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CMA Intermediate Exam: Indirect Taxation 2 (Fill Blanks)
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CMA Intermediate Exam: Indirect Taxation 2 (Fill Blanks)
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25 Questions

1. Mr. C, a practicing CMA, provided services to The Institute of Cost Accountants of India by way of teaching to students is a _______ (taxable/ exempted) service

2. Every person who is liable to be registered under GST shall apply for registration in form _____________

3. Due date of filing GSTR-4 is ____ of the month following the quarter

4. For delayed payment of GST, interest is payable at ___% per annum

5. The form of return which is to be filed by the input service distributor is __________

6. Where any article exported by an exporter to India at less than its normal value, the Central Govt., may impose ____________ upon such importation into India.

7. If the ECO (e-commerce operator) is located in taxable territory, then person liable to pay tax is ___________

8. In case of supply of goods by a composite dealer, the registered person shall issue ________.

9. In GST, details of inward supplies of taxable goods or services for claiming input credit are to be furnished in form no. _________________

10. If the assessment is delayed for imported goods, then those goods can be stored in public warehouse without executing a bond, is called ___________________

11. R has started business of supplying toys in J&K. He is required to obtain registration if his aggregate turnover during a financial year exceeds _________

12. GST is __________ based consumption tax.

13. The place of supply for post paid telecommunication services will be the ________.

14. As per the GST law, every registered taxable person must maintain account books and records for at least __________ from the due date of furnishing of annual return for the year pertaining to such return

15. Certificate of registration for GST shall be granted in Form ______

16. Transport of Milk is _________ supply

17. ___________ goods must be same in all respects, except for minor differences in appearance

18. _________ means where goods are cast into sea to reduce weight of ship to prevent it from sinking and the thrown goods sink

19. In case of death of a tax payer __________ can request for cancellation of registration

20. Direct taxes are _________ in nature

21. The effective rate of customs duty on baggage is ______

22. Registration certificate granted to casual taxable person or non-resident taxable person will be valid for ___ days from the effective date of registration

23. The time limit beyond which if goods are not returned the capital goods sent for job work shall be treated as supply ______

24. Indirect taxes are ______ based taxes

25. _________ supply means the supply of goods or services, which constitute the predominant element of a composite supply and to which another supply is ancillary/secondary