service provider, to
transport cri cally ill pa ents from various
loca ons to the Hospital. Examine whether Life
Savers would be charging any GST from Well Being
Hospital on the services provided by them.
Note: All the amounts given above are exclusive of
GST. The point of taxa on for the services rendered
by Well-Being Hospital in the month of June, 20XX
fall in the month of June itself.
V’
a. 220 lakhs
b. 230 lakhs
c. 250 lakhs
d. 300 lakhs
Ans:- a b c d
68
Charitable & Religious Sector:-
15. Which one of the following is true?
y
a. En re income of any trust is exempted from GST
b. En re income of a registered trust is exempted
from GST
em
c. Income from specified / defined charitable
ac vi es of a trust are exempted from GST
d. Incomes from specified / defined charitable
ac vi es of a registered trust (u/s 12AA of
Income Tax Act) are exempted from GST
Ans:- a b c d
16. Services by a person by way of conduct of any
___________ is exempt from GST.
ad
a. Religious Ceremony
b. Marriage Ceremony
c. Fes val Ceremony
d. Entertainment Ceremony
Ans:- a b c d
17. Open area in the precincts of a temple has been
rented for a marriage for a day. In which of the
Ac
following cases, such ren ng is exempt from GST?
(a) Temple is owned by Sanatan Charitable Trust
(registered under sec on 12AA of the
Incometax Act, 1961) and considera on
charged is ` 9,000.
(b) Temple is owned by Sanatan Charitable Trust
24 (registered under sec on 12AA of the
Incometax Act, 1961) and considera on
100 charged is ` 11,000.
80 (c) Temple is owned by Sanatan Charitable Trust
(registered under sec on 12AA of the
Incometax Act, 1961) and considera on
30
charged is ` 15,000.
120 (d) None of the above.
Ans:- a b c d
10 18. Divyakripa Trust, an en ty registered under sec on
12AA of the Income-tax Act, 1961, has furnished
you the following details with respect to the
ac vi es undertaken by it. You are required to
compute its taxable value from the informa on
given below for the month of June 2019
Par culars `
Amount received for the Yoga camps organized for elderly people 4,83,000
Payment made for the services received from a service provider 5,50,000
located in US, for the purposes of providing 'charitable ac vi es'
Amount received for counseling of mentally disabled persons 10,50,000
Amount received for ren ng of commercial property owned by 1,50,000
the trust
Amount received for ac vi es rela ng to preserva on of forests 12,35,000
and wildlife
a.1,50,000 Abinav enterprises having a turnover of `
b. 5,50,000 25,00,000 lakh in previous year being a
c. 7,00,000 registered person under GST, for such services a

y
d. 18,68,000 fee of ` 42,000 was charged
Ans.: a b c d iii) Mr. Sagar another individual advocate having
turnover of `15 lacs in preceding financial year.
19. Niwas Sadan Charitable Trust is registered under a. Exempt, Taxable, Exempt

em
sec on 12AA of the Income Tax Act, 1961 . It b. Taxable, Taxable, Taxable,
owns and manages a temple located at Mathura c. Exempt, Exempt, Exempt,
meant for general public. The temple compound d. Taxable, Exempt, Taxable
has residen al dwellings, rooms, Kalyan Ans: a b c d
Mandapam, Halls and shops. It provides the
following informa on rela ng to supply of its
services for the month of August 2017 . You are
Agriculture Sector:-
required to compute the total taxable value of
supply for the month of August 2017 assuming

ad
22. Which of the following is not exempted -?
that the given amounts are exclusive of GST:- a. Health care service to human beings by
` authorized medical prac oners / para medics
Ren ng of residen al dwellings for use as a residence 18,00,000 b. Health care services to Animals/Birds
Ren ng of rooms for pilgrims (Charges per day ` 1,200) 8,00,000
c. Slaughtering of animals
d. Rearing horses
Ren ng of rooms for devotees (Charges per day ` 750) 6,00,000
Ans:- a b c d
12,00,000
Ren ng of kalyana mandapam (Charges per day ` 15,000)
Ac
Ren ng of halls (Charges per day ` 7,500) 10,75,000 23. If services by way of breeding of fish is ` 5,00,000
Ren ng of shops for business (Charges per month ` 9,500) 4,75,000 and supply of firm labour is ` 2,00,000, the
Ren ng of shops for business (Charges per month ` 12,000) 7,50,000 taxable value of supply will be:
(a) ` 5,00,000
a.27,50,000 (b) ` 2,00,000
b. 32,25,000 (c) Nil
c. 25,50,000 (d) ` 7,00,000.
d. None of the above Ans:- a b c d
Ans.: a b c d
t

24. ABC Ltd. has income from ren ng of vacant land

Legal Sector:- to a stud firm of ` 1,00,000 and leasing of vacant
ar

land to a ca le firm of ` 50,000. The value of

20. If the aggregate turnover of in FY 2018-19 of taxable supply will be:
M/s Guruganesh Enterprises, Aurangabad, (a) ` 1,00,000
Maharashtra, India was `18.5 lakh, exemp on is (b) ` 50,000
available for the following services rendered to (c) ` 1,50,000
Guruganesh Enterprises - (d) Nil.
Sm

a. Arbitral Tribunal services Ans:- a b c d

b. Legal services by firm of advocates
c. Legal services by senior advocate 25. Which of the following services are exempt under
d. All of the above GST?
Ans:- a b c d (a) tes ng of agricultural produce
(b) supply of farm labour
21. Mr Ashok kumar a senior advocate engaged in (c) warehousing of agricultural produce
providing arbitral services pertaining to (d) all of the above
corporate & legal affairs. During the financial year Ans:- a b c d
V’

it has provided the following services:-

I) Represented in an appeal ma er for his client 26. Services by way of warehousing of _____is
Mr Agarwal being an individual unregistered exempt from GST.
under GST (I) pulses
ii) Provided legal consultancy services to M/s (ii)milk

69
4
2
 (iii)salt 4. Plantation of Rubber 3.5
(iv)rice 5. Processing of Potato Chips 1.5
(a) (i) & (ii)

y
6. Pest control to protect Agricultural Produce 2.0
(b) (iii)
(c) (iv) 7. Warehousing of minor forest produce 1.70
(d) all of the above 8. Artificial insemination of horses 3.75

em
Ans:- a b c d a. 11.75 lakhs
b. 8.25 lakhs
27. Warehousing of _____________ is exempt from c. 5.25 lakhs
GST. d.6.95 lakhs
1) Rice. Ans: a b c d
2) Minor forest produce
3) Jaggery
4) Whole gram
Transport Sector:-
a) 1), 2) and 4)

ad
b) 1) and 3) 30. Transporta on of passengers exempted if -
c) 2), 3) and 4) a. It is by air-condi oned stage carriage
d) 3) b. It is by air-condi oned contract carriage
Ans:- a b c d c. It is by non-air-condi oned stage carriage
for tourism, charter or hire
28. 'Jain Agro Handlers' furnishes the following d. None of the above
Ans:- a b c d
details with respect to the services provided by
them in the month of June, 20XX:
Ac 31. Transporta on of passengers is exempted -
Sr. No. Par culars ` a. In an air-condi oned railway coach
1. Supply of farm labour 58,000 b. In a vessel for public tourism purpose between
2. Warehousing of Biscuit 1,65,000 places in India
3. Sale of rice on commission basis 68,000 c. In a metered cab/auto rickshaw / e rickshaw
4. Training of farmers on use of new pes cides and fer lizers 10,000 d. In all the above men oned
developed through Scien fic research Ans:- a b c d
5. Ren ng of vacant land and other services to a stud farm 1,31,500
(rearing of horses) 32. Transporta on of goods is not exempted if it is -
6. Tes ng undertaken for soil of a farm 1,21,500 a. by a goods transport agency / courier agency
t

7. Leasing of vacant land to a poultry farm 83,500 b. by inland waterways

c. by an aircra from a place outside India upto
Compute the value of taxable service of 'Jain Agro
ar

the customs sta on of clearance in India

Handlers' for the month of June, 20XX. Assume
d. by all the above men oned
that point of taxa on in respect of all the
Ans:- a b c d
ac vi es men oned above falls in the month of
June, 20XX itself. GST has been charged 33. Transporta on of agricultural produces, milk,
separately, wherever applicable. salt and food grain including flour, pulses and
a. 4,86,000
Sm

rice, 'relief materials meant for vic ms of natural

b. 4,48,000
or man-made disasters, calami es, accidents or
c. 3,64,500
mishap', newspaper or magazines registered
d. 2,96,500
Ans:- a b c d with the Registrar of Newspapers - is exempted
a. If it is by a goods transport agency
29. You are required to compute the value of taxable b. If it is by a rail - within India
c. If it is by a vessel - within India
services in respect of the following transac ons
d. If it is by all of the above
made available by A. Ltd dealing in agriculture
Ans:- a b c d
related services in the month of December 2019
V’

34. Transporta on of goods by____are exempt from

Sr. No. Particulars ` in Lakhs
GST.
1. Renting of Agro-machinery 5 (I) road
2. Cultivation of Ornamental flowers 2.5 (ii) inland waterways
3. Processing of Tomato ketchup 3 (iii)goods transporta on agency

70
(iv) courier agency 2. Freight for transport of food grains and 1,50,000
pulses
(a) (i) & (ii) 3. GTA Service to an Unregistered Person 6,00,000
(b) (iii) & (iv)

y
(not falling in no fied category)
(c) (i) and (iv) 4. Composite Service which include Packing / 2,00,000
(d) (i) [except (iii) & (iv)] & (ii) unpacking, loading, unloading in the course of
transporta on by road
Ans:- a b c d

em
a. Nil
35. Transporta on of ____by rail from Chennai to
b.30,00,000
Gujarat are exempt from GST. (i) pulses (ii)
c.6,00,000
military equipments (iii) electric equipments (iv)
d.2,00,000
biscuits
Ans:- a b c d
(a) (i) & (ii)
(b) (i) & (iii)
(c) (ii) & (iv) 39. Calculate the value of taxable service of 'X'
(d) all of the above Transport Company engaged in the business of

ad
Ans:- a b c d transport of goods by road. Give reasons for
taxability or exemp on of each item. No freight is
36. Transport of ______________ by rail are exempt
received from any of the specified category of
from GST:
(a) Milk consignor/consignee. Suitable assump ons may
(b) Salt be made wherever required.
(c) Defence equipments Sr. No. Par culars `
(d) All of the above
Ac
Ans:- a b c d 1. Total freight charges received by 'X' during the year 13,50,000
2. Freight charges received for transpor ng fruits 1,25,000
37. Determine whether the following are liable to GST 3. Freight collected for transpor ng small consignment 75,000
or not for persons who paid less than ` 750 for each consignment
(i) O mini is a radio taxi operator. Value of services 4. Freight collected for transpor ng goods in small vehicles 1,50,000
for persons who paid less than ` 1,500 per trip
provided is ` 1,00,000
(ii) Value of services provided by a Company running a. 10,00,000
air-condi oned buses for point to point travel is b. 13,50,000
`5,00,000. The buses do not stop to pick or drop c.12,25,000
t

the passengers during the journey d.11,25,000

(iii) Value of services provided by a Company Ans. a b c d
ar

running non air-condi oned buses for point to

40 Discuss whether GST is chargeable in respect of
point travel is `1,00,000. The buses do not stop goods transport agency service in each of the
to pick or drop the passengers during the following cases
journey (i) Transporta on of organic manures ` 50,000.
a. Taxable, Taxable, Taxable (ii) Transporta on of goods by a single goods
Sm

b. Exempt, Exempt, Exempt carriage ` 1,800

c. Taxable, Exempt, Exempt
d. Taxable, Taxable, Exempt
Ans:- a b c d
38. M/s. Commercial Goods Services, a Goods
Transport Agency, furnishes the following
informa on in respect of services provided for the
year ending March 31, 2019. Determine the Value
V’
(iii) Transporta on of military equipment's
` 25,000
(iv) Transporta on of polyester fiber ` 15,000
a. Exempt, Exempt , Taxable, Taxable
b. Exempt, Taxable, Exempt , Taxable
c. Taxable, Taxable, Taxable, Exempt
d. Exempt, Exempt, Exempt, Taxable
Ans.: a b c d

of Taxable Services.

Sr. No. Par culars `

1. Service Provided to M/s XYZ co. Ltd 30,00,000
(A GST registered person)

71
4
2
 Ren ng of Immovable property/ Hotel/ (c) Kesar Maharaj is liable to pay CGST and SGST of `
INN, etc.:- 900 and ` 900 respectively.
(d) None of the above

y
Ans:- a b c d
41. Ren ng of residen al dwelling for any purpose
is exempt from GST. Comment. 45. Which of the following are services exempt from GST?

em
a. Yes, it can be rented for usage of any (a) Services by an artist by way of a performance in folk
purpose. or classical art forms of painting/sculpture making
b. No, it should have been rented for residen al etc. with consideration therefor not exceeding ` 1.5
purpose only. lakh.
c. No, it should have been rented for (b) Services by an artist by way of a performance in
commercial purpose only modern art forms of music/ dance/ theatre with
d. No, it should have been rented for charitable consideration therefor not exceeding ` 1.5 lakh.
purpose only. (c) Services by an artist by way of a performance in folk
Ans:- a b c d or classical art forms of music/ dance/theatre with
consideration therefor not exceeding ` 2.5 lakh.

ad
42. Mr. Narayan Goel has booked a room on rent in (d) Services by an artist by way of a performance in folk
or classical art forms of music/ dance / theatre with
Sunshine Hotel for the purpose of lodging on
consideration therefor not exceeding ` 1.5 lakh.
10.08.20XX. GST is not payable by Mr.Narayan Ans:- a b c d
Goel in case rent for the same is____
(a) ` 800 46. Services by way of admission to ______________ are
(b) ` 6000 exempt from GST.
(c) ` 11000
Ac (a) Museum
(d) ` 1500 (b) National park
Ans:- a b c d (c) Tiger reserve
(d) All of the above
43. XYZ Ltd. has a Hotel which he runs in Manali, for Ans:- a b c d
which he charges the following tariffs and gives
47. Compute value of taxable supplies and GST from
the following details. Calculate the taxable value.
following sums received by M/s SKC Ltd. (exclusive
Room Declared Discount No. of room days Booking of GST)
Type Tariff offered Room days
(1) Holding a dance programme, entry ckets
t

10*30=300 [It basically means 25 whereof were sold for `250 per person `30
A 1,500 300 that 10 such rooms are in the
lacs
hotel of which occupancy on an
(2) Admission to Planetarium: ` 4 lakh, entry cket
ar

Average was 70%]

whereof is ` 350 per person
a. 2,62,500
(3) Holding an cricket match between India and
b. 2,10,000
c. 2,52,000 South Africa organized by BCCI, entry ckets
d. Nil whereof were sold for ` 550 per person : ` 610
Ans:- a b c d lacs
Sm

(4) Holding an Indian Premier League (IPL) Match

Entertainment Sector:- between Pune warriors & Royal Challengers
entry cket whereof were sold for ` 250 per
44. Kesar Maharaj, a registered supplier, gave a classical person : `80 Lacs
dance performance in an auditorium. The (5) Holding an award func on, entry ckets
consideration charged for the said performance is `
1,60,000. Such performance is not for promotion of whereof were sold for `200 per person : ` 40
any product/services. Rate of CGST and SGST on lacs
such services is 9% each. Assuming the services a. 610 lakhs
b.640 lakhs
V’

supplied by him to be intra-State supplies, which of the

following statements are true? c. 690 Lakhs
(a) GST liability of Kesar Maharaj is Nil as services d. 614 lakhs
provided by him are exempt. Ans:- a b c d
(b) Kesar Maharaj is liable to pay CGST and SGST of `
14,400 and ` 14,400 respectively. 48. Mr. Navab, a performing ar st, provides the

72
 following informa on rela ng to August, 2018. 52. Fortune Ltd. provides the following informa on
Receipts from: Compute value of Taxable suppy rela ng to their services for the month for
Par culars ` August, 2019, Compute the value of taxable

y
supply.
Performing classical dance 98,000
Particulars `
Performing in television serial 2,80,000
Gross receipts from

em
Services as brand ambassador 12,00,000
Running a Boarding School (including receipts for 28,00,000
Coaching in recrea onal ac vi es rela ve to arts 2,10,000 providing residen al dwelling services `12,00,000)
Performing western dance 90,000
Conduc ng private tui ons 16,00,000
Above figures are exclusive of GST.
Educa on services for obtaining a qualifica on 8,00,000
a. 18,78,000 recognised by law of a foreign country
b.17,80,000
c.16,68,000 Conduc ng modular employable skill course, approved 10,00,000
by Na onal Council of voca onal training
d. 15,70,000

ad
Ans:- a b c d Fees from prospec ve employers for campus interview 6,00,000

Ren ng of furnished flats for temporary stay to different persons 6,80,000

Banking & Financial Sector:-
a. 36,80,000
b. 46,80,000
49. Bank extended housing loan of ` 20,00,000 to Mr. A.
c. 74,80,000
The taxable value of supply will be:
(a) ` 20,00,000 d. 64,80,000
(b) Nil, as not service
Ac Ans:- a b c d

(c) Nil, as exempted vide notification

(d) None of the above. 53. Which of the following ac vity is taxable
Ans:- a b c d I. Indiana Engineering College, a recognised
educa onal ins tu on, has conducted an
50. New Bank of India Ltd. provides the following entrance test examina on for various courses run
informa on for the month of April, 2018. by it and charged entrance fees from the
Compute the value of taxable service applicants.
Sr. No. Par culars ` I I . I I M o f A h e m d a b a d p ro v i d e s E xe c u v e
Development Programs at their premises located
t

1. Interest Received on various loans including home loan 2000

Administra ve charges and folio charges collected 120
in Ahemdabad.
2.
III. A course in a college leads to dual qualifica on
ar

3. Value of sale and purchase of forward contract 100

which is recognized by law.
4. Charges for credit card and debit card facili es extended 200 IV. Voca onal training provided by private ITIs in
5. Charges for ATM card transac on 200 designated trades and in other than designated
6. Commission received for DD, transfer and cheque collec on 200 trades
7. Margin earned on reverse repo transac ons
a. II, IV
400
b. I, III
Sm

a. 720 c. II, III

b. 1120 d. I, II, III, IV
c. 920 Ans:- a b c d
d. 820
Ans: a b c d
Sportsman Sector:-
Educa on Sector:- 54. Whether the following services are exempt
under this head or taxable?
51. Renting of property to an educational body is:
V’

Sr. No. Particular Amount in `

(a) taxable
(b) not chargeable to GST 1. Services provided to a recognized sports body by an individual as a 12,40,000
(c) Not at all supply player, referee, umpire, coach or team manager for par cipa on in a
(d) None of the above. spor ng event organized by a recognized sports body
Ans:- a b c d 2. Service of a player to a franchisee which is not a recognized 6,80,000
sportsbody

73
4
2
 3. Services by a recognized sports body to another recognized sports body 1,20,000 transport of passengers are exempted
Services by individuals such as selectors, commentators, d. All the above men oned
4. 6,90,000
Ans:- a b c d

y
curators, technical experts
5. Services of an individual as umpire, referee when provided 1,20,000
59. Compute the value of taxable service in the
directly to a recognized sports body
following case

em
a. 9,30,000 Par culars `
b.13,70,000 Services provided by Government to various individuals 1,05,000
c.14,90,000 by way of issuance of driving licence
d.16,10,000 Services provided by BIRAC approved bio-incubators to incubates 15,00,000
Ans:- a b c d
Transporta on of passengers by ropeway 5,20,000
Express parcel post services provided by the
Government Sector:- Hasanchowk Post Office to various individuals *Amount 8,00,000
charged does not exceed ` 5,000 in any of the transac ons

ad
55. Services provided to the Central Government,
State Government or Union Territory or local a. 13,20,000
authority or a Government Authority by way b. 14,25,000
c.28,20,000
of______________ are exempt.
d.29,25,000
a. In rela on to any func on entrusted to a
Ans:- a b c d
Panchayat under ar cle 243G of the
Cons tu on
b. In rela on to any func on entrusted to a
Ac Miscellaneous :-
Municipality under ar cle 243W of the
Cons tu on 60. Core services of which organiza on is not
c. In rela on to any func on entrusted to a exempted -
Municipality under ar cle 243G of the a. Services provided by the Insurance
Cons tu on Regulatory and Development Authority of
d. Both (a) and (b) India to insurers
Ans:- a b c d b. Services provided by the Securi es and
Exchange Board of India set up under the
56. Which of the following services is exempt?
t

Securi es and Exchange Board of India Act,

a. Basic mail services 1992 (15 of 1992) by way of protec ng the
b. Speed post services interests of investors
ar

c. Express parcel post services c. Services by Port Trusts

d. Life insurance services d. Services by the Reserve Bank of India
Ans:- a b c d
Ans:- a b c d
57. Government granted exemp on to PSU’s but did 61. Services by a Non-Profit en ty (Registered or
not gave the same to private sector. Comment. Unregistered) are exempted
Sm

a. Permissible a. If they are to its own members provided the

b. Not permissible
contribu on received is up to ` 7500 per
c. Discriminatory
month from a member
d. Both (b) and (c)
b. If they are to its own members, provided the
Ans:- a b c d
contribu on received is up to ` 7500 per
month from a member towards sourcing
58. Which is a wrong statement?
goods/services from any third person for
a. All services of Department of Post are
common use of members
exempted
c. If they are to its own members, provided the
b. All services by State/Central
V’

contribu on is less than ` 7500 per month

Governments/local authori es in rela on to from a member towards sourcing
an aircra or a vessel in a Port or an Airport goods/services from any third person for
are exempted common use of members
c. All services by State/Central d. If they are to its own members, provided the
Governments/local authori es in rela on to contribu on is up to `7500 per month per

74
 member for common use specified members dance performance where considera on
Ans:- a b c d charged is `1,40,000.

62. Which of the following schemes of the life
insurance business is exempted?
(a) Janashree Bima Yojana
y
(iv) Transporta on of agriculture produce by air
from one place to another place in India
(v) Services by way of loading, unloading, packing,
storage or warehousing of rice

em
(b) Aam Aadmi BimaYojana (vi) Service provided by GTA where considera on
(c) Varishtha Pension BimaYojana charged for transporta on of goods for a
(d) All of the above. single
Ans:- a b c d carriage is Rs. 900
(a) (I), (v), (vi)
63. Which of the following services are not exempt (b) (iii), (iv), (v)
from GST? (c) (I), (iii), (iv)
(a) Yoga camp conducted by a charitable trust (d) (iv), (v)
registered under sec on 12AA of the Income- Ans:- a b c d

tax Act, 1961.
(b) Services provided by business correspondent to
the rural branch of a bank with respect to
Savings Bank Accounts
(c) Services provided by cord blood bank for
preserva on of stem cells.
(d) Service provided by commentator to a
recognized sports body
Ac
Ans:- a b c d
64. Which of the following ac vity is taxable under
GST: -
(i) Services by a hotel having declared tariff of
` 1,200 but amount charged from customer is
` 800
(ii) Transporta on of passengers by non-air-
t
ad
66. Which of the following ac vi es are exempt from
GST?
(a) Religious pilgrimage organised by Todarmal
Charitable Trust.
(b) Loading, packing and warehousing of jaggery
and pulses.
(c) Milling of paddy into rice.
(d) None of the above.
Ans:- . a b c d
67. Which of the following statements is true?
1. Services provided by Government ITIs to
individual trainees are exempt from GST.
2. Services provided by the State Governments and
Private Service Providers by way of
transporta on of pa ents in ambulance are

condi oned railways

(iii) Transporta on of passengers by vessel exempt from GST.
predominantly for tourism purpose for places 3. Services of ren ng of shops in a hospital are
ar

located in India exempt from GST being health care services.

(iv) Transporta on of agriculture produce by air 4. Services provided by Police to PSUs are taxable.
from one place to another place in India (a) 1, 2 & 4
(v) Services by way of loading, unloading, packing, (b) 2, 3 & 4
storage or warehousing of rice (c) 3. & 4.
(vi) Service provided by GTA where considera on (d) All of the above.
Sm

charged for transporta on of goods for a single Ans:- a b c d

carriage is Rs. 900
(a) (I), (v), (vi) 68. Examine the following independent services
(b) (iii), (iv), (v) provided in the month of August, 2019 and
(c) (iii), (iv) compute the value of taxable supply
(d) (iv), (v) Sr. No. Par culars `
Ans:- a b c d
1. Services by way of waxing of apples to provide it 1,00,000
an ar ficial sheen for increasing its marketability
65. Which of the following ac vity is taxable under
Admission to a Railway Museum 50,000
V’

GST? 2.
(i) Supply of food by a hospital to pa ents (not 3. Transporta on of pa ents to ABC Nursing Home 1,20,000
and Bheem Mul specialty Hospital, in an ambulance
admi ed) or their a endants or visitors. owned by XYZ Ltd.
(ii) Transporta on of passengers by non-air- 4. Admission to a Telly Award Func on [Value per cket 5,10,000
condi oned railways per person is ` 510]
(iii) Services by a brand ambassador by way of folk 5. Transporta on of milk by a goods transport agency 1,50,000

75
4
2
 a.5,60,000
b. 6,60,000

y
c. 5,10,000
d. 6,30,000
Ans:- a b c d

em
69. Which of the following is taxable supply
a. Transport facility provided by a School to its
students through a fleet of buses and cabs owned
by the School.
b. Transport facility provided by a School to its
students through a private Bus/Cab Operator.
c. Service provided by a private transport operator to
a School in rela on to transporta on of students

ad
to and from a School.
d. Service provided in rela on to repair or
maintenance of aircra owned by a State
Government.
Ans:- a b c d Ac
Answer:-

1 c 11 a 21 a 31 c 41 b 51 a 61 b

2 a 12 c 22 d 32 a 42 a 52 a 62 d

3 b 13 c 23 c 33 d 43 b 53 a 63 d
t

4 c 14 a 24 a 34 d 44 b 54 b 64 c
ar

5 a 15 d 25 d 35 a 45 d 55 d 65 c

6 c 16 a 26 c 36 d 46 d 56 a 66 d

7 b 17 a 27 a 37 d 47 a 57 a 67 a

8 b 18 a 28 c 38 a 48 d 58 d 68 c
Sm

9 a 19 a 29 b 39 a 49 b 59 a 69 d

10 b 20 d 30 d 40 b 50 a 60 c
V’

76
Vsmart Academy www.vsmartacademy.com CA Vishal Bhattad 09850850800 77
 1. What is the ceiling limit prescribed on the rate
under IGST Act?
a. 14% b. 40%
c. 26% d. 30%
Ans: a b c d
2. IGST in case of imports shall be levied on value
determined under _______________
a. Section 3 of Customs Tariff Act
b. Section 15 of CGST Act
c. Section 11 of IGST Act
d. Any one of the above options
Ans: a b c d
3. What is the significance of Place of Supply
under GST?
a. The place of supply determines whether a
transaction is intra – State or inter – State
b. The place of supply determines the place
where the supplier is supposed to deliver his
goods
c. The place of supply determines the location of
the recipient of goods
d. All the above
Ans: a b c d
4. The intra – State supply of goods shall not
include
a. Supply of goods to a SEZ developer
b. Supply of goods by a SEZ Unit
c. Supplies made to a tourist u/s 15
d. All of the above
Ans: a b c d
5. A service is said to be imported into India
when the place of supply of such service is:
a. in taxable territory
b. in India
c. at the location of recipient
d. none of the above
Ans: a b c d
6. With its grammatical variations and cognate
expressions Import of goods means:
a. goods received from foreign supplier
b. goods brought from SEZ unit
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c. bringing into India from a place outside India
d. bringing goods from territorial water
Ans: a b c d
7. Mr. A an importer located in Chennai taken
some repairs and maintenance service from
Mr. C located in Dubai. The Location of
machinery is in Chennai. The supply of service
by Mr. C to Mr. A is said to be:
a. Export of service
b. Import of service
c. Inter-state supply of service
d. both b & c above
Ans: a b c d
8. Agency fees paid to foreign banks for
arranging finance is ________________
a. Export of service
b. Import of service
c. Tax free service
d. None of the above
Ans: a b c d
9. As per IGST Act, 2017 Export of goods with its
grammatical expression and cognate
expression means:
a. Sale to a foreign country
b. Location of recipient is outside India
c. Place of supply of goods is outside India
d. Taking out of India to a place outside India
Ans: a b c d
10. A taxable service provider wants to claim the
benefit of export services. He wants to know
the conditions to be fulfilled for a service to be
qualify as export of service. The conditions
are:
a. supplier of service is located in India
b. recipient of service is located outside India
c. payment for such supply is received in
convertible foreign exchange
d. All of the above
Ans: a b c d
CA Vishal Bhattad 09850850800 78
 11. A service is said to be export of service only
when the payment for supply of such service is 17. Does an e – commerce operator having no
received in convertible foreign exchange. State physical presence in the taxable territory liable
whether the statement is true or false. to pay tax? If yes, then how?
a. True a. He will have to discharge his tax liability in
b. False foreign currency
Ans: a b c d b. He will not be liable to tax
c. He has to appoint a person in the taxable
12. Supply to own establishment located outside territory for the purpose of paying tax on his
India is treated as export in case of: behalf
a. Export of Goods d. None of the above
b. Export of Service Ans: a b c d
c. Export of Goods or Services both
d. not treated as export 18. XYZ Ltd. an ECO carried out supply of taxable
Ans: a b c d services in India. XYZ Ltd.is a US based
Company, carried out transactions in all over
13. Promoting foreign university course in India is the world including India. XYZ Ltd appoint Mr.
_______________ Raj to carry all activity in India on behalf of
a. Export of service company so the company can run the business
b. Not an export of service successfully in India. Identify the person liable
c. Not taxable to pay GST in the given case.
d. None of the above a. XYZ Ltd.
Ans: a b c d b. Recipient of service under reverse charge
c. Mr. Raj
14. The location of recipient of service includes: d. No tax on such service
a. Registered place of business Ans: a b c d
b. Fixed establishments
c. place of residence 19. Any supply of goods or service or both is said
d. All of the above to be interstate supply only when the location
Ans: a b c d of the supplier and the place of supply are in :
a. two different states
15. Place of business includes ________________ b. one state and one union territory
a. Warehouse c. two different union territories
b. Godown d. All of the above
c. Any place where the person stores goods Ans: a b c d
d. All of the above
Ans: a b c d 20. Which of the following supply involving
movement of goods is an intra-State supply?
16. Levy of IGST on some goods can made on the a. Location of supplier in Kerala and place of
recommendations of the Council. Such goods supply in Tamil Nadu
Includes: b. Location of supplier in Karnataka and place of
a. Aviation Turbine Fuel supply in Karnataka
b. Natural Gas c. Location of supplier in Kerala and place of
c. Tobacco & tobacco products supply on Andhra Pradesh
d. Both a & b above d. None of the above
Ans: a b c d Ans: a b c d
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 b. Coastal State or Union territory where the
21. Mr.Veer imported some taxable goods from nearest point of the appropriate baseline is
USA. When the goods was on High Seas Mr. located
Veer sold the goods to Mr. P State the levy of c. Either (a) or (b)
tax on supply of goods by Mr. Veer to Mr. P d. None of the above
a. IGST will be levied on high seas sale Ans: a b c d
b. IGST will be levied at the time of clearance
from custom on value including additions due 25. ONGC Ltd. engaged in extracting mineral oil
to high seas sale. from territorial water located near Karnataka.
c. No tax will be levied. ONGC provides such extraction service to Oil
d. CGST & SGST will be levied India Ltd. which is located in the state of Tamil
Ans: a b c d Nadu. Identify the place of Supply of service
provided by ONGC Ltd.
22. Supply of goods or services or both to a unit a. Territorial water
in SEZ is treated as ----------- if the unit is b. Karnataka
located in same state. c. Tamil Nadu
a. Inter-state supply d. None of above
b. Intra-state supply Ans: a b c d
c. Export supply
d. none of the above SECTION 10
Ans: a b c d 26. Place of supply of goods which involves
movement
23. 7 Star Hotel is engaged in providing Lodging & a) location of the supplier of goods
boarding services to its customers. The hotel b) location of the recipient of goods
also provides its Banquet to various corporates c) place where the movement of goods
and non-corporates person. In the month of terminates
January 2018 the hotel provides its banquet to d) none of the above
Softech Ltd. a unit located in SEZ for few Ans: a b c d
hours. The liabilbilty was discharged by the
hotel on such supply of service considering it 27. Sam Ltd. of Maharashtra contracts with Tam
as an intra-state service on the basis of Ltd. Rajasthan to sell his old used furniture for
provision of sec 12(3)(c). Department issued ₹ 150000. The goods will be delivered to Tam
notice to 7 star hotel considering the service as Ltd. at Gujarat to his new branch (not
inter-state supply of service on the basis of sec registered under GST). Identify the place of
7(5)(b) being the more specific provision supply if the delivery was made by Sam Ltd.at
related to SEZ. State whose contention will his own risk
prevail in this case. a. Maharashtra
a. Assesse (7 Star hotel) b. Rajasthan
b. Department c. Gujarat
c. None of above d. none of above
d. both a & b above Ans: a b c d
Ans: a b c d
28. Mr. A of Nasik, Maharashtra sells 10
24. What is the location of supplier in case of refrigerators to Mr. B of Pune, Maharashtra
supplier is located in territorial waters? for delivery at Mr. B's place of business in
a. Location in territorial waters
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 Pune. Determine the place of supply of goods 33. Determine the place of supply of goods for
and nature of transaction. the following
a)place of supply pune, CGST+SGST Supplier Location Recipient Place of
b) place of supply pune, IGST and his of the and his delivery of
c) place of supply Nasik, CGST+SGST location buyer location goods
d) place of supply Nasik, IGST (third
Ans: a b c d person)
A Ltd, B Ltd, M Ltd, Mumbai,
29. where will be the place of supply when goods Bangalore Bangalore Mumbai
A Ltd, M Ltd, B Ltd, Bangalore
are supplied on the direction of the third party
Bangalore Mumbai Bangalore
a) Location of the recipient
A Ltd, S Ltd, M Ltd, Mumbai,
b) location of the supplier
Bangalore Surat Mumbai
c) location of the third party A Ltd, M Ltd, P Ltd, Mumbai,
d) none of the above Bangalore Mumbai Mumbai
Ans: a b c d
a) Bangalore, Mumbai, Surat Mumbai
30. What is the place of supply where supply is b) Mumbai, Mumbai, Mumbai, Mumbai
made before or during the movement of goods c) Mumbai, Bangalore, Surat , Mumbai
by the transfer of documents? d) Bangalore, Bangalore, Mumbai, Mumbai
a. Suppliers place Ans: a b c d
b. Place where packing is done
c. Final recipient’s place 34. Mr. X (a supplier registered in Uttar Pradesh
d. Place where documents has been signed having principal place of business at Noida)
Ans: a b c d asks Mr. Y of Ahmedabad, Gujarat to deliver
50 washing machines to his buyer Mr. Z at
31. Mr. A in Goa delivers goods in Goa itself to B. Jaipur, Rajasthan. what is the places of supply
Such delivery was on direction of C situated at a) Noida
Pune, which of the following is true, b) Ahmedabad
a. A will charge IGST to C c) Jaipur
b. C will charge IGST to B d) none of the above
c. Both (a) and (b) Ans: a b c d
d. None (a) and (b)
Ans: a b c d 35. Place of supply of goods where the supply
doesn't involve movement of goods ...........?
32. In case of Bill – to – ship – to transactions, a. Location of the goods at the time of purchase
direction to send goods from place of supplier order
must be given by b. Location of the goods at the time of delivery
a. Agent to the recipient
b. Principal c. Location of the supplier
c. Recipient d. Location of the recipient
d. Third person whether acting as an agent or Ans: a b c d
otherwise
Ans: a b c d 36. AB Academy of Mumbai sells the class
furniture to CD Academy; the branch is located
in Mumbai and the registered office in

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 Bangalore. The furniture stays in the same
classroom. Determine Place of supply and
nature of transaction.
a) place of supply Mumbai, IGST
b) place of supply Mumbai, CGST+ SGST
c) place of supply Bangalore, IGST
d) place of supply Bangalore, CGST+ SGST
Ans: a b c d
37. Mr. A (New Delhi) has leased his machine
(cost ` 8,00,000) to Mr. B (Noida, Uttar
Pradesh) for production of goods on a monthly
rent of ` 40,000. After 14 months Mr. B
requested Mr. A to sell the machine to him for
` 4,00,000, which is agreed to by Mr. A.
Determine place of supply
a) location of Mr. A New Delhi
b) location of Mr. B Noida, Uttar Pradesh
c) location of Machine Noida,
d) none of above
Ans: a b c d
38. Place of supply where the goods are
assembled or installed?
a. Place of supplier
b. Place of recipient
c. Place of transporter
d. Place of the such assembly or installation
Ans: a b c d
39. Pure Refineries (Mumbai, Maharashtra) gives
a contract to PQ Ltd. (Ranchi, Jharkhand) to
assemble a power plant in its Kutch, Gujarat
refinery. Determine Place of supply.
a) Mumbai, Maharashtra
b) Ranchi, Jharkhand
c) Kutch, Gujarat
d) None of the above
Ans: a b c d
a. New Delhi – being registered place of R.com
Ltd.
b. Pune – being the place of installation of
generator set
c. Pune – being the place of supplier
d. Both b & c above
Ans: a b c d
41. Place of supply where the goods are supplied
on board a conveyance such as vessel, an
aircraft, a train or motor vehicle?
a. Location of supplier
b. Location of recipient
c. Location at which such goods are taken on
board
d. None of these
Ans: a b c d
42. Where will be the place of supply of goods
supplied in a train which is heading towards
Delhi From Thiruvananthapuram if the goods
were taken on board from Coimbatore?
a. Thiruvananthapuram – kerala
b. Coimbatore- Tamil Nadu
c. Delhi
d. none of the above
Ans: a b c d
43. Ms. P (New Delhi) boards a New Delhi-
Kolkata flight to attend a business meeting at
Kolkata. She buys lunch in the flight. The food
items were loaded into the aircraft at New
Delhi. The Airlines is registered in New Delhi
and Kolkata. Determine POS
a) New Delhi
b) Kolkata
c) both a& b
d) None of the above
Ans: a b c d

40. R.com Ltd. is having its registered office at 44. Mr. X (New Delhi) boards the New Delhi-Kota
New Delhi. It purchases huge generator set train at New Delhi. He sells the goods taken
from Cummins Ltd. which is located in Pune. on board by him (at New Delhi), at Jaipur
R.com Ltd. wants to install this generator set during the journey.
at his branch office located in Pune. The place a) New Delhi
of supply in this case shall be: b) kata
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 c) Jaipur 49. Determine the place of supply of goods. (i)
d) None of the above XYZ Ltd of Jaipur imported certain goods from
Ans: a b c d PQR of Canada. The goods were imported
45. Ms. S, an unregistered person, (New Delhi) is through vessel and delivery of goods was
travelling from New Delhi to Kanpur, Uttar taken at Mumbai Port. (ii) Ms. M imports
Pradesh in a train. The train starts at New electric kettles from China for her Kitchen
Delhi and stops at three stations before Store in Noida, Uttar Pradesh. Ms. M is
reaching Kanpur. The food items were loaded registered in Uttar Pradesh.
into the train at Aligarh (Uttar Pradesh)2nd a. Jaipur, Noida
station. Ms. S buys dinner on board the train. b. Jaipur, China
Determine POS c. Canada, China
a. New Delhi d. Canada, Noida
b. Kanpur Ans: a b c d
c. Aligarh
d. none of the above 50. Determine the place of supply of goods. M
Ans: a b c d Ltd located in Mumbai is exporting its goods
on the basis of its order received from N Ltd
SECTION 11 located in Singapore.
46. What is the place of supply of goods in case of a. Mumbai
import in India? b. Singapore
a. Warehouse at the custom port c. both a & b
b. Place of delivery after clearance of the goods d. none of the above
c. Location of the transporter Ans: a b c d
d. Location of the importer
Ans: a b c d SECTION 12
51. ABC Laundry (registered in Nagpur) provide
47. What is the place of supply of goods in case of laundry services to various customers who are
export from India? unregistered under GST. The addresses of such
a. Warehouse at the custom port customers are also not available in records of
b. Location of the vessel where the loading ABC Laundry. Determine Place of Supply will
takes place be:
a. location of recipient of service
c. Location of the transporter
b. location of supplier of service – Nagpur
d. Location outside India
c. location of such person
Ans: a b c d d. none of the above
Ans: a b c d
48. No GST shall be payable on transshipment of
goods at customs station in India for further 52. Mr. A, a Cost and Management Accountant
transport out of India. located in Maharashtra providing Cost
a. Correct, Auditing Service. Determine Place of Supply if
b. Incorrect he provides service to
c. Partially correct (a) A registered person located in Maharashtra
d. none of the above (b) A non-registered person located in MP
Ans: a b c d (c) A non-registered person whose address
does not exist on record
a. Maharashtra, MP, Maharashtra
b. Maharashtra, Maharashtra, Maharashtra

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 c. both a & b
d. None of the above
Ans: a b c d
53. If Mr. A of Jaipur, is constructing a house in
Goa and appoints Mr. B of Pune to provide
architectural services with regard to
construction of house located in Goa, then the
place of supply shall be
____________________
a. Goa
b. Jaipur
c. Pune
d. All of above can be the place of supply
Ans: a b c d
54. Mr. P of Mumbai, an interior decorator has
provided service of beautification of a flat in
Mumbai. The flat belongs to a person who is
resident of Kashmir. What is the place
ofsupply?
a. Location of mr P Mumbai
b. location of flat , Mumbai
c. Pune
d. All of above can be the place of supply
Ans: a b c d
55. Mr. X, a consulting engineer based in
Mumbai, Maharashtra renders professional
services in respect of an immovable property
of Mr. Y (Bangalore) located in Australia.
a) Mumbai
b) Bangalore
c) Australia
d) All of above can be the place of supply
Ans: a b c d
56. Mr. Alex, a Chartered Accountant practicing
in Jaipur has undergone plastic surgery in a
Chennai based hospital and for this it hires
services of senior doctor & consultant from
USA. The POS shall be:
a. location of recipient of service – Jaipur
b. location of supplier of service – USA
c. location where service is actually performed
– Chennai
Ans: a b c
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57. Mr. Timmy Ferreira, a makeup artist at
Kolkata, goes to Jaipur, Rajasthan for doingthe
makeup of Ms. Simran Kapoor, a Bollywood
actress based in Mumbai. Determine the place
of supply. answer:
a) Kolkata
b) Jaipur
c) Mumbai
d) All of above can be the place of supply
Ans: a b c d
58. A registered supplier supply services of
training and performance appraisal to various
unregistered person. Identify the POS:
a. Location of such person
b. Location of recipient of service
c. Location of supplier of service
d. Location where service is actually performed
Ans: a b c d
59. Mr. A, a resident of Ghaziabad, Uttar Pradesh,
buys a ticket for a circus organized at
Gurugram, Haryana by a circus company based
in New Delhi. Determine the place of supply
a. Ghaziabad
b. Gurugram
c) New Delhi
d) d) All of above can be the place of supply
Ans: a b c d
60. Mega Events, an event management
company at New Delhi, organizes an award
function for Shah Diamond Merchants of
Ahmedabad (registered in Gujarat), at Mumbai
Determine the place of supply.
a) Ahmedabad
b) Mumbai
c) New Delhi
d) d) All of above can be the place of supply
Ans: a b c d
61. Mr. A of Kanpur is shifting to Pune with his
family and for this he hires the courier service
from Blue Dart Services registered at Lucknow.
Mr. A is an unregistered person in GST. The
POS for the supply of Courier Service will be:
a. Kanpur
b. Lucknow
c. Pune
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 d. location at which goods are handed over for
their transportation
Ans: a b c d
62. The POS of supply of passenger transport
service by a registered person to a person
other than registered person is:
a. location at which the passenger embarks on
the conveyance for a continuous journey
b. location of recipient of such service
c. location of supplier of such service
d. location of such person
Ans: a b c d
63. Mr. C (registered person in Chennai) has
come to Delhi on a vacation. He buys prepaid
Delhi Metro Card from Delhi Metro (New
Delhi) for hassle free commute in the National
Capital Region. Determine place of supply for
service answer:
a. Chennai
b. New Delhi
Ans: a b c d
64. Mr. X is travelling from Delhi to Mumbai in an
Airjet flight. He desires to watch an English
movie during the journey by making the
necessary payment.
a. Delhi – being the location of first schedule
point of departure
b. Mumbai - being the location of last schedule
point of the conveyance
c. Delhi – being the location from where the
passenger embarks on the flight
d. none of above
Ans: a b c d
65. Determine the place of supply for the
following telecommunication services
a) Mr. X (Kolkata) gets a landline phone
installed at his home from Skybel Ltd.
b) Mr. Y (Mumbai) gets a DTH installed at his
home from RT Ltd
c) Mr. D (Mumbai) takes a post-paid mobile
connection in Mumbai from Skybel Ltd.
d) Mr. E (New Delhi) gets his post-paid bill paid
online from Goa
e) Mr. C (Pune) purchases a pre-paid card from
a selling agent in Mumbai
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a. Kolkata, Mumbai, Mumbai, New Delhi,
Mumbai
b. Kolkata, Mumbai, Mumbai, Goa, Mumbai
c. Kolkata, Mumbai, Mumbai, New Delhi, Pune
d. Kolkata, Mumbai, Mumbai, Goa, Pune
Ans: a b c d
66. Identify the POS in case of supply of banking,
stock broking and other financial service
supplied to any person:
a. location of such person
b. location of the recipient of services on
records of supplier
c. location of supplier of service if location of
recipient is not on records of supplier
d. Either b or c above
Ans: a b c d
67. Determine the POS of advertisement services
supplied to Central Government in different
States or Union Territories.
a. place where contract enters into by the
supplier
b. place where service is supplied for the first
time
c. either a or b above
d. POS shall be each of such States or Union
Territories where the advertisement is
broadcasted or run or played
Ans: a b c d
68. The advertising department of Government
(located in Delhi) issues a release order to a
newspaper for an advertisement on “Sarva
Shiksha Abhiyan” to be published in
newspaper Times of India (TOI) (whose head
office is in Mumbai) for the edition of Mumbai,
Nagpur, Delhi, Kanpur, Gurgaon. The release
order contain the details such as size of
advertisement, language, duration and
amount to be paid to such a newspaper.
Answer the following questions in reference of
above case:
i) The place of supply of such advertisement
service by TOI shall be:
a. Mumbai – being the head office of TOI
b. Delhi – being the location of Government
advertising department
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 c. Delhi, Maharashta , Uttar Pradesh & Haryana
d. Either a or b above
Ans: a b c d
ii) Select the proper alternative for issuing
invoice by TOI in case of supply of such service:
a. TOI should issue single invoice for all the
editions
b. TOI should issue separate invoices for each
state & union territory based on the editions
c. TOI should issue separate city wise invoices
based on the editions
d. TOI should issue two invoices one for state
government & one for central government
Ans: a b c d
69. As a part of campaign “Clean India”, PQR Ltd.
from Delhi hires the service of GDC Ltd.(based
in Chandigarh) for printing of 500000 leaflets
at a total cost of ₹ 250000, and this distributed
in the States of Punjab, Haryana, Himachal
Pradesh & Uttarakhand. The number of
leaflets to be distributed in each of the above
States are : 100000 in each of the State of
Punjab & Haryana & 150000 in the each of the
remaining States. This breakup should be
indicated in the print order. Answer each of
the following in reference of above.
i) The POS of such service by GDC Ltd. to PQR
Ltd. shall be:
a. Punjab, Haryana, Himachal Pradesh &
Uttarakhand
b. Delhi – location of PQR Ltd.
c. Chandigarh – location of GDC Ltd.
d. either b or c above
Ans: a b c d
ii) What will be the ratio for dissemination of
value of such service?
a. value will be apportioned equally in each
state
b. value will be apportioned in the ratio of
leaflets distributed i.e. 1: 1: 1.5 : 1.5 for Punjab,
Haryana, Himachal Pradesh & Uttarakhand
respectively
c. the value shall be disseminated on the actual
number of leaflets distributed in each state
d. either a or c above
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Ans: a b c d
iii) Determine the manner of invoice to be
issued by GDC Ltd. to PQR Ltd.
a. single invoice for the entire printing order
b. State wise separate invoice will have to be
issued indicating the value pertaining to that
state
c. State wise separate invoice will have to be
issued indicating the number of leaflets
distributed in that state
d. One invoice for Punjab & Haryana and
another for Himachal Pradesh & Uttarakhand
based on ratio of leaflets to be distributed.
Ans: a b c d
70. The figures for channel viewership for any
channel in a State or Union Territory shall be
taken from the figures published in this regard
by:
a. Telecom Regulatory Authority of India
b. Censor Board of India
c. Broadcast Audience Research Council
d. last recorded Census
Ans: a b c d
71. The value of advertisement service provided
through internet disseminated shall be
calculated on the basis of the internet
subscriber in a State or Union Territory. The
internet subscriber figures for a State or Union
Territory shall be taken from the figures
published by:
a. Telecom Regulatory Authority of India
b. Censor Board of India
c. Broadcast Audience Research Council
d. last recorded Census
Ans: a b c d
SECTION 13
72. Mr. X (New Delhi) imports a machine from
Germany for being installed in his factory at
New Delhi. To install such machine, Mr. X
takes the service of an engineer who comes to
India from Germany for this specific
installation. Determine place of supply.
a. location of Mr. A New Delhi
b. location of supplier, Germany
c. location of machine, New Delhi
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 d. none of the above
Ans: a b c d :
a. Mumbai, Paris (France)
73. A software company located in United States b. New York (USA), Paris (France)
of America (USA) takes services of a software c. Mumbai, New York
company located in Bangalore to service its d. Delhi, Paris (France)
software in USA. The Indian software company Ans: a b c d
provides its services through electronic means
from its office in India. 77. An Indian company located in pune provided
a. United States of America (USA) services to a Dubai firm, in relation to
b .Bangalore organization of IPL in Dubai. Determine the
c. None of the above place of supply
d. both a & b of the above a. Dubai
Ans: a b c d b. India
c. Pune
74. Mr. Anil of Mumbai avail the hotel service d. All of above can be the place of supply
located in China. The place of supply will be: Ans: a b c d
a. Mumbai – under reverse charge
b. China – under normal charge 78. An Indian company located in pune provided
c. China – being the place where hotel (i.e. services to a Dubai firm, in relation to
immovable property) is located organization of IPL in Dubai. Determine the
d. Either b or c above place of supply
Ans: a b c d a. Dubai
b. India
75. Mr. C, an architect (New Delhi), provides c. Pune
professional services to Mr. Z of New York in d. All of above can be the place of supply
relation to his immovable property located in Ans: a b c d
Pune. Determine the place of supply
a. New Delhi 79. A Soil testing company from Japan performed
b. New York some testing services in India (25%),
c. Pune Nepal(35%) & Bhutan(40%). What will be the
d. All of above can be the place of supply place of supply?
Ans: a b c d a. India – being the location in taxable territory
b. Bhutan – being maximum portion of service
76. Mr. Mahendra Goyal, an interior decorator performed there
provides professional services to Mr. Harish c. India, Nepal & Bhutan
Jain in relation to two of his immovable d. Either a or b above
properties. Determine the place of supply in Ans: a b c d
the transactions below as per provisions of
GST law in the following independent 80. A Craft Company from China conducted an
situations exhibition of handy crafts goods in various
Case Location of Location Properties parts of India such as in Rajasthan (40%),
Mr.Mahendra of Mr. situated Maharashtra (30%), West Bengal (20%) and
Goyal Harish at Assam (10%). State the place of supply of such
Jain service.
1 Delhi Mumbai New York a. Rajasthan
(USA) b. Maharashtra
2 Delhi New York Paris c. China
(France)
Vsmart Academy www.vsmartacademy.com CA Vishal Bhattad 09850850800 87
 d. Rajasthan, Maharashtra, West Bengal &
Assam
Ans: a b c d
81. For hiring a means of transport including
yachts, boat, vessel or aircraft upto a period of
one month the place of supply of service is the
location of supplier. State whether the
statement is true or false.
a. true
b. false
Ans: a b c d
82. Mr. Ambani of Mumbai hires an aircraft of
foreign company for 5 days for business tour.
Determine the place of supply of service.
a. location of supplier of service
b. location of recipient of service
c. location where service is performed
d. location where passenger embarks for
journey
Ans: a b c d
83. Determine the place of supply for the
following services:- Mr. D, an unregistered
person based in New Delhi, leaves for a
European holiday. He hires a car from London,
UK for 20 days.
a. New Delhi
b. European
c. London, UK
d.None of the above
Ans: a b c d
84. Mr. Oswal, of Delhi a stock broker arranges
securities for Mr. Alex of Netherland a foreign
investor. The transaction is carried out at BSE
Mumbai. The POS shall be:
a. Delhi
b. Mumbai
c. Netherland
d. none of the above
Ans: a b c d
85. The place of supply of goods transport
service, where the goods are transported
through means other than mail or courier is:
a. location of supplier of service
b. location of recipient of service
Vsmart Academy www.vsmartacademy.com
c. location of destination of goods
d. either b or c above
Ans: a b c d
86. The place of supply of goods transport service
performed by mail is the place of destination
of goods as per the provisions of law. State
whether the statement is true or false.
a. True
b. False
Ans: a b c d
87. Mr. A, a foreign tourist, has booked a ticket
for New Delhi-Sri Lanka flight from an airline
registered in New Delhi for a continuous
journey without any stopover. But He
embarked on flight from Mumbai. Determine
the place of supply.
a. New Delhi
b. Sri Lanka
c. Mumbai
d. None of the above.
Ans: a b c d
88. Mr. A has booked the flight tickets for a
journey from Delhi-Bangalore- Shrilanka. Mr.
A has been given a single ticket by the Airline
Company. Mr. A treated the journey as
continuous journey and considers Delhi as the
place of supply of such service as he boards
the flight from Delhi. State whether the action
taken Mr. X is correct or not in the eyes of
Law.
a. Correct
b. Incorrect
Ans: a b c d
89. A movie-on-demand is provided as on-board
entertainment during the Bangalore- Delhi leg of a
Singapore-Bangalore-Delhi flight against a charge
of ` 500 per passenger in addition to the fare of `
25,000 per passenger. What will be the place of
provision of service in this case?
a. Bangalore
b.Singapore
c. Delhi
d.None of the above
Ans: a b c d
CA Vishal Bhattad 09850850800 88
 Answers:
1 b 16 d 31 c 46 d 61 d 73 b 88 a
2 a 17 c 32 d 47 d 62 a 74 c 89 b
3 a 18 c 33 a 48 a 63 a 75 c
4 d 19 d 34 a 49 a 64 a 76 a
5 b 20 b 35 b 50 b 65 a 77 a
6 c 21 c 36 b 51 b 66 a 78 a
7 d 22 a 37 c 52 a 67 d 79 a
8 b 23 b 38 d 53 a 68.i c 80 d
9 d 24 b 39 c 54 b 68.ii b 81 b
10 d 25 b 40 b 55 b 69.i a 82 b
11 a 26 c 41 c 56 c 69.ii b 83 c
12 a 27 c 42 b 57 b 69.iii b 84 b
13 b 28 a 43 a 58 d 70 c 85 c
14 d 29 c 44 a 59 b 71 a 86 b
15 d 30 c 45 c 60 a 72 c 87 c

Vsmart Academy www.vsmartacademy.com CA Vishal Bhattad 09850850800 89

 13 TDS-TCS

Think GST !
Think Vishal Sir...!!
TDS State or Union territory which is different
1. Which sec on deals with the TDS Provisions in from the State/UT of registra on of the
recipient.

y
GST?
a. Sec on 51 b. Loca on of supplier and place of supply is in
b. Sec on 52 same State and loca on of recipient is in same
c. Sec on 53 State

em
d. Sec on 54 c. Loca on of supplier and place of supply is in
Ans:- a b c d different State and Loca on of recipient is in
different State.
2. What is the date for applicability of TDS d. None of the above
provisions? Ans:- a b c d
a. 01.07.2017
b. 01.01.2018 8. What is the due date for issue of TDS Cer ficate?
c. 01.09.2018 a. The date of payment of TDS
d. 01.10.2018 b. Within 10 days from the date of payment of

ad
Ans:- a b c d TDS
c. Within 20 days from the date of payment of
3. in which form will the deductor furnish TDS TDS
cer ficate to the deductee? d. Within 05 days from the date of payment of
a) GSTR-7A TDS
b) GSTR-7 Ans:- a b c d
c) GSTR-8A
9. Every registered person required to deduct tax at
d) GSTR-8
Ac source under sec on 51 shall furnish return,
Ans:- a b c d
in_______, for the month in which such
4. TDS under GST is a system to collect tax by the deduc ons have been made within 10 days a er
Government through specified bodies, which the end of such month.
are, a. FormGSTR-5
a. CG / SG b. FormGSTR-6
b. Local authority c. FormGSTR-7
c. Governmental agencies d. Form GSTR-8
d. All of the above Ans:- a b c d
t

Ans:- a b c d
10. In which of the following op ons, TDS required
to be men oned in the Bill booking in the
Suspense Head?
ar

5. GST TDS provisions can apply where total value of

such supply, under a contract, exceeds rupees a) individual Bill-wise deduc on & its deposit by
__________ . the DDO
a. 1 lakh b) Bunching of deduc ons and its deposit by
b. 1.5 lakhs the DDO
c. 5 lakhs c) Both (a) & (b)
d. 2.5 lakhs d) None of the above
Sm

Ans:- a b c d Ans:- a b c d

6. The amount deducted as tax (TDS) shall be paid
to the credit of the Government by the
deductor within _______________.
a. Last day of the month to which payment
relates
b. 10 days from the relevant period
c. 15 days from the relevant period
V’
11. M/s Asha pvt ltd has its place of business in
Mysore supplied goods worth ` 2,75,000 the value
of supply includes GST @ 5% during the month of
August to a Govt Agency located at Bangalore.
Determine the amount of tax to be deducted at
source.
a. CGST -2619, SGST - 2619

d. 20 days from the relevant period

b. CGST -2750, SGST - 2750
Ans:- a b c d
c. CGST -Nil, SGST - Nil
7. No TDS shall be made when: d. None of the above
a. Loca on of supplier and place of supply is in a Ans:- a b c d

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 12. Aasma ltd had supplied goods to a local authority pla orm for commerce including the e –
for ` 7,56,000 (inclusive of GST @ 12%). commerce operator
c. Supply of goods and services on an electronic

y
Determine the amount of tax to be deducted at
source. pla orm for commerce
a. 15,120 d. Supply of goods or services or both including
b. 13,500 digital products over digital or electronic

em
network
c. 7,560
Ans:- a b c d
d. None of the above
Ans: a b c d 18.. 'Electronic commerce operator' means any
person who _____________ digital or electronic
13.. Aasma ltd had supplied goods to a local authority facility or pla orm for electronic commerce.
for ` 7,56,000 (inclusive of GST @ 12%). a. Owns
Determine the interest liability if the amount of tax b. Manages
deducted at source on 15.10.2017 is deposited as c. Operates

ad
on 20.12.2017. d. Any of the above
a.149 Ans:- a b c d
b. 298
c.266 19.. Which of the following is a model of e –
d.Nil commerce business?
Ans:- a b c d a. B2B
b. B2C
c. C2C
Ac
14. In which of the following case TDS is not required
d. All of the above
to deduct Ans:- a b c d
a. Finance Department is making a payment of ` 3
Lakh to a supplier of 'prin ng & sta onery'. 20. The Tax Collected by E – commerce Operators
b. Educa on Department is making payment of from the actual Suppliers of goods is termed as:
` 5 Lakh to a supplier of 'printed books a. TDS
c. printed or illustrated post cards' where payment b. TCS
of ` 2.75 lakhs c. Service tax
d. All of the above d. All of the above
Ans:- a b c d Ans:- a b c d
t

21. Mr. A, a supplier of Flipkart himself supply goods

TCS by capturing order through an E – commerce
ar

web site. In such case, Mr. A will be treated as an:

15. Which sec on deals with the TCS provisions in a. Actual Taxable Person
GST? b. E – commerce Operator
a. Sec on 51 c. Aggregator
b. Sec on 52 d. ISD
c. Sec on 53 Ans:- a b c d
Sm

d. Sec on 54
Ans:- a b c d 22. When should be the e – commerce operator
collect tax at source?
16. When the TCS provisions are made applicable? a. On the date when the other supplier makes
a) 31.10.2018 supplies through operator
b) 01.10.2018 b. Day on which the operator remits the
c) 31.10.2017 considera on to the supplier
d) 01.11.2018 c. When he collects the considera on on behalf
Ans:- a b c d of the supplier in respect of such supply
d. Op on (a) or (c) whichever is earlier
V’

17. What is e – commerce? Ans:- a b c d

a. Supply of goods on an electronic pla orm for
commerce other than the e – commerce 23. What does “net value of taxable supplies”
operator himself means
b. Supply of goods or services on an electronic

92
 a. This is the difference of Aggregate value of all
supplies of goods and services and Aggregate
value of all supplies returned to the suppliers.
b. This is the difference of Aggregate value of
taxable supplies of goods and services except
services u/s 9(5) of IGST Act and Aggregate
value of taxable supplies returned to the
suppliers
c. This is the difference of Aggregate value of
taxable and exempted supplies of goods and
services and Aggregate value of supplies
returned to the suppliers
d. None of the above
Ans:- a b c d
24. A. The e – commerce operator may declare the
Head Office as its place of business for
obtaining registra on in that State where it
does not have physical presence. B. E –
commerce operator has to obtain separate
registra on for TCS irrespec ve of the fact
whether e – Commerce operator is already
registered under GST as a supplier or otherwise
Ac
and has GSTIN Comment on the above
a. A – correct, B – Incorrect
b. A – Incorrect, B – Correct
c. Both A and B – Correct
d. Both A and B – Incorrect
Ans:- a b c d
25. What is the rate of tax for Tax collected at
source?
t
a. 0.5% each CGST and SGST
b. 2% for IGST
c. Both (a) and (b)
ar
d. 0.5%
Ans:- a b c d
26. What is the threshold limit for applying the
provisions of Sec on 52 for collec ng tax at
source?
Sm
a. If net value of taxable supplies exceeds
Rs.2,50,000
b. If net value of taxable supplies exceeds
Rs.5,00,000
c. If net value of taxable supplies exceeds
Rs.10,00,000
d. No such limit prescribed
Ans:- a b c d
27. Can a supplier take credit of the TCS?
V’
a. Yes
b. No
c. Yes, on the basis of the valid return filed
d. Yes, on the basis of a valid return filed by the
e – commerce operator and there is no
discrepancy in the returns.
Ans:- a b c d
y
28. _______________ the table supplies returned
to the supplier on the electronic commerce is
em
______________ as a deduc on while calcula ng
the net value.
a. No not allowed
b. Yes, allowed
c. Yes, not allowed
d. No, allowed
Ans:- a b c d
29. At what rate should the tax be collected at
ad
source?
a. Not exceeding 0.5%
b. Not exceeding 1%
c. Not exceeding 2%
d. Not exceeding 3%
Ans:- a b c d
30. What is net value of taxable supplies?
a. Aggregate value of all the supplies of goods
and/or services made during any month by all
registered taxable persons through the e-
commerce operator
b. Aggregate value of taxable supplies of goods
and/or services made during any month by all
registered taxable persons through the e-
commerce operator reduced by value of
taxable supplies returned to the suppliers
during the said month
c. Aggregate value of taxable supplies of goods
and/or services, excluding the services
no fied u/s 9(5) made during any month by
all registered persons through the e-
commerce operator reduced by the aggregate
value of taxable supplies returned to the
suppliers during the said month.
d. Aggregate value of all the supplies of goods
and/or services, excluding the services
no fied u/s 9(5) made during any month by a
registered taxable person
Ans:- a b c d
31. When can a supplier making supplies through
E-commerce operator opt not to register?
a. Always
b. When the e-commerce operator is not
required to collect tax at source u/s 52
c. When the supplier doesn't cross the
threshold, limit specified under sec on 22.
d. Op on (b) and (c), cumula vely fulfilled
Ans:- a b c d
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 32. When should the e-commerce operator remit contract in October, 2018. Mr. Abhinay, is
the amount of TCS to government and file the registered under GST. Being a registered
necessary returns with the government? supplier, Ins tute for Rural Development
a. Within 10 days a er the end of the month in deducted TDS of supplier.

y
which such amount was collected (b) M/s. Manmohak Apparels, is registered under
b. Within 10 days a er the end of the month in GST in Madhya Pradesh. It sells leather
which such amount was collected, but no handbags across India through e-commerce

me limit for filing the return
c. Within 10 days a er the end of the month in
which such amount was collected, but no
me limit for paying the money
d. No me limit for both
Ans:- a b c d
33. Every electronic commerce operator required to
collect tax at source under sec on 52 shall
em
operator Pingpong. Pingpong, is also
registered with Madhya PradeshGST Authority
as TCS collector and collected TCS @ 1% (0.5%
CGST + 0.5% SGST) on supplies made through
it. M/s. Manmohak Apparels made sales of Rs.
3,45,000/- and received sales returns of Rs.
67,700/- in the month of October, 2018. Sales
are inclusive of tax. Leather handbags are
taxable @ 18% GST. Pingpong, collected TCS

ad
furnish a statement ______________containing of Rs. 2,350/- from M/s Manmohak Apparels.
details of supplies effected through such Which of the transac ons are in compliance
operator and the amount of tax collected as with sec on 51 and sec on 52 of CGST Act?
required under sec on 52(1)of the CGST Act. (a) Only (I)
a. FormGSTR-5 (b) Only (ii)
b. FormGSTR-6 (c) Both (i) and (ii)
c. FormGSTR-7 (d) Neither (i) nor (ii)
d. Form GSTR-8
Ac Ans:- a b c d
Ans:- a b c d

34. Analyse the transac ons men oned below

whether provision of TDS and TCS applicable
(a) Mr. Abhinay, provides architect services to
Ins tute for Rural Development, a
Government Agency for Rs. 2,80,000/-
(inclusive of Rs. 30,000/- GST) under a
t

Answers:-
ar

1 a 11 a 21 a 31 d

2 d 12 b 22 c 32 a

3 a 13 c 23 b 33 d
Sm

4 d 14 b 24 c 34 b

5 d 15 b 25 a

6 b 16 b 26 d

7 a 17 d 27 d

8 d 18 d 28 b
V’

9 c 19 d 29 c

10 b 20 b 30 c

94
14 Return

Think GST !
Think Vishal Sir...!!
1. GST Returns are to be filed_______________ . d. Before or at the me of filing return
a. Manually Ans:- a b c d

b. Electronically

y
c. (a) or (b) 8. Challan in FORM GST PMT-06 generated at the
d. (a) or (b) both common portal shall be valid for a period of ------.
Ans:- a b c d a) 7 days

em
b) 15 days
2. Which return is required to be furnished for c) 20 days
outward supplies made by the registered person? d) 30 days
(a) Form GSTR-1
Ans:- a b c d
(b) Form GSTR-2
(c) Form GSTR-4A
9. Which class of person is required to file monthly
(d) Form GSTR-6
details of outward supplies of goods or services
Ans:- a b c d
or both in Form GSTR-1?
a) Non resident taxable person
3. Invoice-wise details of Supplies made by Taxable

ad
b) Person required to deduct tax at source
person are filed in __________________ .
c) Person who has opted to pay tax under
a. GSTR-1
composi on scheme
b. GSTR-2
d) Person other than men oned above
c. GSTR-3
Ans:- a b c d
d. All of the above
Ans:- a b c d
10. True or false: Under the GST regime, the
responsibility to compute the correct output tax
4. In Form GSTR-01 which of the following
Ac
liability, eligible input tax credit and net tax
informa on is to be filed?
liability lies with the assessee.
(a) detail of outward supplies of taxable
a) True
goods/supplies
b) False
(b) Details of inward supplies of taxable
c)
goods/supplies
d)
(c) detail of tax deducted
Ans:- a b c d
(d) Detail of amount deposited in cash ledger
Ans:- a b c d
11 Who are the persons liable to comply with
return filling obliga ons under Reverse Charge?
t

5. What is the due date for payment of tax?

(a) Last day of the month to which payment a) Registered Supplier
relates b) Registered recipient
ar

(b) Within 10 days of the subsequent month c) Both

(c) Within 20 days of the subsequent month d) None
(d) Within 15 days of the subsequent month Ans:- a b c d
Ans:- a b c d
12. Filing of return on quarterly basis by a regular
6. Every tax payer paying tax under section 10 person is -------.
Sm

(Composition levy) shall file the return in a) Mandatory

(a) Form GSTR 3 by 18th of the month succeeding the b) Op onal
quarter c) Op onal for persons having turnover >Rs. 5
(b) Form GSTR 4 by 18th of the month succeeding the Crores
quarter d) Mandatory for persons having turnover >Rs. 5
(c) Form GSTR 4 by 18th of the succeeding month crores
(d) Form GSTR 4 by 20th of the month succeeding the Ans:- a b c d

quarter
Ans:- a b c d 13. Return is _____________ for Taxable persons
with turnover exceeding Rs.1.50 Crores and
V’

7. In case of monthly returns, taxes will be payable _____________ for taxable persons with
_________. turnover to Rs.1.50 Crores.
a. Before filing the return a. Monthly, Annually
b. At the me of filing return b. Quarterly, Monthly
c. A er or at the me of filing return c. Monthly, Quarterly

95
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 d. Annually, Monthly
Ans:- a b c d
14. Which of the statement is FALSE with regard to
filing of GST return of Mr. Anup, a proprietor
registered under GST (non-composi on) who is
filing quarterly return as his annual turnover is
less than 1.5 crore
a) Mr. Anup has to file GSTR-1 quarterly
b) Mr. Anup has to pay tax quarterly.
c) Mr. Anup has to se le his tax liabili es before
filing of return
d) Mr. Anup has to pay tax monthly.
Ans:- a b c d
15. Which of the following is true?
a. The Commissioner may extend the me limit
for furnishing the details of outward supplies
by no fica on for valid reasons
b. The details of outward supplies shall include
details of debit notes, credit notes and
revised invoices issued in rela on to outward
supplies
c. The details of outward supplies shall be
Ac
submi ed in Form GSTR-1 by all the
registered taxable person other than ISD,
non-resident tax payer and a person paying
tax under sec on 10, sec on 51 and
sec on52
d. All the above
Ans:- a b c d
16. Which of the following is FALSE w.r.t HSN
t
disclosure in GSTR 1?
a) Disclosure is not required for taxpayers having
annual turnover uptoRs. 1.5 Crore
ar
b) It will be mandatory to report HSN code at 2
digit level for taxpayer having annual turnover
in the preceding year above Rs. 1.50 Crore but
upto 5.00 Crore
c) Taxpayers having turnover above Rs. 5 Crore
have to mandatorily report 8 digit level HSN
Sm
code.
d) Taxpayers having turnover above Rs. 5 Crore
have to mandatorily report 4 digit level HSN
code.
Ans:- a b c d
17. M/s. Pee Kay (P) Ltd. is registered in Haryana.
While entering their outward supplies in FORM
GSTR-3B for the month of Jul-18, the company
realized that they had inadvertently shown
V’
inter-State supply as intra-State supply and paid
its wrong liability and filed its return. What is
the remedy available now?
(a) The company can rec fy wrongly reported
liability using edit facility
96
(b) The company can revise the return within 90
days
(c) The company will have to pay IGST and claim
y
refund of CGST/ SGST
(d) No remedy available
Ans:- a b c d
em
18. M/s. Gabbar Associates, a registered person in
Delhi issued a credit note amoun ng to Rs. 25,000
(inclusive of GST) to Mr. Kalia, an un-registered
person residing in Delhi against an invoice
amoun ng to Rs. 1,50,000. How the credit note is
to be treated in FORM GSTR-1?
(a) Credit note will be shown separately in Table No.
ad
9B of FORM GSTR-1
(b) Taxable supplies to un-registered person is to be
shown net of credit note in Table No. 7 of FORM
GSTR-1
(c) Credit note need not to be shown in FORM GSTR-1
(d) Credit note cannot be issued to an un-registered
person
Ans:- a b c d
19. Mr. A, registered under regular scheme of
payment of GST, had annual turnover of 3 crores
last year. He is required to file GSTR-1 on a
monthly basis. While filing the GSTR-1 for July
month he found that he has received advances
worth INR 2,00,000/- for which goods have not
been supplied ll month end. The goods will be
supplied in coming months. What would be his
repor ng for the above transac on in GSTR-1?
a) Mr. A is exempt from payment of GST on receipt
of advance payments.
b) He needs to report the details of advances
received in table 11A rate wise in the tax period
and tax to be paid thereon along with
respec ve point of sale.
c) He needs to report the details of advances
received in table 8 rate wise in the tax period
and tax to be paid thereon along with
respec ve point of sale.
d) Mr. A has to pay tax on advances and adjust the
same on issue of invoice. Recipient will only be
able to take input tax credit only in the month
of issue of Invoice.
Ans:- a b c d
20. Input Service Distributor (ISD), Tax Deductor&
Tax Collector are required to file return _______.
a. Annually
b. Quarterly
c. Monthly
 d. Half-Yearly a. Sec on 41 of CGST act
Ans:- a b c d b. Sec on 42 of CGST act
c. Sec on 43 of CGST act

y
21. Any input tax credit omi ed to be taken in a d. Sec on 44 of CGST act
financial year can be taken on or before ______. Ans:- a b c d
a. Filing return for September of next financial year

em
b. Annual return of the financial year 27. Annual return is to be filed by _________
c. (a) or (b) whichever is earlier a. Registered person supplying goods or services
d. (a) or (b) whichever is later or both
Ans:- a b c d b. Input services distributor
c. E-commerce operator paying TCS under
22. Rec fica on of mistake in returns is not allowed sec on 52
a er the- d. Casual taxable person
a. Due date for filing of return for the month of Ans:- a b c d
September following the end of the financial year
b. Actual date of filing of relevant annual return 28. Every registered person whose aggregate

ad
c. (a) or (b) whichever is earlier turnover during a financial year-------- shall gate
d. (a) or (b) whichever is later his accounts audited
Ans:- a b c d
a. exceeds 2 core rupees
23. Is it allowed for an e-commerce operator to b. exceeds 1.5 core rupees
rec fy any omission or incorrect par culars c. exceeds 1 core rupees
furnished in the return? d exceeds 2.5 core rupees
a) Yes, he can rec fy the details at any me
Ac Ans:- a b c d
b) Yes but not a er the due date for furnishing of
statement for the month of 29 Every registered person whose aggregate
c) Yes but not a er the actual date of furnishing turnover during a financial year exceeds 2 core
of the relevant annual statement rupees shall gate his accounts audited and
d) Both (b) and (c) are correct statements furnish a copy of audited annual accounts and a
Ans:- a b c d reconcilia on statement, duly cer fied, in
a. Form GSTR-9
24. Every registered taxable person who has made b. Form GSTR-9C
outward suppliers in the period between the c. Form GSTR-11
t

date on which he become liable to registra on d. Form GSTR-11A

ll the date on which is registra on has been Ans:- a b c d
granted shall declare the same in the
ar

a. First return filed by him a er grant of 30. Annual audit report is required to be cer fied
registra on by prac cing
b. First two return filed by him a er grant of a. CA
registra on b. CMA
c. FORM GSTR-7 c. CA or CMA
d. FORM GSTR-11 d. CA and CMA both
Sm

Ans:- a b c d Ans:- a b c d

25. When is a registered person required to furnish
his annual return?
a. On or before 31st day of March at the end of
financial year
b. On or before 30th day of September
following the end of financial year
c. On or before 31st day of December following
the end of financial year
V’
31. In the GSTR-9C, which reconcilia on is to be
made?
a. Reconcilia on of suppliers declared in the
annual return with details of unaudited
financial statements
b. Reconcilia on of suppliers declared in the
returns filed during the financial year with the
details of audited financial statements

d. On or before 1st day of December following c. Reconcilia on of suppliers declared in the

the end of financial year annual return with details of audited financial
Ans:- a b c d statements
d. Reconcilia on of suppliers declared in the
26. Annul return has to be filed under GSTR-3B with details of audited financial

97
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 statements Answers:-
Ans:- a b c d

y
32. Final return shall be furnished in 1 b 11 b 21 c 31 c
a. Form GSTR-8
b. Form GSTR-9 2 a 12 b 22 c 32 c

em
c. Form GSTR-10 c
3 a 13 c 23 d 33
d. Form GSTR-11
Ans:- a b c d 4 a 14 b 24 a 34 b

33. The due date of filing Final Return is ______. 5 c 15 d 25 c 35 d

(a) 20th of the next month
(b) 18th of the month succeeding the quarter 6 b 16 c 26 d 36 d
(c) Within 3 months of the date of cancella on 7 d 17 c 27 a 37 a
or date of order of cancella on, whichever is
later

ad
8 b 18 b 28 a
(d) 31st December of next financial year
Ans:- a b c d 9 d 19 a 29 b

34. Which sec on lays down the provision of GST 10 a 20 c 30 c

prac oners?
a. Sec on 47
b. Sec on 48
c. Sec on 49
Ac
d. Sec on 50
Ans:- a b c d

35. A goods and services tax prac oners can

undertake the following ac vi es if authorized
by the taxable person.
a. Furnish details inward and outward supplies.
b. Furnish monthly / quarterly return
c. Furnish Annual and Final return
t

d. All of the above

Ans:- a b c d
ar

36. GST prac oners must be:

a. A ci zen of India
b. Person of sound mind
c. Non adjudicated as an insolvent
d. All of above
Ans:- a b c d
Sm

37. Mr.A was enrolled as a sales tax prac oners or

tax return preparer under the earlier law for the
period of 8 years, by when he has to pass the
GSTP exam?
a. 18 months form appointed date
b. 18 months form date of filling GSTP Form
c. 18 months form date of receiving GSTP
cer ficate
d. 28 months form appointed date
V’

Ans:- a b c d

98
 15 Jobwork

Think GST !
Think Vishal Sir...!!
1. Sec on ______ defines ‘Job Work’. c. Par ally correct
a. 2(78) d. None of the above
b. 2(68) Ans:- a b c d

y
c. 2(87)
d. 2(68) 8. In case of job work, value of the material will be
Ans:- a b c d included In aggregate turnover of __________

em
for considering the registra on threshold limit.
2. Sec on ______ make provisions rela ng to Input a. Principal
Tax Credit in respect of inputs sent for job work. b. Job work
a. 18 c. Either (a) or (b)
b. 19 d. None of the above
c. 143 Ans:- a b c d
d. 141
Ans:- a b c d 9. What are the possible situa ons once the job
work is completed by the job worker?

ad
3. Sec on ________ makes provisions for special a. Principal may bring back the goods
procedure for removal of goods for job work b. Principal may ask the job worker to send it to
without payment of tax. another job worker
a. 18 c. Principal may directly sell the goods from
b. 19 place of job worker
c. 143 d. All of the above
d. 141 Ans:- a b c d
Ans:- a b c d
Ac
10. In which of the following forms in ma on of
4. Should the principal referred to in Sec on 143 be job work is required to be made?
registered? a. GST ITC-01
(a) Yes b. GST ITC-02
(b) No c. GST ITC-03
Ans. a b c d d. GST ITC-04
Ans:- a b c d
5. Who is a principal as per Sec on 143?
t

(a) A person who sends inputs and/or capital 11. Job worker should always be registered under
goods for job-work GST. Comment.
(b) A registered taxable person who sends inputs a. Yes
ar

and/or capital goods for job-work b. No

(c) A registered taxable person who supplies c. Par ally correct
inputs and/or capital goods for job-work d. None of the above
(d) A registered person Ans:- a b c d
Ans. a b c d
12. What is the excep on for not bringing back of
Sm

6. Principal can send the goods to the job worker goods sent for job work?
on basis of what document? a. Moulds and dies
a. Bill of supply b. Jigs and fixtures
b. Tax invoice c. Tools
c. Delivery Challan d. All of the above
d. Any of the above Ans:- a b c d
Ans:- a b c d
13. If the inputs are not received back within the
prescribed limit by the principal then, who is
V’

7. The job worker cannot contribute even a single

input from his side on the inputs supplied by the responsible to pay the GST?
principal. Comment. (a) Job worker
a. Correct (b) Principal
b. Incorrect (c) Job worker is responsible when sending

99
4
2
 such inputs and Principal needs to reverse 18. If the inputs or capital goods are considered as
the ITC taken earlier. deemed supply in the hands of principal then,
(d) None of the above whether ITC of such output tax charged by the

y
Ans. a b c d principal can be claimed by the Job worker, if
registered?
14. From when will the period of one or three years (a) Yes

em
be calculated under Sec on 143? (b) No
(a) The day when such inputs and/or capital Ans. a b c d
goods sent to job-worker
(b) The day when the job-worker receives the 19. If the job-worker is eligible to claim ITC on the
said goods, in case the job-worker receives goods received from the principal, is there a
the goods directly me limit within which such ITC shall be
(c) Both (a) and (b) availed/claimed by the job-worker?
(d) None of the above (a) Within September 30 of following year
Ans. a b c d (b) Filing the annual return for the period

15. What will be the consequence, if the goods are
not returned by the job worker within
s pulated me?
a. Tax is payable by the principal with interest
from the date on which goods were sent for
job work
Ac
b. Principal shall raise tax invoice and include it
in his return
c. The day when job worker would return the
goods, he would be treated as supplier and
will be liable to pay GST.
d. All of the above are the subsequent
consequences
Ans:- a b c d
t
ad
(c) Op on (a) or (b), whichever is earlier
(d) No me limit prescribed to claim such ITC
Ans. a b c d
20. In case of direct supply of goods to job worker
from the supplier, in whose name the invoice
shall be issued?
a. In the name of job worker
b. In the name of supplier
c. In the name of principal
d. Both (a) and (b) are correct
Ans:- a b c d
21. It is necessary for the ‘principal’ to declare the
place of business of the job worker as his
addi onal place of business if he wants to

16. When will the inputs and/or capital goods sent supply the goods directly from his place of work.
to job-work become a supply? Comment.
(a) When the inputs and/or capital goods sent to a. Yes
ar

job-worker are not received within 1 year or 3 b. No

yearsrespec vely c. Par ally correct
(b) When the inputs and/or capital goods sent to d. None of the above
job-worker are not supplied, with or without Ans:- a b c d
payment of tax, from the job-workers place
Sm

within 1 year or 3 years respec vely 22. When should a job-worker take registra on?
(c) Both under (a) or (b) (a) Always
(d) None of the above (b) Only if his aggregate turnover exceeds the
Ans. a b c d threshold limits specified under Sec on 22 of
the Act.
17. Mr. Raj has sent his goods to Mr. Y on job-work (c) Never
on 07-05-2018. From when it will be considered (d) None of the above
as deemed supply ? Ans. a b c d
(a) 06-05-2019
V’

(b) 07-05-2018 23. Manufacturing alcoholic liquor on behalf of

(c) 03-11-2019 brand name owner is ___________.
(d) Not Taxable a. Supply
Ans. a b c d b. Job work
c. Not supply

100
 d. Not job work (a) Principal
Ans:- a b c d (b) Job-worker
(c) Manufacturer

y
24. Can a principal supply inputs and/or capital (d) No-body
goods from the job-worker's premises? Ans. a b c d
(a) Yes, only when the job-worker is registered

em
(b) Yes, even if the job-worker is unregistered by 28. Who should discharge the liability of GST on the
declaring the job-worker's premises as his scrap generated during job-work?
addi onal place of business (a) Job-worker, if registered
(c) Yes, irrespec ve of whether the job-worker is (b) Principal, if job-worker is not registered
registered or not, principal is engaged in the (c) Always principal
supply of goods which are no fied by the (d) Op on (a) or (b)
Commissioner on this behalf Ans. a b c d
(d) All of the above
Ans. a b c d

ad
25. Can the taxable supply made by the job- worker
Answer:-
on behalf of his principal be considered for
compu ng his aggregate turnover?
a) Yes 1 b 11 b 21 a
b) No
c) 2 b 12 d 22 b
d)
Ans:- a b c d
Ac 3 c 13 b 23 d

26. Mr. Z, a job worker of co on bedsheets 4 a 14 c 24 d

approaches you to know whether he is required to 5 d 15 d 25 b
be compulsorily registered under GST. His job-
work is the last stage of work for the product to be 6 c 16 c 26 c
a finished product. Can he dispatch goods from
his place directly to the customer on direc on of 7 b 17 a 27 a
his principal? What would be your advice from the
8 a 18 a 28 d
following op ons:
t

a) Mr. Z is supplier of services and is required to 9 d 19 c

obtain compulsory registra on under GST. He
ar

can supply goods from his place directly to 10 d 20 c

customer since he is registered.
b) Mr. Z is a supplier of services and is liable to take
registra on only when his turnover crosses the
prescribed threshold limit of INR 10/20 lakh as
applicable. He can supply the goods to
customer directly only if he is registered under
Sm

GST.
c) Mr. Z is a supplier of services and is liable to take
registra on only when his turnover crosses the
prescribed threshold limit of INR 10/20 lakh as
applicable. He can supply the goods to
customer directly if he is registered under GST
or if the principal declares Mr. Z's place as his
addi onal place of business.
d) Mr. Z is not required to obtain registra on under
V’

GST. He cannot supply goods from his place

directly to customer since he is not registered.
Ans:- a b c d

27. Who is responsible for accountability for any

contraven on under this Act?

101
4
2
 Accounts, records
16 & E-Way Bill

Think GST !
Think Vishal Sir...!!
1. Who is required to maintain records u/s 35? d. FORM GST REG – 0
a. Every registered person Ans:- a b c d

y
b. Every owner or operator of warehouse or
godown or any other place used for storage of 7. Accounts maintained by the registered person
goods shall be preserved for a period of

em
c. Every transporter a. 60 months from the due date of furnishing of
d. All of the above annual return
Ans:- a b c d b. 72 months from the due date of furnishing of
annual return
2. Records u/s 35 shall be maintained at c. 84 months from the due date of furnishing of
a. Principal address of Proprietor / Partner / annual return
Director d. 96 months from the due date of furnishing of
b. Principal place of Business men oned in annual return
registra on cer ficate Ans:- a b c d
c. At accountant office

ad
d. All of the above 8. If due date of filing the annual return is
Ans:- a b c d 31.12.2019, then the books of record of 2018-19
must be maintained for how many years?
3. Where more than one place of business is a) 31.12.2023
specified in the cer ficate of registra on, the b) 31.12.2020
accounts rela ng to each place of business shall c) 31.12.2025
be kept at d) 31.12.2024
Ac
a. Principal address of Proprietor / Partner /
Ans:- a b c d
Director
b. Principal place of business
9.A registered person, who is under inves ga on
c. Such places of business
for an offence under Chapter XIX, needs to
d. Any of the above
retain the books of accounts/other records
Ans:- a b c d
pertaining to such inves ga on un l the expiry
of:
4. Who has to maintain records u/s 35, irrespec ve
(a) 72 months from the due date of furnishing of
of, whether he is a registered person or not?
annual return for the year pertaining to such
a. Every owner or operator of warehouse or
accounts and records.
t

godown
(b) 1 year a er final disposal of such
b. Every owner or operator of any other place
inves ga on.
used for storage of goods
ar

(c) (a) or (b), whichever is later

c. Every transporter
(d) None of the above
d. All of the above
Ans:- a b c d
Ans:- a b c d
10. Every registered person execu ng works
5. Mr. A is having 4 places of business out of which
contract shall keep separate account showing
its principal place of business is in Kolkata. Can
a. The names and addresses of the persons on
Sm

he maintain the books only at principal place of

whose behalf the works contract is executed;
business?
b. Descrip on, value and quan ty of goods or
a. Yes
services received for or u lized in the
b. No
execu on of works contract;
c. It doesn't make any difference
c. The details of payment received in respect of
d. None of the above
each works contract; and
Ans:- a b c d
d. The names and addresses of suppliers from
whom he received goods or services.
6. Transporter who is registered in more than one
e. All of the above
State or Union Territory having the same PAN, he
V’

Ans:- a b c d e
may apply for a unique common enrolment
number in
11. Every registered person manufacturing goods
a. FORM GST REG – 01
shall maintain accounts showing
b. FORM GST ENP - 02
a. Quan ta ve details of raw materials used in
c. FORM GST ENR – 02

102
4
2
 the manufacture
b. Quan ta ve details of services used in the
manufacture
c. Quan ta ve details of the goods so
manufactured including the waste and by –
products
d. All of the above
Ans:- a b c d
12. Which of the records are not to be maintained by
an agent?
a) Par culars of authorisa on received by him
from each principal to receive or supply goods
or services on behalf of such principal
separately
b) Raw materials or services used in the
manufacture
c) Tax paid on receipts or on supply of goods or
services effected on behalf of every principal.
d) Details of accounts furnished to every principal
Ans:- a b c d
13. Mr. Raj believes in working in paperless
Ac
environment, so he maintains the records in
electronic format. Is he eligible to maintain the
accounts and records in electronic form?
a. Yes
b. No
c. Mandatory to maintain accounts manually
d. Discre on of owner
Ans:- a b c d
t
14. Who among the following, even if not
registered, is required to maintain records
a. Owner or operator of warehouse
ar
b. Owner or operator of go down
c. Owner or operator of any other place used
for storage of goods
d. Every transporter
e. All the above
Ans:- a b c d e
Sm
15. What are the consequences if taxable goods are
found in a place other than those declared
without valid documents?
a. Proper officer shall impose penalty
b. Proper officer shall determine the amount of
tax on such goods
c. No consequences
d. Either of the above specified op ons
Ans:- a b c d
V’
16. What shall be the treatment of incorrect entries
made in the registers, accounts or documents?
a. They shall be scored out a er informing the
proper officer
103
b. They shall be scored out under wri en
permission by agent
c. They shall be scored out under a esta on
y
d. Can be easily rec fied. No special procedure
Ans:- a b c d
17. The me period prescribed for maintenance of
em
accounts and records, if the taxable person is
a party to an appeal or revision shall be-
a. Two year a er final disposal of such appeal or
revision or proceeding, or un l the expiry of
thirty-six months from the last date of filing of
Annual Return for the year pertaining to such
accounts and records, whichever is later
b. Two year a er final disposal of such appeal or
revision or proceeding, or un l the expiry of
ad
sixty months from the last date of filing of
Annual Return for the year pertaining to such
accounts and records, whichever is later
c. One year a er final disposal of such appeal or
revision or proceeding, or un l the expiry of
seventy-two months from the last date of
filing of Annual Return for the year pertaining
to such accounts and records, whichever is
later
d. One year a er final disposal of such appeal or
revision or proceeding, or un l the expiry of
forty months from the last date of filing of
Annual Return for the year pertaining to such
accounts and records, whichever is later
Ans:- a b c d
18. Which of the following statements are true w.r.t.
accounts and records?
1) All accounts and records are to be retained for 6
years.
2) Stock record is to be maintained by all registered
dealers except the dealers registered under
composi on scheme.
3) Stock record is to be maintained by all registered
dealers including composi on dealers.
4) Monthly produc on records are to be
maintained by all dealers except the dealers
who have taken op on for composi on.
5) Monthly produc on records are to be
maintained by all dealers including
composi on dealers
6) Records are to be maintained at principal place
of business.
7) Records are to be maintained at principal place
of business as also at all addi onal places of
business. Which of the above are correct?
a. 1,2,5,6
b. 1,3,5,7
 c.1,3,4,7 24. in how many parts E-way bill has been
d. 1,2,4,6 bifurcated as per Form GST EWB-01
Ans:- a b c d
a.Part A
b .Part B

y
c. both a & b
d.None of the above
E-way Bill Ans:- a b c d

em
19. What are the governing provisions of E – way 25. Can a transporter furnish informa on in Part A
bill under GST? of Form GST EWB – 01?
a. Sec on 68 of CGST Act a. No, since the same can be filled only by the
b. Rule 138 of CGST Rules, 2017 Registered person causing movement of
c. Both (a) and (b) goods
d. None of the above b. Yes, on an authoriza on received from
Ans:- a b c d
registered person
c. As per the opinion of the appropriate
authority

ad
20. What are the sources available for genera on of
E – way Bill in India? d. None of the above
a. E – way Bill portal Ans:- a b c d
b. SMS Facility
c. Android app and Site to Site Integra on (API 26. Is it possible to modify Part A of Form GST EWB-01
Interface) without cancelling or drawing the same?
d. All of the above a. yes
Ans:- a b c d b. No
Ac
c. As per the opinion of proper officer
21. What shall be limit of genera on of e – way bill d. None of the above
in case of inter – State movement of goods by Ans:- a b c d
a principal to a Job worker?
a. Rs. 50,000 27. Mr. Tushar got his goods transported through an
b. Rs. 1,00,000 ecommerce operator worth of Rs. 1,00,000. Mr.
c. Rs. 20,000 Tushar however was not able to fill Part A of
d. No limit Form GST EWB – 01. What are the alterna ves
Ans:- a b c d to stand the viability of such movement of
t

22. In what circumstances the transporter need to
issue eway bill if the supplier has not issued it?
a) If the single consignment document is less
ar
goods?
a. Movement of goods shall stand cancelled
b. E – commerce operator on an authoriza on

from Mr. Tushar shall generate e – way bill

than Rs. 50,000 c. Either A and B at the op on of proper officer
b)If aggregate of all the consignment exceeds d. None of the above
Rs. 50,000 but individually the consignment Ans:- a b c d
does not exceed Rs. 50,000
c) If the aggregate consignment does not
exceed Rs. 50,000 28. Mr. Tushar handicra manufacturers and
Sm

d) None of the above suppliers from Pune, transported certain

Ans:- a b c d handicra items to Mr. B of Haryana. Value of
such handicra items under transport is worth
23. Is it mandatory to generate an e way bill in case Rs. 10,000. Who shall be liable to generate E –
where goods are transported within a State way bill under the given case?
from the place of consignor to the place of a. Mr. Tushar
transporter and the distance as such is less b. Mr. B
than 50 kms. c. Either (a) or (b)
a. Yes d. None of the above
Ans:- a b c d
V’

b. No
c. Op onal
d. None of the above 29. In which of the following situa ons can the
Ans:- a b c d conveyance or the goods be detained or seized?
a. Transporta on of goods without a valid e –
way bill

104
4
2
 b. Transporta on of goods with wrong GSTIN in
the E – way Bill 35. What are the documents that need to be

y
c. E – way Bill with default or wrong carried along with the goods being
informa on transported by the transporter?
d. All of the above a. A copy of Invoice or Bill of supply

Ans:- a b c d
30. Is it feasible for consignor or consignee to
furnish details in Part B and generate E – way
bill?
a. Yes, where such transporta on is made by
the consignor or consignee in their own
vehicle
b. No, since the same shall be filled by the
transporter
em
b. Delivery Challan and bill of Entry
c. Copy of E – way bill No. generated on the
common portal
d. All of the above
Ans:- a b c d
36. Goods are handed over by consignor to
transporter on Friday evening at 17:00 hrs and
the transporter starts the movement of goods
on Monday evening at 17:00 hrs a er

ad
c. Either (a) or (b) at the op on of proper genera ng e-way bill. When will the validity
officer period for e-way bill end if the distance is upto
d. None of the above 75 Km?
Ans:- a b c d (a) Tuesday at 24:00 hrs
(b) Monday at 24:00 hrs
31. A person is registered under GST & supplies the (c) Tuesday at 17:00 hrs
goods to his customers. Does he need to get (d) Saturday at 24:00 hrs
registered on the E – way Bill system?
Ac Ans:- a b c d
a. Yes
b. No 37. Mr. Aniket transported cargo worth Rs. 10,000
c. As no fied by the appropriate authority to Mr. Chaitanya in Nepal. Who shall be
d. None of the above required to generate E – way bill under this
Ans:- a b c d case?
a. Mr. Aniket
32. What shall be the validity of E – way bill in vase b. Mr. Chaitanya
of vehicles other than over dimensional cargo? c. E – way bill genera on is exempted
a. One day per 100 kms. d. Both (a) and (b)
t

b. One day per 20 kms. Ans:- a b c d

c. Both (a) and (b)
d. None of the above 38. An Army ba alion took a shi from
ar

Ans:- a b c d Maharashtra to Kashmir. As a consequence

there was movement of goods from such place.
33. An over dimensional cargo containing a Is the Ministry of Defense liable to generate e –
consignment or goods or cargo, takes a visit of way bill under this case?
58 km in total. What shall be the validity of E a. Yes
way bill generated as per the provision under b. No
Sm

this case? c. As no fied by the appropriate authority

a. 2 days d. None of the above
b. 3 days Ans:- a b c d
c. 4 days
d. None of the above 39. Government of Goa for the purpose of certain
Ans:- a b c d construc on in Goa, transported sandstones
from MP through rail transport. Does such
34. Can validity of an expired E – way bill be transporta on require genera on of E – way bill
extended? by the government?
a. Yes a. Yes
V’

b. No b. No
c. Only in case of trans – shipment or c. As no fied by the Central Government
circumstances of excep onal nature d. None of the above
d. None of the above Ans:- a b c d
Ans:- a b c d

105
40. Mr. A transported certain goods worth Rs. 2 b. Time of delivery of goods
lakhs to Mr. B. the goods ini ally were c. Earlier of two

y
transported by a truck. However, due to some d. None of the above
technical faults, truck failed to reach the Ans:- a b c d
des na on. As a consequence the goods were

em
shi ed to other lorry. Is e – way bill upda on 46. M/s ABC Associates, a CA firm of Pune provides
mandatory under the given case? certain services to their clients who are
a. Yes unregistered under GST. Who shall generate e –
b. No way bill in the given case?
c. At the op on of proper officer a. M/s ABC Associates
d. None of the above b. Client
Ans:- a b c d c. Not applicable in case of serves
d. None of the above
41. What is the significant of consolidated E – way Ans:- a b c d
bill?

ad
a. Useful where single consignment is being 47. M/s ABC having unit 1 at central loca on of
transported through mul ple vehicles Pune, transfers goods to his unit 2 at industrial
b. Useful where mul ple consignments are area, worth of Rs. 3,00,000. The distance being
being transported in one conveyance covered under such movement is less than 50
c. Useful in both the cases kms. Whether E – way bill is required to be
d. None of the above generated?
Ans:- a b c d a. Yes
Ac b. No
42. Who can create consolidated E – way bill under c. At the op on of proper officer
the GST regime? d. None of the above
a. Consignor Ans:- a b c d
b. Consignee
c. Transporter 48. Mr. A sold certain goods to Mr. B. However,
d. All of the above when the goods reached the godown, they were
Ans:- a b c d checked and Certain goods were found
defec ve and thus were returned. Does such
43. M/s ABC enterprises from Pune is assigned to sales return require genera on of E – way Bill?
t

repair a boiler at the premises of M/s XYZ of a. Yes

Ahmedabad. For this Job he needs to move his b. No
tools and equipment valuing above Rs. 50,000. c. At the op on of appropriate authority
ar

Does such movement require genera on of E – d. None of the above

way Bill? Ans:- a b c d
a. Yes
b. No 49. M/s ABC is having a turnover of less than 1.5
c. At the op on of proper officer crores and does not men on HSN code on his E
d. None of the above – way Bill. Whether such E- way bill genera on
Sm

Ans:- a b c d is possible without HSN codes?

44. What is the me limit provided for cancella on
of E – way bill?
a. Within 15 hours of genera on of E – way bill
b. Within 24 hours of genera on of E – way bill
c. Within 48 hours of genera on of E – way bill
d. None of the above
Ans:- a b c d
V’
a. Yes
b. No
c. At the op on of proper officer
d. None of the above
Ans:- a b c d
50. For the purpose of making E – way Bill, what
type shall be selected from the below op ons
in case the goods which are being sent for fair

45. What is the me period provided for acceptance or exhibi on?

of details of E – way bill by the supplier or a. Exports
recipient under rule 138(1)? b. Job work
a. Within 72 hours of such details provided on c. Other than supply
the portal d. Sales

106
4
2
 Ans:- a b c d
56. In which of the following situa ons E-way bill will
51. Is possible to move goods in mul ple vehicles not be required?

y
under one invoice? I) When the goods valuing INR 55,000 are
a. Yes transported using bullock cart
b. No ii) When the goods are transported from the

em
c. Yes, only in case goods are transported in CKD customs port, airport, air cargo complex and land
/ SKD form custom sta on to an inland container depot or a
d. None of the above container freight sta on for clearance by
Ans:- a b c d customs. Goods value - INR 2,00,000/-
iii) When the goods being transported are
52. If an invoice is to be split into 10 separate
alcoholic liquor for human consump on,
vehicles, how many e-way bill needs to be
generated? petroleum crude, high speed diesel
a) 10 iv) When empty cargo containers are being
b) 1 transported

ad
c) 2 a) I
d) 3 b) I,ii
Ans:- a b c d c) I,ii,iii
d) All of the above
53. E – way bill is required in transporta on of Ans:- a b c d
which of the below men oned items?
a. Jewellery
57. Mr. Chipku wants to transport exempted goods
b. Petroleum crude
Ac i.e. wood charcoal worth Rs. 75,000 along with
c. Pearls
d. None of the above taxable goods worth Rs. 48,000 (excluding GST
Ans:- a b c d amoun ng to Rs. 2,000) from Delhi to Gujarat.
Which of the following statements is true in this
54. It is possible that in a vehicle there may be 25 situa on?
consignments, out of which e – way bill for 20 (a) E-way Bill is mandatorily required to be issued
consignments is available and only five for both taxable as well as exempted goods.
consignments are without e – way bill. In such (b) E-way Bill is not required.
case, deten on and confisca on should be of (c) E-way Bill is mandatorily required to be issued
t

___________. only for taxable goods.

a. 5 consignments
(d) E-way Bill is mandatorily required to be issued
b. 20 consignments
ar

only for exempted goods.

c. 25 consignments
d. 15 consignments Ans:- a b c d
Ans:- a b c d
58. Rakesh & Company has got mul ple retail outlets
55. What are the areas where transporta on of of cosme c products in Mumbai. He receives an
goods does not require genera on of E-way bill? order from a customer of Kerala worth Rs.
Sm

a) Goods transported from Customs port,
airport, air cargo complex or land customs
sta on to Inland Container Depot (ICD) or
Container Freight Sta on (CFS) for clearance
by Customs
b) Goods transported under Customs Bond from
ICD to Customs port or from one custom
sta on to another
c) Consignor transpor ng goods to or from
V’
1,20,000/- at one store. While checking the stock
he found that order worth Rs. 55,000/- can be
fulfilled from his one store situated in Dadar and
remaining goods worth Rs. 65,000/- can be sent
from his another store situated in Malad. He
instructs both the stores to bill separately the
goods to Kerala customer. Which one of the
below is TRUE?
a) He would be required to prepare one e-way bill

between place of business and a weigh-
bridge for weighment at a distance of 20 kms,
accompanied by a Delivery challan
d) All of the above
Ans : a b c d
since one order shall be considered as one
consignment for the purpose of e-way bills.
b) He will not be required to prepare e-way bill.
c) Rakesh & Company would be required to
prepare 3 e-way bills. One for movement from

107
 Dadar Store, one for movement from Malad (b) Payment of applicable tax and penalty equal
store and one consolidated for movement from to 100% of the tax payable by Mr. Cho lal i.e.
Transporter to Customer. Rs. 18,000/- tax + Rs. 18,000/- penalty

y
d) He would be required to prepare two separate (c) Payment of applicable tax and penalty equal
e-way bills since each invoice value exceeds Rs. to 100% of the value of goods by Mr. Mo lal
50,000/- and each invoice shall be considered i.e. Rs. 18,000/- tax + Rs. 1,00,000/- penalty

em
as one consignment for the purpose of (d) Payment of applicable tax and penalty equal
genera ng e-way bills. to 50% of the value of goods by Mr. Cho lal
Ans:- a b c d i.e. Rs. 18,000/- tax + Rs. 50,000/- penalty
Ans:- a b c d

59. M/s Gyaan Publishing House, registered under Answer:-

GST in Delhi is engaged in prin ng and selling of
books as well as trading of sta onery items. He
has provided following informa on of a 1 d 21 d 41 b

ad
consignment which is to be supplied to Mumbai: -
2 b 22 b 42 c
(i) Taxable value of supplies indicated on tax
invoice: Rs. 35,000/- 3 c 23 c 43 a
(ii) Value of exempted supplies: Rs. 8,000/-
(iii) Value of goods to be sent to job worker on 4 d 24 c 44 b
delivery challan: Rs. 15,000/-
Calculate the consignment value for the purpose 5 b 25 b 45 c
Ac
of genera ng e-way bill for inter-State supply of
goods. 6 c 26 b 46 c
Assume rate of tax on taxable goods to be 18%.
a) Rs. 35,000/- 7 b 27 b 47 a
b) Rs. 50,000/-
8 c 28 c 48 a
c) Rs. 56,300/-
d) Rs. 64,300/- 9 c 29 d 49 b
Ans:- a b c d
10 e 30 a 50 c
t

60. Mr. Mo lal, a trader registered in Delhi, receives

an order from Mr. Cho lal, registered in Noida, 11 d 31 a 51 c
ar

U ar Pradesh, for supply of goods of Rs. 1,00,000/-

taxable @18%. Mr. Mo lal, agrees to supply the 12 b 32 a 52 a
goods exfactory. Mr. Mo lal, supplied goods on 3-
Nov-2018 and issued a tax invoice of Rs. 1,18,000/- 13 a 33 b 53 d
(Rs. 1,00,000/- + 18,000/- IGST) in the name of Mr.
14 e 34 c 54 a
Cho lal. Mr. Cho lal, arranged his own vehicle for
Sm

transporta on of goods from Delhi to Noida. 15 b 35 d 55 d

However, during transporta on of goods, the
vehicle of Mr. Cho lal, was stopped and checked 16 c 36 a 56 d
by the Proper Officer. The Proper officers found
that there was no eway bill along with the tax 17 c 37 c 57 b
invoice. The owner of the goods decided to pay the
penalty and got the goods released himself. 18 d 38 b 58 d
According to the provisions of sec on 129 of the
CGST Act, 2017, what is the amount to be paid for 19 c 39 b 59 c
V’

release of goods and who shall make the

20 d 40 a 60 b
payment,-
(a) Payment of applicable tax and penalty equal
to 100% of the tax payable by Mr. Mo lal, i.e.
Rs. 18,000/- tax + Rs. 18,000/- penalty

108
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 Audit &
17 Assessment

Think GST !
Think Vishal Sir...!!
1. Under which assessment the taxable person self- a. 1 month from the date of provisional
assess the taxes payable and furnish a return assessment
for each tax period? b. 3 months from the date of provisional

y
a. Self-assessment assessment
b. Provisional assessment c. 6 months from the date of provisional
c. Summary assessment assessment

d. Best judgment assessment
Ans:- a b c d
2. What is the me period within which the proper
officer is required to reply on applica on for
provisional assessment?
a. 90 days from the date of decision of applicant
b. 60 days from the date of decision of applicant
c. 90 days from the date of receipt of such
em
d. 9 months from the date of provisional
assessment
Ans:- a b c d
8. Whether the registered person will get immunity
from interest & late fee leviable if assessment
order passed u/s 62(1) is withdrawn?
a. Taxable person will get immunity only from
late fee u/s47.

ad
request b. No, taxable person will s ll be liable for
d. 60 days from the date of receipt of such interest u/s Sec on 50 and late fee u/s
request Sec on47.Therefore, no immunity has been
Ans:- a b c d provided for the same.
c. Taxable person will get immunity from late
3. What are the circumstances in which provisional fee u/s 47as well as interest u/s 50.
assessment can be obtained? d. Taxable person will get immunity only from
a. Value of supply cannot be ascertained interest u/s 50.
b. Rate of tax cannot be ascertained
Ac Ans:- a b c d
c. (a) or (b)
d. (a) and (b) 9. Whether any addi onal interest / penalty /
Ans:- a b c d prosecu on will be leviable for non-payment of
tax determined under provisional assessment?
4. What is the rate of interest for refund if not paid a. Only interest specified under Sec on 50 will
within 60 days of the final assessment order? be liable.
a. 6% p.a. b. Interest u/s 50 + Penalty of Rs.10,000.
b. 9% p.a. c. Only Penalty @ 50% of the default amount.
c. 18% p.a. d. No Penalty, only Prosecu on.
t

d. 24% p.a. Ans:- a b c d

Ans:- a b c d
10. Which of the following is correct for extending
ar

5. What is the rate of interest for refund and if the the me period of 6 months for the final
order is passed by the Court for such refund? assessment order?
a. 9% p.a. a. Extension up to 6 months by the Addi onal
b. 12% p.a. Commissioner, Extend further up to 4 years
c. 18% p.a. by the Commissioner
d. 24% p.a. b. Extend up to 18 months by the Commissioner,
Sm

Ans:- a b c d Extend further up to 3 years by the

6. Under provisional assessment, if a registered
person liable to pay tax has not paid on due
date, then he shall be liable to pay interest @
___________ from the first day a er due date
ll the actual date of payment.
a. 6% p.a.
b. 12% p.a.
c. 18% p.a.
V’
Addi onal Commissioner
c. Extension up to 6 months by the
Commissioner, Extend further up to 4 years
by the Addi onal Commissioner
d. Extend up to 18 months by the Addi onal
Commissioner, Extend further up to 3 years
by the Commissioner
Ans:- a b c d

d. 24% p.a. 11. In case where no sa sfactory explana on is

Ans:- a b c d furnished for the discrepancies within the
prescribed period of being informed by the
7. What is the me period specified for the final proper officer, then he may ini ate appropriate
assessment order by the proper officer? ac on,

109
4
2
 a. u/s 65/66 – Audit by tax authori es / Special
Audit
b. u/s 67 – Inspec on, Search & Seizure
c. u/s 73 or 74 – Demand & Recovery
d. Any of the above
Ans:- a b c d
12. What is the me period allowed to an
unregistered taxable person for furnishing a
reply to the proper officer?
a. 15 days
b. 21 days
c. 30 days
d. 45 days
Ans:- a b c d
13. What are the condi ons where the proper
officer may opt for summary assessment of an
assessee?
a. Evidence showing tax liability
b. Prior permission of Addi onal Commissioner
or Joint Commissioner
c. Reason to protect the Interest of Revenue
d. All of the above
Ac
Ans:- a b c d
14. What is the condi on for withdrawal of
assessment order made under summary
assessment?
a. Applica on made by the taxable person
within 30 days or his own mo on
(Addi onal/Joint Commissioner)
b. If the Addi onal / Joint Commissioner
t
considers that such order is erroneous
c. (a) & (b)
d. Order passed as such cannot be withdrawn
ar
Ans:- a b c d
15. In case of summary assessment, where the
taxable person is not iden fied and such tax
liability is related to supply of goods, then the
person ________shall be treated as taxable
Sm
person and shall be liable to pay tax.
a. Supplying such goods
b. In charge of such goods
c. Delivering such goods
d. None of the above
Ans:- a b c d
16. The me-limit for issuance of order of Best
Judgment assessment is:
(a) 5 years from the date specified for furnishing
V’
of the annual return for the financial year to
which thetax not paid relates.
(b) 4 years from the date specified for furnishing
of the annual return for the financial year to
which thetax not paid relates.
110
(c) 3 years from the date specified for furnishing
of the annual return for the financial year to
which the tax not paid relates.
y
(d) None of the above
Ans:- a b c d
em
17. If the liability of a person to take registra on
arises at any me in FY 2017-18 for any reason.
What will be the due date for issuing best
judgment assessment by the proper officer?
a. 31.12.2021
b. 31.12.2022
c. 31.12.2023
d. 31.12.2024
Ans:- a b c d
ad
18. Mr. A has failed to furnish a return u/s 39. For
which proper officer issued a no ce for
assessment. What is the condi on for which
such assessment order shall be deemed to have
been withdrawn?
a. File a valid return within 30 days of serving
no ce
b. File a valid return within 15 days of serving
no ce
c. File a valid return within 30 days of serving
of assessment order
d. File a valid return within 45 days of serving
no ce
Ans:- a b c d
19. What are the consequences, where a registered
person fails to furnish the return required u/s
39, even a er the service of a no ce for
assessment?
a. The proper officer may proceed to assess the
tax liability of the said person to the best of his
judgment.
b. Issue an assessment order within a period of 3
years from the date specified u/s 44
c. Both (a) & (b)
d. None of the above
Ans:- a b c d
20. Where a taxable person fails to obtain
registra on even though liable to do so, the
proper officer may proceed for___________ to
assess the tax liability of such taxable person for
the relevant tax periods
a. Provisional Assessment
b. Summary Assessment
c. Self - Assessment
d. Best of his judgment
Ans:- a b c d
21. “Commencement of Audit” shall mean the date
on which the records and other documents
 a. Date on which all the documents & a. Commissioner
informa on called for by the tax authori es, b. Any Officer authorized by the Commissioner
are made available by the registered person c. Deputy / Assistant Commissioner of Central

y
b. The actual ins tu on of audit at the place of Tax
business d. Addi onal Commissioner / Joint
c. (a) or (b), whichever is earlier Commissioner of Central Tax

em
d. (a) or (b), whichever is later Ans:- a b c d
Ans:- a b c d
28. The CA or CMA so nominated shall, within
22. Commissioner may extend the period of audit ________, submit an audit report duly signed
u/s 65 by a further period __________. and cer fied.
a. 1 month a. 30 days
b. 3 months b. 60 days
c. 4 months c. 90 days
d. 6 months d. 120 days

ad
Ans:- a b c d Ans:- a b c d

23. The audit by tax authori es' u/s 65 shall be 29. The Assistant Commissioner may, on an
completed within a period of ___________ applica on made to him by the registered
from the date of commencement of the audit. person or the CA or CMA or for any material
a. 15 days and sufficient reason extend the me limit of
b. 1 month special audit_________
c. 2 months a. By another 30 days
d. 3 months
Ac b. By another 60 days
Ans:- a b c d c. By another 90 days
d. Extension is not permissible in any case
24. On conclusion of audit by the tax authori es, Ans:- a b c d
the proper officer shall, within _________,
inform the registered person, whose records 30. M/s. A Ltd. has been served by an audit no ce
are audited about the findings. by the tax authori es on 1.10.2018. Documents
a. 15 days asked for was submi ed to the authori es in
b. 30 days 10.10.2018. What will be the last date within
c. 45 days which the audit is to be completed?
t

d. 60 days a. 31.10.2108
Ans:- a b c d b. 09.11.2018
c. 01.01.2019
ar

25. Prior to the conduct of audit u/s 65 the d. 08.01.2019

registered person shall be informed, by way of a
no ce, sufficiently in advance:
a. not less than fi een working days
b. not less than thirty working days
c. not less than ten working days
Sm
Ans:- a b c d
31. The reconcilia on statements must be prepared
based on_____________ .
a. Audited financial statements & Annual return of

d. No prior in ma on required GST

Ans:- a b c d
26. Special Audit may be ordered by ___________.
a. Addi onal Commissioner / Joint Commissioner of
Central Tax
b. Any officer not below the rank of Assistant
Commissioner with the approval of
commissioner
c. Any Officer authorized by the Commissioner
V’
b. Unaudited financial statements & Annual return
of GST
c. Books of account & the GST Portal
d. GSTR-3B & GSTR-2A
Ans:- a b c d
32. The expenses of the examina on and audit of
records under special audit, including the
remunera on of CA or CMA , shall be determined

d. Deputy / Assistant Commissioner of Central Tax and paid by the_______________.

Ans:- a b c d a. Commissioner
b. Any Officer authorized by the Commissioner
27. For the purpose of Special audit, CA or CMA is c. Deputy / Assistant Officer of Central Tax
nominated by the ___________. d. Addi onal Commissioner / Joint Officer of Central

111
4
2
 Tax c. assessee does no co-operate
Ans:- a b c d d. (a) or (b)
Ans:- a b c d

y
33. A special Audit under GST is conducted by :
a) The CGST Officials 35. The me limit to submit a report of the audit u/s 66
b) The SGST Officials is:

c) Chartered Accountant or Cost Accountant
d) Any of the above
Ans:- a b c d
34. Special audit u/s 66 can be directed at any stage of
scru ny, enquiry, inves ga on or any other
proceedings having regard to nature and complexity
of the case if, any officer not below the rank of
Assistant Commissioner:
em
a. Within the period of ninety days without any
extension of me
b. within the period of sixty days without any
extension of me
c. within the period of ninety days. The Assistant
Commissioner may, on an applica on made to him
in this behalf or for any material and sufficient
reason, extend the said period by another ninety
days.

ad
a. Is of the opinion that the value has not been d. None of the above.
correctly declared Ans:- a b c d

b. the credit availed is not within the normal limits

Answer:- Ac
1 a 11 a 21 d 31 a
2 b 12 a 22 d 32 a
3 c 13 d 23 d 33 c
4 a 14 c 24 b 34 d
5 a 15 b 25 a 35 c
6 c 16 a 26 b
t

7 c 17 c 27 a
ar

8 b 18 c 28 c
9 a 19 a 29 c
10 a 20 d 30 d
Sm
V’

112
 Advance
18 Ruling

Think GST !
Think Vishal Sir...!!
1. Advance Ruling means a decision provided by Ans:-
the ______ to an applicant on ma ers of the
GST. 7. What is the meaning of applicant?

y
a. Central Board of Indirect &Customs (a) Person registered under the Act.
b. Authority or Appellate authority for Advance (b) Person desirous of obtaining registra on
Ruling under the Act.

em
c. Central or State Government (c) Tourist as defined under sec on 15 of IGST
d. Any of the above Act, 2017.
Ans:- a b c d (d) (a) or (b).
Ans. a b c d
2. Which of the following may make an applica on
for Advance Ruling? 8. Under which of the following ma ers Advance
a. Jurisdic onal Officer Ruling can be sought,
b. Applicant a. E-way bill requirements
c. Both Applicant & Jurisdic onal Officer b. Input credit admissibility of tax paid
d. Proper officer c. Transi onal credits specified in chapter XX

ad
Ans:- a b c d d. All of the above
Ans:- a b c d
3. Where shall the Advance Ruling Authority be
located? 9. What is the me period within which the
(a) The Authority shall be located in each State / applica on made to the authority be withdrawn?
Union Territory. a. 10 days of date of applica on
(b) The Authority shall be located in Centre. b. 10 days of date of first hearing
Ac
(c) The Authority shall be located in both Centre c. 30 days
& State. d. No provision of withdrawal
(d) None of the above. Ans:- a b c d
Ans. a b c d
10. A copy of Advance Ruling signed and cer fied
4. The AAR shall comprise of: shall be sent to _____________.
(a) One member from amongst the officers of a. Applicant
Central tax and one member from amongst b. Concerned Officer
the officers of State tax/Union Territory tax. c. Jurisdic onal Officer
(b) One si ng High Court Judge. d. All of the above
t

(c) (a) & (b) Ans:- a b c d

(d) (a) and (b)
Ans. a b c d 11. What is the me period within which the AAR
ar

shall pronounce the Advance Ruling?

5. An applicant desired of obtaining an advance a. 30 days from receipt of an applica on
ruling under this chapter may make an b. 60 days from receipt of an applica on
applica on in such form c. 90 days from receipt of an applica on
a. GST ARA - 01 d. 180 days from receipt of an applica on
b. GST ARA - 02 Ans:- a b c d
Sm

c. GST ARA - 03
d. GST ARA - 04 12. What is the me period within which the appeal
Ans:- a b c d before the Appellate Authority against the
ruling of the authority be filed?
6. The Appellant Authority for Advance Ruling shall a. 15 days + 30 days extension
comprise of: b. 15 days + 60 days extension
a. Chief Commissioner of Central tax as c. 30 days + 30 days extension
designated by the Board and Commissioner d. 30 days + 60 days extension
of State tax/ Union Territory tax, having Ans:- a b c d
jurisdic on over the applicant.
V’

b. Principal Chief Commissioner of Central tax
and Commissioner of State tax/ union
Territory tax, having jurisdic on over the
applicant.
c. Two si ng High Court Judges.
d. None of the above.
13. When can the AAR reject the applica on for the
advance ruling?
a. Issue raised is already decided in case of the
applicant under this Act
b. Issue raised is already pending in case of the
applicant under this Act

113
4
2
 c. Both (a) & (b)
d. None of the above
Ans:- a b c d
14. Who can file an appeal before the Appellate
Authority against the ruling of the authority?
a. Any taxable person
b. Jurisdic onal Officer or the aggrieved
applicant
c. Any person concerned belonging to same
industry as that of the applicant
d. Any of the above
Ans:- a b c d
15. If the members of Appellate Authority differ on
any point or points referred to in appeal, then
it shall be deemed that __________________.
a. No Advance Ruling can be issued in respect
of the ques ons covered under the appeal
b. Such applica on for ruling is withdrawn
c. Advance ruling is filed before the court
d. Advance ruling is passed for whatever is
beneficial to the applicant
Ans:- a b c d
Ac
16. What is the condi on under which the Advance
Ruling shall not be binding?
a. Applicant is unsa sfied with the ruling
b. Ruling is general in nature
c. Change in law or facts
d. None of the above
Ans:- a b c d
t
17. When can the Authority declare the advance
ruling pronounced as void?
a. If ruling is obtained by suppression of
ar
material facts
b. If the applicant is in the business of supplies
on which clarifica on has been sought
c. If the applicant does not engage in the
business of supplies a er 6 months of
obtaining the ruling
Sm
d. If a Supreme Court judgment is pronounced
on the same issue and the judgment is
exactly the opposite of the clarifica on
issued under the ruling
Ans:- a b c d
18. What is the me period within which
rec fica on of order is to be passes?
a. 3 months from the date of order
b. 3 months from the date of communica on of
V’
order
c. 6 months from the date of order
d. 6 months from the date of communica on of
order
Ans:- a b c d
114
19. When can the Authority declare the Advance
Ruling pronounced as void?
a. Ruling is obtained by suppression of material
y
facts
b. Applicant does not abide by the ruling
c. Applicant does not engage in the business 3
em
months of obtaining the ruling
d. Supreme Court judgment is opposite to the
ruling
Ans:- a b c d
20. Who has the power to amend the order issued
under sec on 98 or 101, to rec fy any error
apparent from record?
a. Advance Ruling Authority
b. Appellate Authority for the Advance Ruling
ad
c. Authority or, as the case may be, the
Appellate Authority.
d. None of the above.
Ans:- a b c d
21. Who can apply for rec fica on of error on
record?
a. Applicant
b. Concerned officer or Jurisdic onal Officer
c. Advance Ruling Authority or the Appellate
Authority on its own accord can rec fy the
error
d. All of the above
Ans:- a b c d
22. Advance Ruling cannot be sought in respect of:
a. admissibility of input tax credit
b. classifica on of goods and / or services
c. whether applicant is required to be registered
d. whether applicant is en tled to refund
Ans:- a b c d
23. Authority for Advance Ruling shall not admit an
applica on if:
a. show cause no ce has been issued
b.appeal has been filed to Appellate Tribunal
against the adjudica on order
c. appeal has been filed before the Hon'ble high
Court
d. None of the above
Ans:- a b c d
24. An applicant may seek Advance Ruling in
rela on to supply of goods and/or services-
a. being undertaken by him
b. proposed to be undertaken by him
c. already undertaken by him
d. all of the above
Ans:- a b c d
25. The fee for filing an applica on for Advance
Ruling is:
 a. Rs. 5000/- under CGST Act
b. Rs. 5000/- under SGST Act
c. Rs. 5000/- each under CGST and SGST Act

y
d. Rs. 10000/- under any of the above Act
Ans:- a b c d

em
26. The fee for filing an appeal before AAAR by the
applicant is:
a. Rs. 25000/- under CGST Act
b. Rs. 25000/- under SGST Act
c. Rs. 10000/- each under CGST and SGST Act
d. Rs. 25000/- under any of the above Act
Ans:- a b c d

ad
Answers:-

1 b 11 c 21 d

2 b 12 c 22 d
Ac
3 a 13 c 23 d

4 a 14 b 24 d

5 a 15 a 25 c

6 a 16 c 26 c

7 d 17 a
t

8 b 18 c
ar

9 d 19 a

10 d 20 c
Sm
V’

115
4
2
 Demand &
19 Recovery
 1. Which sec on deals with the provisions regarding Ans:- a b c d
issue of no ce and raising of demand in cases
were suppression of facts is not alleged? 8. Repeat no ces can be sent to the assessee on the
a. Sec on 73 same grounds on which once a SCN has been
b. Sec on 74 issued. Comment.
c. Sec on 75 a. Yes
d. Sec on 76 b. No
Ans:- a b c d c. Par ally correct
d. None of the above
2. Which sec on deals with the provisions regarding Ans:- a b c d
issue of no ce and raising of demand in cases
were suppression of facts is alleged? 9. What is the prescribed monetary limit of Central
a. Sec on 73 Tax for Superintendent of Central Tax for
b. Sec on 74 issuance of how cause no ces and orders
c. Sec on 75 under Sec on 73 and 74?
d. Sec on 76 a. Not exceeding Rupees 10 lakhs
Ans:- a b c d b. Above Rupees 10 lakhs and not exceeding
Rupees 1crore
3. Different designa ons have been prescribed to c. Above Rupees 1 crore without any limit
func on as a proper officer on the basis of d. Not exceeding Rupees 20 lakhs
___________ for issue of no ce and demand. Ans;- a b c d
a. Subordinate level of Central Tax Officers
b. Seniority level of Central Tax Officers 10. What is the prescribed monetary limit of
c. Monetary limit of the tax involved Integrated Tax for Superintendent of Central
d. Type of tax involved Tax for issuance of show cause no ces and
Ans:- a b c d orders under Sec on 73 and 74 read with
Sec on 20 of the IGST Act?
4. SCN stands for _____________ a. Not exceeding Rupees 10lakhs
a. Special Cause No fica on b. Above Rupees 10 lakhs and not exceeding
b. Show Cause No ce Rupees 1crore
c. Serve the Cause No ce c. Above Rupees 1 crore without any limit
d. Suppression Cause No ce d. Not exceeding Rupees 20 lakhs
Ans:- a b c d Ans:- a b c d

5. No ce can be served by which of the following 11. What is the prescribed monetary limit of Central
modes? Tax for Deputy or Assistant Commissioner of
a. By registered post Central Tax for issuance of show cause no ces
b. By sending a communica on to his email and orders under Sec on 73 and74?
c. By making it available on common portal a. Not exceeding Rupees 10lakhs
d. All of the above b. Above Rupees 10 lakhs and not exceeding
Ans:- a b c d Rupees 1crore
c. Above Rupees 1 crore without any limit
6. What is the me limit for issue of order in case of d. Any amount without any limit
reasons other than fraud, misstatement or Ans:- a b c d
suppression?
a. 1 year 12. What is the rate of interest that needs to be
b. 2 years paid in case of default as per sec on 73?
c. 3 years a. 5%
d. 5 years b. 12%
Ans:- a b c d c. 18%
d. 28%
7. What is the me limit for issue of order in case of Ans:- a b c d
fraud, misstatement or suppression?
a. 30 months 13. If the voluntary payment of tax made by a
b. 18 months person u/s 73(5) falls short, can he be again
c. 5 years issued for such short payment?
d. 3 years a. Yes, he shall be issued GST DRC – 01 for full
amount

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 b. No, the short paid amount shall be waived off a. 1 month
as a result of voluntary payment b. 2 months
c. Yes, GST DRC – 01 shall be issued for the c. 3 months
short paid amount only d. 6 months
d. No, because the issue gets closed as soon as Ans:- a b c d
the person makes voluntary payment
Ans:- a b c d 20. The no ce should be issued at least ________
before me limit of issue of order u/s 23.
14. Penalty is not leviable u/s 73 of the Act, in case a. 1 month
the tax along with interest is paid within b. 2 months
_______ days from the issue of SCN. c. 6 months
a. 10 days d. 3 months
b. 15 days Ans:- a b c d
c. 20 days
d. 30 days
Ans:- a b c d 21. Within how much me, the payment should be
made a er the demand is confirmed?
15. What is the rate of penalty for default u/s 74 if a. One month
the payment has been made a er issue of b. Two months
no ce? c. Three months
a. 10 % d. Four months
b. 12 % Ans:- a b c d
c. 15 %
d. 25 % 22. If it is expedient in the interest of the revenue,
Ans:- can the proper officer a er recording reasons
a b c d
in wri ng, require a taxable person to make
16. Time limit for issue of order u/s 73(9) is three payment of tax demand within shorter period
years from the ______________. as may be specified by him?
a. Last date of the financial year to which the a. Yes
tax belongs b. No
b. Last date of the furnishing annual return to c. With prior permission of not below the rank
which the tax belongs of Joint Commissioner
c. Date of issue of SCN d. None of the above
d. Date of voluntary payment made by the Ans:- a b c d
assessee
Ans:- 23. Where the service of No ce or issuance of
a b c d
order is stayed by a Court order, can the
17. What would be the rate of penalty u/s 73 of period of such stay be excluded in compu ng
the CGST Act, if the person has not paid the the period specified in sub-sec ons (2) and
amount (tax plus interest) within 30 days? (10) of sec on 73 or in sub sec ons(2) and(10)
a. 5 % of sec on74?
b. 10 % of tax or INR 10,000 whichever is higher a. Yes
c. 8 % of tax plus interest b. No
d. 10 % of tax plus interest c. At proper officer's discre on
Ans:- d. None of the above
a b c d
Ans:- a b c d
18. Sec on 74 covers the provisions when the tax
has not been paid or short paid or erroneously 24. What is the maximum number of mes a
refunded or where input tax credit has been hearing can be adjourned?
wrongly availed or u lized by ____________. a. 1
a. Reason of fraud b. 3
b. Any wilful statement c. 5
c. Suppression of facts d. None of the above
d. All of the above Ans:- a b c d
Ans:-
a b c d
25. Whether the amount of tax, interest and
19. The no ce should be issued at least ________ penalty demanded in the order can exceed the
before me limit of issue of order u/s 74. amount specified in the No ce?

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 a. Yes interest and penalty
b. No a) Bank guarantee
c. At proper officer's discre on b) Le er head
d. None of the above c) power of a orney
Ans:- a b c d d) demand dra
Ans:- a b c d
26. What is the me limit for issue of order in
pursuance of the direc on of the Appellate
Authority or Appellate Tribunal or a Court, from 32. Any amount of demand debited in the electronic
the date of communica on of the said liability register shall stand ------------ given by the
direc on? appellate authority or Appellate Tribunal or
a. 30 months Court & the electronic liability register shall be
b. 18 months credited accordingly.
c. 2 years a) Reduced to the extent of relief
d. 5 years b) Increased to the extent of relief
Ans:- a b c d c) Similar to the extent of relief
d) Either (a) or (b)
27. What is the prescribed monetary limit of Ans: a b c d
Integrated Tax for Deputy or Assistant
Commissioner of Central tax for issuance of 33. Mr. A defaulted in payment of IGST amoun ng to
show cause no ces and orders u/s 73 and 74 Rs. 1.5 crore. The Proper Officer treated this
read with sec on 20 of the IGST Act? default on the part of the taxpayer being made
a. Not exceeding Rs.20 Lakhs with the inten on of fraud. Which of the
b. Any amount without any limit following Proper Officer can issue a show cause
c. Above Rs.20 Lakhs & not exceeding Rs.2 crore no ce to the taxpayer under sec on 74 of CGST
d. Above Rs.2 crore without any limit Act, 2017 in this case?
Ans:- a b c d (a) Assistant Commissioner of Central Tax
(b) Addi onal Commissioner of Central Tax
28. Is there any me limit for issue of no ce under
(c) Joint Commissioner of Central Tax
sec on 76 in cases where tax collected but not
paid? (d) Superintendent of Central Tax
a. No me limit Ans:- a b c d
b. 1year
c. 3years 34. Which of the following is a correct method of
d. 5year serving no ce?
Ans:- a b c d (i) By giving it to any adult member of the family
residing with the taxable person
29. Whether the person who has borne the (ii) By making it available on the common portal
incidence of amount apply for refund of surplus (iii) By sending a courier to a person regularly
le a er adjustment towards tax collected but employed by him in connec on with the
not paid under sec on76? business
a. Yes (iv) By registered post with acknowledgement
b. No due to his authorised representa ve
c. At proper officer's discre on (v) Affixing a copy on the no ce board of the
d. None of the above office of the concerned officer who issued such
Ans:- a b c d no ce
(a) (ii), (iv)
30. In case the person does not deposit tax (b) (I), (iii), (v)
collected in contraven on of Sec on 76, is the
(c) (I), (ii), (iii), (iv)
same recoverable with interest?
a. Yes (d) (I), (ii), (iii), (iv) and (v)
b. No Ans:- a b c d
c. At proper officer's discre on
d. None of the above
Ans:- a b c d

31. Bond/Security shall be in the form of ----------

equivalent to the amount of applicable tax,

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Recovery proceedings c. 90 days
d. 120 days
35. In which manner the detained goods can be Ans:- a b c d

sold?
a. By auc on / E-auc on 42. Maximum number of monthly installments
b. Market sale at market price permissible under sec on 80 is:
c. Scrap sale a. 36
d. Retail sale b. 12
Ans:- a b c d c. 48
d. 24
36. No ce of auc on should be issued at least Ans:- a b c d
before___________ except in case of
__________. 43. Which officer/s has the power to grant
a. 10 days, non-perishable goods permission for payment of tax through
b. 15 days, perishable goods installment?
c. 20 days, perishable goods a. Commissioner
d. 25 days, non-perishable goods b. Principal Commissioner
Ans:- a b c d c. Assistant Commissioner
d. Both (a) and (b)
37. The proper officer may prepare a cer ficate Ans:- a b c d
signed by him specifying the amount due from
such person & send it to the _________ of the 44. When transfer of property would be considered
district to collect it as ________ in district in void?
which such person owns any property or resides a. Transac on is done to defraud the
or carries on his business. Government revenue
a. Collector, Land revenue b. Transac on is done without the inten on to
b. Director, Rent revenue defraud the Government revenue
c. Collector, Interest revenue c. Any of the above
d. Director, Land revenue Ans:- a b c d
Ans:- a b c d
45. What liabili es can be recovered on account of
38. The provisional a achment shall cease a er first charge on the property of such taxable
_____ from the date of order. person or such person as per sec on 82 of the
a. Six months CGST Act, 2017?
b. One year a. Tax
c. One month b. Interest
d. Three months c. Penalty
Ans:- d. All of the above
a b c d
Ans:- a b c d
39. What is the maximum penalty leviable u/s 74?
a. 100% of the taxes 46. The Commissioner shall issue a fresh no ce to
b. 100% of the value of goods recover the Government dues, if:
c. 50% of the taxes a. Demand amount is enhanced
d. 50% of the value of goods b. Demand amount is reduced
Ans:- c. Both (a) and (b)
a b c d
d. Neither (a) nor (b)
40. Recovery at amount payable by a defaulter can Ans;-
be made from:
a. Customer 47. When Commissioner is not required to serve
b. Bank fresh no ce to recover the Government dues?
c. Post office a. Demand amount is reduced
d. All of the above b. Already proceedings of recovery of
Ans:- Government dues is served before disposal of
a b c d appeal, revision of applica on or other
41. A er how many days, the proper officer may proceedings
cause the sale of distressed property? c. Demand amount is enhanced
a. 30 days d. Both (a) and (b)
b. 60 days Ans:-
a b c d

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4
2
 48. Who can issue fresh no ce for enhanced
demand by appeal, revision of applica on or other
proceedings:
a. Commissioner
b. Assistant Commissioner
c. Joint Commissioner
d. Any of above
Ans:- a b c d

Question 12
49. Checkernot has self-assessed tax liability under
IGST Act, 2017, as ` 80,000. He fails to pay the tax
within 30 days from the due date of payment of
such tax.
Determine the interest and penalty payable by
him with the following par culars available from
his records:
Date of collec on of tax 18th December, 2017
Date of payment of tax 26th February, 2018
No Show Cause No ce (SCN) has been issued to
him so far, while he intends to discharge his
liability, even before it is issued to him, on the
assump on that no penalty is leviable on him as
payment is made before issue of SCN.
a. Interest 1460, Penalty 8000
b. Interest 1460, Penalty 10,000
c. Interest 1946, Penalty 8000
d. Interest 1946, Penalty 10,000
Ans:- a b c d

Answers:-
1 a 11 b 21 c 31 a 41 a

2 b 12 c 22 a 32 a 42 d

3 c 13 c 23 a 33 a 43 d

4 b 14 d 24 b 34 d 44 a

5 d 15 d 25 b 35 a 45 d

6 c 16 b 26 c 36 b 46 a

7 c 17 b 27 c 37 a 47 d

8 a 18 d 28 a 38 b 48 a
9 a 19 d 29 a 39 a 49 b
10 20 30 40
d d a d

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 20 Refund

Think GST !
Think Vishal Sir...!!
1. Which sec on governs the provisions regarding Ans:- a b c d
refund in GST?
a. Sec on 53 8. _____________ will be treated as applica on for

y
b. Sec on 45 refund in case of IGST paid on goods exported.
c. Sec on 54 a. GSTR – 3
d. Sec on 52 b. Form GST RFD-01A

em
Ans:- a b c d c. Shipping Bill / Bill of Export
d. FIRC
2. Mr. Veer claim refund if he has paid excess tax by Ans:- a b c d
mistake?
a. Yes 9. Is there any provision of provisional payment of
b. No refund in case of exports or not?
c. Par ally correct a. Yes
d. None of above b. No
Ans:- a b c d c. Par ally correct

ad
d. No clarifica on in the Act
3. Which among the following are zero rated supplies? Ans:- a b c d
a. Exports
b. Supplies to SEZ 10. Refund shall not be paid to the applicant if the
c. Exports and Imports amount of refund is less than
d. Both (a) and (b) a. Rs. 1000
Ans:- a b c d b. Rs. 5000
c. Rs. 7000
4. Refund claim of an exporter of goods shall be
Ac d. Rs. 10000
processed by_________________. Ans;- a b c d
a. GSTN
b. Customs Department 11. The proper officer shall issue the order for the
c. GST Department refund claim within sixty days from the date
d. CBIC of____________?
Ans:- a b c d a. Receipt of applica on
b. Acknowledgment of applica on
5. The me limit for filing refund claim is ___________ c. Start of processing of refund
from the relevant date. d. None of the above
t

a. One year Ans:- a b c d

b. Two years
c. One and half year 12 In which of the following forms acknowledgment of
ar

d. Half year refund applica on is received?

Ans:- a b c d a) GST-RFD-01A
b) RFD-04/06/07
6. Refunds will not be allowed in cases of:- c) GST-RFD-01B
a. Exports made on which export duty is levied d) GST-RFD-02
b. Exports made without payment of tax Ans:- a b c d
Sm

c. Inverted duty structures where tax on inputs are

higher than tax on outputs 13. What is the maximum me limit allowed to proper
d. None of the above officer for issuing order (whether in favour or against)
Ans:- a b c d the refund applica on?
a. 15 days
7. A registered person can claim refund any unu lised b. 60 days
input tax credit on zero rated supplies without c. 45 days
payment of tax or the credit accumulated on account d. 6 months
of inverted tax rate structure: Ans:- a b c d
(a) at the end of the tax period, but before the expiry of
V’

2 years from the relevant date. 14. In case of deemed export, refund applica on can be
(b) before the expiry of the tax period. made by__________.
(c) before the expiry of 3 years from the relevant date. a. Recipient only
(d) before the expiry of 18 months from the relevant b. Supplier only
date. c. Either by supplier or by recipient

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 d. None of the above 21. Which of the following op ons is not available to
Ans:- a b c d exporters :
a. Pay IGST on exports and claim refund of IGST

y
15. Only supply of goods or services to SEZ unit is not an b. Clear goods for export without payment of IGST
absolute evidence for claiming refund, the assurance and claim refund of ITC
from the specified officer of the zone in the form of c. If part supplies are exports, he can u lize that

em
receipt is also required. Validate the statement. credit for payment of GST on supplies within India
a. Correct d. None of the above
b. Incorrect Ans:- a b c d
c. Par ally correct
d. None of the above 22. Mode of calcula on of refund of ITC in zero rated
Ans:- a b c d supplies is as follows:
a. Refund Amount = (Turnover of zero-rated supply of
16. Interest on refund amount is required to be paid goods + Turnover of zero-rated supply of services)*
a er expiry of from the date of receipt of the Net ITC / Adjusted Total turnover

ad
applica on b. Refund Amount = (Turnover of zero-rated supply of
a. 60 days goods + Turnover of zero-rated supply of services)*
b. 90 days Net ITC / Gross Total turnover
c. 180 days c. Refund Amount = Turnover of zero-rated supply of
d. 240 days goods * Net ITC / Adjusted Total turnover
Ans:- a b c d d. Refund Amount = Turnover of zero-rated supply of
services* Net ITC / Adjusted Total turnover
17. The interest shall be payable @ _______ for Ans:- a b c d
withholding the refund amount.
Ac
a. 5% 23. Mode of calcula on of refund in case of inverted
b. 7% duty structure :
c. 6% a. Refund Amount = {[(Turnover of inverted rated
d. 6.5% supply of goods and services)* Net ITC] / Adjusted
Ans:- a b c d Total turnover}- tax payable on such inverted rated
supply of goods and services
18. What is the full form of EPCG? b. Refund Amount = {[(Turnover of inverted rated
a. Export Promo on Custom Goods supply of goods and services)* Net ITC] / Gross
b. Export Performance Capital Goods Total turnover}- tax payable on such inverted rated
t

c. Deemed Export Promo on Credit Goods supply of goods and services

d. Export Promo on Capital Goods c. Refund Amount = {[(Turnover of supply of goods
Ans: - a b c d and services)* Net ITC] / Adjusted Total turnover}-
ar

tax payable on such supply of goods and services

19. What is the full form of LUT? d. Refund Amount = {[(Turnover of inverted rated
a. Le er of Undertaking supply of goods and services)* Net ITC] / Net
b. Le er of Unu lized ITC turnover}- tax payable on such inverted rated
c. Le er of Unique Iden fica on supply of goods and services
d. Loading Under Transit Ans:- a b c d
Sm

Ans:- a b c d
24. Order sanc oning the amount of refund due to the
20. Refund amount is credited to________, if the said applicant on a provisional basis shall be made
amount is refundable and to_________, if the within ________ from the date of the
amount is not refundable. acknowledgement.
a. Bank account of the registered applicant, a. 7 days
Consumer applica on fund b. 15 days
b. Bank account of the unregistered applicant, c. 30 days
Consumer applica on fund d. 45 days
c. Bank account of the registered applicant, Ans:- a b c d
V’

Consumer Welfare Fund

d. Consumer Welfare Fund, Bank account of 25. Refunds would be allowed on a provisional basis in
registered applicant case of refund claims on account of zero rated
Ans:- a b c d supplies of goods and / or services made by
registered persons. At what percentage, would such

122
 provisional refunds be granted? 31. The applicant is not required to furnish documentary
a. 70% evidence if the amount of refund claimed is less
b. 65% than:-

y
c. 80% a. Rs. 6 lacs
d. 90% b. Rs. 2 lac
Ans:- a b c d c. Rs. 10 lac

em
d. Rs. 20 lac
26. In case of IGST, 50% will be credited to Central Ans:- a b c d
Consumer Fund and balance 50% to State Consumer
Welfare Fund. Validate. 32. The sanc oned refund amount can be adjusted
a. True against the payments which the assessee is liable to
b. False pay but remains unpaid under the erstwhile law.
c. Par ally correct a. Tax
d. None of above b. Penalty
Ans:- a b c d c. Interest and other amounts

ad
d. All of the above
27. Supplier supplying goods or services to UN Agencies Ans:- a b c d
should indicate _____________ in the invoice so that
recipient can claim refund. 33. The SEZ developer or SEZ unit expor ng goods and /
a. UIN or services shall not be eligible to claim refund of
b. GST IGST paid by the registered taxable person on such
c. UNN supply. Is this statement -
d. GSTIN a. True
Ans:- a b c d
Ac b. False
Ans:- a b c d
28. 'Tourist' means a person not normally resident in
India, who enters India for a stay of not more than 34. Mr. A has claimed refund of GST of INR 10,000/-. He
_________ for legi mate non-immigrant purposes. asks you the possibili es where refund can be
a. Six months withheld by the department?
b. Twelve months a) If a person has failed to furnish any return, refund
c. Nine months will be withheld ll he files such return.
d. Three months b) If the registered person is required to pay any tax,
Ans:- a b c d interest, or penalty which has not been stayed by
t

the appellate authority / Tribunal court, ll he pays

29 Mr. Z comes to India as a tourist. here he took some such interest or penalty, refund will be withheld.
services worth Rs. 1,00,000 having tax element of say The proper officer can also deduct unpaid taxes,
ar

Rs. 20,000. What amount of tax shall be allowed as interest, penalty, late fee, if any, from the
refund? refundable amount.
a)20000 c) The commissioner can withhold any refund if the
b) 1,00,000 order of refund is under appeal and he is of the
c) 80,000 opinion that grant of such refund will adversely
d) 0 affect revenue in the said appeal on account of
Sm

Ans:- a b c d malfeasance or fraud commi ed.

30. What is the me limit for filing of refund applica on
by a specialised agency of the UNO?
a. Before the expiry of eight months from the last day
of the quarter in which such inward supply
received
b. Before expiry of eight months from the last day of
the month in which such inward supply received
c. Before expiry of six months from the last day of the
V’
d) In all of the above circumstances, refund can be
withheld
Ans:- a b c d
35. M/s. Sunlight Associates, is a management
consultancy firm located in Delhi and has certain
foreign clients to whom the firm provides business
support services. In regard to one of the foreign
client, certain services were rendered in the month of

month in which such inward supply was received
d. Before expiry of six months from the last day of the
quarter in which such inward supply was received
Ans:- a b c d
January, 2018 and the invoice was duly raised. The
firm undertakes such export of services against Le er
of Undertaking, i.e. without payment of integrated
tax. However, it is likely that the payment against such
invoice would not be received ll March, 2019. Is M/s.

123
4
2
 Sunlight Associates, required to pay integrated tax on 48,000/- GST RFD-01 is filed on 30- Sep-2020. Note:
such transac on if the payment is not received ll Payment is received in US Dollars ($) for all
March, 2019? In case integrated tax is payable, is M/s. transac ons except transac on (i). Determine in

y
Sunlight Associates, en tled to claim refund on this which of above men oned transac ons, refund is
account? State which of the following op on is available to M/s. Global Exports (P) Ltd.?
correct (a) (ii), (iii) and (iv)
(a) Integrated tax is payable by M/s. Sunlight (b) (I), (ii) and (iv)

Associates, but refund of payment of such tax is
not allowed
(b) Integrated tax is payable by the foreign client and
M/s. Sunlight Associates can claim ITC of such
payment made
(c) Integrated tax is payable by M/s. Sunlight
Associates, and refund of payment of such tax is
allowed
(d) Integrated tax is not payable and refund of
em
(c) (iii) and (iv)
(d) (i) and (ii)
Ans:- a b c d
37. M/s. Raman Plas cs, is a manufacturer of plas c
toys. It is registered person under GST in Shimla,
Himachal Pradesh. It procures its raw materials from
Punjab. During the month of April-2018, it
purchased material of Rs. 35.00 Lakh and paid IGST

accumulated ITC is allowed
Ans:- a b c d
36. M/s. Global Exports (P) Ltd. made following supplies
as under:
(I) Exports of taxable goods made on 01-Jun-2018 with
payment of tax. GST returns were duly filed in me.
However, GST RFD-01 has not been filed.
(ii) Exports of exempted goods were made on 15-Jul-
Ac
2018 under le er of undertaking. However, input tax
credit in respect of manufacturing of such goods is
Rs. 50,000/. Refund applica on GST RFD01 is filed
on 30-Apr 2019 i.e. a er end of financial year 2018-
19.
(iii) Goods supplied to export oriented unit on 29-Jul-
2018 and return for the month of July, 2018 was
filed on 20Aug-2018. Input tax credit in respect of
such supply is Rs. 26,000/- and an undertaking was
t
ad
thereon amoun ng to Rs. 6.30 Lakh. It supplied 30%
of its produc on in the State of Jammu and Kashmir,
whereas the 70% of its produc on was supplied
taxable @ 0.1% to a merchant exporter during the
month of Apr-2018. The returns for the month of
April, 2018 were duly filed in me. The last date
upto which the taxpayer can claim refund of input
tax credit on account of inverted duty structure is
a) 20-Apr-2020
b) 31-Mar-2021
c) 20-Apr-2021
d) 20-Apr-2019
Ans:- a b c d
38. M/s XYZ ltd. filed & applica on for refund of tax
amoun ng 10 lakh on 01 Oct 2018. the refund
was granted on 25 Dec 2018. Compute the
amount of interest, if any payable to XYZ ltd. as

received from the recipient that it will not claim per the provision of Sec 56 of CGST Act 2017.
input tax credit and supplier may seek refund. GST a. 4110
RFD-01 is filed on 01Dec-2020. b.13973
ar

(iv) Supply of services outside India were made on 11- c.9863

Aug2018 and payment was received on 10- Oct- d. Nil
2018. Input tax credit in respect of such supply is Rs. Ans:- a b c d
Answers:-
1 c 11 a 21 d 31 b
Sm

2 a 12 d 22 a 32 d

3 d 13 b 23 a 33 b

4 b 14 c 24 a 34 d

5 b 15 a 25 d 35 c

6 a 16 a 26 a 36 b
V’

7 a 17 c 27 a 37 b

8 c 18 d 28 a 38 a

9 a 19 a 29 d

10 a 20 c 30 d

124
Vsmart Academy www.vsmartacademy.com CA Vishal Bhattad 09850850800 125
 1. Section _________deals with the provisions of 6. Which are the places of business / premises
Inspection, search and seizure drafted to deter tax which can be inspected by the proper officer
evasion. under this section?
a. 67-72 a. Any places of business of a taxable person
b. 138-141 b. Any places of business of a taxable person
c. 60-67 engaged in the business of transporting goods
d. 130-136 c. Any places of business of an owner or an
Ans: a b c d operator of a warehouse or go down or any other
place.
2. ____________ denotes an action of a d. All of the above
Government machinery to go, look through Ans: a b c d
examine carefully a place, area, person, object etc.
in order to find something concealed or for the 7. Is it mandatory that 'reasons to believe' must
purpose of discovering evidence of a crime. exist before issuing authorization for Inspection or
a. Search Search and Seizure by the proper officer?
b. Seizure a. Yes
c. Inspection b. No
d. Recovery Ans: a b c d
Ans: a b c d
8. Who are allowed to assist the proper officer for
3. ____________ means the taking into custody of execution of this Act?
a person under some lawful command or a. Police Officer
authority. b. Railways Officer
a. Seizure c. Customs Officer
b. Arrest d. All of the above
c. Inspection Ans: a b c d
d. Search
Ans: a b c d 9. Can the seized goods be released on provisional
basis upon execution of a bond and furnishing of
4. ________________ means serious category of security or on payment of applicable tax, interest
offences in respect of which a police officer has and penalty?
the authority to make an arrest. a. Yes
a. Penal offences b. No
b. Non-cognizable offence c. At proper officer's discretion
c. Cognizable offence d. None of the above
d. All of the above Ans: a b c d
Ans: a b c d
10. What is the time period within which the
5. Who will authorize the conduct of inspection? seized goods, documents or books should be
a. GST Commissioner returned if they have not been used for the said
b. Proper Officer not below the rank of Joint purpose?
Commissioner a. 10 days
c. State Commissioner b. 15 days
d. Central Commissioner c. 30 days
Ans: a b c d d. 45 days
Ans: a b c d
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 a. Sixty days
11. In which of the following cases, the proper b. Six months
officer has the power of making conduct of c. Six days
inspection, search and seizure? d. Twelve months
a. The taxable person has suppressed any Ans: a b c d
transaction relating to supply of goods or services
b. The taxable person has claimed ITC in excess of 16. Section 68 authorizes the proper officer to
his entitlement conduct transit checks for inspection of goods.
c. The taxable person engaged in the business of Comment.
transporting goods is keeping goods which have a. Yes
escaped payment of tax b. No
d. All of the above c. Partially Correct
Ans: a b c d d. None of the above
Ans: a b c d
12. The seized goods, documents or books can be
retained by such officer for any long, whether he 17. Which records are required to be submitted
requires it or not. Comment. under section 71(1)?
a. Yes, he can do so u/s 67(3). a. Statements of annual financial accounts, duly
b. No, he can't do so. audited, wherever required
c. Yes, he can do so with permission of the b. Cost audit report, if any, under section 148 of
assessee. the Companies Act, 2013
d. No, he can retain them only for so long as he c. The income tax audit report, if any, under section
requires for carrying out inspection only. 44AB of the Income-Tax Act
Ans: a b c d d. All of the above
Ans: a b c d
13. Seized goods can be released on
____________basis u/s 67(6). 18. The records should be submitted within ____
a. Provisional from the day when the demand in respect to the
b. Permanent records maintained by the person is made.
c. Temporary a. 15 days
d. Periodical b. 10 days
Ans: a b c d c. 25 days
d. 30 days
14. What if the seized goods provisionally released Ans: a b c d
are not returned by the assessee on the appointed
date? 19. Mr. A used to deal perishable goods. Mr. B, a
a. The proper officer shall re-size the goods Commissioner on valid grounds seized these
b. The proper officer shall encash the security bond goods. Can such officer dispose of these goods to
c. The proper officer shall give him the opportunity recover the tax dues?
of being heard a. Yes
d. None of the above b. No
Ans: a b c d c. Yes, only after permission from the GST Council
d. None of the above
15. What is the maximum time limit within which Ans: a b c d
the seized goods should be released in case of
non-serving of notice?
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 20. All arrests should be made as per the again asked the officers to offer themselves for
provisions of………………. their personal search. do witnesses and Mr. X
a. Code of Criminal Procedure,1973 have such right?
b. Civil Procedure Code a) Yes
c. Indian Penal Code b) No
d. Foreign Exchange Management Act c) No, they can ask only at start.
Ans: a b c d d) None of the above
Ans: a b c d
21. Is officer bound to communicate the grounds
of arrest in case of non bailable & cognizable 26. Is it necessary to prepare inventory of the
offences? perishable or hazardous nature seized goods?
a. Yes a) Yes
b. No b) No
c. Optional c)
d. Yes, it permitted by the GST Council d)
Ans: a b c d Ans: a b c d

22. If a person is arrested for a cognizable offence, 27. If a taxable person has done the following act,
he must be informed in writing of the grounds of inspection can be ordered:
arrest and he must be produced before a (a) Suppression of any transaction of supply of
Magistrate within______________. goods or services
a. 24 hours of his warrant (b) Suppression of stock of goods in hand
b. 24 hours of his arrest (c) Contravention of any provision of the GST law to
c. 24 hours of his seizure evade tax
d. 48 hours of his arrest (d) All of the above
Ans: a b c d Ans: a b c d

23. When can the proper officer issue summons to Answers:

call up on a person? 1 a 15 b
a. To give evidence 2 a 16 a
b. Produce a document 3 b 17 d
c. Produce any other thing in an enquiry 4 c 18 a
d. All of the above 5 b 19 a
Ans: a b c d 6 d 20 a
7 a 21 a
24. The documents called for should be provided 8 d 22 b
within………………. 9 a 23 d
a. 20 working days 10 c 24 b
11 d 25 a
b. 15 working days
12 d 26 a
c. 5 working days
13 a 27 d
d. 45 working days
14 b
Ans: a b c d

25. A team of officers visited to conduct search at

Mr. X’s home. Answer the following question: Just
after conducting the search, witnesses and Mr. X
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Vsmart Academy www.vsmartacademy.com CA Vishal Bhattad 09850850800 129
 1. Who shall be liable to pay the tax, interest or d. None of the above
penalty due up to the time of such transfer of Ans: a b c d
business?
a. Transferor 6. Within how much time the liquidator is
b. Transferee required to give intimation of his appointment
c. Transferor and transferee jointly and to the Commissioner?
severally a. 30 days
d. Either (a) or (b) b. 45 days
Ans: a b c d c. 60 days
d. 90 days
2. Who shall be liable to pay the tax, interest or Ans: a b c d
penalty with effect from the date of transfer of
business? 7. Within how much time the Commissioner is
a. Transferor required to notify the liquidator of the amount
b. Transferee payable in respect of tax, interest or penalty?
c. Transferor and transferee jointly and a. One month
severally b. Two months
d. Either (a) or (b) c. Three months
Ans: a b c d d. Four months
Ans: a b c d
3. Who shall be liable to the tax, interest or
penalty where an agent supplies or receives 8. Who shall be liable to pay the dues of tax,
any goods on behalf of his principal? interest and penalty of the private company in
a. Principal case of its winding up whether before or after
b. Agent its liquidation?
c. Principal and agent jointly and severally a. Shareholders
d. Either (a) or (b) b. Every person who is director at the time of
Ans: a b c d winding up of the company shall jointly and
severally be liable.
4. When two or more companies are c. Every person who was director of the
amalgamated, the liability to pay tax on company at time during the period, for which
supplies between the effective date of the tax was due, shall jointly and severally be
amalgamation order and the date on liable.
amalgamation order would be on: d. Liquidator
a. Transferee Ans: a b c d
b. Respective companies
c. Any one of the companies 9. The director shall not be liable under section
d. None of the above 88 if he proves to the satisfaction of the
Ans: a b c d Commissioner that such nonrecovery is not
attributed to any gross neglect, misfeasance or
5. In case of amalgamation between two breach of duty in relation to the affairs of the
companies, such companies shall be treated as company. Comment.
two distinct companies till– a. Correct
a. Till the date of the Court order b. Incorrect
b. Till the effective date of merger c. Partially correct
c. Till the date of cancellation of registration d. None of the above
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 Ans: a b c d a. Only Karta or head of AOP
b. All the members of HUF or AOP jointly or
10. When shall the Director of a Private Limited severally
Company be not liable to pay the tax, interest c. Only major members
or penalty, if the company is not able to pay? d. All members except Karta
a. In all cases Ans: a b c d
b. Company refuses to pay
c. If the non-recovery is not due to gross 15. In case of reconstitution of partnership firm
neglect misfeasance or breach of duty of the who will be liable to pay tax, interest or
Director penalty?
d. None of the above a. All the partners of the firm prior to the date
Ans: a b c d of reconstitution and after the date of
reconstitution shall be jointly and severally
11. Within how much time the retiring partner is b. All the partners of the firm prior to the date
required to make intimation to the of reconstitution shall be jointly and severally
Commissioner? c. All the partners of the firm after the date of
a. 15 days reconstitution shall be jointly and severally
b. 1 month d. None of the above
c. 45 days Ans: a b c d
d. 2 months
Ans: a b c d 16. In case of discontinuance of the AOP, the
liability of the member exists in respect of the
12. The liability of the retiring partner shall tax dues imposed__________
continue until the date __________ if such a. Prior to the date of discontinuance
partner fails to intimate the Commissioner b. After the date of discontinuance
within the prescribed time limit. c. Both prior and after the date of
a. Of full recovery of the dues discontinuance
b. Of his retirement d. None of the above
c. On which such intimation is received by the Ans: a b c d
Commissioner
d. On which the retiring partner sends his 17. If the estate or any portion of the estate of a
intimation taxable person is under the control of the
Ans: a b c d Court of Wards, Administrative General etc.,
and the tax due from such taxable person is
13. Who shall be liable to pay tax, interest or liable to be paid by-
penalty in case of the date of the person if his a. Court of Wards.
business gets discontinued after his death? b. Taxable Person
a. Tax will be waived off c. Legal representative of taxable person
b. His legal representatives (for full amount) d. None of the above
c. His legal representatives (for an amount the Ans: a b c d
deceased person’s estate is capable of)
d. None of the above
Ans: a b c d

14. Who shall be liable to pay tax, interest or

penalty in case of partition of HUF or AOP?
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 18. The expression ‘firm’ would include a
___________
a. Company
b. LLP
c. HUF
d. AOP
Ans: a b c d

Answers:
1 c 15 a
2 b 16 c
3 c 17 a
4 a 18 b
5 a
6 a
7 c
8 c
9 a
10 c
11 b
12 c
13 c
14 b

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Vsmart Academy www.vsmartacademy.com CA Vishal Bhattad 09850850800 133
 1. Any registered person supplying goods on d. Rs. 25000
which tax not paid or short paid or input tax Ans: a b c d
credit wrongly availed for any reason, other
than the reason of fraud or any willful 6. After detention or seizure, if the owner comes
misstatement or suppression of facts to evade forward for payment, the goods and
tax, shall be liable to pay a penalty of conveyance shall be released on payment of
a. Rs. 10000 an amount equal to __________ in case of
b. 10% of the tax due from such person exempted goods.
c. (a) or (b), whichever is lower a. 2% of the value of goods
d. (a) or (b), whichever is higher b. Rs. 25000
Ans: a b c d c. (a) or (b), whichever is lower
d. (a) or (b), whichever is higher
2. Any registered person supplying goods on Ans: a b c d
which tax is not paid or short paid or input tax
credit wrongly availed for any reason of fraud 7. After detention or seizure, if the owner does
or any willful misstatement or suppression of not come forward for payment, the goods and
facts to evade tax, shall be liable to pay a conveyance shall be released on payment of
penalty of an amount equal to __________ in case of
a. Rs. 10000 exempted goods.
b. Tax due from such person a. 5% of the value of goods
c. (a) or (b), whichever is lower b. Rs. 25000
d. (a) or (b), whichever is higher c. (a) or (b), whichever is lower
Ans: a b c d d. (a) or (b), whichever is higher
Ans: a b c d
3. Any person who aids or abets any of the
offences specified u/s 122(1) shall be liable to 8. Redemption fine in lieu of confiscation shall
a penalty not exceed
a. Up to 5000 a. Rs. 10000
b. Up to 10000 b. The taxable value of goods
c. Up to 15000 c. The market price of the goods confiscated,
d. Up to 25000 less the tax chargeable thereon
Ans: a b c d d. The amount of tax payable on goods
Ans: a b c d
4. A breach shall be considered a ‘minor breach’
if the amount of tax involved is 9. Mr. A fails to appear before the officer of
a. < Rs. 1000 central tax even after the issue of summon for
b. < Rs. 3000 appearance to give evidence or produce a
c. < Rs. 5000 document in an enquiry. He shall be liable to a
d. < Rs. 10000 penalty __________ u/s 122(3) of CGST Act.
Ans: a b c d a. < Rs. 10000
b. < Rs. 5000
5. Any person, who contravenes any of the c. < Rs. 20000
provisions of this Act or any rules made there d. < Rs. 25000
under for which no penalty is separately Ans: a b c d
provided for in this Act, shall be liable to
penalty which may extend to
a. Rs. 5000
b. Rs. 10000 10. ABC Ltd. supplies taxable services worth Rs.
c. Rs. 20000 120000 and charged IGST @ 18% i.e. to Mr. Y
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 without issuing any invoice. It shall be liable to a. Yes, after the payment of tax & penalty
a penalty of ____________ u/s 122(1) of CGST within 07 days of the date of detention of
Act. goods
a. Rs. 10000 b. Yes, after the payment of tax & penalty
b. Rs. 21600 within 15 days of the date of detention of
c. Rs. 120000 goods
d. None of the above c. No, there is no such limit
Ans: a b c d d. No, they will only be released on the Court
order
11. ABC & Co., a partnership firm committed an Ans: a b c d
offence. Who shall be liable for the same?
a. All the partners 16. Shagun started supply of goods in Vasai,
b. All the partners unless they prove offence Maharashtra from 01.01.20XX. Her turnover
committed without their knowledge exceeded ` 20 lakh on 25.01.20XX. However,
c. All the employees she didn't apply for registration. Determine
d. None of the above the amount of penalty, if any, that may be
Ans: a b c d imposed on Shagun under section 122(1) of
the CGST Act, 2017 on 31.03.20XX, if the tax
12. What happens after the offence has been evaded by her, as on said date, on account of
compounded? failure to obtain registration is ` 1,26,000:
a. Proceeding shall be continued a. ` 10,000
b. Proceedings, if initiated shall be dropped b. ` 1,26,000
c. Person has to pay all the pending dues c. ` 12,600
d. All of the above d. None of the above
Ans: a b c d Ans: a b c d

13. ___________ includes intention, motive, 17. In the proposed return system, if the tax
knowledge of a fact, and belief in, or reason to liability increases more than ---through
believe, a fact. amended return, higher late fees are payable.
a. The state of mind a. 5%
b. The wrong action b. 10%
c. The culpable mental state c. 25%
d. Any of the above d. 30%
Ans: a b c d Ans: a b c d

14. Mr. A has opened up a new branch office. In 18. All exporters registered under GST can export
this office is he required to display his GSTIN? goods or services without payment of IGST, on
What shall be the penalty in case he doesn’t execution of LUT, except those who have been
display the same? prosecuted for offence under any law where
a. Yes, penalty of maximum Rs. 25000 tax evade exceeds------?.
b. Yes, no penalty a. `. 100 lakhs
c. No, no penalty b. `. 150 lakhs
d. Yes, no penalty as only the head office needs c. `. 200 lakhs
to display the GSTIN d. `. 250 lakhs
Ans: a b c d Ans: a b c d

15. Is there any time limit in which the release of 19. In which of the following cases, compounding
the detained or seized goods can be sought? of offence is not allowed under section 138 of
CGST Act, 2017?
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 (i) a person who has been allowed to Answers:
compound once in respect of any of the 1 d 15 a
offences specified in clauses (a) to (f) of section 2 d 16 b
132(1). 3 d 17 b
(ii) a person who has been allowed to 4 c 18 d
compound once in respect of any offence, 5 d 19 a
other than those in clause (i) in respect of 6 c 20 d
supplies of value upto one crore rupees. 7 c
(iii) a person who has been accused of 8 c
committing an offence under this Act which is 9 d
also an offence under any other law for the
10 b
time being in force.
11 b
(iv) a person who has been convicted for an
12 b
offence under this Act by a Court.
13 c
a. (I), (iii), (iv)
14 a
b. (ii), (iii)
c. (ii), (iii), (iv)
d. All of the above
Ans: a b c d

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Vsmart Academy www.vsmartacademy.com CA Vishal Bhattad 09850850800 137
 1. Which of the following are not covered in the b. 4 months
ambit of adjudicating authority? c. 5 months
a. Revisional Authority d. 6 months
b. Appellate Authority for advance ruling Ans: a b c d
c. CBIC
d. All of the above 6. Can the “revisional authority” order for staying
Ans: a b c d of operation of any order passed by its
subordinates pending such revision?
2. What is the time limit provided for filing an a. Yes
appeal to an Appellate Authority? b. No
a. 3 months from issue of order c. As per the opinion of proper officer
b. 3 months from communication of order d. None of the above
c. 1 month from receipt of order Ans: a b c d
d. Cannot file an appeal
Ans: a b c d 7. What is the time limit for filing memorandum
of cross objections before Tribunal?
3. What is the further extension in terms of time a. 15 days
period provided to an appellant for filing an b. 30 days
appeal to an Appellate Authority? c. 45 days
a. 15 days d. 60 days
b. 1 month Ans: a b c d
c. 1.5 months
d. 2 months 8. What is the time period provided for filing
Ans: a b c d memorandum of cross objection by such
person against whom an appeal has been
4. Mr. A furnished an application form GST APL - preferred?
01 for filing an appeal against an order issued a. Within 30 days of notice received
by the department on 22nd September, 2018. b. Within 45 days of notice received
Consequently a provisional acknowledgement c. Within 60 days of notice received
was issued to him immediately. Mr. A also d. None of the above
furnished a certified copy of order to the Ans: a b c d
appellate authority on 27th September, 2018.
What shall be the date of filing of appeal in 9. Can an Appellate Authority refer back a case
this case? to the Adjudicating Authority who passed the
a. 22nd September, 2018 order or decision against which appeal has
b. 27th September, 2018 been made
c. Either (a) or (b) at the option of appellate a. Yes
authority b. No
d. None of the above c. At the option of Appellate Authority
Ans: a b c d d. None of the above
Ans: a b c d
5. What is the time limit provided to the
commissioner to get an appeal filed against 10. A copy of order passed by the Appellate
any order passed or proceedings carried under Authority shall be sent to:
an Adjudicating Authority under the Act? a. Adjudicating authority
a. 3 months b. Appellant
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 c. Jurisdictional Commissioner of CGST, d. None of the above
SGST/UTGST Ans: a b c d
d. All of the above
Ans: a b c d 15. What are the instances under which an appeal
can be heard by a single member of the
11. What shall be the of filling an appeal with the Bench?
Appellate Tribunal where certified copy of a. Tax or Input Tax Credit amount involved in
order appeal against is filled within 7 days? appeal does not exceed INR 5 lakhs
a. Date of issue of provisional b. Difference in the tax or ITC amount does not
acknowledgement exceed INR 5 lakhs
b. Date of filling of certified copy of order c. Fine, fee or Penalty determined in an order
appealed against appealed against does not exceed INR 5 lakhs
c. Earlier of (a) or (b) d. Any of the above
d. None of the above Ans: a b c d
Ans: a b c d
16. What shall be the ultimate solution in case
12. Where any appeal is filed by any authorized where there stands difference in the opinion
officer under the direction or order of of members of Benches constituted under
Commissioner, who shall be considered as Section 109 CGST Act?
appellant for the purpose of this appeal? a. Opinion of President of National Bench shall
a. The Commissioner prevail
b. The Authorized Officer filing such appeal b. Opinion of Members of National Bench shall
c. Either (a) or (b) at the option of appellate be preferred
authority c. Opinion of Majority shall be accepted
d. None of the above d. None of the above
Ans: a b c d Ans: a b c d

13. Does the presence of each member of any 17. What shall be decision of the Bench of the
bench is mandatory for hearing any appeal in judges in any hearing where conflict arises
the law? among the judges in such Bench?
a. Yes a. Decision of Chief Justice of High Court shall
b. No prevail
c. At the option of constituting Authority b. Decision of senior most and experienced
d. None of the above Judge is prevailed
Ans: a b c d c. Decision of majority shall be considered apt
for such purpose
d. None of the above
14. What shall be the due course of action, in case Ans: a b c d
of hearing of any appeal, where any member
of the bench is not present during such 18. Who shall a person appeal if aggrieved by the
hearing? order of decision of National or Regional
a. The hearing shall stand cancelled Benches of Appellate Tribunal?
b. Such hearing shall be made by bench of a. Supreme Court
remaining two members b. High Court
c. Hearing shall be handed over to superior c. District Court
authority d. None of the above
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 Ans: a b c d c. Increasing liability of other party
d. All of the above
19. What are the principles to be followed by the Ans: a b c d
appellate Tribunal while disposing any
proceedings before it? 24. The Appellate Authority or the Appellate
a. Code of Civil Procedure, 1908 Tribunal shall not take any additional evidence
b. Principle of Natural Justice produced unless the adjudicating Authority or
c. (a) & (b) Both an officer authorised in this behalf by the said
d. None of the above authority has been allowed a reasonable
Ans: a b c d opportunity ______________
a. To examine the evidence or documents or to
20. What are the instances under which an appeal cross-examine any witness produced by the
shall be refused to be admitted by the appellant.
Appellate Tribunal? b. To produce any evidence or any witness in
a. Where amount of tax or ITC involved is less rebuttal of the evidence produced by the
than INR 50,000/- appellant under sub-rule
b. Where amount of difference in tax or ITC is c. Either (a) or (b)
less than INR 50,000/- d. None of the above
c. Where amount of fine, Fee, Penalty, Ans: a b c d
determined in an order is less than INR 50,000/-
d. Any of the above 25. What are the instances under which additional
Ans: a b c d evidence is called upon and allowed to be
submitted by the appellant with the Appellate
21. How many Judges are required for hearing any Tribunal?
appeal against an order of State or Area Bench a. Where the adjudicating authority or,
of Appellate Tribunal in High Court? Appellate Authority has refused to admit
a. A Signal Judge evidence which ought to have been admitted
b. A bench of not less than two Judges b. Where the Appellant was prevented by
c. A bench of not less than five Judges sufficient cause from producing the evidence
d. None of the above which he was called upon to produce by the
Ans: a b c d adjudicating Authority or, as the case may be,
the Appellate Authority
22. Who shall a person appeal if aggrieved by the c. Where the Appellant was prevented by
order of decision of High Court? sufficient cause from producing before the
a. Supreme Court adjudicating Authority or, as the case may be,
b. High Court the Appellate Authority any evidence which is
c. District Court relevant to any ground of Appeal.
d. None of the above d. Any of the above
Ans: a b c d Ans: a b c d

23. What are the instances under which no 26. What is the time period prescribed to the
amendment shall be made without giving the Appellate Authority to decide an appeal under
party an opportunity of being heard by the the Act?
Appellate Tribunal? a. 6 months
a. Enhancing assessment b. 1 year
b. Reducing the amount of refund or ITC c. 2 years
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 d. 3 years
Ans: a b c d order of such refund
27. What is the time period provided within which
a retired officer of commercial tax department
of any State Government or Union Territory or
of board cannot represent himself as an
authorized representative?
a. 6 months
b. 1 year
c. 2 years
d. 3 years
Ans: a b c d b. If any error is brought to its notice by the
28. Who are the persons this disqualified to stand
as Authorised representative as per the
provisions of the GST Act?
a. Any person dismissed or removed from
Government service
b. Any person is convicted of an offence
connected with any proceedings under CGST
Act, SGST Act, IGST Act or UTGST Act
c. Any person found guilty of misconduct by the
prescribed authority or been adjudged as
insolvent
d. Any of the above
Ans: a b c d b) A Lawyer practicing in any court in India
29. What is non-appealable order or decisions?
a. An order of the Commissioner or other
Authority empowered to direct transfer of
proceedings from one officer to another officer.
b. An order pertaining to the seizure or
retention of books of account, registered and
other documents.
c. An order sanctioning prosecution under this
Act.
d. All of the above
Ans: a b c d ledgement
30. What shall be the period for which interest
shall be paid the Appellant on the refund of
amount paid by him as required by the
Appellate Authority and Appellate Tribunal?
a. From the date of payment till the date of
b. From the date of order till the date of refund
c. From the date of payment of such amount till
the date of refund
d. None of the above
Ans: a b c d
31. What are the instances under which an order
passed by the Appellate Tribunal could be
amended by the Tribunal itself?
a. Where any error is apparent from record
Commissioner or Commissioner of State tax or
the Commissioner of the Union Territory tax or
the other party to the Appeal
c. Both (a) & (b)
d. None of the above
Ans: a b c d
32. Which of the following can be considered as
the authorized representatives for Which of
the following can be considered as the
authorized representatives for the purposes of
this Act? the purposes of this Act?
a) A CA/CS with a valid certificate of practice
c) A retired officer of the Tax Department of
any State Government or of the Excise Dept.
whose rank was minimum Group-B gazetted
officer.
d) All of the above
Ans: a b c d
33. What shall be the date of filing an appeal with
the Appellate Tribunal where certified copy of
order appealed against is not filled within 7
days?
a) Date of issue of provisional Acknow-
b) Date of filing of certified copy of order
appealed against
c) Earlier of (a) or (b)
d) None of the above
Ans: a b c d

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 34. Who can file an appeal before the Appellate
Authority against the ruling of the authority?
a) Any taxable person Answers:
b) Jurisdictional officer or the aggrieved
applicant 1 d 19 b
c) Any person concerned belonging to same 2 b 20 d
industry as that of the applicant 3 b 21 b
d) Any of the above 4 a 22 a
Ans: a b c d 5 d 23 d
6 a 24 c
35. If a case involves a substantial question of law 7 c 25 d
and doesn‟t not involve any issue relating to 8 b 26 b
place of supply, an appeal against orders 9 b 27 b
passed by the State Bench or Area Bench of 10 d 28 d
11 a 29 d
the Appellate Tribunal shall lie to:
12 b 30 c
a) Supreme Court
13 b 31 c
b) High Court
14 b 32 d
c) Appellate Authority
15 d 33 b
d) None of the above.
16 c 34 b
Ans: a b c d 17 c 35 b
18 a 36 a

36. The adjudicating authority determined Rs. 50

lakh as tax, interest and penalty to be payable
by Mr. X on account of wrong availment of
input tax credit. Mr. X wants to prefer an
appeal before the first Appellate Authority
against such orders. Out of Rs. 50 lakh, Mr. X
admitted Rs. 15 lakh as his liability and wants
to litigate for Rs. 35 lakh. Calculate the amount
of pre-deposit to be paid by Mr. X.
a) Rs. 18,50,000/-
b) Rs. 22,00,000/-
c) Rs. 50,00,000/-
d) Rs. 15,00,000/-
Ans: a b c d

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 1. Document includes: Ans: a b c d e
a. Written record
b. Printed Record 7. GST compliance rating would be given to whom
c. Electronic a. Input Service Distributor
d. All of the above b. Supplier of Goods and/ or Services whose value
Ans: a b c d of taxable turnover is greater than 20 lakhs
c. Composition Dealer
2. Transfer of business includes …………… d. Person who is liable to deduct TDS/ collect TCS
a. Sale e. All of the above
b. Lease Ans: a b c d e
c. License
d. All the above
Ans: a b c d 8. Whether GST compliance rating would be
placed in public domain?
3. Who is liable to pay the tax in case of transfer a. Yes – rating would be available to general public
of business? b. No –rating would not be available to general
a. Transferor public
b. Transferee c. Rating disclosed only at the time of entering into
e. Both jointly and severally transaction
c. Jointly d. Rating disclosed only to person to whom the
Ans: a b c d compliance rating belongs Ans. (a) Yes – rating
available to general public.
4. Deemed Export provisions is applicable to Ans: a b c d
a. Deemed export provision is applicable only to
goods 9. Who are the persons liable to furnish
b. Deemed export provision is applicable only to information return?
services a. Taxable person
c. Deemed export provision is applicable both to b. Income Tax Officer
goods and services c. Sub Registrar
d. Deemed export provision is applicable when d. Banking Company
goods and services are supplied to SEZ e. GST Network
units/developers f. All the above
Ans: a b c d Ans: a b c d e f

5. What are the conditions applicable before 10. What is the consequence if information is not
claiming deemed exports? filed in the form and manner as required by the
a. Goods must be manufactured in India Central Government?
b. Goods must not leave India a. Return will be treated as defective
c. Goods must be notified by Central Government b. Defect has to be rectified within 30days
d. All the above c. Return treated as not filed
Ans: a b c d d. Re-file the return within 30days
e. (a) and (b)above
6. What special procedures can be notified for f. (c) and (d) above
certain class of person’s u/s 148? Ans: a b c d e
a. Registration
b. Furnishing of Return
c. Payment of Tax
d. Administration of such persons
e. All of the above
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 11. Is there any ban on disclosure and use of 15. Whether prosecution can be initiated against
information collected in the form of information the following persons?
return? a. Members of Appellate Tribunal, since they did
a. No. Such information can be used for all GST not follow the case law, which was decided by the
purposes except publishing such information President, leading to incorrect decision by such
b. Yes. Such information cannot be used by the members of Appellate Tribunal
department under any proceedings under GST Act. b. Adjudicating Authority for not following the
c. Yes. Such information cannot be used by the orders of the Commissioner, when such work was
department under any proceedings under GST Act delegated to such Adjudicating Authority
except for the purpose of launching prosecution c. Vindictive action taken by a departmental officer,
proceedings under the Act while discharging his function. The action was
d. No. Such information can be used to publish however in the favour of the revenue
information Ans: a b c d
e. Yes. However such information can be used to
publish information about a class of persons and
class of transactions 16. What are the circumstances when information
f. (a) and (d)above collected by GST officer can be disclosed by such
g. (c) and (e) above GST officer?
Ans: a b c d e f g a. When serving show cause notice to an assesses
b. To the authority empowered to take disciplinary
12. Who of the following would be liable, when action, when inquiry is being conducted by such
they disclose information collected from disciplinary committee
information return/ statistics u/s 150 c. To an officer appointed for the purpose of
and 151 respectively? conducting audit
a. Departmental officer – when information d. (b) and(c)
disclosed while executing duties e. (a), (b) and (c)
b. Agent of GST portal–when information disclosed Ans: a b c d e
while executing duties
c. Person engaged in GST portal - when information 17. Whether validity of service of notice can be
disclosed while executing duties called into question when assesses has submitted
d. Person engaged in collection of statistics - when himself to adjudication proceedings pursuant to
information disclosed while executing duties such notice?
e. None of the above a. Yes
Ans: a b c d e b. No
c. Depends of the facts of the case
13. When can assistance of expert be taken? Ans: a b c d
a. Scrutiny
b. Inquiry 18. When can mistake apparent on record be
c. Investigation corrected?
d. Before passing Order a. When mistake noticed by authority passing the
e. All the above order
Ans: a b c d e b. When mistake pointed out by corresponding
officer of SGST
14. Should receipt be given when samples are c. When mistake pointed by person affected by the
taken by the department? order
a. Yes d. All of the above
b. No Ans: a b c d
Ans: a b c d

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 19. Within what period should the mistake a. No. Actual service is necessary. There is no
apparent on record be brought to the notice of concept of deemed Service.
the authority? b. Yes it is deemed to have been received by the
a. Three Months addressee at the expiry of the period normally
b. Six Months taken by such post, unless the contrary is proved.
c. Depends – Three months in case of clerical error Ans: a b c d
or arithmetical error and six months in othercase
Ans: a b c d 24. If the Show Cause Notice mentions the tax as
Rs. 1,11,156.30 and penalty as Rs. 572.6, then
20. Can government make retrospective rules? what is the amount payable as per section 170 of
a. Yes. But cannot impose penalty for the CGST Act?
contravention of rules for retrospective period a. `.1,1800
b. Yes and also can impose penalty for b. `.1,11,156.30 + 572.6 = 111728.9
contravention of rules for retrospective period c. `.1,1700
c. No d. `.1,11,729
Ans: a b c d Ans: a b c d

21. What is the effect if the parliament annuls the 25. What action should be taken by an assessee to
rules/ notifications issued by government? satisfy with anti-profiteering provision?
a. It is as good as no rules/ notifications were a. Reduce rate of tax on any supply of goods or
issued by the government service, if such assessee has got the benefit of such
b. The rules/ notifications issued by the reducedrate
government would be effective for the period from b. Pass on the benefit of input tax credit, if such
the date of issue till the assessee has got such input tax credit
date they were annulled by the parliament c. Both (a) and (b)
c. There would be no sanctity for the action taken
by the department/ assessee on the basis of rules/ Ans: a b c
notification for the period from the date of issue till
the date of annulment.
d. The action taken by the department/ assessee
on the basis of such rules would be void from the Answers:
date of annulling the rules/notification. 1 d 15 c
e. (a) and (c) 2 d 16 e
f. (b) and (c) 3 c 17 b
Ans: a b c d e f 4 a 18 d
5 d 19 c
22. What are the methods to serve notice/ order/ 6 e 20 a
documents under GST Act? 7 e 21 f
a. Only by registered post acknowledgement due 8 a 22 e
b. By speed post (acknowledgement due not 9 f 23 b
necessary) 10 e 24 d
c. By courier with acknowledgement due 11 g 25 c
d. Common portal 12 e
e. All of the above except (b) 13 e
Ans: a b c d e
14 a

23. Would notice/ order/ documents be ‘deemed

as served’, though registered post/ speed post is
not received by intended person?
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