Whether depreciation on tax component of capital goods and Plant and Machinery and whether input tax credit is Permissible?

Input tax credit is eligible if depreciation on tax component is not availed

Deposits towards tax, penalty, interest, fee or any other amount are credited into the of a taxable person.

Electronic Tax Liability Ledger

Place of supply of goods, other than supply of goods imported into, or exported from India, when supply does not involve movement of goods is the

Location of the goods at the time of purchase order

Location of the goods at the time of the delivery to the recipient

Location of the goods at the time of purchase order

Place of supply of goods, other than supply of goods imported into, or exported from India, when supply involves movement of goods is the

Location of the goods at the time at which the movement starts for delivery

Location of the goods at the time at which the movement terminates for delivery

Location of the goods at the time at which the movement starts for delivery

Location of the principal place of business of the recipient

Location of the principal place of business of the supplier

Place of supply of goods, other than supply of goods imported into, or exported from India, where the goods are assembled or installed is the

Location of the agent of the recipient

Place of the such assembly or installation

With reference to the provisions relating to transaction value under section 15 of the CGST Act, 2017, which of the following is not correct ?

Municipal taxes paid by tenant will be included in transaction value for supply of renting service.

Central excise duty will not be included in transaction value for supply of tobacco.

Municipal taxes paid by tenant will be included in transaction value for supply of renting service.

Entertainment tax included in movie ticket will form part of transaction value

Customer makes payment of freight which is payable by the supplier, directly to the service provider. However, supplier does not include this amount in this invoice. Such amount will be included in transaction value of the supplier.

The available balance of input tax credit in the electronic ledger of the registered person on account of Union territory tax shall be utilised as per section 9 of UTGST Act, 2017

first towards payment of central tax

first towards payment of integrated tax

first towards payment of union territory tax and the amount remaining, if any towards payment of integrated tax

Whether credit can be availed without actual receipt of goods where goods are transferred through transfer of document of title before or during the movement of goods?

Can be availed only after transfer of document of title after movement of goods

Rohan Toys is a registered supplier of goods in Delhi. It intends to attend a 7 days Business Fair organised in Mumbai (next month) where it does not have a fixed place of business. Examine which of the following statements are true for Rohan Toys:

Rohan Toys has to obtain a Unique Identification Number for attending the Business Fair.

Rohan Toys is not required to obtain registration in Mumbai for attending a 7 days Business Fair.

Rohan Toys has to obtain registration as a casual taxable person for attending the Business Fair.

Rohan Toys has to obtain a Unique Identification Number for attending the Business Fair.

A new supplier has taxable intra-State sales, exempt intra-State sales and export sales of goods. He should get himself registered under GST law, where

the aggregate value of taxable intra-State goods as well as export sales exceeds ` 20 lakhs

the aggregate value of taxable intra-State goods exceeds ` 20 lakhs

the aggregate value of taxable as well as exempt intra-State goods exceeds ` 20 lakhs

the aggregate value of all the three items exceeds ` 20 lakhs

the aggregate value of taxable intra-State goods as well as export sales exceeds ` 20 lakhs

What is the validity of the registration certificate issued to casual taxable person and non-resident taxable person?

180 days from the effective date of registration

90 days from the effective date of registration

Period specified in the application for registration

180 days from the effective date of registration

Eligibility of credit on capital goods in case of change of scheme from Composition scheme to Regular scheme

Eligible during application for Regular scheme

Yes, immediately before the date from which he becomes liable to pay tax under the Regular scheme

Place of supply of food taken on board at Delhi for an aircraft departing from Delhi to Bangalore via Hyderabad is

Address of the aircraft carrier mentioned on the invoice of the supplier

Suppose a dealer who is a resident of Delhi has business places both at Delhi and Uttar Pradesh. From where does he have to take GST registration?

He has to take separate GST registration both at Delhi and Uttar Pradesh with the same PAN

In case of any ambiguity where the place of supply cannot be determined as provided in IGST Act, 2016 who will determine place of supply?

Central Government or State Government on the recommendation of the Council

Central Government and State Government on the recommendation of the Council

In a manner as may be prescribed

A taxable person whose registration has been cancelled or surrendered must file the final return of GST within

6 months after the end of the financial year

3 months after the end of the financial year

3 months after the date of cancellation

From the following information determine the reverse charge basis. Date of Invoice : 30-1-2019 Date of completion of service : 30-1-2019 Date of payment by recipient : 10-2-2019 Entry for receipt of service in recipient s books : 12-2-2019

Entry for receipt of service in recipient s books : 12-2-2019

Date of payment by recipient : 10-2-2019

Entry for receipt of service in recipient s books : 12-2-2019

Suppose one Multi National Company (MNC) has places of business all over India. Can such an MNC take a single centralised GST registration?

Registration only from the state in which its Head Office in India is situated

No (it has to take registration in all the states from where it makes supplies of goods or services)

Registration only from the state in which its Head Office in India is situated

What is the rate applicable under CGST to a registered person being a hotelier (providing restaurant and accommodation services) opting to pay taxes under composition scheme?

Not eligible for composition scheme thus liable to pay normal tax

The items which will be taxable both under Central Excise Law and the GST even after the implementation of the GST Act.

Alcoholic liquor for human consumption

151 + Mcqs in Indirect Taxes- GST in Bachelor of Commerce (B Com) Page 3 McqOptions

101.	Which of the following activity shall be treated neither as a supply of goods nor a supply of services ?(i) Permanent transfer of business assets where input tax credit has been availed on such assets(ii) Temporary transfer of intellectual property right(iii) Transportation of deceased(iv) Services by an employee to the employer in the course of employment
A.	(i) and (iii)
B.	(ii) and (iv)
C.	(i) and (ii)
D.	(iii) and (iv)
Answer» E.

Discussion

102.	Refreshments were supplied on board in an aircraft proceeding from Chennai to Delhi. It had a stop at Hyderabad. The refreshments were taken on board at Hyderabad. The place of supply is
A.	Delhi
B.	Chennai
C.	Hyderabad
D.	None of the above
Answer» D. None of the above

Discussion

103.	Where will be the place of supply of goods supplied in a train which is heading towards Delhi from Chennai, if the goods are taken on board at Coimbatore?
A.	Delhi
B.	Chennai
C.	Coimbatore
D.	None of the above
Answer» D. None of the above

Discussion

104.	Whether depreciation on tax component of capital goods and Plant and Machinery and whether input tax credit is Permissible?
A.	Yes
B.	No
C.	Input tax credit is eligible if depreciation on tax component is not availed
D.	None of the above
Answer» D. None of the above

Discussion

105.	Tax paid on goods and services under Act is allowable both under SGST Act and CGST Act?
A.	IGST
B.	CGST
C.	SGST
D.	VAT
Answer» B. CGST

Discussion

106.	Subbu, a registered supplier based at Erode coached the staff of a software company in Hyderabad, which is registered. The classes were held at Erode. The place of supply is
A.	As mutually agreed upon
B.	Hyderabad
C.	Erode
D.	Bengaluru
Answer» C. Erode

Discussion

107.	Which of the following called the Union territory as being covered under Union Territory Goods and Service Tax Act, (UTGST), 2017 ?
A.	Sikkim
B.	Puducherry
C.	Daman and Diu
D.	None of the above
Answer» C. Daman and Diu

Discussion

108.	Deposits towards tax, penalty, interest, fee or any other amount are credited into the of a taxable person.
A.	Electronic Credit Ledger
B.	Electronic Tax Liability Ledger
C.	Electronic Cash Ledger
D.	All of the above
Answer» D. All of the above

Discussion

109.	Where the application of registration is found to be deficient for any reason and the Proper Officer requires any further information then he shall intimate to the applicant in form
A.	GST REG-01
B.	GST REG-02
C.	GST REG-03
D.	GST REG-04
Answer» D. GST REG-04

Discussion

110.	Place of supply of goods, other than supply of goods imported into, or exported from India, when supply does not involve movement of goods is the
A.	Location of the supplier
B.	Location of the goods at the time of the delivery to the recipient
C.	Location of the goods at the time of purchase order
D.	Location of the recipient
Answer» C. Location of the goods at the time of purchase order

Discussion

111.	Place of supply of goods, other than supply of goods imported into, or exported from India, when supply involves movement of goods is the
A.	Location of the goods at the time at which the movement terminates for delivery
B.	Location of the goods at the time at which the movement starts for delivery
C.	Location of the principal place of business of the recipient
D.	Location of the principal place of business of the supplier
Answer» B. Location of the goods at the time at which the movement starts for delivery

Discussion

112.	If NM shipping Co. located in Chennai charges ocean freight charges for transport of goods to California for a customer located in Bangalore, the place of supply of service will be
A.	Chennai
B.	California
C.	Bangalore
D.	None of the above
Answer» C. Bangalore

Discussion

113.	Place of supply of goods, other than supply of goods imported into, or exported from India, where the goods are assembled or installed is the
A.	Location of the agent of the recipient
B.	Location of the recipient
C.	Location of the supplier
D.	Place of the such assembly or installation
Answer» E.

Discussion

114.	With reference to the provisions relating to transaction value under section 15 of the CGST Act, 2017, which of the following is not correct ?
A.	Central excise duty will not be included in transaction value for supply of tobacco.
B.	Municipal taxes paid by tenant will be included in transaction value for supply of renting service.
C.	Entertainment tax included in movie ticket will form part of transaction value
D.	Customer makes payment of freight which is payable by the supplier, directly to the service provider. However, supplier does not include this amount in this invoice. Such amount will be included in transaction value of the supplier.
Answer» B. Municipal taxes paid by tenant will be included in transaction value for supply of renting service.

Discussion

115.	The available balance of input tax credit in the electronic ledger of the registered person on account of Union territory tax shall be utilised as per section 9 of UTGST Act, 2017
A.	first towards payment of central tax
B.	first towards payment of integrated tax
C.	first towards payment of union territory tax and the amount remaining, if any towards payment of integrated tax
D.	none of the above
Answer» D. none of the above

Discussion

116.	Input tax credit on capital goods and Inputs can be availed in one installment or in multiple installments?
A.	In thirty-six installment
B.	In twelve installments
C.	In one installment
D.	In six installments
Answer» D. In six installments

Discussion

117.	The supply of goods to SEZ unit is treated as in the hands of the supplier for eligibility of ITC.
A.	Exempt Supply
B.	Deemed Taxable Supply
C.	Export of Supplies
D.	Non-taxable supply
Answer» C. Export of Supplies

Discussion

118.	For the purpose of deciding aggregate turnover in order to determine the GST payable under composition scheme, which of the following is to be excluded?
A.	Exemption supply
B.	Export of goods
C.	Inter-state branch transfer
D.	CGST
Answer» E.

Discussion

119.	Whether credit can be availed without actual receipt of goods where goods are transferred through transfer of document of title before or during the movement of goods?
A.	Yes
B.	No
C.	Yes, in specific instances
D.	Can be availed only after transfer of document of title after movement of goods
Answer» D. Can be availed only after transfer of document of title after movement of goods

Discussion

120.	Threshold limit of turnover for levy of GST in the case of a person having business (supply of goods and services) in Gujarat is
A.	10 lakh
B.	20 lakhs
C.	30 lakhs
D.	40 lakhs
Answer» C. 30 lakhs

Discussion

121.	Mr. X a resident from Pune conducts training for employees of P Ltd. being a registered person under GST based out in Chennai at a resort in Darjeeling. The place of supply in this case is:
A.	Chennai
B.	Pune
C.	Darjeeling
D.	None of the above
Answer» B. Pune

Discussion

122.	Rohan Toys is a registered supplier of goods in Delhi. It intends to attend a 7 days Business Fair organised in Mumbai (next month) where it does not have a fixed place of business. Examine which of the following statements are true for Rohan Toys:
A.	Rohan Toys is not required to obtain registration in Mumbai for attending a 7 days Business Fair.
B.	Rohan Toys has to obtain registration as a casual taxable person for attending the Business Fair.
C.	Rohan Toys has to obtain a Unique Identification Number for attending the Business Fair.
D.	None of the above
Answer» C. Rohan Toys has to obtain a Unique Identification Number for attending the Business Fair.

Discussion

123.	A new supplier has taxable intra-State sales, exempt intra-State sales and export sales of goods. He should get himself registered under GST law, where
A.	the aggregate value of taxable intra-State goods exceeds ` 20 lakhs
B.	the aggregate value of taxable as well as exempt intra-State goods exceeds ` 20 lakhs
C.	the aggregate value of all the three items exceeds ` 20 lakhs
D.	the aggregate value of taxable intra-State goods as well as export sales exceeds ` 20 lakhs
Answer» D. the aggregate value of taxable intra-State goods as well as export sales exceeds ` 20 lakhs

Discussion

124.	What is the validity of the registration certificate issued to casual taxable person and non-resident taxable person?
A.	90 days from the effective date of registration
B.	Period specified in the application for registration
C.	Earliest of (a) or (b) above
D.	180 days from the effective date of registration
Answer» D. 180 days from the effective date of registration

Discussion

125.	Eligibility of credit on capital goods in case of change of scheme from Composition scheme to Regular scheme
A.	Eligible during application for Regular scheme
B.	Not eligible
C.	Yes, immediately before the date from which he becomes liable to pay tax under the Regular scheme
D.	None of the above
Answer» D. None of the above

Discussion

126.	GST TDS provisions can apply where total value of such supply, under a contract, exceeds rupees .
A.	1 lakh
B.	1.5 lakhs
C.	5 lakhs
D.	2.5 lakhs
Answer» E.

Discussion

127.	Place of supply of food taken on board at Delhi for an aircraft departing from Delhi to Bangalore via Hyderabad is
A.	Address of the aircraft carrier mentioned on the invoice of the supplier
B.	Delhi
C.	Jaipur
D.	Hyderabad
Answer» C. Jaipur

Discussion

128.	Determine the TOS in accordance with provisions of CGST Act, 2017. Date of actual supply of service - 10th Nov. 2019 Date of Invoice - 30th Nov. 2019 Date on which payment received - 15th Dec. 2019
A.	10th Nov. 2019
B.	30th Nov. 2019
C.	15th Nov. 2019
D.	10th Dec. 2019
Answer» C. 15th Nov. 2019

Discussion

129.	Determine the TOS in accordance with provisions of CGST Act, 2017 Date of actual supply of service - 10th Nov. 2019 Date of Invoice - 30th Nov. 2019 Date on which payment received - 15th Nov. 2019
A.	10th Nov. 2019
B.	30th Nov. 2019
C.	15th Nov. 2019
D.	10th Dec. 2019
Answer» D. 10th Dec. 2019

Discussion

130.	Determine the TOS in accordance with provisions of CGST Act, 2017 Date of actual supply of service - 10th Nov. 2019 Date of Invoice - 12th Dec. 2019 Date on which payment received - 30th April 2020
A.	10th Nov. 2019
B.	12th Dec. 2019
C.	30th April 2020
D.	10th Dec. 2019
Answer» B. 12th Dec. 2019

Discussion

131.	Determine the TOS in accordance with provisions of CGST Act, 2017 Date of actual supply of service - 10th Nov. 2019 Date of Invoice - 22th Dec. 2019 Date on which payment received - 12th Dec. 2019
A.	10th Nov. 2019
B.	22th Dec. 2019
C.	12th Dec. 2019
D.	10th Dec. 2019
Answer» B. 22th Dec. 2019

Discussion

132.	A casual taxable person or a non-resident taxable person shall be required to apply for registration at least days prior to the commencement of business.
A.	30
B.	5
C.	15
D.	7
Answer» C. 15

Discussion

133.	A service shall be a continuous supply of service agreed to be provided continuously or on recurrent basis under a contract when the period of service exceeds
A.	1 month
B.	3 months
C.	6 months
D.	1 year
Answer» C. 6 months

Discussion

134.	Minimum Service periods required to constitute a continuous supply of services with periodic payment
A.	Exceeding 6 month
B.	6 months
C.	Exceeding 3 months
D.	3 months
Answer» D. 3 months

Discussion

135.	A service would be called as continuous supply of service , if the service under a contract is provided continuously or on recurrent basis exceeding:
A.	One year
B.	6 months
C.	3 months
D.	1 month
Answer» D. 1 month

Discussion

136.	Suppose a dealer who is a resident of Delhi has business places both at Delhi and Uttar Pradesh. From where does he have to take GST registration?
A.	From Delhi only
B.	From Uttar Pradesh only
C.	He has to take separate GST registration both at Delhi and Uttar Pradesh with the same PAN
D.	From either of the states
Answer» D. From either of the states

Discussion

137.	A Company has head office in Bangalore and 4 branches in different states, all registered under GST and one ISD registered unit in Delhi. How many electronic cash ledgers will the company have?
A.	1
B.	4
C.	5
D.	6
Answer» D. 6

Discussion

138.	From the following information determine the value of taxable supply as per provisions of Section 15 of the CGST Act, 2017? Price (including GST @18%) 11,00,000 Other information : (i) Commission paid to agent by recipient on instruction of supplier not included in Price 5,000 (ii) Freight and insurance charges paid by recipient on behalf of supplier not included in Price 75,000
A.	11,00,000
B.	11,80,000
C.	10,00,000
D.	11,75,000
Answer» D. 11,75,000

Discussion

139.	In case of any ambiguity where the place of supply cannot be determined as provided in IGST Act, 2016 who will determine place of supply?
A.	Central Government or State Government on the recommendation of the Council
B.	Central Government and State Government on the recommendation of the Council
C.	In a manner as may be prescribed
D.	Central Government
Answer» D. Central Government

Discussion

140.	Tax on inter-State supplies, import into India, supplies made outside India and supplies made in SEZ shall be charged to
A.	CGST and SGST
B.	CGST and UTGST
C.	CGST and IGST
D.	IGST
Answer» E.

Discussion

141.	A taxable person whose registration has been cancelled or surrendered must file the final return of GST within
A.	6 months of the cancellation
B.	6 months after the end of the financial year
C.	3 months after the end of the financial year
D.	3 months after the date of cancellation
Answer» E.

Discussion

142.	From the following information determine the reverse charge basis. Date of Invoice : 30-1-2019 Date of completion of service : 30-1-2019 Date of payment by recipient : 10-2-2019 Entry for receipt of service in recipient s books : 12-2-2019
A.	Date of Invoice : 30-1-2019
B.	Date of payment by recipient : 10-2-2019
C.	Entry for receipt of service in recipient s books : 12-2-2019
D.	None of the above
Answer» C. Entry for receipt of service in recipient s books : 12-2-2019

Discussion

143.	The following categories of registered persons are not being eligible for the Composition Scheme under the CGST Act, 2017:(i) Supplier of the Restaurant Services(ii) Manufacturer of notified goods(iii) Non-resident taxable persons(iv)Casual taxable person
A.	(iii) and (iv)
B.	(ii), (iii) and (iv)
C.	(ii) and (iv)
D.	(i), (iii) and (iv)
Answer» B. (ii), (iii) and (iv)

Discussion

144.	Suppose one Multi National Company (MNC) has places of business all over India. Can such an MNC take a single centralised GST registration?
A.	Yes
B.	No (it has to take registration in all the states from where it makes supplies of goods or services)
C.	Registration only from the state in which its Head Office in India is situated
D.	Either (a) or (c)
Answer» C. Registration only from the state in which its Head Office in India is situated

Discussion

145.	Unless and until notified, IGST shall not be levied on the inter-State supply of which of the following.
A.	Industrial alcohol
B.	Works contract
C.	Petroleum
D.	None of the above
Answer» D. None of the above

Discussion

146.	Section 2(62) of the CGST Act, 2017 specifies input tax in relation to a registered person to mean Central Tax, State Tax, Integrated Tax or Union Territory Tax charged on any supply of goods or services or both and also include:(i) Integrated goods and services, tax charged on import of goods(ii) Tax under the provisions of section 9(3) and 9(4)(iii) Tax paid under composition levy(iv)Tax under Union Territory Goods and Services Tax Act
A.	All the above four
B.	(i), (ii) and (iv)
C.	(i) and (ii)
D.	(ii), (iii) and (iv)
Answer» C. (i) and (ii)

Discussion

147.	Which of the following services are covered under Reverse Charge Mechanism of CGST Act, 2017?(i) Legal Consultancy(ii) Goods Transport Agency(iii) Manpower Supply(iv) Rent-a-Cab
A.	i & iii
B.	i & iv
C.	i & ii
D.	All the above
Answer» D. All the above

Discussion

148.	What is the rate applicable under CGST to a registered person being a hotelier (providing restaurant and accommodation services) opting to pay taxes under composition scheme?
A.	1%
B.	0.5%
C.	2.5%
D.	Not eligible for composition scheme thus liable to pay normal tax
Answer» E.

Discussion

149.	Five petroleum products viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel have been kept out of GST .
A.	Permanently
B.	Temporarily
C.	For one year
D.	None of the above
Answer» C. For one year

Discussion

150.	The items which will be taxable both under Central Excise Law and the GST even after the implementation of the GST Act.
A.	Motor spirit
B.	Tobacco and Tobacco Products
C.	Alcoholic liquor for human consumption
D.	Natural Gas
Answer» C. Alcoholic liquor for human consumption

Discussion

Explore topic-wise MCQs in Bachelor of Commerce (B Com).

Refreshments were supplied on board in an aircraft proceeding from Chennai to Delhi. It had a stop at Hyderabad. The refreshments were taken on board at Hyderabad. The place of supply is

Where will be the place of supply of goods supplied in a train which is heading towards Delhi from Chennai, if the goods are taken on board at Coimbatore?

Whether depreciation on tax component of capital goods and Plant and Machinery and whether input tax credit is Permissible?

Tax paid on goods and services under Act is allowable both under SGST Act and CGST Act?

Subbu, a registered supplier based at Erode coached the staff of a software company in Hyderabad, which is registered. The classes were held at Erode. The place of supply is

Which of the following called the Union territory as being covered under Union Territory Goods and Service Tax Act, (UTGST), 2017 ?

Deposits towards tax, penalty, interest, fee or any other amount are credited into the of a taxable person.

Where the application of registration is found to be deficient for any reason and the Proper Officer requires any further information then he shall intimate to the applicant in form

Place of supply of goods, other than supply of goods imported into, or exported from India, when supply does not involve movement of goods is the

Place of supply of goods, other than supply of goods imported into, or exported from India, when supply involves movement of goods is the

If NM shipping Co. located in Chennai charges ocean freight charges for transport of goods to California for a customer located in Bangalore, the place of supply of service will be

Place of supply of goods, other than supply of goods imported into, or exported from India, where the goods are assembled or installed is the

With reference to the provisions relating to transaction value under section 15 of the CGST Act, 2017, which of the following is not correct ?

The available balance of input tax credit in the electronic ledger of the registered person on account of Union territory tax shall be utilised as per section 9 of UTGST Act, 2017

Input tax credit on capital goods and Inputs can be availed in one installment or in multiple installments?

The supply of goods to SEZ unit is treated as in the hands of the supplier for eligibility of ITC.

For the purpose of deciding aggregate turnover in order to determine the GST payable under composition scheme, which of the following is to be excluded?

Whether credit can be availed without actual receipt of goods where goods are transferred through transfer of document of title before or during the movement of goods?

Threshold limit of turnover for levy of GST in the case of a person having business (supply of goods and services) in Gujarat is

Mr. X a resident from Pune conducts training for employees of P Ltd. being a registered person under GST based out in Chennai at a resort in Darjeeling. The place of supply in this case is:

Rohan Toys is a registered supplier of goods in Delhi. It intends to attend a 7 days Business Fair organised in Mumbai (next month) where it does not have a fixed place of business. Examine which of the following statements are true for Rohan Toys:

A new supplier has taxable intra-State sales, exempt intra-State sales and export sales of goods. He should get himself registered under GST law, where

What is the validity of the registration certificate issued to casual taxable person and non-resident taxable person?

Eligibility of credit on capital goods in case of change of scheme from Composition scheme to Regular scheme

GST TDS provisions can apply where total value of such supply, under a contract, exceeds rupees .

Place of supply of food taken on board at Delhi for an aircraft departing from Delhi to Bangalore via Hyderabad is

Determine the TOS in accordance with provisions of CGST Act, 2017. Date of actual supply of service - 10th Nov. 2019 Date of Invoice - 30th Nov. 2019 Date on which payment received - 15th Dec. 2019

Determine the TOS in accordance with provisions of CGST Act, 2017 Date of actual supply of service - 10th Nov. 2019 Date of Invoice - 30th Nov. 2019 Date on which payment received - 15th Nov. 2019

Determine the TOS in accordance with provisions of CGST Act, 2017 Date of actual supply of service - 10th Nov. 2019 Date of Invoice - 12th Dec. 2019 Date on which payment received - 30th April 2020

Determine the TOS in accordance with provisions of CGST Act, 2017 Date of actual supply of service - 10th Nov. 2019 Date of Invoice - 22th Dec. 2019 Date on which payment received - 12th Dec. 2019

A casual taxable person or a non-resident taxable person shall be required to apply for registration at least days prior to the commencement of business.

A service shall be a continuous supply of service agreed to be provided continuously or on recurrent basis under a contract when the period of service exceeds

Minimum Service periods required to constitute a continuous supply of services with periodic payment

A service would be called as continuous supply of service , if the service under a contract is provided continuously or on recurrent basis exceeding:

Suppose a dealer who is a resident of Delhi has business places both at Delhi and Uttar Pradesh. From where does he have to take GST registration?

A Company has head office in Bangalore and 4 branches in different states, all registered under GST and one ISD registered unit in Delhi. How many electronic cash ledgers will the company have?

In case of any ambiguity where the place of supply cannot be determined as provided in IGST Act, 2016 who will determine place of supply?

Tax on inter-State supplies, import into India, supplies made outside India and supplies made in SEZ shall be charged to

A taxable person whose registration has been cancelled or surrendered must file the final return of GST within

From the following information determine the reverse charge basis. Date of Invoice : 30-1-2019 Date of completion of service : 30-1-2019 Date of payment by recipient : 10-2-2019 Entry for receipt of service in recipient s books : 12-2-2019

The following categories of registered persons are not being eligible for the Composition Scheme under the CGST Act, 2017:(i) Supplier of the Restaurant Services(ii) Manufacturer of notified goods(iii) Non-resident taxable persons(iv)Casual taxable person

Suppose one Multi National Company (MNC) has places of business all over India. Can such an MNC take a single centralised GST registration?

Unless and until notified, IGST shall not be levied on the inter-State supply of which of the following.

Which of the following services are covered under Reverse Charge Mechanism of CGST Act, 2017?(i) Legal Consultancy(ii) Goods Transport Agency(iii) Manpower Supply(iv) Rent-a-Cab

What is the rate applicable under CGST to a registered person being a hotelier (providing restaurant and accommodation services) opting to pay taxes under composition scheme?

Five petroleum products viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel have been kept out of GST .

The items which will be taxable both under Central Excise Law and the GST even after the implementation of the GST Act.