15.

RETURNS
1) Kalim & Associates made an application for cancellation of GST registration in the
month of March due to closure of its business. Its application for cancellation of
GST registration was approved w.e.f. 4th September by the proper officer by
passing an order for the same on 14th September. In the given case, Kalim &
Associates is:
(a) required to file Final Return on or before 4th December
(b) not required to file Final Return
(c) required to file Final Return on or before 30th September
(d) required to file Final Return on or before 14th December

2) The due date of filing Final Return is .

(a) 20th of the next month
(b) 18th of the month succeeding the quarter
(c) within 3 months of the date of cancellation or date of order of
cancellation, whichever is later
(d) 31st December of next financial year

3) While filing GSTR-3B of a taxable person registered in GST, which of the following
need not be mentioned in the form GSTR-3B?
a) Summary of Outward Supplies
b) Invoice-wise details of Outward Supplies
c) Payment of tax under Reverse charge mechanism
d) Eligible Input Tax Credit as per GSTR-2B

4) Nirmaan Industries, registered in Faridabad (Haryana) has purchased goods from 3

suppliers registered in Delhi and 2 suppliers registered in Punjab. One supplier from
Delhi failed to file his GSTR-1 on time (assuming no supplier has opted for QRMP
Scheme).
Now Nirmaan Industries wants to evaluate its tax payable in cash for the subject
month and check which company has failed to file their GSTR-1 to calculate available
input tax credit.
Which form should Nirmaan Industries check to calculate available and eligible Input
Tax Credit?
a) GSTR-2A
b) GSTR-1
c) GSTR-2B
 d) GSTR-3B

5) Mr. Rishabh Gaba, registered under GST in Delhi had turnover of 75 lakh in the
previous year. He has registered himself under composition scheme in GST as he
projects his sale to be below Rs. 1.5 crores in the forthcoming years and all sales will
take place within Delhi.
He has deposited his tax quarterly. He wants to file the return of his company
Rishabh Engineering Works on yearly basis.
Which form Mr. Rishabh Gaba should use for furnishing the yearly return of his
company?
a) Form GST CMP-08
b) Form GSTR-9
c) Form GSTR-4
d) Form GSTR-10

6) ABC Ltd. supplied certain taxable goods at list price of Rs. 1,53,000 to PQR Ltd.
Considering that the goods are of brittle nature, PQR Ltd. had asked for appropriate
packing of the same to avoid breakage during transportation.
ABC Ltd. additionally charged Rs. 5,500 towards packing charges. ABC Ltd. has also
received subsidy of Rs. 2,800 per item from State Government on sale of each such
items.
Determine the value of taxable supply assuming that cash discount is allowed at the
rate of 2.5% on list price of goods.
a) Rs. 1,57,267
b) Rs. 1,54,675
c) Rs. 1,57,475
d) Rs. 1,54,538

7) The due date of filing Final Return is----.

a) 20th of the next month
b) 18th of the month succeeding the quarter
c) within 3 months of the date of cancellation or date of order of
cancellation, whichever is later
d) 31st December of next financial year

8) Mr. Ritesh runs an e-commerce website “Flip-over” and he has registered himself as
an E-commerce operator (ECO) under GST in Delhi. Being an ECO, Flip-over needs to
furnish the details of supplies on which it has collected TCS.
Which form does Mr. Ritesh need to file?
 a) Form GSTR-8
b) Form GSTR-5
c) Form GSTR-11
d) Form GSTR-7

9) Jayanti Candles & Co. registered in Maharashtra, supplies commercial grade candles
to its customers PAN India. On 24th August 2023, its Accountant received a call from
a customer in Orissa that its GST-2B has not reflected a bill dated 22nd April 2023 till
now.
On checking, he found that the bill has been inadvertently entered in GSTR-1 of April
2023 in the name of a party in Karnataka.
In which return can the bill be amended by the Accountant of Jayanti Candles & Co.?
a) GSTR-1 of April 2023
b) GSTR-3B of April 2023
c) GSTR-1 of August 2023
d) GSTR-3B of August 2023

10) Shubham Traders Pvt. Ltd. is registered in Meghalaya (a North- Eastern State). Its
turnover in the immediate previous financial year is Rs. 4.95 crore.
While filing its GSTR-1 for the current financial year, the accountant is preparing the
HSN Summary but is unaware about the number of digits of HSN code to be
mentioned in GSTR-1.
How many digits of HSN code is mandatory to be mentioned in GSTR-1 of Shubham
Traders Pvt. Ltd.?
a) 6 digits HSN
b) 4 digits HSN
c) Only description of goods
d) 8 digits HSN

11) RR Stationers, dealers of wholesale and retail stationary items, are registered under
QRMP scheme in GST for the Financial year 2023-24.
It has opted for Fixed sum method of tax payment in the previous quarter (April-
June) and tax paid in cash was Rs. 10,000 in April under GST PMT-06, Rs. 12,000 in
May under GST PMT-06 and Rs. 7,000 in GSTR-3B of the quarter filed on 24th July
2023.
Now RR Stationers want to deposit tax for the month of July 2023 under QRMP
Scheme (Fixed Sum payment method). Determine the amount of tax to be deposited
for the month of October 2023 under this scheme?
a) Rs. 2,450
b) Rs. 7,700
c) Rs. 10,150
d) Rs. 4,200