GST

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1. X & Co., a supplier registered under GST in Meghalaya, 75 lakhs

wants to opt
for composition levy. The aggregate turnover limit for
composition levy
is-

2. The person making inter-State supplies from Madhya in case of making in-
Pradesh which is ter-State supply of taxable
not notified handicraft goods or predominantly goods,
hand-made notified irrespective of the amount
products, is compulsorily required to get registered of aggregate turnover in a
under GST _______ financial
year

3. Which of the following supply of services are exempt - testing of agricultural

under GST? produce
- supply of farm labour
- warehousing of agricul-
tural produce

4. Mr. Narayan Goel has booked a room on rent in Sun- ₹ 800 per day
shine Hotel for the
purpose of lodging on 10th August. GST is not payable
by Mr. Narayan
Goel in case value of supply for accommodation is
______

5. Input tax credit is not available in respect of ________. - services on which tax has
been paid under composi-
tion levy
- goods given as free sam-
ples

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- goods used for personal

consumption

6. Subhas & Co., a registered person, supplies taxable ₹150

goods to
unregistered persons. It need not issue tax invoice, if
the value of
supply of goods to such persons is ________ and the
recipient does not
require such invoice.

7. Various taxes have been subsumed in GST to make one Taxes on lotteries
nation one tax
one market for consumers. Out of the following, deter-
mine which
taxes have been subsumed in GST.

8. Services by way of transportation of __________ by rail - pulses

from Chennai to - military equipments
Gujarat is exempt from GST.

9. Services by way of warehousing of _________ is exempt - tea

from GST. - jaggery
- betel leaves

10. GST is not payable by recipient of services in the follow- - Services supplied by a
ing cases:- director (registered under
GST) of
Galaxy Ltd. to Mr. Krishna
- Services by Department
of Posts by way of speed

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post to MNO
Ltd. located in India.

11. Mr. X, a casual taxable person, is not involved in making Mr. X has to compulsorily
taxable get registered under GST
supplies of notified handicraft goods or predominantly irrespective
hand-made of the threshold limit.
notified products. Which of the following statements is
true for Mr. X -
a casual taxable person?

12. The registration certificate granted to non-resident 90

taxable person is
valid for _____days from the effective date of registra-
tion or period
specified in registration application, whichever is ear-
lier

13. Which of the following activities shall be treated nei- - Transportation of the de-
ther as supply of ceased
goods nor supply of services? - Services by an employ-
ee to the employer in the
course of
employment

14. Balance in electronic credit ledger can be utilized output tax

against payment of
________________.

15. How the aggregate turnover is calculated for deter- Aggregate value of all tax-
mining threshold able supplies (excluding
limit of registration? the value of
inward supplies on which
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tax is payable by a person

on reverse
charge basis), exempt
supplies, export of
goods/services and
inter-State supplies of a
person having same PAN
computed on
all India basis and exclud-
ing taxes if any charged
under CGST
Act, SGST Act and IGST Act.

16. Within how many days a person should apply for reg- Within 30 days from the
istration under date he becomes liable for
GST, apart from provisions of voluntary registration? registration.

17. Kalim & Associates made an application for cancella- required to file Final Re-
tion of GST turn on or before 14th De-
registration in the month of March due to closure of its cember
business. Its
application for cancellation of GST registration was
approved w.e.f. 4
th
September by the proper officer by passing an order
for the same on
14th September. In the given case, Kalim & Associates
is:

18. Xylo & Co. has three branches, in Jalandhar, Amritsar (i) Xylo & Co. can ob-
and Ludhiana, in tain single registration for
the State of Punjab. Amritsar and Ludhiana branches Punjab state

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are engaged in declaring any one of

supply of garments and Jalandhar branch engaged in the branches as principal
supply of shoes. place of business
Which of the following options is/are legally available and other two branches as
for registration additional place of busi-
to Xylo & Co.? ness.
or
(ii) Xylo & Co. can obtain
separate GST registration
for each of the
three branches - Amristar,
Jalandhar and Ludhiana.

19. What is the validity of the registration certificate grant- Valid till it is cancelled
ed under GST
for a normal tax payer?

20. Within how many days an application for revocation of Within 30 days from the
cancellation of date of service of the can-
registration can be made provided no extension to said cellation
time-limit has order.
been granted?

21. Can a registered person under composition scheme No

collect GST on his
outward supplies from recipients?

22. In case of Goods Transport Agency (GTA) services, tax GST is payable @ 12%
is to be paid
under forward charge if:

23.
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Which of the following services are not exempt from Service provided by com-
GST? mentator to a recognized
sports body

24. Which of the following activities is a supply of services? Transfer of right in goods/
undivided share in goods
without
transfer of title in goods

25. Rama Ltd. has provided following information for the ₹23,00,000
month of
September:
Intra-State taxable outward supply ` 8,00,000
Inter-State exempt outward supply ` 5,00,000
Turnover of exported goods ` 10,00,000
Payment made for availing GTA services* ` 80,000
* GTA not paying tax @ 12%
Calculate the aggregate turnover of Rama Ltd.

26. 'P' Ltd. has its registered office, under the Companies - Telangana
Act, 2013, in the - Maharashtra
State of Maharashtra from where it ordinarily carries
on its business of
taxable goods. It also has a warehouse in the State of
Telangana for
storing said goods. What will be the place of business
of 'P' Ltd.
under the GST law?

27. An exempt supply includes- - Supply of goods or ser-

vices or both which attracts
Nil rate of
tax
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- Non-taxable supply
- Supply of goods or ser-
vices or both which are
wholly exempt
from tax under section 11
of the CGST Act or under
section 6 of
IGST Act

28. Which of the following services are exempt from GST? Services by an artist by way
of a performance in folk or
classical
art forms of music/ dance
/ theatre with considera-
tion thereof
not exceeding ₹ 1.5 lakh.

29. Services by way of admission to ______________ is not Recognised sporting event

exempt from where the admission ticket
GST. costs ₹600 per person.

30. Discount given after the supply has been effected is - such discount is given
deducted from the as per the agreement en-
value of taxable supply, if - tered into at/or
before the time of such
supply
- such discount is linked to
the relevant invoices
- proportionate input tax
credit is reversed by the
recipient of
supply

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31. In which of the following situations, recipient needs to If payment for supplies
add the input along with tax payable
tax credit availed by him to his output tax liability? thereon under
forward charge is not
made to the supplier with-
in 180 days
from the date of invoice .

32. Which of the following statements are correct? - Revocation of cancella-

tion of registration under
SGST/UTGST
Act shall be deemed to be
a revocation of cancella-
tion of
registration under CGST
Act.
- Cancellation of registra-
tion under SGST/UTGST
Act shall be
deemed to be a cancella-
tion of registration under
CGST Act.

33. If the goods are received in lots/instalment, ITC can be availed upon
_________________ receipt of last lot.

34. For banking companies using inputs and input ser- a) ITC shall be compulso-
vices partly for rily restricted to credit at-
taxable supplies and partly for exempt supplies, which tributable to
of the following taxable supplies including
statement is true? zero rated supplies.
or

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(b) 50% of eligible ITC on

inputs, capital goods, and
input services
shall be mandatorily taken
in a month and the rest
shall lapse.

35. A supplier takes deduction of depreciation on the GST not avail ITC on the said tax
component of component
the cost of capital goods as per Income- tax Act, 1961.
The supplier
can-

36. Warehousing services of _______ is exempt from GST. - Rice

- Minor forest produce
- Jaggery
- Coffee

37. Which of the following services received, in the course - Import of services by a
or furtherance person in India from his
of business, without consideration amount to supply? son well-settled
in USA.

38. Which of the following persons engaged in making A person supplying service
intra-state supplies of repairing of electronic
from Uttar Pradesh, as prescribed below, is not eligible items.
for composition
levy under sub-sections (1) and (2) of the CGST Act,
2017 even
though their aggregate turnover does not exceed ` 1.5
crore in
preceding FY?

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39. The time of supply of service in case of reverse charge earlier of:
mechanism is: a) Date on which payment
entered in the books of ac-
count of the
recipient
(b) Date immediately fol-
lowing 60 days from the
date of issue of
invoice
(c) Date on which the pay-
ment is debited in the
bank account of
recipient .

40. Which of the following services does not fall under Service of renting of mo-
reverse charge tor vehicle for passengers
provisions as contained under section 9(3) of the CGST provided to a
Act? recipient other than body
corporate.

41. Which of the following services are exempt from GST? Services by a foreign
diplomatic mission located
in India.

42. ITC of motor vehicles used for making _______ is al- - Transportation of
lowed. goods
- Taxable supplies of trans-
portation of passengers
- Taxable supplies of im-
parting training on driving

43. Persons who make taxable

supply of goods or ser-
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Which of the following persons is required to obtain vices or both

compulsory on behalf of other tax-
registration? able persons whether as
an agent or
otherwise.

44. A non-resident taxable person is required to apply for at least 5 days prior to the
registration: commencement of busi-
ness.

45. Registration certificate granted to casual taxable per- earlier of :

son or non-resident taxable person will be valid for: (a) Period specified in the
registration application
(b) 90 days from the effec-
tive date of registration

46. In case of taxable supply of services by a non-banking 45 days

financial
company (NBFC) to, other than a distinct person, in-
voice shall be
issued within a period of _____ from the date of supply
of service.

47. Where the goods being sent or taken on approval for earlier of :
sale or return (a) before/at the time of
are removed before the supply takes place, the invoice supply
shall be issued: (b) 6 months from the date
of removal

48. Invoice shall be prepared in ___________ in case of tax- Triplicate, Duplicate

able supply of
goods and in _____________ in case of taxable supply of
services.
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49. Which of the following shall be discharged first, while All dues related to previous
discharging tax period
liability of a taxable person?

50. The due date of filing Final Return is _________ . within 3 months of the
date of cancellation or
date of order of
cancellation, whichever is
later .

51. Which of the following statements is true under GST Grand-parents are con-
law? sidered as related per-
sons to their grand-
son/grand-daughter only
if they are wholly depen-
dent on their
grand-son/grand-daugh-
ter .

52. Alcoholic liquor for human consumption is subjected - State excise duty
to - Central Sales Tax/Value
Added Tax

53. Mr. A has a tax invoice [date of issue: 20-1-2021] of due date of filing return
services received under Section 39 for Sep-
by him. Its input tax credit is lost, if ITC is not availed tember, 2021
on or before- or date of filing of an-
nual return for 2020-21,
whichever is
earlier.

54. Input tax credit shall not be available in respect of:

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 GST
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(i) Goods used for person-

al consumption
(ii) Membership of a club
provided by the employer
to its
employees as per compa-
ny's internal policy.
(iii) Travel benefits extend-
ed to employees on vaca-
tion such as
leave or home travel con-
cession as per company's
internal
policy.

55. Which of the following is not considered as 'goods' Shares of unlisted compa-
under the CGST ny
Act, 2017?

56. Mr Ram, a jeweller registered under GST in Mumbai, He needs to mandatorily

wants to sell his have a place of business in
jewellery in a Trade Expo held in Delhi. Which of the Delhi.
following
statements is false in his case?

57. Which of the following is treated as exempt supply (i) Sale of liquor
under the CGST (ii) Supply of health care
Act, 2017? services by a hospital
(iii) Transmission of elec-
tricity by an electricity
transmission utility

58.
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Which of the following is a recognised system of med- (i) Allopathy

icine for the (ii) Unani
purpose of exemption for health care services? (iii) Siddha

59. Which of the following services is exempt under health Food supplied by canteen
care services run by the Hospital to
provided by clinical establishments? in-patients as
per diet prescribed by the
hospital's dietician.

60. In case of supply of goods for ` 5,00,000, following 15th April

information is
providedAdvance received on 1
st April
Invoice issued on 15th April
Goods removed on 25th April
What is the time of supply of goods, where tax is
payable under
forward charge?

61. Sham Ltd., located in Mumbai, is receiving legal ser- 1st May
vices from a lawyer
Mr. Gyan, registered under GST. The aggregate
turnover of Sham Ltd.
in the preceding financial year is ` 42 lakh. The infor-
mation regarding
date of payment, invoice etc. is as followsInvoice is-
sued by Mr. Gyan on 15th April
Payment debited in the bank account of Sham Ltd. on
5
th May
Date of payment entered in books of accounts of Sham

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Ltd.: 1st May

What is time of supply of services?

62. Which of the following is not eligible for opting compo- A courier service company
sition scheme operating solely in Mum-
under sub-sections (1) and (2) of section 10 of the CGST bai having
Act, 2017? aggregate turnover of ` 90
lakh in the preceding F.Y.

63. Assuming that all the activities given below are under- Provision of services by an
taken for a employee to the employer
consideration, state which of the following is not a in the
supply of service ? course of employment

64. During the month of May, Z Ltd. sold goods to Y Ltd. ₹38,700
for ` 2,55,000
and charged GST @ 18%. However, owing to some
defect in the
goods, Y Ltd. returned some of the goods by issuing
debit note of
` 40,000 in the same month. Z Ltd. records the return
of goods by
issuing a credit note of ` 40,000 plus GST in the same
month. In this
situation, GST liability of Z Ltd. for the month of May
will be-

65. C & Co., a registered supplier in Delhi, opted for com- CGST ₹ 7,500 & SGST ₹
position levy 7,500
under sub-sections (1) and (2) of section 10 of the CGST
Act, 2017. It
sold goods in the fourth quarter of a financial year for
` 15,00,000
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(exclusive of GST). The applicable GST rate on these

goods is 12%.
C & Co. purchased goods from Ramesh & Co., regis-
tered in Delhi, for
` 9,55,000 on which Ramesh & Co. had charged CGST
of ` 57,300 and
SGST of ` 57,300. C & Co. had also purchased goods
from E & Co.,
registered in Haryana, for ` 2,46,000 on which E & Co.
had charged
IGST of ` 29,520. GST liability of C & Co. for the fourth
quarter of the
financial year is-

66. Mr. Raghu avails services of Mr. Raja, a Chartered Ac- ₹11,700
countant, as
under-
(i) Audit of financial accounts of Mr. Raghu ` 55,000
(ii) Tax audit and annual accounts filing of Mr. Raghu `
10,000
(iii) Income-tax return filing of Mr. Raghu 's wife
(salaried-return) ` 5,000
All the above amounts are exclusive of taxes and the
applicable rate of
GST on these services is 18%.
The accountant of Mr. Raghu has booked the entire
expenses of
` 70,000 plus GST in the books of account. Mr. Raghu is
eligible to
take input tax credit of -

67. IGST ₹ 3,600

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TT Pvt. Ltd., registered in Rajasthan, furnished follow-

ing information
for the month of June:
(i) Inter-State sale of goods for ` 1,25,000 to JJ Enterpris-
es
registered in Haryana
(ii) Inter-State purchases of goods from XYZ company,
registered
in Punjab, for ` 40,000
(iii) Intra-State purchases of goods from RR Traders,
registered in
Rajasthan, for ` 65,000
The applicable rate of GST is 18%. There is no opening
balance of
ITC. All the above amounts are exclusive of taxes. GST
liability
payable in cash is-

68. Pradeep Traders, registered in Haryana, sold goods IGST-₹10,370

inter-State for
` 2,05,000 to Balram Pvt. Ltd. registered in Uttar
Pradesh (GST is
leviable @ 5% on said goods). As per the terms of sales
contract,
Pradeep Traders has to deliver the goods at the factory
of Balram Pvt.
Ltd. For this purpose, Pradeep Traders has charged
freight of ` 2,400
from Balram Pvt. Ltd. GST is leviable @ 12% on freight.
What would
be the output GST liability in this case assuming that

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the amounts
given herein are exclusive of GST?

69. Prem & Sons had taken GST registration on 1st January, 30th August
but failed to
furnish GST returns for the next 6 months. Owing to
this, the proper
officer cancelled its registration on 25th July and
served the order for
cancellation of registration on 31st July. Now, Prem &
Sons wants to
revoke the cancellation of registration. Upto which
date an application
for revocation of cancellation of registration can be
filed assuming no
extension to said time-limit has been granted?

70. XX, registered in Delhi, purchased books from PC GST of ₹450 is payable by
Traders, registered XX on revere charge basis.
in Uttar Pradesh. Books are exempt from GST. XX
arranged the
transport of these books from a goods transport
agency (GTA) which
charged a freight of ` 9,000 for the same. GST is
payable @ 5% on
such GTA services. Which of the following statement is
correct in the given context:

71. Sahil, a resident of Delhi, is having a residential prop- No, service by way of rent-
erty in Vasant ing of residential property
Vihar, Delhi which has been given on rent to a family is exempt.
for ` 50 lakh per

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annum for use as a residence. Determine whether

Sahil is liable to pay
GST on such rent.

72. Goods as per section 2(52) of the CGST Act, 2017 in- (i) Actionable claims
cludes: (ii) Growing crops at-
tached to the land agreed
to be severed
before supply

73. Mr. Z of Himachal Pradesh starts a new business and Mr. Z is liable to obtain
makes following registration as he makes
supplies in the first month- the inter-State
(i) Intra-State supply of taxable goods amounting to ` supply of goods.
17 lakh
(ii) Supply of exempted goods amounting to ` 1 lakh
(iii) Inter-State supply of taxable goods amounting to `
1 lakh
Whether he is required to obtain registration, if the
aforesaid goods are
not handicraft goods or predominantly hand-made
products, as notified?

74. Determine which of the following independent cases AB & Associates transfers
will be deemed as stock of goods from its
supply even if made without consideration in terms of Mumbai
Schedule I of the CGST Act, 2017? branch to Kolkata depot
for sale of such goods at
the depot.

75. PZY Ltd. is engaged in manufacturing of motor car. The ₹3,50,000

company paid
following amount of GST to its suppliers against the
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invoices raised to
it. Compute the amount of ineligible input tax credit
under GST law:-
1. General insurance taken on cars
manufactured by PZY Ltd. - ₹1,00,00,000
2. Buses purchased for transportation of
employees (Seating capacity 23) - ₹25,00,000
3. Life and health insurance for employees
under statutory obligation - ₹6,00,000
4. Outdoor catering in Diwali Mela organized for
employees - ₹3,50,000

76. Which of the following statements is/are incorrect un- There is no time limit to
der GST law:- declare the details of debit
note in the
return.

77. Ms. Pearl is a classical singer. She wants to organize a Time of supply is 10th Au-
classical singing gust for ₹ 5,000 & 10th Oc-
function, so she booked an auditorium on 10th August tober for ₹ 15,000.
for a total
amount of ` 20,000. She paid ` 5,000 as advance on that
day. The
classical singing function was organized on 10th Octo-
ber. The
auditorium owner issued invoice to Ms. Pearl on 25th
November
amounting to ` 20,000. Pearl made balance payment of
` 15,000 on
30th November. Determine the time of supply in this
case.

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78. ABC Ltd. generated e-way bill on 12th February at Midnight of 17th-18th
14.00 hrs. It used February
over-dimensional cargo for a distance of 100 km. When
the validity period of the e-way bill will expire, if there
is no extension of the same?

79. An exempt supply includes- (i) Supply of goods or ser-

vices or both which attracts
Nil rate of
tax
(ii) Non-taxable supply
(iii) Supply of goods or
services or both which are
wholly exempt
from tax under section 11
of the CGST Act or under
section 6 of
IGST Act.

80. Ram, an individual, based in Gujarat, is in employment No, as services in the

and earning course of employment
` 10 lakh as salary. He is also providing consultancy does not
services to constitute supply and
different organizations on growth and expansion of therefore, aggregate
business. His turnover is less than
turnover from the supply of such services is ` 12 lakh. ₹ 20 lakh.
Determine
whether Ram is liable for taking registration as per
provisions of the Act?

81. Harish Trading Company situated in Haryana, is a deal-

er of seeds

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(exempt by exemption notification) & chemical fertiliz- Yes, since aggregate

ers (taxable). He turnover is less than ₹1.5
is about to cross the threshold limit of registration crore.
under GST and
wants to opt for Composition Scheme under section
10(1) and 10(2) of
the CGST Act. His entire supply is made exclusively
within the State of
Haryana. You being his Chartered Accountant, advise
whether he can do so or not?

82. Ash & Co, registered in Delhi, is a manufacturer of ₹ 7200

hardware items. He
has purchased a machine on 01.06.2020 for ` 59,000 (`
50,000 +
` 9000 GST@ 18 %). GST of ` 9000 has been claimed by
him as ITC.
Now, on 01.01.2022, he sold his machinery to an unre-
lated party,
Aggawal & Sons of Rajasthan for ` 47,200 (40,000 plus
` 7,200 GST @
18%). Determine how much tax Ash & Co. is liable to
pay?

83. P.K. Traders, engaged in manufacturing of taxable as Zero

well as exempt
goods, purchased a machinery worth ` 17,70,000 (`
15,00,000 plus
` 2,70,000 GST). It capitalized full amount including
taxes in the books
of accounts and claimed depreciation on it as per pro-
visions of the
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Income Tax Act, 1961. Compute the amount of ITC that

can be
claimed by P.K. Traders?

84. Mr. Rahim wants to start a new business of trading of Required to get registered
footwear in mandatorily irrespective of
Meghalaya. In order to expand his business he will also the
make such turnover limit as he will be
supplies through e-commerce operator who will col- making supplies through
lect tax at source. e-commerce platform.
In this respect, he has approached you to seek an
advice on GST
registration. Determine when he is required to get
registered under
GST?

85. While conducting the GST audit of Vishwas Bank, it was Interest charged on credit
discovered that card services
bank has not charged GST on certain supplies made by
it. In this respect,
determine which of the following supplies made by
Bank is taxable?

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