1. Tax on inter-State supplies, import into India, supplies made outside India and supplies made in SEZ shall be charged under………

2. When a person evades GST or avails of input tax credit exceeding ₹ 500 lakhs he is liable for the following punishment:

3. Section 2(62) of CGST Act, 2017 specify input tax in relation to a registered person, which means the Central Tax, State Tax, Integrated Tax or Union Territory Tax charged on any supply of goods or services or both made to him but does not include :

4. Which of the following though shown in Bill will not be included in determining the value of supply for the purpose of GST

5. The base Financial Year for the purpose of calculating compensation amount payable to the State as per Goods & Services Tax (Compensation to States) Act, 2017 shall be taken:

6. The maximum validity period of the certificate of registration issued to a casual and non-resident taxable person as per Section 27 of the CGST Act, 2017 is:

7. The stipulated time limit within which inputs and capital goods sent to a job working in job work, shall be brought back and beyond that period it will be treated as supply and tax is payable by the principal as per CGST Act, 2017 is…….

8. When a special audit is directed under GST with the prior approval of the Commissioner the audit report signed and certified must be submitted within ……..days

9. Mishra Enterprises had made supplies of ₹ 5,50,000 to Bee Kay Enterprises. Municipal Authorities of Jaipur on such supplies levied the tax @ 10% of ₹ 55,000. CGST and SGST chargeable on the supply was of ₹ 66,000. Packing charges not included in the price of ₹ 5,50,000 amounted to ₹ 15,000. A subsidy of ₹ 25,000 was received from an NGO on the sale of such goods and the price of ₹ 5,50,000 is after taking into account the amount of subsidy so received. The discount offered is @ 1% which was mentioned on the invoice. The value of supply, in this case, shall be…….

10. The Electronic Liability Register specified under section 49(7) of the CGST Act, 2017 as per Rule 85 of the CGST Rules, 2017 shall be maintained in Form……..for each person liable to pay tax, penalty, late fees or any other amounts payable by him on the common portal which shall be debited to the said register

11. Mani gave goods for processing by Murali. While Mani is registered in GST, Murali is not registered in GST. Both are in Chennai. The processing is liable for GST @ 596. The goods were received after processing on 11.7.2018. Entries in the books were made by Mr Mani on 12.7.2018. The delivery challan was also received on 11.7.2018. Job work charges amount to ₹ 1,00,000 (without GST). When and how much is the GST liability? And who must pay,11.7.2018; ₹ 5

12. Any person required to deduct tax or required to collect tax at source under GST as per Rule 12 shall electronically submit an application for the grant of registration in Form……..and after verification of the application, the proper officer may grant the registration and issue the certificate of registration in Form…….,GST REG-5

13. Section 24 of the CGST Act, 2017 lists categories of persons who are required to take registration even if they are not covered under section 22 of the Act. Find out from the following categories of persons who are being required to take registration as per section 24 of the CGST Act, 2017:
(i) Casual taxable person
(ii) Non-resident taxable person
(iii) Recipient of service under reverse charge
(iv) Inter-state supplier of goods
(v) Input service distributor
Select the correct answer from the options given below:

14. The exempt supply has been defined as the supply of any goods/services/ both, which attract a Nil rate of tax, or which may be wholly exempt from tax, and therefore, includes non-taxable supplies. Which of the following is covered as an exempt supply under GST

15. Consumer Welfare Fund has been constituted by the Government of India and as per section 57 of the CGST Act, 2017, the following amounts will be credited to this fund:
(i) Amount referred to in section 54(5)
(it) Refund of tax in pursuance of section 77
(iii) Income from investment of the fund amount
(iv) Refund of unutilized input tax credit
Select correct answer from the options given below:

16. When the goods are sent to the job worker input tax credit will be reversed if the goods are not received back by the principal after completion of job work within……..of being sent out

17. Section 51 of the CGST Act, 2017 mandates deduction of tax at source (TDS) at a specified percentage by the Government or Local Authorities from the payments made or credited to the supplier where the value of supply under a contract exceeds the specified limit. State the specified percentage of TDS and the threshold limit of taxable goods or services or both under the contract …….

18. Every supplier as per section 22 of the CGST Act, 2017 shall be liable to be registered under this Act in the State where he makes taxable supplies of goods or services or both if his aggregate turnover in the Financial Year exceeds…….

19. The proceeds of the cess and such other amounts as being recommended by the GST Council shall be credited to a non-lapsable fund known as:

20. GST Council is being constituted for making a recommendation on various issues relating to policy making, formulation of principle and implementation of policies relating to CGST Act, 2017. It is thus…….

21. XYZ Co. Ltd. registered under GST has to maintain accounts and records until the expiry of……..months from the due date furnishing the annual return for the year

22. 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

23. Section 35(5) of the Central Goods & Services Tax (CGST) Act, 2017 mandates that every registered person must
get his accounts audited by a……..if his aggregated turnover during a financial year exceeds ₹…….,Chartered Accountant or Company Secretary

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

25. Section 24 of the CGST Act, 2017 lists categories of persons who are required to take registration even if they are not covered under section 22 of the Act. Find out from the following categories of persons who are being required to take registration as per section 24 of the CGST Act, 2017:
(i) Casual taxable person
(ii) Non-resident taxable person
(iii) Recipient of service under reverse charge
(iv) Inter-state supplier of goods
(v) Input service distributor
Select the correct answer from the options given below: