Scribd
Upload
524 views1 page

GST Theory Interview Questions & Answers

The document consists of a series of GST theory questions covering various aspects of the Goods and Services Tax. Key topics include objectives, features, benefits, the role of the GST Council, registration procedures, and tax mechanisms. It also addresses specific terms and concepts such as composition schemes, exempted goods, and input tax credit.

Uploaded by

pilip1234raj
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
524 views1 page

GST Theory Interview Questions & Answers

The document consists of a series of GST theory questions covering various aspects of the Goods and Services Tax. Key topics include objectives, features, benefits, the role of the GST Council, registration procedures, and tax mechanisms. It also addresses specific terms and concepts such as composition schemes, exempted goods, and input tax credit.

Uploaded by

pilip1234raj
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

- Dr.

Mahaveera Sagar

GST Theory Questions

1. What are the objectives of GST?


2. Explain the salient features of GST.
3. What are the benefits of implementing GST?
4. What is the role of GST Council? Explain the powers and
functions of GST Council.
5. Write a note on subsuming of taxes.
6. What is composition scheme?
7. Write a note on Dual Structure of GST.
8. What is Aggregate Turnover?
9. Who is Agent?
10. Who is Casual Taxable person?
11. Who is Non-Resident Taxable person?
12. What is Reverse Charge Mechanism?
13. Write a note on CGST, SGST, IGST, UTGST
14. Explain the registration procedure in GST.
15. What is Composite and Mixed supply.
16. What is Principal supply?
17. Mention any 10 exempted Goods and Services in GST.
18. Write a note on ITC
19. How will you utilize available ITC to set off GST liability?
20. What is Tax invoice?
21. Write a note on Debit Note
22. Write a note on Credit Note
23. Write a note on GST Returns
24. Explain the types of Assessment in GST.
25. What is transaction value?
26. Which are the items comes under section 15 (2) and 15 (3)

You might also like