Code No.

112/E
FACULTY OF COMMERCE UN
B.Com. VI-Semester (CBCS) Examination
May/ June-2019 OU
THEORY AND PRACTICE OF GST
Paper Code - BC- 603
(Common Paper forForeign
General / Computers /Computer Applications /Advertising /
Trade l and Tax Procedure Courses)
Time: 3 Hours
Max. Marks: 80
PART- A (5x 4 =20 Marks )
[Short Answer Type]
Note: Answer any five of the following questions not exceeding 20 lines each.
1 Registered Business (Unit-l, Page No. 2, Q3)
2. Defining GST Rates at Stock Group Level (Unit-ll, Page No. 29, Q6)
3 SEZ Sales
(Unit-lll, Page No. 72, Q3)
4. Master and Transaction Levels
(Unit-Il, Page No. 30, Q8)
5 GST Duty Registers (Unit-V, Page No. 183, Q5)
6 ERP
(Unit-I, Page No. 4, Q10)
7 GST Portal
(Unit-Ill, Page No. 73, Q6)
8 Supplementary Invoice. (Unit-I, Page No. 2, Q4)
PART -B(5x 12 =60 Marks )
[Essay Answer Type]
Note: Answer all the questions in not exceeding four pages each.
9. (a) Write the provinces relating to cancellation and renovation of registration under GST.
(Unit-!, Page No. 10, Q23)
OR
(b) Give an account of introduction of GST in India and explain why it is called as single Tax Structure.
(Unit-I, Page No. 7, Q18)
10. (a) What do you mean by interstate supply of goods? Discuss about inward and outward supply.
(Unit-ll, Page No. 44, Q15)
OR
(b) How do you enable GST in ERP? (Unit-Il, Page No. 31, Q11)
11. (a) Write about mixed and composite supply under GST. (Unit-Ill, Page No. 116,Q23)
OR
(b) Write about Time Limit and modes of payment of GST. (Unit-ll, Page No. 128, Q28)
12. (a) Write about intrastate supply of services. (Unit-IV, Page No. 148, Q11)
OR
(b) What is Input Tax Credit? How is it availed and transferred to GST? (Unit-IV, Page No. 145,Q10)
13. (a) How do you account for:
Multiple services in a single supply and
(ii) Partial payment to suppliers?, (Unit-V, Page No. 185, Q9)
OR
(b) Write about advance receipts from customers and cancellation of advance receipts. How do you
determine GST for the above situations? (Unit-V, Page No. 240, Q25)

warning : Xerox/Photocopying of this book is a CRIMINAL act. Anyone found guilty is LIABLE to face LEGAL proceedings.
 Code No. 10152/E

FACULLTY OF COMMERCE
Code No. 112/E B.Com. VI-Semester (CBCS) Examination
September/October-2020 OU

OU THEORY AND PRACTICE OF GST

Paper Code- BC - 603

ons /Advertising / Applications / Advertising /Foreign Trade

for General / Computers / Computer
/Common Paper and Tax Procedure Courses)
Max. Marks: 80 Max. Marks: 80

Time:2 Hours
PART- A (4x 5=20 Marks )
questions.
20lines each.
any Four (Unit-i, Page No. 3, Q8)
Note: Answer
(Unit-l, Page No. 2, Q3) What is GSTIN? (Unit-il, Page No. 28,
Q2)
(Unit-Il, Page No. 29, Q6) 1.
Supply? Q4)
Q3) What is Inward (Unit-1II, Page No. 73,
(Unit-lI, Page No. 72, 2
Composite Supply. (Unit-IV, Page No. 140,
Q2)
(Unit-II, Page No. 30, Q8) 3.
Write a short note on
Q6)
(Unit-V, Page No. 183, Q5) What is Place of
Supply? (Unit-IV, Page No. 141,
4.
(Unit-I, Page No. 4, Q10) ofServices. (Unit-i, Page No. 2, Q4)
5 Explain about Supply
(Unit-i, Page No.3, Q7)
(Unit-lI, Page No. 73, Q6)
Note.
(Unit-, Page No. 2, Q4) 6 Write about Debit
Q2)
(Unit-ll, Page No. 72,
7. What is Bill of Supply?
Imports?
What are Exports and
Marks )
PART- B(4 x 15 =60
Q17)
n under GST.
questions. (Unit-I, Page No. 6,
Jnit-L, Page No. 10, Q23) Note: Answer any Four concepts. Q23)
origin and important (Unit-l, Page No. 10,
9. Define GST. Explain its and Revocation of GSTRegistration.
Concepts of cancellation enabling GST.
as single Tax Structure.
10. Explain the Explain the various steps involved in Q11)
Unit-I, Page No. 7, Q18)
Explain about getting started with GST. (Unit-ll, Page No. 31,
outward supply. 11. information from his
Mumbai has the following Intra State
in
,Page No., 44,Q15)
registered dealer under GST Act Taxable Supply of Goods 4,00,000; following are
12 Mr. Vardh¡n a State The
Compute his GSsT Liability, Inter State Taxable Purchase 2,00,000. 51, Q17)
I, Page No. 31, Q11) business. Intra (Unit-Il, Page No.
Goods 6.00.000: and
LPage No. 116, Q23) Taxable Supply of IGST 18o. Act?
9%, SGST 9% and registered under GST
the tax rates; CGST maintained by a person
andaccounts to be (Unit-ll, Page No. 75, Q9)
Page No. 128, Q28) 13. What are the records
(Unit-IlI, Page No. 116, Q23)
Page No. 148, Q11)
Supply under GST Act.
14. Explain Mixed Supply and
Composite
the determination of SSupply of services and
about (Unit-|V, Page No. 142, Q7)
Page No. 145, Q10)
15. mean by Services? Explain briefly
What do you
Supply of Services.
Place of Supply of Services. Inwardand Outward
of
for Cancellation (Unit-IV., Page No. 171, Q20)
Page No. 185, Q9) Explain the Procedure
Services? Explain with suitable examples.
pts. How do you Deemed Supplyof (Unlt-V, Page No. 202, Q13)
17. What do you mean by
ge No. 240, Q25) (Unit-V, Page No. 230, Q23)
customers under GST
Receipts from
AL proceedings. of Advance
18. Explain the concept DISTRIBUTORS PVT. LTD.
PUBLISHERS AND
ASIA
 Code No. 2152/E
FACULTY OF COMMERCE
B.Com. VI-Semester (CBCS) Examination
July/August-2021 OU

THEORY AND PRACTICE OF GST

Paper Code -BC- 603
(Common Paper for General /Computers /Computer Applications / Advertising/ Foreign Trade
and Tax Procedure Courses)
Time: 2 Hours Max. Marks: 80
PART - A (4x 5=20 Marks )
Note: Answer any Four questions.
1. Tax Invoice
(Unit-I, Page No. 4, Q11)
2 What is credit note in GST?
(Unit-I, Page No. 3,Q5)
3. Dual GST required in India?
(Unit-1, Page No. 5, Q12)
4 Define tax rate at transaction levels.
(Unit-Il, Page No. 30, Q10)
5. Time line for payment of GST taxes.
(Unit-lII, Page No. 74, Q7)
6 Inter state outward supply.
(Unit-Il, Page No. 30, Q9)
7. What are E-ledgers?
(Unit-III, Page No. 74, Q8)
8: Input taxX credit set off.
(Unit-V, Page No. 183, Q7)
PART -B(4 x 15 = 60 Marks )
Note: Answer any Four questions.
9 Write a detail Note on Indian GST Model.
(Unit-l, Page No. 7, Q18)
10. Explain the procedure of registration under GST and write the
advantages for registration.
(Unit-1, Page No. 9, Q22)
11. Discuss the Intra state outward
supply of goods with examples. (Unit-ll, Page No. 38, Q14)
12. Miss Ranjeeta (Registered dealer) is a
trader in
Karnataka for 2,00,000 has paid GST (@12% Hyderabad and she has purchased certain goods
after manufacturing she sold half of thegoods infrom
state ofTelangana for 3,00,000 plus GST the
the net output tax @12% and rest of the products sold in Karnataka.
payable. Compute
13.
(Unit-Il, Page No. 52, Q18)
What is Composition Dealer? Explain its
salient features. (Unit-I, Page No. 76, Q10)
14. Explain mixed supply with illustrations.
15. (Unit-lII, Page No. 117, Q24)
Explain the procedure for intrastate supply of
services in Tally ERP 9. (Unit-IV, Page No. 148, Q11)
16. How to determine supply of
goods and supply of services in GST.
17. Describe the procedure for (Unit-IV, Page No. 142, Q8)
accounting multiple services in a single supply to GST in Tally
ERP.9.
18. Explain various types of GST (Unit-V, Page No. 185, Q9)
Returns.
Warning: Xerox/Photocopying of this book is a (Unit-l, Page No. 21, Q35)
CRIMINAL act. Anyone found gilty is LIABLE to face
LEGAL proceedings.
 Code No. 2250/EIINST
FACULTY OF COMMERCE
B.Com. VI-Semester (CBCS) Examination
November/ December-2021 OU

THEORY AND PRACTICE OF GST

Paper Code - BC -603ovsreoono)
(Common Paper for General /Computers /Computer Applications / Advertising / Foreign Trade
and Tax Procedure Courses)
Time:2 Hours Max. Marks: 80

PART -A(4x5=20 Marke ) 0awznA o

questions.
Note: Answer any Four
(Unit-I, Page No. 2, Q4)
1. What is Debit Note in GST?
(Unit-1, Page No. 5, Q13)
2. E-way bill
(Unit-I, Page No. 5, Q14)
3. Conditions to avail GST Input Tax Credit.
(Unit-I1, Page No. 30, Q10)
4. Defining tax rates at masters level.
(Unit-IlI,Page No. 74,Q8)
5. Electronic Credit Ledger
(Unit-V, Page No. 183, Q6)
GST.
6. Reserve Charge on Services under 214-1s
vUnit-l,Page No. 5, Q16)
Value of supply services 0tsuo srl
7.
' ( U n i t - I , Page No. 5, Q15)
8 GST Council

PART -B (4x15 =60 Marks )

Note: Answer any Four questions. (Unit-I, Page No. 21, Q35)
Returns.
Explain various types of GST GST registration
which are the casès for which
9
registration in GST and
advantages of taking (Unit-1, Page No. 8, Q21)
10. What are the
is compulsory? (Unit-l, Page No. 31, Q11)
and Defining tax details.
process ofenabling GST
I1. Explain the Outward Supply ofGoods in Tally
ERP9.
involved in Inter state
12 Discuss the steps lec (Unit-Il, Page No. 48, Q16)

Supply? What are tax rates applied on it?

Supply and Composite (Unit-ll, Page No. 116, Q23)
13. What is Mixed
92
Received from Customer in Tally ERP
Advance
Receipt Voucher for an (Unit-ll, Page No. 101, Q19)
14. How to record a

under GST? (Unit-, Page No. 12, Q25)

supply andtime of supply
place of (Unit-IV, Page No. 152, Q12)
15. How do we determine Services.
OutwardSupply of
EXplain the process of IntraState Single Supply to GST
in Tally ERP9
O Services in a
AccountingMultiple Q9)
Give the details of t oc (Unit-V, Page No. 185,
GST. (Unit-V, Page No. 192,Q10)
Partial Payment to Suppliers to
process of Recording DISTRIBUTORS PVT. LTD.od
O Explain the AND
SIAPUBLISHERS
 Code No. D-14126/E/N
FACULTY OF COMMERCE
UNI
B.COM (CBCS) VI-Semester (New) Examination,
June/July-2022
THEORY AND PRACTICES OF GST
(Common Paper for General/Computers Applications/Advertising/Foreign Trade/and Tax
Procedure/Honours Courses)
Time: 3 Hours Max. Marks: 50

Part - A (5 x2 = 10 Marks )
Note: Answer any five questions.
1 Bill of Supply. (Unit-, Page No. 3, Q7)
2 Debit Note and Credit Note. (Unit-, Page No. 3, Q6)
3 Interstate Supply of Goods. (Unit-Il, Page No. 28, Q4)
4 Supplies Inclusive of Tax. (Unit-I1, Page No. 29, Q5)
5. Exempted Goods. (Unit-ll, Page No. 73, Q5)
6. Composite Dealer. (Unt-ll, Page No. 72, Q1)
7. Place of Supply of Services. (Unit-IV, Page No. 140, Q2)
8 List out the Services which are covered under Reverse Charge. (Unit-V, Page No. 182, Q4)
Part -B(5 x8 =40 Marks )
Note: Answer all the questions.
9 (a) Define GST. Explain its origin and important concepts. (Unit-I, Page No. 6, Q17)
OR
(b) What do you understand by the Input Tax Credit Mechanism under GST REGIME?
(Unit-I, Page No. 20, Q33)
10. (a) Explain the procedure of Retunof Goods in Tally ERP-9. (Unit-ll, Page No. 52, Q19)
OR
(b) Explain the Intra State Supply of Inward and Outward of Goods.
(Unt-Il, Page No. 34, Q13)
11. (a) Define Unregistered Dealers (URDS). Explain briefly
from Unregistered Dealers.
regarding recording of Purchases made
(Unt-Il, Page No. 79, Q11)
OR
(b) Discuss the applicability of GST for
Advanced Receipts and Payments? Explain the Procedure
of accounting of Advance Receipts and Sales Invoice in
the same month.
12. (a) What do you mean by Intra State (Unt-lll, Page No. 101, Q19)
Outward Supply of Services? Explain with the help of
examples. suitable
(Unit-IV, Page No. 152, Q12)
OR
(b) What do youmean by the Services?
Explain briefly about the determination of Supply
and Place of Supply of Services. ofServices
13. (a) What do you mean by (Unit-IV, Page No. 142, Q7)
recording of Advanced Entries? Explain with the relevant
examples.
(Unit-V, Page No. 184, Q8)
OR
(b) Write a note on transactions of
with an example.
recording of Partial Payments made to the Suppliers.
Explain
(Unit-V, Page No. 192, Q10)
Warning:Xerox/Photocopying of this book is a
CRIMINAL act. Anyone found guilty is LIABLE to face LEGAL
proceedings.
 FACULTY OF COMMERCE Code No. E-123/E
B.COM (CBCS) VI-Semester (New)
Examination,
THEORY June/July-2023
AND PRACTICES OF GST
OU

(Common Paper for

Tax General/Computers Applications/Advertising/Forelgn Trade/
Procedure/Business Analytics and Honours Courses)
Paper Code- BC-602
Tine:3 Hours
Max. Marks: 50
Part -A (5×2= 10 Marks )
Note: Answer any five questions.
1. What is invoicing?
2 GST Returns.

3 Return of Goods.

4 Exempted goods.
5. Mixed supply of goods.
6. Challan reconciliation.

7. Intrastate inward supply.

8 Input tax credit set off.

Part - B (5 x8= 40 Marks)

Note: Answer all the questions.
implementation of GST?
9. (a) What are the taxes subsumed by
OR

Returns.
(b) Write a detailed note on GST
started with GST.
10. (a) Discuss about getting
OR

outward Supply of Goods with example.

(b) Discuss the Interstate
accounting of GSTTransactions.
1I. (a) Explain the
OR

in GST.
(b) List out the exempted goods Tally.ERP9.
in
inwardsuppliesto GST
12. (a) Explain the cancellation off
OR
of services.
five CGST ules for valuation ofsupply
(0) Explain any Determine the time of supply under
it.
mechanism?
13. (a) What is reverse charge
OR
Tally.ERP9?
Payment to Suppliers to GST in
record Partial
(0) Howido you PVT. LTD.
PUBLISHERS AND DISTRIBUTORS
WASIA