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CA Intermediate GST (Indirect Tax) MCQ

1. In case of Goods Transport Agency (GTA) services, tax is to be paid under forward charge if:

 
 
 
 

2. In case of taxable supply of services by a non- banking financial company (NBFC), invoice shall be issued within a period of______from the date of supply of service.

 
 
 
 

3. 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

 
 
 
 

4. A person having business verticals in a State obtain a separate registration for each business vertical.

 
 
 
 

5. Invoice shall be prepared in
(i) ___________ in case of taxable supply of goods and in
(ii) in case of taxable supply of services.

 
 
 
 

6. GST is payable by recipient of services in the following cases:-
(i)Services provided by way of sponsorship to ABC Ltd.
(ii)Services supplied by a director of Galaxy Ltd. to Mr. Krishna.
(iii)Services by Department of Posts by way of speed post to MNO Ltd.
(iv)Services supplied by a recovering agent to SNSP Bank

 
 
 
 

7. Mr. X, a registered supplier of Meghalaya wants to opt for composition levy. The turnover limit for composition levy is-

 
 
 
 

8. How the aggregate turnover is calculated for computing threshold limit of registration?
(i) Aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person having same PAN computed on all India basis.
(ii) Aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person computed for each state separately.
(iii) Aggregate value of all taxable intrastate supplies, export of goods/services and exempt supplies of a person having same PAN computed for each state separately.
(iv) Aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods/services and interstate supplies of a person having same PAN computed on all India basis and excluding taxes if any charged under CGST Act, SGST Act and IGST Act.

 
 
 
 

9. Transport of______________by rail are exempt from GST:

 
 
 
 

10. Transportation of goods by……..are exempt from GST.
(i) road
(ii) inland waterways
(iii) goods transportation agency
(iv) courier agency

 
 
 
 

11. Discount given after the supply is deducted from the value of taxable supply, if –

 
 
 
 

12. What is the due date for payment of tax?

 
 
 
 

13. 8 Transportation of by rail from Chennai to Gujarat are exempt from GST.
(i) pulses
(ii) military equipments
(iii) electric equipments
(iv) biscuits

 
 
 
 

14. Which of the following statements are correct?
(i) Revocation of cancellation of registration under CGST/SGST Act shall be deemed to be a revocation of cancellation of registration under SGST/CGST Act.
(ii) Cancellation of registration under CGST/SGST Act shall be deemed to be a cancellation of registration under SGST/CGST Act.
(iii) Revocation of cancellation of registration under CGST/SGST Act shall not be deemed to be a revocation of cancellation of registration under SGST/CGST Act.
(iv) Cancellation of registration under CGST/SGST Act shall not be deemed to be a cancellation of registration under SGST/CGST Act.

 
 
 
 

15. Balance in electronic credit ledger can be utilized against which liability?

 
 
 
 

16. Which of the following persons is required to obtain compulsory registration?

 
 
 
 

17. Which of the following persons is not eligible for composition scheme even though their aggregate turnover does not exceed Rs. 1 crore in preceding FY, in Uttar Pradesh?

 
 
 
 

18. For banking companies using inputs and input services partly for taxable supplies and partly for exempt supplies, which of the statement is true?

 
 
 
 

19. A supplier takes deduction of depreciation on the GST component of the cost of capital goods as per Income- tax Act, 1961. The supplier can-

 
 
 
 

20. Mr. Narayan Goel has booked a room on rent in Sunshine Hotel for the purpose of lodging on 10.08.20XX. GST is not payable by Mr.Narayan Goel in case rent for the same is

 
 
 
 

21. The term ‘goods’, as defined under section 2(52) of the CGST Act, 2017, does not include-

 
 
 
 

22. Which of the following are services exempt from GST?

 
 
 
 

23. Which of the following shall be discharged first, while discharging liability of a taxable person?

 
 
 
 

24. An exempt supply includes-

 
 
 
 

25. Which of the following services are not exempt from GST?

 
 
 
 

26. The time of supply of service in case of reverse charge mechanism is

 
 
 
 

27. Which of the following services does not fall under reverse charge provisions as contained under section 9(3) of the CGST Act-

 
 
 
 

28. Services by way of warehousing of is exempt from GST.
(i) pulses
(ii)milk
(iii)salt
(iv)rice

 
 
 
 

29. Can a registered person opting for composition scheme collect GST on his outward supplies?

 
 
 
 

30. Within how many days an application for revocation of cancellation of registration can be made?

 
 
 
 

31. Rama Ltd. has provided following information for the month of September:
(i) Intra-State outward supply ` 8,00,000/-
(ii) Inter-State exempt outward supply ` 5,00,000/-
(iii) Turnover of exported goods ` 10,00,000/-
(iv) Payment made for availing GTA services ` 80,000/- Calculate the aggregate turnover of Rama Ltd.

 
 
 
 

32. ‘P’ Ltd. has its registered office, under the Companies Act, 2013, in the State of Maharashtra from where it ordinarily carries on its business. It also has a warehouse in the State of Telangana. What will be the place of business of ‘P’ Ltd. under the GST law?

 
 
 
 

33. Where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued:

 
 
 
 

34. The registration certificate granted to Non resident taxable person is valid for days from the effective date of registration.

 
 
 
 

35. Services by way of admission to are exempt from GST.

 
 
 
 

36. Which of the following services received without consideration amount to supply?
1) Import of services by a person in India from his son well-settled in USA
2) Import of services by a person in India from his brother well-settled in Germany
3) Import of services by a person in India from his brother (wholly dependent on such person in India) in France
4) Import of services by a person in India from his daughter (wholly dependent on such person in India) in Russia

 
 
 
 

37. In which of the following situations, taxpayer needs to reverse the credit already taken?

 
 
 
 

38. What is the validity of the registration certificate?

 
 
 
 

39. A non-resident taxable person is required to apply for registration:

 
 
 
 

40. Warehousing of is exempt from GST.
1) Rice.
2) Minor forest produce
3) Jaggery
4) Whole gram

 
 
 
 

41. Which of the following statement is true for Mr. X, a casual taxable person?

 
 
 
 

42. If the goods are received in lots/installment, ——————————

 
 
 
 

43. Mr. X, a registered person deals in supply of taxable goods. He need not issue tax invoice for the goods supplied on 16.04.20XX as the value of the goods is..

 
 
 
 

44. The persons making inter-State supplies from Madhya Pradesh is compulsorily required to get registered under GST,

 
 
 
 

45. Registration certificate granted to casual taxable person or non-resident taxable person will be valid for:

 
 
 
 

46. Within how many days a person should apply for registration?

 
 
 
 

47. The due date of filing Final Return is_________.

 
 
 
 

48. ITC of motor vehicles used for_______________is allowed.

 
 
 
 

49. Which of the following services are exempt under GST?

 
 
 
 

50. Input tax credit is not available in respect of

 
 
 
 


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All the best.

Syllabus for GST in CA Intermediate/IPCC

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