QUESTION BANK FOR JAN 25 EXAMS

QUESTION BANK PART 1

VALUE OF SUPPLY
1. Guru Enterprises (Delhi), a registered taxpayer, made a taxable supply to Y Ltd. (Delhi) for a price
of ` 10,00,000 (excluding any tax or discounts). It received a price linked subsidy of ` 1,10,000 from
Jiva Enterprises Pvt Ltd. The price of ` 10,00,000 is after consideration of such subsidy amount.
Further, after delivery of the goods to Y Ltd., Guru Enterprises arranged post-delivery inspection of
goods and charged ` 10,000 for the same.
In respect of above supply, Guru Enterprises had procured some raw material from X Ltd., for which it
owed ` 25,000. The said amount was directly paid by Y Ltd. to X Ltd. and was not included in the price
of goods of ` 10,00,000 mentioned above.
The payment of consideration for above supply was delayed by Y Ltd. Hence, an interest amount of `
20,000 (in lumpsum) was also charged by Guru Enterprises.
The applicable tax rates are - CGST - 6%, SGST - 6% and IGST - 12%. You are required to determine
value of taxable supply as well as the applicable tax liability for the above supply transaction.
(5 Marks) (MTP – I – Sep 2024)

2. Describe the conditions to be satisfied for availing deduction of post supply discounts from the value
of supply as per the provisions of section 15(3) of the CGST Act 2017.

OR

It may be noted that the annual statement (Form GSTR-9B) is yet to be notified.
QP – May 2024

CA POOJA DATTE SWAPNIL PATNI CLASSES 1

QUESTION BANK FOR JAN 25 EXAMS QUESTION BANK FOR JAN 25 EXAMS

ITC (2) Tax levied by Local Authority on sale of such machine 6,000
1. M/s. ABC & Co., a chartered accountancy firm, has its office in Bengaluru. It is registered under GST (3) Discount of 2% on the list price of machine was provided (recorded in the
in the State of Karnataka. In the month of April, it supplied statutory audit services to Dhruv invoice of machine)
Manufacturers of Karnataka for ` 1,20,000. Further, it charged ` 1,60,000 for the ITR filing services
(4) Packing expenses for safe transportation charged separately in the invoice 4,000
provided to the recipients located within Karnataka in said month. It also received ` 1,80,000 for
Vishwanath Ltd. received ` 5,000 as price linked subsidy from a NGO on sale of each such machine, The
internal audit services provided to a client registered in Mumbai, Maharashtra.
Price of ` 80,000 of the machine is after considering such subsidy.
All the amounts are exclusive of GST.
M/s. ABC & Co. has also provided following information regarding the expenses incurred in the month During the month of February, Vishwanath Ltd. supplied three machines to Intra-State customers and
of April for the purpose of providing the taxable services: one machine to Inter-State customer.
Sr. Particulars CGST SGST Vishwanath Ltd. purchased inputs (intra-State) for ` 1,20,000 exclusive of GST for supplying the
No. (`) (`) above four machines during the month.
1. Membership fee of a club (located in Bengaluru) paid for a 2,000 2,000
The Balance of ITC at the beginning of February was:
senior partner of the firm
CGST SGST IGST
2. Rent paid to landlord, who is registered in State of Karnataka, 3,850 3,850
` 18,000 ` 4,000 ` 26,000
for office located in Karnataka (Refer Note below)
Note:
3. Professional fee paid to Mr. Jamnaprasad, 18,000 18,000
(i) Rate of CGST, SGST and IGST to be 9%,9% and 18% respectively for both inward and outward
a practicing Chartered Accountant, for professional services
supplies.
availed
(ii) All the amounts given above are exclusive of GST.
[TDS of ` 20,000 is deducted under section 194J of the Income-
tax Act, 1961] (iii) All the conditions necessary for availing the ITC have been fulfilled.
4. Air conditioner purchased for office purpose 3,000 3,000 Compute the minimum net GST payable in cash by Vishwanath Ltd. for the month of February.

(10 Marks) MTP – II – Sep 2024

Note - Landlord did not upload his GSTR-1 within the prescribed time resulting in the GST amount not
being reflected in GSTR-2B of M/s. ABC & Co.
3. Veda Ltd. procured the following goods in the month of January, 2024.
Other suppliers have duly uploaded their GSTR-1 within the prescribed time and GST amount is
Inward Supplies GST (`)
reflected in GSTR-2B of M/s. ABC & Co.
(1) Goods used in constructing an additional floor of office building. The cost of96,200
Compute the net GST payable in cash by M/s. ABC & Co. for the month of April.
construction of additional floor has been capitalized.
Rates of CGST, SGST and IGST are 9%, 9% and 18% respectively assuming that all the remaining
(2) Trucks used for transportation of inputs in the factory 11,000
conditions of utilisation of ITC are fulfilled.
(3) Inputs used in trial runs 8,350
(10 Marks) (MTP – I – Sep 2024)
(4) Confectionery items for consumption of employees working in the factory 4,325
2. Vishwanath Ltd., a registered supplier in Karnataka has provided the following details for supply (5) Cement used for making foundation and structural support to plant and machinery 9,550
of one machine·: Note: Depreciation has not been claimed on tax component in case of trucks.
Particulars Amount in Compute the amount of ITC available with Veda Ltd. for the month of January, 2024 by giving necessary
(`) explanations. Assume that all the other conditions necessary for availing ITC have been fulfilled.
(1) List price of machine supplied [exclusive of items given below from (2) to (4)] 80,000 (5 Marks) MTP – II – Sep 2024

CA POOJA DATTE SWAPNIL PATNI CLASSES 2 CA POOJA DATTE SWAPNIL PATNI CLASSES 3
 QUESTION BANK FOR JAN 25 EXAMS QUESTION BANK FOR JAN 25 EXAMS

4. Craftmodel Limited, a registered dealer in Patna (Bihar), is engaged in various types of supplies. It Additional Information:
is not engaged in renting of cars business. The company provided the following details for the (a) All the amounts given above are exclusive of taxes, wherever applicable.
month of January. (b) During the course of arranging and filing documents, the Accountant of Craftmodel Limited

Sl. Particulars Amount in observed that an invoice for ` 30,000 (excluding tax) dated 2nd December, 2023 was omitted

No. ` to be recorded in the books of accounts and no payment was made against the same till the end
of January. This invoice was issued by Mr. Rahuketu of Patna, from whom Craftmodel Limited had
(i) Outward supply of goods made during the month to various non- As given in
taken cars on rental basis. Invoice included cost of fuel also.
related persons: particulars
(c) Regarding pledging of shares, the face value of shares is ` 5,00,000. The market value
Particulars Market Transaction column
of shares is ` 8,00,000.
value Value
(d) Rate of GST applicable on various supplies are as follows:
(`) (`)
Nature of supply CGST SGST IGST
a. in the State of Bihar 3,00,000 4,00,000
(Intra-State) Car rental service 2.5% 2.5% 5%

b. to other States (Inter- 7,50,000 6,00,000 Transportation of passengers by air 2.5% 2.5% 5%

State) All other inward and outward supplies 9% 9% 18%

(ii) The company pledged its 5% equity shares to the merchant banker for the (e) No opening balance of input tax credit exists in the beginning of the relevant tax period.
purpose of proposed initial public offer. (f) Subject to the information given above, conditions necessary for claiming ITC were complied with.

(iii) Stock transfer of goods worth ` 58,000 without consideration to its You are required to calculate the amount of net GST liability payable in cash by Craft model Limited for

branch at Gaya (Bihar). Branch has been declared as an additional place the month of January.

of business in the registration certificate. RTP – Sep 2024

(iv) Intra-State inward supply of various services for use in the course or 12,00,000
furtherance of business (30 invoices). Out of 30 invoices, details of 10 5. Briefly explain the manner of dealing with difference in ITC available in auto-generated statement

invoices amounting to ` 2,50,000 were not furnished by the suppliers in containing the details of ITC and that availed in return prescribed in terms of rule 88D of the CGST

their GSTR-1s and resultantly, were not reflected in Craftmodel Limited’s Rules, 2017.

GSTR-2B. RTP – Sep 2024

(v) Outward supply of services of milling of paddy into rice (Intra-State) 2,00,000
6. Evershine Pvt. Ltd., a GST registered supplier located in Jaipur, Rajasthan is engaged in taxable
(vi) Outward supply of services of giving trucks on hire to a Governmental 1,50,000
supply of packaging goods and consultancy services. It provides following details of various
authority (Intra-State)
activities undertaken during the month of September:
(vii) Amount paid to IIM Ahmedabad, Gujarat for providing 15 days’ 5,00,000
management training to 10 managers from 10th January. The IIM (A) Details of Outward Supplies:

provided Participation Certificates at the end of the training program. (1) Supply of goods of ` 18,00,000 to Vaidehi Enterprises, a registered person of Udaipur,
(viii) Purchased air tickets for its employees from Patna to Guwahati, Assam Rajasthan. Further, received ` 50,000 from Vaidehi Enterprises towards freight charges (as
airport in economy class. Total fare was ` 1,00,000, out of which agreed to deliver the goods at Vaidehi Enterprises' premises) which was not included in
basic fare was ` 80,000. above value of supply.

(2) Supply of goods worth ` 35,00,000 to Calc. Exim, a registered person of Prayagraj, Uttar

CA POOJA DATTE SWAPNIL PATNI CLASSES 4 CA POOJA DATTE SWAPNIL PATNI CLASSES 5

QUESTION BANK FOR JAN 25 EXAMS QUESTION BANK FOR JAN 25 EXAMS

Pradesh. Further, the amount of ` 60,000 charged separately (not included above) from (iv) B r i e f and suitable notes should form part of your answer.
Calc. Exim on account of municipal taxes levied in relation to such outward supply.
(v) C a l c u l a t e the amount of net minimum GST payable in cash by Evershine Pvt. Ltd. for the month of
(3) Supply of services to Sunshine Ltd., a registered person in Jodhpur, Rajasthan before September.
discount worth ` 6,00,000. Further, discount of ` 30,000 which has been given at the (10 Marks) QP – May 2024
time of supply of service and duly recorded in the invoice.

It delivered the goods worth ` 2,00,000 to Jeevan Solutions, a registered person located at 7. As per the CGST Act 2017, Vishnu Limited was not mandatorily required to get registered, however

Bikaner, Rajasthan on the direction of Raghu Enterprise, a registered person of Mumbai, it opted for voluntary registration and applied for registration on 12thFebruary 2024. Registration

Maharashtra and tax invoice was issued by Evershine Pvt. Ltd. to Raghu Enterprise of certificate has been granted by the Department on 24th February 2024, Vishnu Limited is not

Mumbai, Maharashtra. engaged in making inter-State outward taxable supplies. The CGST and SGST liability for the month
of February, 2024 is ` 31,000 each. Vishnu Limited provides the following information of goods held
(B) Details of Inward Supplies:
in stock on 23rd February 2024:
(1) Purchased raw material goods worth ` 20,00,000 from PQR Ltd; a GST registered dealer,
Sr. Particulars Amount
located at Kanpur, Uttar Pradesh. Goods worth ` 1,00,000 out of total purchases were not
No. (`)
received during the month.
1. Capital goods procured on 5th February 2024, (Rate of CGST and SGST @ 6% each) 2,00,000
(2) Purchased machinery for manufacturing process worth ` 2,00,000 from MPQ Pvt. Ltd., a
being intra State supply.
GST registered dealer, located at Bengaluru, Karnataka. Company has claimed depreciation
2. Inputs contained in finished goods stock held were procured on 13th February 3,00,000
under Income Tax Act 1961 on full value of the machine, including the GST component.
2023
(3) Purchased truck worth ` 15,00,000 from GST registered dealer, located at Ajmer, Rajasthan
(Rate of IGST @18%) being inter-State supply.
for transportation of its goods. GST rate on truck is: CGST 14%, SGST 14%, IGST 28%.
3. Value of Inputs received on 10th October, 2023 contained in semi–finished goods 2,50,000
(4) Purchased car (having seating capacity of 7 persons) costing to ` 10,00,000 excluding held in stock
GST from Mihir Automobiles Pvt. Ltd., a GST registered dealer, located at Ajmer, Rajasthan (Rate of CGST and SGST @ 6% each) being intra-State supply.
for use of its director for official purpose. GST rate on car: CGST 14%, SGST 14%, IGST 28%
4. Inputs procured on 1st February 2024 lying in stock of semi -finished goods 1,50,000
(5) Purchased goods worth ` 5,00,000 from DEF Buildwell Pvt. Ltd., a registered person of
(Rate of CGST and SGST @ 7.5 % each) being intra-State supply.
Jaipur, Rajasthan for construction of an additional floor of factory building, of Evershine
5. Inputs procured on 8th February 2024 lying in stock of finished goods. 60,000
Pvt. Ltd.
(Rate of IGST @ 18%) being inter-State supply.
Opening balance of Input tax credit as on the beginning of September 2023-CGST ` 20,000,
SGST ` 50,000 and IGST ` 75,000. Rate of GST applicable on both inward and outward supply You are required to determine the eligible ITC available and amount of net minimum GST to be paid in

of goods & services: CGST 9%, SGST 9% and IGST @18%, except where otherwise provided. cash by Vishnu Limited for the month of February 2024.
(5 Marks) QP – May 2024
Notes:

(i) All the figures mentioned above are exclusive of taxes. 8. M/s Cute & Co., a partnership firm, registered supplier under GST in Bengaluru (Karnataka State),
(ii) S u b j e c t to the information given above, conditions necessary for claiming ITC were complied has provided the following information for the month of October:
with.
S. Details of transactions Amount
No. (`)
(iii) All inward supplies are used for taxable goods only.

CA POOJA DATTE SWAPNIL PATNI CLASSES 6 CA POOJA DATTE SWAPNIL PATNI CLASSES 7
 QUESTION BANK FOR JAN 25 EXAMS QUESTION BANK FOR JAN 25 EXAMS

(i) Intra-State taxable supply of Direct Selling Agent(DSA) service to public 2,50,000 5. DEF Pvt. Ltd. had sold one of its unit in Pune as a goingconcern (with all goods and 10,00,000
sector Bank. unexecuted orders) to HLtd. (registered in New Delhi)
(ii) Services provided to a Governmental authority byway of sanitation 99,900 6. DEL Pvt. Ltd. had provided service to Mr. Y (registered in Punjab) to organise 5,00,000
conservancy. business exhibition in Dubai.
(iii) Rent paid to a residential dwelling taken for running an office for 25,000 7. Inter-State supply of service 10,00,000
providing DSA services; Owner of the residential property was not
8. Amount towards receipt of intra State services 6,00,000
registered under GST; This is an intra-State supply availed.
(iv) Purchased a car for the official use of managing partners of the Firm for 9,00,000 9. Purchase of confectionery items which are to be used to supply free of cost to 1,00,000
business use (Inter-State purchase). customers in a customer meet organised by DEF Pvt. Ltd.
(v) Availed Information Technology services for their business from Nil Opening balance of Input Tax credit at the beginning of Jan 2024.CGST ` 25,000
Partner’s friend Mr Allan Waugh from Melbourne, Australia.
Mr. Waugh refused to take any consideration. Open Market value of said SGST ` 25,000
service was ` 1,25,000. (Inter-State transactions). IGST ` 30,000
(vi) Provided training and performance appraisalservices in Bengaluru to
Additional Information:
following persons:
(a) ABC Private Limited, a registered supplier inthe State of Kerala 3,00,000 (1) Rates of CGST, SGST and IGST are 9%, 9% and 18% respectively unlessotherwise mentioned.
(b) Babu Cones, a proprietorship concern ofRajasthan, which was not (2) B o t h inward and outward supplies are exclusive of taxes, whereverapplicable.
1,00,000
registered under GST
Note: (3) All t h e conditions necessary for availing the ITC have been fulfilled.
From the information given above, compute the output tax liability and input tax credit available to
(i) Rates of CGST, SGST and IGST are 9%, 9% and 18% respectively.
DEF Pvt. Ltd., for the month of January, 2024. Make suitable assumptions wherever required.
(ii) All the amounts given above are exclusive of taxes.
QP Sept 24 – 10 Marks
(iii) All the conditions necessary for availing the ITC have been fulfilled.
(iv) There was no opening balance of any input tax credit. Question 10 (Includes concepts Value of Supply)

(v) The turnover of M/s Cute & Co was ` 2 crore in the previous financial year. X Electronics is a registered manufacturer of electrical appliances. It made contract with dealers, that
purchase of air conditioners of capacity 1.5 ton in the month of October of quantity of more than 50
Compute the net GST payable in cash, by M/s Cute & Co. for the monthof October. Correct legal
provisions should form part of your answer. units will entitle them for 10% discount. Inter-State supply made during the month of October is `
50,00,000 Details of Intra-State supply:
RTP – May 24
Particulars Amount (`)
Supply of Microwave Oven 15,00,000
9. DEF Pvt. Ltd., a registered supplier of goods and services in Pune, Maharashtra, has furnished the
following details for the month of January, 2024. The turnover of DEF Pvt. Ltd. was ` 3.2 crores in Supply of Refrigerators with Stabilizers being a mixed supply, rate of GST on 40,00,000
last financial year. Refrigerator is 28% (14% CGST & 14% SGST), rate of GST on Stabilizer is 18% (9%
Sr. Particulars Amount CGST & 9% SGST)
No. (`) Supply of Air Conditioners of capacity 1.5 Ton @ ` 50,000 per Air Conditioner 50,00,000
1. Intra State supply of taxable goods 5,00,000
2. F Ltd. of Mumbai (unregistered) had promised to DEF Pvt. Ltd. in Oct 23 to complete 2,00,000 Intra-State inward supplies are:
contract within 3 months, but they were not able to complete committed contract, Particulars Amount (`)
so DEF Pvt. Ltd. received consideration for non-performance of contract on time
as decided by pre written agreement. Raw material 20,00,000
3. DEF Pvt. Ltd. had provided service of booking of flight tickets for employee of H 20,000 Paid Gym membership for employees 50,000
Enterprise (registered in Delhi) in the economy class from Bagdogra (West Bengal)
Truck purchased for transportation of goods 30,00,000
to Pune Maharashtra.
4. DEF Pvt. had purchased goods worth ` 5,00,000 fromR Ltd. (registered in Gujarat) 25,000 X Electronics made supply of Air Conditioners (capacity 1.5 ton) to only one dealer named Mr. L. Gym
on 15.03.2023. Now RLtd. issued debit note on 15.01.2024 for post delivery service membership for employees is not obligatory for X Electronics under any law.
to DEF Pvt. Ltd. as per part of terms of sales. Opening Balance of ITC is as under:

CA POOJA DATTE SWAPNIL PATNI CLASSES 8 CA POOJA DATTE SWAPNIL PATNI CLASSES 9

QUESTION BANK FOR JAN 25 EXAMS QUESTION BANK FOR JAN 25 EXAMS

CGST: ` 58,000 Question 12 (Includes concepts of Value of Supply & Payment of Tax)
SGST: ` 70,000 Mr. Thiraj, a registered supplier of service in Bangalore (Karnataka State) has provided the following
information for the month of February:
IGST: ` 10,00,000
Note: Particulars Amount in `
(I) Intra-state taxable supply of service 5,20,000
i. Rate of CGST, SGST and IGST are 9%, 9% and 18% respectively for both inward and outward (ii) Legal fee paid to a Lawyer located within the state 20,000
supplies except where specifically provided.
(iii) Rent paid to the State Govt. for his office building 30,000
ii. Both inward and outward supplies are exclusive of taxes.
iii. All the conditions for availing the ITC have been fulfilled. (iv) Received for services towards conduct of exams in Love all University, 16,000
Pune (recognized by law), being an inter-
Compute the Net GST payable in cash by X Electronics for the month of October.(PYP 8 Marks, July’21) state transaction
Compute the net GST liability (CGST, SGST or IGST) of Mr. Thiraj for the month of February. Rate
of CGST, SGST and IGST are 9%, 9% and 18% respectively.
Question 11 (Includes concepts of Value of Supply) All the amounts given above are exclusive of taxes. (PYP 6 Marks, Nov’18)
Charm Limited, registered under GST in the State of Jharkhand, manufactures cosmetic products and
appointed Mr. Handsome of Mumbai, who is registered under GST in the State of Maharashtra, as their
Del-credere agent (DCA) to sell their products. Being a DCA, he agrees to raise invoices in his own name
and also guarantees for the realization of payments from customers to Charm Limited. In order to
realize the payments from customers on time, he extends short term transaction based loans to them
and charges interest for the same. Mr. Handsome provides you the following details of transactions
carried out during the month of March:

Sl. Particulars Amount

No. in (₹)
Outward supply:
i. Goods sold by Mr. Handsome in his DCA capacity (intra -Statetransaction) 2,80,000

ii. Interest earned from the above customers for short term credit facilityprovided 20,000
for timely payment of dues. (intra-State transaction)
iii. Commission bill raised on Charm Limited (inter-State transaction) inrespect of 30,000
DCA services provided.
Inward supply:
iv Inter-State supply of goods received from Charm Limited. Being a DCA, no Nil
consideration was paid.
Value under section 15 - ₹ 2,00,000
v. Received training in marketing and distribution from Charm Limited as per DCA Nil
agreement, free of cost.
Company charges ₹ 75,000 for such training when it provides the sameto others.

Applicable rate of tax on both inward and outward supplies is 9% each for CGST and SGST and 18%
for IGST. Amounts given above are exclusive of taxes wherever applicable. Subject to the information
given above, necessary conditions are complied with for availment of input tax credit. You are required
to calculate the gross GST liability and eligible input tax credit for the month of March of Mr. Handsome.
Brief notes should form part of your answer for treatment of items in Sl. No. (i) to (v). (PYP 6 Marks Nov
‘22)

CA POOJA DATTE SWAPNIL PATNI CLASSES 10 CA POOJA DATTE SWAPNIL PATNI CLASSES 11
 QUESTION BANK FOR JAN 25 EXAMS QUESTION BANK FOR JAN 25 EXAMS

QUESTION BANK PART 2 4. Briefly examine the taxable value of supply in the following independent cases:
EXEMPTION (i) Jivan Limited, registered under GST, provided services amounting to ` 10,00,000 to a
1. Keshav Ltd., a registered company of Chennai, Tamil Nadu has provided following education related Governmental Authority by way of sanitation conservancy.
services for the month of October:
(ii) Raju Transporters, a registered Goods Transport Agency (GTA) provided service of
Particulars Amount (`)
transportation of goods to Kukreja & Kukreja Co.-a unregistered partnership firm. Kukreja
Services of transportation of students, faculty and staff from home to college and back to 2,50,000
& Kukreja Co. paid ` 8,000 to Raju Transporters as consideration.
Galgotian College, (a private college) providing degree courses in BBA, MBA, B.Com.,
(iii) Amardeep Hospital provided services in Neo natal Intensive Care for 2 days for which `
M.Com.
15,000 are charged per day from Mr. Chopra for his new born son, Viraat.
Online monthly magazine containing articles and updates in law to students of Pariksha 1,00,000
RTP – Sep 2024
Law College offering degree courses in LLB and LLM

Housekeeping services to Career Coaching Institute 50,000

5. Mr. Ravindra, a registered person in Bhopal, Madhya Pradesh has provided the following
Security services to Happy Higher Secondary School for security in school premises 3,25,000
information regarding outward transactions made during the month of January, 2024:
Services of providing breakfast, lunch and dinner to students of Ayushmann Medical 5,80,000 (1) He was appointed by recognized sports body as a chief selector of hockey team and
College offering degree courses recognized by law in medical field received ` 5,00,000 as remuneration.
All the above amounts are exclusive of GST.
(2) Services of pure labour contract was provided for construction of independent
Compute the value of taxable supplies of Keshav Ltd. for the month of October with necessary
residential unit for ` 1,80,000.
explanations.
(3) He rented out his warehouse for warehousing of sugarcane and received rental income
(6 Marks) (MTP – I – Sep 2024)
of ` 75,000.

2. Services provided by an entity registered under section 12AB of the Income-tax Act, 1961 are (4) Provided services to Municipal Corporation of Bhopal for slum improvement and

exempt from GST if such services are provided by way of charitable activities. Elaborate the term upgradation for ` 6,50,000.
‘charitable activities’. (5) He has charged consideration of ` 1,25,000 against western music dance performance in
(5 Marks) (MTP – I – Sep 2024) an event.

You are required to compute the taxable value of supply on which GST is to be paid by Mr. Ravindra for
3. Green Agro Services, a registered person provides the following information relating to its activities
the month of January, 2024. All the amount stated above are exclusive of GST, wherever applicable.
during the month of February, 2024:
Suitable Notes should form part of answer.
Gross Receipts from (`)
(5 Marks) QP – May 2024
Services relating to rearing of goats 3,75,000
Services by way of artificial insemination of horses 5,00,000
6. ABC Infra, is a partnership firm registered under GST. It furnishes the following details about
Processing of sugarcane into jaggery 7,00,000
services provided during the month of February 2024:
Milling of paddy into rice 8,00,000 Particulars Amount
Services by way of warehousing of agricultural produce 2,25,000 (i) Consideration received from neighbouring HousingCooperative Society as ABC 5,50,000
All the above receipts are exclusive of GST. Infra agrees to install effluent plant for treatment of wastewater even thoughis
no legal requirement to do so.
Compute the value of taxable supplies under GST laws for the month of February, 2024.
(ii) Consideration received from distribution of passes for cricket match organized 2,42,500
(5 Marks) MTP – II – Sep 2024 as firm’s annual event. Total500 passes have been distributed.

CA POOJA DATTE SWAPNIL PATNI CLASSES 12 CA POOJA DATTE SWAPNIL PATNI CLASSES 13

QUESTION BANK FOR JAN 25 EXAMS QUESTION BANK FOR JAN 25 EXAMS

(iii) Services given of booking air tickets in economy classfor flight between 1,20,000 QUESTION BANK PART 3
Mumbai to Manipur. PLACE OF SUPPLY
(iv) Services given for construction of buildings to State Government in relation to 8,20,000
function entrusted to Municipality under article 243W of the Constitution. 1. What would be the place of supply of services provided by an event management company for
Construction material used of ` 2,79,375 is included in the given figure. organizing an event which is held in multiple States?
All supplies mentioned above are intra-State supplies. GST rates for CGST, SGST, IGST are 9%, 9%, (5 Marks) (MTP – I – Sep 2024)
18% respectively. Compute the GST payable by theABC Infra for the month of February, 2024.
(5 Marks) QP – Sept 2024
2. Determine the place of supply in the following independent cases:-

(i) Harpreet (New Delhi) boards the New Delhi-Kota train at New Delhi. He sells the goods taken
on board by him (at New Delhi), in the train, at Jaipur during the journey.

(ii) LP Refineries (Mumbai, Maharashtra) gives a contract to Bhansali Ltd. (Ranchi, Jharkhand) to
supply a machine which is required to be assembled in a power plant in its refinery located in
Kutch, Gujarat.

(5 Marks) MTP – II – Sep 2024

3. Examine the following independent cases and determine the place of supply:

(1) Mr. Joy, an unregistered person of Kolkata, West Bengal sends a courier through Kolkata,
West Bengal based Mohan Courier Agency to his sister in Mumbai, Maharashtra.

(2) Mr. Nitin, an unregistered person, resides at Rewa, Madhya Pradesh books a two way air
journey ticket from Prayagraj, Uttar Pradesh to Jaipur, Rajasthan on 6 September and back.
He leaves Prayagraj on 11 September in a morning flight and land in Jaipur the same day. He
leaves Jaipur on 15 September in a late night flight and lands in Prayagraj the next day.

(3) Rimjhim Pvt. Ltd, located at Lucknow, Uttar Pradesh, purchases a manufacturing machine
from Manav Steel Industries Ltd., located at Jaipur, Rajasthan, for being installed in its
factory located at Haridwar, Uttarakhand.
(5 Marks) QP – May 2024

4. With reference to GST law, Determine the place of supply with reasons in the following independent
circumstances:-
(i) Miss Kanika of Kolkata (West Bengal) visited to Jodhpur Law University (Rajasthan) and paid
her college fees by purchasing ademand draft from a bank located in the University campus.
Miss Kanika did not have any account with the bank.
(ii) Mizu Machine Ltd., registered in the State of Andhra Pradesh, supplied a machinery to Keyan
Wind Farms Ltd., registered in the State of Karnataka. However, this machinery was assembled
and installed at the wind mill of Keyan Wind Farms Ltd., which was located in the State of
Tamilnadu.
RTP - May 24

CA POOJA DATTE SWAPNIL PATNI CLASSES 14 CA POOJA DATTE SWAPNIL PATNI CLASSES 15
 QUESTION BANK FOR JAN 25 EXAMS QUESTION BANK FOR JAN 25 EXAMS

5. Garima having its permanent residence in Bhavnagar, Gujarat purchased car from Kiara Motors Other Chapters
of Jaipur, Rajasthan to take the advantage of lower registration charges and road tax. Garima took
1. Who is liable to collect TCS (collection of tax at source) under Section 52 of the CGST Act, 2017. Briefly
the delivery of the car from Jaipur and returned with car to her residence in Bhavnagar, Gujarat.
Address of Garima recorded in the invoice issued by Kiara Motors mentions only the name of the explain the provisions relating to registration, filing of return and deposit of TCS to Government as per
State i.e. Gujarat. the provisions of section 52 of the CGST Act, 2017 and rule 12 of the CGST Rules, 2017.
Garima is an unregistered person whereas Kiara Motors is a registered person under GST.
(5 Marks) QP – May 2024
Determine the place of supply for supply made by Kiara Motors to Garima.
QP Sep 24 – 2 Marks
2. Mohan, a registered person in Salem, Tamil Nadu, makes intra-State supply of taxable goods
6. Aakar Advertisement Agency, a registered person in Nagpur, Maharashtra, wants to display the amounting to ` 13,57,000 (inclusive of GST) to a Public Sector Undertaking (PSU). Consideration for
products of its client's at most prominent places in different States. It took on rights to use the space same is received in 5 equal instalments from the PSU.
on hoardings mounted on fixed surface attached to earth, situated in Udaipur, Rajasthan and in
Gwalior, Madhya Pradesh from G.N. Enterprise registered in State of Chhattisgarh. Aakar Tax rates applicable: CGST 9%, SGST 9%, IGST 18%
Advertisement Agency has an exclusive right to use the space and also to manage the advertisements What will be your view with respect to applicability of TDS provisions as persection 51 of the
on the hoardings. CGST Act, 2017 regarding above transaction?
What will be the place of supply of services provided by the G.N. Enterprise to the Aakar
What is the period by which TDS is required to be deposited to theGovernment account?
Advertisement Agency? QP Sep 24 – 3 Marks
QP Sep 24 – 5 Marks

3. Every registered person executing works contract shall keep separate accounts for works contract
under CGST Rules, 2017.
List the details to be maintained.

QP Sep 24 – 5 Marks

4.
(a) Mohan, a registered person in Salem, Tamil Nadu, makes intra-State supply of taxable goods
amounting to ` 13,57,000 (inclusive of GST) to a Public Sector Undertaking (PSU).
Consideration for same is received in 5 equal instalments from the PSU.
Tax rates applicable: CGST 9%, SGST 9%, IGST 18%
What will be your view with respect to applicability of TDS provisions as per section 51 of the
CGST Act, 2017 regarding above transaction?
What is the period by which TDS is required to be deposited to the Government account?
(5 Marks)
(b) Every registered person executing works contract shall keep separate accounts for works
contract under CGST Rules, 2017.
List the details to be maintained. (5 Marks)

5. Mrs. Gargi, a registered dealer in Rajasthan, did not file GSTR-3B for the month of June, but she
wants to file GSTR-3B for the month of July. Is it possible? Answer with reference to section 39 of
the CGST Act, 2017.
(2 Marks) (MTP – I – Sep 2024)

CA POOJA DATTE SWAPNIL PATNI CLASSES 16 CA POOJA DATTE SWAPNIL PATNI CLASSES 17

QUESTION BANK FOR JAN 25 EXAMS QUESTION BANK FOR JAN 25 EXAMS

6. Can a chartered accountant become a GST practitioner (GSTP)? Discuss. 13. Apex Cinemas, a registered person engaged in making supply of services by way of admission to
exhibition of cinematograph films in multiplex screens was issuing consolidated tax invoice for
(5 Marks) (MTP – I – Sep 2024)
supplies at the close of each day in terms of section 31(3)(b) of the CGST Act, 2017 read with fourth
proviso to rule 46 of the CGST Rules, 2017. During the month of February, 2024, the Department
7. List the details of outward supplies which can be furnished using Invoice Furnishing Facility raised objection for this practice and asked to issue separate tax invoices for each ticket.
(IFF). Advise Apex Cinemas for the procedure to be followed in this regard.
(5 Marks) MTP – II – Sep 2024
(2 Marks) (MTP – I – Sep 2024)

14. Mr. X, a registered person under GST has aggregate turnover in the preceding financial year
8. Who can be registered as Goods and Service Tax Practitioners under Section 48 of the CGST Act,
amounting to ` 8 crore. He is desirous to know whether e-invoicing is applicable for supplies made
2017?
by registered person to Government Departments or establishments/Government agencies/local
(5 Marks) MTP – II – Sep 2024 authorities/PSUs which are registered solely for the purpose of deduction of tax at source as per
provisions of section 51 of the CGST Act, 2017. You are required to advise Mr. X.
9. Mr. Jagmag is a registered dealer in Kerala paying tax under composition levy from 1st April.
RTP – Sep 2024
However, he opts to pay tax under regular scheme from 1st December. Is he liable to file GSTR-4 for
the said financial year during which he opted out of composition scheme?
(3 Marks) (MTP – I – Sep 2024) 15. Mohan Enterprise is a registered person having principal place of business in Gandhinagar, Gujarat.
They received services of Advocate Sameer, a registered person from Ahmedabad, Gujarat. Shekhar,
an unregistered person provided services of labour to Mohan Enterprise. Explain the provisions
10. Who are not eligible to opt for composition scheme for goods under GST laws? relating to issue of invoice by recipient Mohan Enterprise if he is liable to pay tax under reverse
charge under Section 9(3) or 9(4) of the CGST Act, 2017.
(5 Marks) MTP – II – Sep 2024
(5 Marks) QP – May 2024

11. M/s. T is a registered dealer of Andhra Pradesh trading in different types of machinery and its
related different types of services. Their aggregate turnover for the preceding financial year 2022- 16. Sheen Ltd. a registered supplier wishes to transport cargo by road between two cities situated at a
23 for sale of machinery was ` 1.32 crores, it was first year so they had not started for providing distance of 372 kilometres. Calculate the validity period of e-way bill under rule 138(10) of the CGST
service relatedto machinery. From FY 2023-24 they are planning to provide repair andmaintenance Rules, 2017 for transport of the said cargo, if it is over dimensional cargo or otherwise.
service of ` 6.25 lakh for which they have to purchase some raw material of ` 5 lakh from the other
(5 Marks) MTP – II – Sep 2024
State (till date they are purchasing within State only).
From the information given above, examine whether M/s. T can opt for composition scheme under
Section 10(1), 10(2A) or 10(2) of the CGST Act,2017 for FY 2023-24? 17. GSTR 3B for the month of January 2024 has been filed by M/s Avisha Limited, a registered person,
QP Sept 24 – 5 Marks within the due date prescribed by the CGST Act 2017 which is on February 20th, 2024. It came to the
notice of the Co. that tax due for the month of January, 2024 has been paid short by ` 16,000. The
short fall of ` 16,000 has been paid through cash ledger and credit ledger at the time of filing GSTR
3B for the month of February 2024 on March 20 th, 2024 in the following manner:
12. Ranmo Limited, a registered entity under GST has demerged its operations with effect from 31st
October, 2023. The registration of Ranmo Limited has been cancelled suo-motu by the Proper Particulars Cash Ledger Credit Ledger
Officer. The order of cancellation of registration was passed on 4th November, 2023 and was served
on 7th November, 2023. Shortfall ` 12,000 ` 4,000
Ranmo Limited wishes to apply for revocation of cancellation of registration on 4th February, 2024. Assume that electronic cash ledger and credit ledger carry sufficient balance for the above short fall.
The tax consultant of Ranmo Limited advised that application for revocation of cancellation or (i) You are required to calculate the amount of interest payable if any under section 50 of the CGST
registration is time barred and hence not valid in law. Act 2017 and rule 88B of the CGST rules 2017.
You are required to examine the technical veracity of the advice given by Tax Consultant of Ranmo
(ii) Give the effect if GSTR3B for the month of January 2024 had been filed belatedly on March 20,
Limited.
2024 and all other conditions remaining same.
RTP – Sep 2024
Calculation should be rounded off to nearest rupee. As 2024 is leap year, give effect of same.
(5 Marks) QP – May 2024

CA POOJA DATTE SWAPNIL PATNI CLASSES 18 CA POOJA DATTE SWAPNIL PATNI CLASSES 19