Reverse charge mechanism

Sr. No. Question and Answer

1. Reverse Charge it is applicable:

(a) Only on intra state supplies

(b) Only on inter-state supplies
(c) On both intra and interstate supplies
(d) None of the above
2. XX, registered in Delhi, purchased books from PC Traders, registered in Uttar
Pradesh.
Books are exempt from GST. XX arranged the transport of these books from a
goods transport agency GTA) which charged a freight of Rs. 9,000 for the same.
GST is payable @ 5% on such GTA services as GTA is not opting to pay GST
under forward charge. Which of the following statement is correct in the given
context:

(a) GST of & 450 is payable by XX on reverse charge basis.

(b) Supply of goods and supply of GTA service is a composite supply wherein
supply of goods is the principal supply and since, principal supply is an exempt
supply, no tax is payable on freight.
(c) Since, exempt goods are being transported, service provided by GTA for
transporting the same is also exempt.
(d) GST of ₹450 is payable by the GTA.

3. Sindhu Transporters, an unregistered Goods Transport Agency, provides the

services of transportation of goods by road to Bindusaar Manufacturers, registered
under GST. GST is payable by....... in the given case.

(a) Sindhu Transporters; 5%

(b) Sindhu Transporters; 12%
(c) Bindusaar Manufacturers; 5%
(d) Bindusaar Manufacturers; 12%

4. Mr. Alok had to transport his personal goods from Mumbai to Goa. He contacts
Sigma travel services. Sigma travels is passenger bus traveler and also does
 transportation of goods i.e., Goods Transport Agency. He transports goods of all
persons including non- passengers.

Mr. Alok hands over the goods to Sigma travel services. Sigma travels issues
consignment note for his goods. Alok is an unregistered person.What will be GST
scenario in this case?

(a) Goods transport agency service rendered to unregistered person is exempt from
tax
(b)Goods transport agency is required to pay GST under reverse charge for service
rendered to un-registered person
(c) Unregistered person is required to pay GST to transport agency which in turn
will be deposited by Goods transport agency to government.
(d)None of the above
5. Services provided by Department of Posts and the Ministry of Railways (indian
Railways); to a business entity. The GST is liable to be paid by

(a) Business entity

(b) Department of Posts and the Ministry of Railways (Indian Railways);
(c) Exempted supply
(d) Not at all supply

6. Services by a Recovery Agent to M/s ZZZ bank Ltd., is liable for GST in the hands
of:

(a) M/s ZZZ bank Ltd.

(b) Recovery Agent
(c) Both the above
(d) None of the above
7. Security service provided (by way of supply of security personnel to any person
including government and local authority registered under CGST Act, 2017 is
taxable under reverse charge whether or not such entities are making taxable
supplies under GST. State the validity of this statement.
(a) Valid
(b) Invalid
8. M/s. PQR Ltd. has availed rent-a-cab service from M/s ABC Travels (Proprietor)
service, where GST is not charged @12% in the invoice, then which one of the
following is true?

(a) Reverse charge is applicable as this is a notified service.

(b) Reverse charge is applicable if, ABC Travels is not registered
(c) Joint charge is applicable
(d) None of the above

9. GST is payable by the recipient under reverse charge on:

(a)Sponsorship services
(b) Transport of goods by rail
(c) Transport of passengers by air
(d) All of the above
10. Nilanchal Chamber of Commerce organized a business summit. Safal Private
Limited, a manufacturer of readymade garments, sponsored the summit and paid a
sponsorship fees of ₹1,20,000 to Nilanchal Chamber of Commerce. Mr. Godbole,
an independent director of Safal Private Limited, provided the services worth
₹50,000 to the company. The value on which Safal Private Limited is liable to pay
GST is …

a) ₹1,20,000
(b) ₹1,70,000
(c) ₹50,000
(d) Nil
11. Which of the following services does not fall under reverse charge provisions as
contained under section 9(3) of the CGST Act?

(a) Services supplied by arbitral tribunal to business entity located in Ladakh

(b) Sponsorship services provided to a partnership firm located in Jammu &
 Kashmir
(c) Sponsorship services provided to a body corporate located in Kerala
(d) Service of renting of motor vehicle for passengers provided to a recipient other
than body corporate

12. GST is not payable by recipient of services in the following cases:

i. Services provided by way of sponsorship to ABC Ltd. located in India.
ii. Services supplied by a director (registered under GST) of Galaxy Ltd. to Mr.
Krishna
iii. Services by Department of Posts by way of speed post to MNO Ltd. located
in India.
iv. Services supplied by a recovering agent to SNS Bank located in India.

(a) (i) & (iii)

(b) (i) & (iv)
(c) (ii) & (iii)
(d) (ii) & (iv)
13. M/s ABC Pvt. Ltd. a small builder & promoter registered under GST, made
purchases of cement from a supplier Mr. Ravi (an unregistered Person). The
volume of purchases made from an unregistered supplier does not exceeds 20% of
the total purchases i.e. the purchases made from registered supplier is more than
80% of the total purchases.
You are required to identify the person who is liable to pay tax under GST in the
above given case.
(a) M/s ABC Pvt. Ltd.
(b) Mr. Ravi
(c) Supplier who is registered under GST
(d) No person shall be liable to pay GST
14. Which supply of service is specified under section 9(5).

(a) Supply through ECO - transportation of passengers any motor vehicle except
omnibus.
(b) Supply through ECO - renting of accommodation by unregistered hotels
(c) Supply through ECO - service by unregistered plumber, housekeeper etc.
(d) Supply through ECO - Restaurant service other than the service supplied by
restaurant, eating joints etc. located at specified premises
(e) All of the above
15. Who will legislate GST Law?
(a) State Legislature
(b) Parliament
(c) Both
(d) Depends upon nature of Supply
16. What kind of tax GST called as?
(a) Consumption based tax
(b) Movement based tax
(c) Destination based tax
(d) None of the above

17. Alcoholic Liquor for human consumption is subjected to

(a) State excise duty
(b) Central sales tax/Value Added Tax
(c) Both (a) and (b)
(d) GST
18. Which of the following statement is incorrect?
(a) Alcoholic liquor for human consumption is outside the realm
(b) Manufacture/ production of alcoholic liquor is subject to State excise duty.
(c) Inter- State/intra-State sale of the alcohol is subject to CST/VAT respectively.
(d) Alcoholic liquor for human consumption is subject to GST.
19. Tobacco is:
(a) exempt from GST.
(b) subject to both GST and central excise duty.
(c) outside the realm of GST.
(d) subject to GST only.
20. Presently,..........is leviable on...........petroleum and diesel.
(a) GST; supply
 (b) Central excise duty; manufacture/production
(c) Central sales tax; inter-State sale
(d) Value Added Tax; intra-State sale
(e) State excise duty; manufacture
21. ........... leviable on...... Tobacco.
(i) GST; supply
(ii) Central excise duty; manufacture / production
(iii) Central sales tax; inter-State sale
(iv) Value Added Tax; intra-State sale
(v) State excise duty; manufacture
Choose the most appropriate option.

(a) (ii),(iii),and(iv)
(b) (i)
(c) (i)and(ii)
(d) (i)and(iv)
22. ........ leviable on of opium & Indian hemp.
(a)GST; supply
(b) Central excise duty; manufacture
(c) Central sales tax; inter-State sale
(d) Value Added Tax; intra-State sale
(e) State excise duty; manufacture
Choose the most appropriate option.

(a) (ii),(iii),and(iv)
(b) (i)
(c) (i)and(v)
(d) (i)and(ii)
23. Various taxes have been subsumed in GST to make one nation one tax one market
for consumers. Out of the following, determine which taxes have been subsumed
in GST.

(i) Basic customs duty levied under Customs Act, 1962

(ii) Taxes on lotteries
(iii) Environment tax

(a) (ii)
(b) (ii) and (iii)
(c) (iii)
(d) (i), (ii) and (iii)
24. Which of the taxes is/are not subsumed in GST?
(i) Service tax
(ii) Customs tax
(iii) Luxury tax
(iv) Tax on lottery, betting and gambling
(v) Entertainment tax levied by local bodies

Choose the most appropriate option

(a) (ii)
(b) (ii) and (v)
(c) (i), (iii), (iv) and (v)
(d) (v)
25. What does dual GST concept mean?

(a) Charging CGST and IGST

(b) Charging SGST and IGST
(c) Charging both CGST and SGST
(d) None of the above

26. From the following, Who will be the members of the GST council?
1. Union Finance Minister
2. Union Minister of state in charge of Revenue or Finance
3. Chief Minister of State
(a) 1 & 3
(b) 1& 2
(c) 2 & 3
(d) All of the above
27. The recommendation of the GST Council will be……..

(a) Mandatory
(b) Only Advisory Power
(c) Mandatory and Sometimes Advisory
(d) Mandatory on states only
28. ……………. Provides that no tax shall be levied or collected except by authority
of law.

(a) Article 269

(b) Article 245
(c) Article 265
(d) Article 246
29. GSTN is a ………

(a) Non-Profit organisation

(b) Profit organisation
(c) None of the above
(d) One Person Company
30. Which of the following is not the role of GSTN in GST regime?

(a) Facilitating registration, forwarding return to Central and State authorities

(b) Computation and Settlement of IGST, matching tax payment details with
banking network
(c) Providing platform for litigation
(d) Providing various MIS reports to Central and State Governments, providing
analysis on tax payer’s profile, running matching engine, reversal and reclaim of
Input tax Credit
31. Whether IGST revenue is to be apportioned to state?

(a) No
(b) Yes- apportioned to origin state
(c) Yes- apportioned to destination state
(d) Discretion of Parliament
32. ITC of IGST can be utilised for payment of

(a) Only CGST

(b) Only SGST
(c) Only CGST & SGST
(d) 1st IGST then, CGST & SGST in any order
33. ITC of CGST can be utilised for payment of

(a) Only CGST

(b) Only SGST
(c) 1st CGST & then IGST
(d) 1st IGST then CGST
34. ITC of SGST can be utilised for payment of

(a) Only CGST

(b) Only SGST
(c) 1st IGST & then SGST
(d) 1st SGST & then IGST
35. TT Pvt. Ltd., registered in Rajasthan, furnished following information for the
month of June: (i) Inter-State sale of goods for 1,25,000 to JJ Enterprises registered
in Haryana (ii) Inter-State purchases of goods from XYZ company, registered in
Punjab, for 40,000 (iii) Intra-State purchases of goods from RR Traders, registered
in Rajasthan, for 65,000 The applicable rate of GST is 18%. All the above amounts
are exclusive of taxes. GST liability payable in cash is-

(a) CGST₹1,800 & SGST₹1,800

(b) SGST ₹3,600
(c) IGST ₹3,600
(d) CGST ₹3,600

36. Goods as per section 2(52) of the CGST Act,2017 includes

 (i) Actionable Claims
(ii) Growing Crops attached to the land agreed to be severed before supply
(iii) Money
(iv) Securities

(a) (i) and (iii)

(b) (iii) and (iv)
(c) (i) and (ii)
(d) (ii) and (iii)
37. Which of the following is not considered as ‘Goods’ under the CGST Act, 2017?

(i) Ten- Paisa Coin having sale value of ₹ 100

(ii) Shares of unlisted company
(iii) Lottery Tickets

(a) (i)
(b) (ii)
(c) (ii) and (iii)
(d) (i), (ii) and (iii)
38. Which of the following activities will be considered as a supply of service?

(a) Mr A borrows an amount of ₹ 1,50,000 from one of his relatives Mr Q and

agrees to repay the entire amount with interest after a year
(b) M/s Raj enterprises applied for loan from SBI Bank Against which a processing
fees and interest is charged by the bank
(c) Mr H exchanged INR against purchases of US $ for which a commission was
charged
(d) All of the above
39. An exempt supply includes-

(i) Supply of goods or services or both which attracts Nil rate of tax
(ii) Non-taxable supply
(iii) Supply of goods or services or both which are wholly exempt from tax under
section II of the CGST Act or under section 6 of IGST Act

(a) (i)
(b) (i) and (ii)
(c) (ii) and (iii)
(d) (i),(ii) and (iii)
40. Which of the following is treated as exempt supply under the CGST Act, 2017?

(i) Sale of Liquor

(ii) Supply of health care services by a hospital
(iii) Transmission of electricity by an electricity transmission utility

(a) (i)
(b) (ii)
(c) (ii) and (iii)
(d) (i),(ii) and (iii)

41. After using a car for personal purpose for a year, an individual sells it to a car
dealer. Is this supply under GST Act?

(a) Yes, as supply includes sales

(b) No, as transaction is not in course or furtherance of business
(c) Yes, in some cases as per proper officer
(d) None of the above
42. Mr A, is a well-known singer. He receives a life-time achievement award which
consist of a memento and a cheque of ₹10,00,000. It is:

(a) Supply and Chargeable to GST

(b) Supply but not chargeable to GST
(c) Not supply and hence not chargeable to GST
(d) None of the above
43. Mr Amar being a managing director of Alpha Project Pvt. Ltd. made gifts to his
employee’s worth of INR 60,000 each for assisting in the architectural work of his
house. Does the same be considered as supply?
 (a) Yes, since the value of gifts exceed the provided limit of INR 50,000
(b) No, since the gift is not made in course or furtherance of business
(c) As per the option of appropriate authority
(d) Either b or c above
44. A ltd. Holding entity made certain transfer of fixed asset on permanent basis to its
subsidiary X Ltd. Without any consideration on which ITC is claimed (holding
entity). Does the same classify as a supply under GST?

(a) Yes, it is treated as supply

(b) No, it is not treated as supply
(c) On prior Permission of Government
(d) Both a & c above
45. Which of the following statement is true under GST law?

(a) Grand-parents are never considered as related person to their grand-son/ Grand
daughter
(b) Grand-parents are always considered as related person to their grand-son/
Grand daughter
(c) Grand-parents are considered as related person to their grand-son/ Grand-
daughter only if they are wholly dependent on their grand-son/grand-daughter
(d) Grand-parents are considered as related person to their grand-son/ Grand-
daughter only if they are not dependent on their grand-son/grand-daughter
46. ABC pvt. Ltd. Makes certain supplies to Mr X and Mr Z. Both of them holds 51%
of the voting rights in the company and exercise major stake in the decision
making. Does the same supply stands as related party transaction?

(a) Yes, it is related party transaction

(b) No, it is not related party transaction
(c) As per the opinion of the appropriate authority
(d) None of the above
47. A Ltd (GST registered in Delhi) appointed Mr C (UP), to act as his agent and
supply goods on his behalf to buyer in UP. A Ltd Dispatched first lot of 10,000
units to Mr C (UP) for sales to buyer in UP paying IGST on such dispatched
supply. These GST paid goods were subsequently sold by Mr C (UP) the agent. He
issued his invoice to the buyer too. Such Subsequent sale to buyer-

(a) Shall not attract GST as GST has already been paid on such goods
(b) Shall attracts GST as further supply
(c) Shall attracts GST as further supply – Such further GST payable by Principal
(A Ltd)
(d) Shall attract GST as further supply – Such further GST payable by agent (Mr
C)
48. Ramaiyaa has rececived the architect services for his house from an architect
located in New York at an agreed consideration of $ 5,000. Whether the import of
service is treated as supply under GST??
(a) Yes, as service is imported for a consideration
(b) No, as import is not in course or furtherance of business
(c) Yes, at the option of proper officer
(d) none of the above
49. Mr. Venkat hired a professional firm based in UK to receive the legal consultancy
services for his family dispute. The services received by Mr. Venkat ……….. in
case such services are received by Mr. Venkat
(i) free of cost or
(ii) for a consideration of US $1,000.

(a) (i) amount to supply, (ii) amount to supply

(b) (i) do not amount to supply, (ii) amount to supply
(c) (i) amount of supply, (ii) do not amount to supply
(d) (i) do not amount to supply, (ii) do not amount to supply
50. Mr. A has received technical consultancy services from IT Star Consultants, USA.
The import of technical consultancy will not be liable to GST if-

(i) Mr. A pays some consideration for the services received

(ii) Mr. A pays some consideration for the services received and if Mr. A uses the
said service for business purposes
(iii) Mr. A uses the said service for business purposes even though he does not pay
 any consideration for the same
(iv) Mr. A uses the said service for personal purposes and does not pay any
consideration for the same and is also a partner in IT Star Consultants
(v) Mr. A uses the said service for business purposes and does not pay any
consideration for the same and is also a partner in IT Star Consultants

a) (i), (ii), (v)

b) (ii), (iii) and (v)
c) (iii), (iv)
d) (iii), (iv) and (v)

51. Which of the following services received, in the course or furtherance of business,
without consideration amount to supply?

(i) Import of services by a person in India from his son well-settled in USA
(ii) Import of services by a person in India from his brother well settled in
Germany
(iii) Import of services by a person in India from his brother (wholly dependent on
such person in India) in France
(iv) Import of services by a person in India from his daughter (wholly dependent
on such person in India) in Russia

(a) i, iii and iv

(b) ii, iii and iv
(c) ii and iii
(d) i and ii
52. Determine which of the following independent cases will be deemed as supply
even if made without consideration in terms of Schedule I of the CGST Act, 2017?

(i) AB & Associates (Registered under GST) transfers stock of goods from its
Mumbai A branch to Kolkata depot for sale of such goods at the depot.

(ii) Mr. Raghuveer, a dealer of air-conditioners permanently transfers the motor

vehicle free of cost. ITC on said motor vehicle is blocked.
(iii) Mrs. Riddhi, an employee of Sun Ltd., received gift from her employer on the
occasion of Diwali worth Rs.21,000

(a) (i)
(b) (ii)
(c) (iii)
(d) Both (i) and (ii)
53. Which of the following activities is a supply of services?
(i) Transfer of right in goods / Undivided share in the goods without transfer of
title in goods.
(ii) Transfer of title in goods
(iii) Transfer of title in goods under an agreement which stipulates that the property
shall pass at a future date upon payment of full consideration as agreed.

(a) (i)
(b) (iii)
(c) (i) and (iii)
(d)(i), (ii) and (iii)
54. Supply of food or drink items in a restaurant as per CGST Act is …….
(a) Supply of goods
(b) Supply of services
(c) Not a supply under GST
(d) None of the above
55. Which of the following activities / transactions qualify as supply of goods?

(a) Dhruvtara Electronics supplies washing machines to its customers.

(b) Bigbang Steels Ltd. supplies a machinery on rent to Jigayasa Manufacturers.
(c) Larsen Technicians retreads the tyre given by Deendayal Automobiles on job
work basis.
(d) Vigyaan Technologies develops a customised software for a business school.
56. Ram has received a sum of 5,00,000 from his employer on premature termination
of his contract of employment. The GST implication will be:
 (a) It is not a supply, hence not chargeable to GST.
(b) It is a supply without consideration, hence not chargeable to GST.
(c) It is a supply, hence chargeable to GST.
(d) It is supply, but exemption is there.
57. Which of the following activity is outside the scope of supply and not taxable
under GST?

(a) Services by an employee to the employer in the course of or in relation to his

employment
(b) Services of funeral
(c) Actionable claims, other than specified actionable claims.
(d) All of the above
58. Which of the following is not covered under Schedule III of CGST Act, 2017?

(a) Director's monthly salary under employment agreement

(b) Sitting fees to independent directors for attending AGMs

(c) Payment to employee for providing broking services to the employer for
purchase of commercial property. Such services do not form part of the
employment contract entered into by the employer with the employee.
(d) Both (b) and (c)
59. Assuming that all the activites given below are undertaken for a consideration,
state which of the following is not a supply of services?

(a) Renting of commercial office complex

(b) An employee agreeing to not work for the competitor organization after leaving
the current employment
(c) Repairing of mobile phone
(d) Permanent transfer of business assets on which ITC is availed OR Provision of
services by an employee to the employer in the course of employment

60. 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) & (iii)

(b) (ii) & (iv)
(c) (i) & (ii)
(d) (iii) & (iv)
61. There is the difference in taxability of goods performing part of composite supply
and mixed supply. Here are few examples from which you need to identify which
is correct example of composite supply and mixed supply?

i) Mr. A buys a car and purchases warranty and maintenance of the car by paying
nominal amount. Car, warranty and maintenance here are a mixed supply.

ii) Mr. A buys a car and purchases warranty and maintenance of the car by paying
nominal amount. Car, warranty and maintenance here are a composite supply.

iii) Mrs. A buys a microwave oven and some utensils for use in microwave oven.
Both microwave oven and utensils are sold at a single price. Microwave oven and
its utensils here are a mixed supply.

iv) Mrs. A buys chocolates, juices and biscuits from a shop. All items have
different prices. Chocolates, juices and biscuits are a mixed supply. The correct
examples of composite and mixed supply are: -

(a) i, iv
(b) ii, iii
(c) ii, iii, iv
(d) None of the above
62. Jaskaran supplies gifts packages at Rs. 30 each to its customers. Each package
 consists of 2 chocolates, 2 fruit juice bottles and a packet of toy balloons. Rates of
GST applicable on chocolates, fruit juice bottles and toy balloons are18%, 12%
and 5% respectively. Jaskaran is liable to pay GST @ …….

(a) 18%, 12% and 5% separately on value of supply of chocolates, fruit juice
bottles and toy balloons respectively.
(b) 18% on the price charged for the gifts packages
(c) 12% on the price charged for the gifts packages
(d) 5% on the price charged for the gifts packages

63. Choose the correct options for tax treatment of composite supply and mixed supply
under GST?

(a) Composite supply = supply of the principal supply

(b) Mixed supply = supply of goods or services attracting highest rate of tax.
(c) Both a & b are correct
(d) Only a is correct
64. Which of the following activities are considered neither as supply of goods nor
supply of services?

(a) Inter-State movement of trucks between distinct persons for repairs and
maintenance.
(b) Grant of mining rights by the Governments to businesses.
(c) Services provided by an employer to the employee.
(d) Lottery
65. Mr. Handsome, del-credere agent (DCA) of Charm Limited, agrees to raise
invoices in his own name and also guarantees for the realization of payments from
customers to Charm Limited. In order to realize the payments from customers on
time, he extends short-term transaction-based loans to them and charges interest for
the same. For the month of March, sale of goods by Mr. Handsome in his DCA
capacity is ₹ 2,80,000 and interest earned from the said customers for short term
credit facility provided for timely payment of dues is ₹ 20,000. Further,
commission charged from Charm Limited in respect of DCA services provided is
30,000. The value of supply of goods to customers is and value of supply of
agency services to Charm Limited is

(a) ₹2,80,000,₹ 30,000

(b) ₹20,000, Nil

(c) ₹3,00,000, ₹ 30,000

(d) ₹20,000, ₹30,000

66. Which of the following will be excluded from the computation of 'aggregate
turnover'?

(a) Value of Taxable supplies

(b) Value of Exempt Supplies
(c) Non-taxable supplies
(d) Value of inward supplies on which tax is paid on reverse charge basis

Rama Ltd. has provided following information for the month of September:
68.
(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.

(a) ₹8,00,000/-
(b) ₹23,80,000/-
(c) ₹23,00,000/
(d) ₹18,00,000/
69. What is the threshold limit of turnover in the preceding financial year for opting to
pay tax under composition scheme under section 10?
 (a) ₹20 lacs
(b) ₹10 lacs
(c) ₹1.5 Cr
(d) None of the above

70. X & Co., a supplier registered under GST in Meghalaya, wants to opt for
composition levy. The aggregate turnover limit for composition levy is-]

(a) ₹50 lakh

(b) ₹75 lakh
(c) ₹1.5 crore
(d) none of the above
71. Harish Trading Company situated in Haryana, is a dealer of seeds (exempt by
exemption notification) & chemical fertilizers (taxable). He is about to cross the
threshold limit of registration under GST and wants to opt for Composition
Scheme under section 10(1) and 10(2) of the CGST Act. His entire supply is made
exclusively within the State of Haryana. You being his Chartered Accountant,
advise whether he can so or not?

(a) Yes, since aggregate turnover is less than ₹1.5 crore.

(b) No, a person effecting supply exempted by way of exemption notification

cannot opt for composition scheme under section 10(1) and 10(2) of the CGST
Act.

(c) No, a trader cannot opt for composition scheme.

(d) No, a supplier of chemical fertilizer cannot opt for composition scheme.
72. Mr. P, a taxable person under GST, is carrying on business from different states
such as Punjab, Maharashtra, Haryana & Assam. All the business premises are
separately registered. The turnover in different states in P.F.Y. was as follows:

Punjab- ₹5 lakhs, Maharashtra- ₹8 lakhs, Haryana - ₹10 lakhs, Assam- ₹76 lakhs.
Which of the following statement is incorrect?

(a) Mr. P can opt for Composition Scheme as the aggregate turnover on all India
basis is below ₹1.5 Cr.
(b) Mr. P cannot opt for composition scheme as turnover in Assam being special
category state exceeds ₹75 lakhs
(c) Both a & b above
(d) None of the above
73. Alladin Electronics is engaged in intra-State supply of air-conditioners and has an
aggregate turnover of 90 lakh in the preceding financial year. In the current
financial year, it wishes to opt for composition scheme under section 10(1) and
10(2). It will start providing services of repairing of air conditioners also from 1st
April of current financial year. Alladin Electronics can provide services upto the
value of……….. To continue availing benefit of composition levy, in the current
financial year.

(a) ₹5 Lakh
(b) ₹4.5 Lakh
(c) ₹10 Lakh
(d) ₹9 Lakh
74. Which of the following is not eligible for opting composition scheme under sub-
sections (1) and (2) of section 10 of the CGST Act, 2017?

(a) M/s ABC, a firm selling garments solely in Ahmedabad, having aggregate
turnover of ₹78 lakh in the preceding F.Y.

(b) A start-up company exclusively operating a restaurant in Delhi, having

aggregate turnover of ₹98 lakh in the preceding F.Y.

(c) A courier service company operating solely in Mumbai having aggregate

turnover of ₹90 lakh in the preceding F.Y.

(d) A trader selling grocery items solely in Orissa having an aggregate turnover of
₹95 lakh in the preceding F.Y.
75. Which of the following persons engaged in making intra-state supplies from Uttar
Pradesh, as prescribed below, is not eligible for composition levy under sub-
sections (1) and (2) of the CGST Act, 2017 even though their aggregate turnover
does not exceed ₹1.5 crore in preceding FY?

(a) A person supplying restaurant services

(b) A person supplying restaurant services and earning bank interest
(c) A person trading in ice cream
(d) A person supplying service of repairing of electronic items
76. Can Composition scheme be availed if the registered person effects interstate
supplies including exports?

(a) Yes
(b) No
(c) Yes, subject to prior approval of the Central c Government
(d) Yes, subject to prior approval of the concerned State Government
77. Which of the following persons can opt for composition scheme?

(a) Person making any supply of goods or services which are not leviable to tax
under this Act;

(b) Person making any inter-State outward supplies of goods or services;

(c) Person effecting supply of services through an e-commerce operator liable to
collect tax at source
(d) None of the above
78. A registered person... is not eligible for composition scheme even though his
aggregate turnover does not exceed ₹1.5 crore in preceding F.Y.

(a) Trading in Pan masala

(b) Manufacturing aerated waters
(c) receiving any inter-State inward supplies of goods
(d) making supply of goods exempted by way of a notification
79. Mr. Ram, a service provider registered in Maharashtra, wants to opt for
composition scheme under sec 10(2A). The aggregate turnover of Mr. Ram in
preceding financial year, 20XX-XY was ₹45 lakhs. In the current financial year
Mr. Ram took the legal service from Mr. Vakil located in Indore and discharges the
tax liability under reverse charge on such service. Identify whether Mr. Ram is
eligible for composition scheme or not?

(a) Eligible
(b) Not eligible
80. Can a registered person opt for composition scheme only for one out of his 3
business verticals having same Permanent Account Number?

(a) Yes
(b) No
(c) Yes, subject to prior approval of the Central Government
(d) Yes, subject to prior approval of the concerned State Government
81. What will happen if the turnover of a registered person opting to pay taxes under
composition scheme during the year 20XX-XY crosses ₹1.5cr?

(a) He can continue under composition scheme till the end of the financial year

(b) He will be liable to pay tax at normal rates of GST on the entire turnover for the
financial year 20XX-20XY

(c) He will cease to remain under the composition scheme with immediate effect

(d) He will cease to remain under the composition scheme from the quarter
following the quarter in which the aggregate turnover exceed ₹1.5cr
82. Can a registered person under Composition Scheme claim input tax credit?

(a) Yes
(b) No
(c) Input tax credit on inward supply of goods only can be claimed
(d) Input tax credit on inward supply of services only can be claimed
83. Can a registered person opting for composition scheme collect GST on his outward
supplies?
(a) Yes, in all cases
(b) Yes, only on such goods as may be notified by the Central Government
(c) Yes, only on such services as may be notified by the Central Government
(d) No
84. C & Co., a registered supplier in Delhi, opted for composition levy under sub-
sections (1) and (2) of section 10 of the CGST Act, 2017. It sold goods in the
fourth quarter of a financial year for sold goods in the fourth quarter of a financial
year for 15,00,000 (exclusive of GST). The applicable GST rate on these goods is
12%. C & Co. purchased goods from Ramesh & Co., registered in Delhi, for
9,55,000 on which Ramesh & Co. had charged CGST of ₹ 57,300 and SGST of ₹
57,300. C & Co. had also purchased goods from E & Co., registered in Haryana,
for 2,46,000 on which E & Co. had charged IGST of 29,520. GST liability of C &
Co. for the fourth quarter of the financial year is-

(a) CGST 7,500 & SGST 7,500

(b) CGST 3,180 & SGST₹ 32,700
(c) CGST 32,700 & SGST 3,180
(d) Nil

85. Where goods are packed and transported with insurance, the supply of goods,
packing materials, transport and insurance is a composite supply and supply of
goods is the principal supply. Which section will govern the time of supply
provisions in this case?

(a) Section 12
(b) Section 13
(c) Section 14
(d) Section 15
86. What is time of supply of goods, in case of supplier opting for composition levy
under Section 10(1) of the CGST Act, 2017?

(a) Date of issue of invoice

(b) Date of receipt of consideration by the supplier
(c) Later of (a) or (b)
(d) Earlier of (a) or (b)
87. In case of supply of goods for 5,00,000, following information is provided.
Advance received on 1st April. Invoice Issued on 15th April. Goods removed on
25th April. What is the time of supply of goods, where tax is payable under
forward charge?

(a) 1st April

(b) 15th April
(c) 25th April
(d) 30th April
88. Bajrang Pvt. Ltd. agreed to supply goods to Bhagirathi Pvt. Ltd. for ₹ 1,50,000 on
23rd June. Next day, it removed the goods from its factory and issued the invoice
on 25th June. Payment for the goods is made by Bhagirathi Pvt. Ltd. on 15th July.
The time of supply of goods is…….

(a) 23rd June

(b) 24th June
(c) 25th June
(d) 15th July
89. Banke Bihari (Pedewala), is a famous sweets maufacturer, located and registered in
Mathura, Uttar Pradesh. He received an order for 200 Kg. of sweets on 2nd
November, 20XX from M/s. Ghoomghoom Travels (P) Ltd., located and registered
in same locality of Mathura for a total consideration of ₹1,00,000/- on occasion of
Diwali festival. All 200 Kg. sweets were delivered to M/s. Ghoomghoom Travels
(P) Ltd. on 5th November 20XX, but without invoice, as accountant of Mr. Banke
Bihari was on leave on that day. However, the invoice was raised for the same on
6th November 20XX, when the accountant joined the office after leave. Payment in
full was made on 7th November,20XX
Determine the time of supply of goods in this case.

(a) 2nd November, 20XX

 (b) 5th November, 20XX
(c) 6th November, 20XX
(d) 7th November, 20XX

90. Hanuman Pvt. Ltd. agreed to supply toys to Ganga Pvt. Ltd. for ₹1,50,000 on 23rd
June and received an advance of ₹ 1,00,000 on the same day. Next day, it removed
the toys from its factory and issued the invoice on 25th June. Balance payment of ₹
50,000 was made by Ganga Pvt. Ltd. on 15th July. The time of supply of the
advance of ₹ 1,00,000 and balance payment of ₹50,000 shall be....and……

(a) 23rd June, 15th July

(b) 24th June, 24th June
(c) 25th June, 25th June
(d) 15th July, 15th July
91. On 04.09.20XX, supplier invoices goods taxable on reverse charge basis to ABC &
Co. ABC & Co. receives the goods on 12.09.20XX and makes payment on
30.9.20XX. Determine the time of supply.

(a) 04.09.20XX
(b) 04.10.20XX
(c) 12.09.20XX
(d) 30.09.20XX

92. Determine the time of supply of goods with the help of information provided
below:

May 11 Supplier- Dhriti Enterprises- issues invoice for the goods

taxable on reverse charge basis to parminder
Constructions Ltd.
May 12 Parminder Constructions Ltd receives the goods
May 30 Parminder construction Ltd issues a cheque and records
payment in its books of accounts
May 31 Payment is debited from the bank account of Parminder
Construction Ltd
June 01 Payment is credited in bank account of Dhriti Enterprises
June 02 Payment is recorded in the books of Dhriti ENterprises

(a) May 12
(b) May 30
(c) June 11
(d) June 01

M/s Ramchandra Associates has received some taxable services from Mohan Dalal
93. (P) Ltd. On 12.01.20XX by making a cash payment of Rs. 5,00,000 on same day.
The payment was entered in the books of accounts of M/s. Ramchandra
Associates on 16.01.20XX and in the books of account of the Mohan Dalal (P) Ltd
on 20.01.20XX.The invoice was issued by Mohan Dalal (P)Ltd. on 18.01.20XX.
Detemine the time of supply in the given case:

(a) 12.01.20XX
(b) 18.01.20XX
(c) 16.01.20XX
(d) 20.01.20XX
94. Ms. Pearl is a Classical singer. She wants to organize a classical singing function,
So she booked an auditorium on 10th August for a total amount of Rs. 20,000. She
paid Rs. 5000 as advance on that day. The classical singing function was organized
on 10th October. The auditorium owner issued invoice to Ms. Pearl on 25th
November amounting to Rs. 20,000. Pearl made balance payment of Rs. 15000/-
on 30th November. Determine the time of supply in this case:

(a) Time of supply is 25th November for Rs. 20,000

(b) Time of supply is 25th November for Rs. 5,000 & 30th November for Rs. 15,000
(c) Time of supply is 10th August for Rs. 5,000 & 10th October for Rs. 15,000
(d) Time of supply is 10th October for Rs. 20,000
95. Mr. X enters into a contract with a client for supply certain services on 18.12.2022.
GST is payable on such services under forward charge. Services are supplied on
25.12.20XX and invoiced on 05.01.20YY. The client makes payment by cheque
for the services on 29.12.20XX and such payment is credited to the bank account
of Mr. X on 06.01.20YY. The payment is recorded in the books of account of the
client and Mr. X on 30.12.20XX and 07.01.20YY respectively. The time of supply
of service is :

(a) 29.12.20XX
(b) 30.12.20XX
(c) 06.01.20YY
(d) 05.01.20YY
96. The time of supply of service in case of reverse charge mechanism is:

(a) Date on which payment is entered in the books of account of the recipient
(b) Date immediately following 60 days from the date of issue of invoice
(c) Date on which the payment is debited in the bank account of recipient
(d) Earlier of (a),(b) or (c)

97. Sham Ltd. Located in Mumbai, is receiving legal services from a lawyer Mr. Gyan,
registered under GST. The aggregate turnover of sham Ltd in the preceding
financial year is Rs. 42 lakh. The information regarding date of payment, invoice
etc. is as follows-
Invoice issued by Mr. Gyan on 15th April
Payment debited in the bank account of sham Ltd on 5th May
Date of payment entered in the books of accounts of sham Ltd : 1st May
What is time of supply of services?

(a) 1st May

(b) 5th May
(c) 15th June
(d) 15th April
98. Mr. A, who has opted for composition levy, supplies goods worth Rs. 24,300
To Mr. B and issues an invoice dated 25.09.20XX for Rs. 24,300 and Rs. 25,000
on 1.10.20XX against such supply of goods. The excess Rs. 700 ( being less than
Rs. 1,000 ) is adjusted in the next invoice for supply of goods issued on
5.10.20XX. Identify the time of supply and value of supply:

(a) Rs. 25,000 – 1.10.20XX

(b) Rs. 24,300 – 25.09.20XX and for Rs. 700 – 1.10.20XX
(c) Rs. 24,300 – 25.09.20XX and for Rs. 700 – 5.10.20XX
(d) (b) or (c) at the option of supplier
99. Ms. A purchased a gift voucher (it can be redeemed against any product of the
departmental store) from a super market worth ₹2,000 on 30.7.20XX and gifted it
to her friend on the occasion of her marriage on 05.08.20XX. Her friend encashed
the same on 01.09.20XX for purchase of a watch. Determine the time of supply.

(a) 30.07.20XX
(b) 05.08.20XX
(c) 01.09.20XX
(d) None of the above
100. Style Saloon Ltd. provides vouchers worth₹ 1,000 valid for a period of 6 months to
the customers who availed the services exceeding ₹ 10,000 in any month. The
customers can redeem such vouchers for the hair styling services taken from Style
Saloon Ltd. Mr. Dwarka availed services worth ₹ 12,000 on 3rd June from the
saloon and is issued a voucher of ₹ 1,000 on 5th June. He redeems the voucher on
4th September for hair styling services from style saloon Ltd. The time of supply of
Voucher issued to Mr. Dwarka is……..

(a) 3rd June

(b) 5th June
(c) 4th September
(d) 5th September
101. What is the time of supply of goods in residuary cases, in case where a periodical
return has to be filed?

(a) Date on which return is to be filed

 (b) Actual date of filing of return
(c) Date of payment of tax
(d) Date of collection of tax
102. Mr. A entered into a contract with Mr. C & agreed to make the payment by 30th
September 20XX. if the payment is not made in time, then he shall pay late fees
Rs. @100/day. No payment of late fees has been made so far. What shall be the
time of supply in respect of the late -fees due on Mr. A?

(a) September 20XX

(b) October 20XX
(c) Time of supply has not arisen
(d) None of the above
103. Value of supply under section 15 is:
(a) Wholesale Price
(b) Market Value
(c) Maximum retail price
(d) Transaction Value
104. Value of supply shall be the transaction value, if ……..

(a) Transaction is between unrelated parties

(b) Price is the sole consideration
(c) Both (a) and (b)
(d) None of the above
105. When can the transaction value be rejected for computation of value of supply?

(a) When the buyer and seller are related or price is not sole consideration
(b) When the buyer and seller are not related or price is not sole consideration
(c) It can never rejected
(d) When the goods are sold at very low margins
106. Ram of Jaipur Provides online gaming services. He earn Rs. 2,00,000 from Jammu
& Kashmir, Rs. 10,00,000 from foreign users and Rs. 20,00,000 from other users
in India. The taxable value of service will be:

(a) Rs. 32,00,000

(b) Rs. 20,00,000
(c) Rs. 22,00,000
(d) Rs. Nil
107. Which of the following shall not be included in value of supply?

(a) GST
(b) Interest
(c) Late fees
(d) Commission
108. Yogrishi rents out a commercial building owned by him in Sanskriti Society,
Noida, U.P. to Bhaarat for a monthly rent of ₹ 1,00,000. He pays municipal tax of
₹ 20,000 which he has not recovered from Bhaarat. Yogrishi also pays the
maintenance charges of ₹ 5,000 (reimbursed to him by Bhaarat) for the month as
charged by the Society. The value of supply for the month of January is……. All
the amounts given hereunder are exclusive of GST.

(a) ₹1,00,000
(b) ₹1,20,000
(c) ₹1,25,000
(d) ₹1,05,000
109. Pradeep Traders, registered in Haryana, sold goods for ₹ 2,05,000 to Balram Pvt.
Ltd. registered in Uttar Pradesh (GST is leviable @ 5% on said goods). As per the
terms of sales contract, Pradeep Traders has to deliver the goods at the factory of
Balram Pvt. Ltd. For this purpose, Pradeep Traders has charged freight of ₹ 2,400
from Balram Pvt. Ltd. GST is leviable @ 12% on freight. What would be the net
GST liability to be paid in cash in this case assuming that the amounts given herein
are exclusive of GST?

(a) IGST-₹ 37,332

(b) IGST-₹ 10,370
(c) CGST-₹ 18,666 and SGST-₹ 18,666
(d) CGST- ₹ 5,185 and SGST-₹ 5,185
110. Sapiant Ltd., registered under GST, supplies machinery used for making bottle
caps to Chandra Ltd. at a price of ₹ 42,00,000 (excluding all taxes and other
expenses). Apart from the price of the machinery, Sapiant Ltd. charges from the
customer the associated handling and loading charges of ₹ 10,000 and installation
and commissioning charges of ₹ 1,00,000. The value of supply of machinery
is……

(a) ₹42,00,000
(b) ₹43,10,000
(c) ₹43,00,000
(d) ₹42,10,000
111. Bhoora Ltd., a registered supplier in Surat, Gujarat sold goods to Kaala Ltd. of
Delhi on 6th April for 5,00,000 (excluding GST) with a condition that if Kaala Ltd.
failed to make payment within 30 days of the delivery of the goods, interest @2%
per month on said price of 5,00,000 will be charged for the period of delay. Goods
were delivered and the Invoice was issued, on 5th April. Kaala Ltd. paid the
consideration for the goods on 20th May along with applicable interest. Kaala Ltd.
refused to pay any tax payable on the interest amount. Applicable rate of GST in
this case is 18%. The value of supply, in the given case is…….

(a) ₹5,00,000
(b) ₹5,05,000
(c) ₹5,04,237
(d) ₹5,95,900
112. Dhara Private Ltd. is engaged in supply of taxable goods. In the current month, it
supplied 1,000 units of such goods to Jal & Co. at a unit price of ₹250 & 5,000
units to Vayu & Co. at a unit price of ₹230. It has received a subsidy of 1,00,000
from a NGO, Urja, for the current month for the energy conserved by during the
month. The value of supply of goods to Jal & Co. and Vayu & Co. -is............ and
……….. respectively.

(a) ₹2,50,000, ₹11,50,000

(b) ₹2,50,000, ₹ 12,50,000
(c) ₹3,50,000, ₹11,50,000
(d) ₹ 3,00,000, ₹ 12,00,000
113. Vsmart Ltd. owns coaching institute in Pune, the institute charges student for
giving training in GST. However this training programme is subsidized by different
institutes as follows-State Government of Maharashtra: ₹ 300 per student, Veer
charitable trust: ₹100 per student and Government of US: ₹100 per student.
Consequently, Vsmart Ltd. charges 11,000 per student. Determine the value of
taxable supply + GST payable@ 18%

(a) Value of taxable supply ₹11,200, GST ₹2,016

(b) Value of taxable supply ₹11,100, GST ₹1,998
(c) Value of taxable supply ₹11,000, GST ₹1,980
(d) Value of taxable supply ₹12,000, GST ₹2,160
114. Discount given after the supply has been effected is deducted from the value of
taxable supply, if-

(i) such discount is given as per the agreement entered into at/or before the time of
such supply

(ii) such discount is linked to the relevant invoices

(iii) proportionate input tax credit is reversed by the recipient of supply

(a) (i)
(b) (i) and (ii)
(c) (ii) and (iii)
(d) (i), (ii) and (iii)
115. Sapiant Ltd., registered under GST, supplies machinery used for making bottle
caps to Chandra Ltd, at a price of ₹ 40,00,000 (excluding all taxes and other
expenses). A cash discount of 2% on the above price of the machinery is offered at
the time of supply since Chandra Ltd. agrees to make the payment within 15 days
of the receipt of the machinery at its premises. Sapiant Ltd. receives a price linked
subsidy of ₹2,00,000 from its holding company Diligent Ltd. The value of supply
of machinery is………
 (a) ₹ 39,20,000
(b) ₹ 42,00,000
(c) ₹ 41,60,000
(d) ₹ 41,20,000
116. Determine the value of taxable supply as per provisions of Section 15 of the CGST
Act, 2017?
Contracted value of supply of goods (including GST @18%) ₹11,80,000. The
contracted value of supply includes the following:

1) Cost of Primary Packing 25000

2) Cost of protective packing at recipients request for safe transportation ₹15,000

(a) ₹10,00,000
(b) ₹11,80,000
(c) ₹11,55,000
(d) ₹11,40,000
117. Black and White Pvt. Ltd. has provided the following particulars relating to goods
sold by it to Colorful Pvt. Ltd.

Particulars (₹)
List price of goods (exclusive of taxes and discounts) 50,000
Tax levied by Municipal Authority on the sale of such 5,000
goods
CGST and SGST Chargeable on the goods 10,440
Packaging Charges (not including in price avove) 1,000

Black and White Pvt. Ltd. Received Rs.2000 as as subsidy from a NGOs on sale of
such goods. The price of Rs. 50,000 of the goods is after considering such subsidy.
Black and White Ltd. Offers 2% discount on the list price of goods which is
recorded in the invoice for the goods. Determine the value of taxable supply made
by Black and White Pvt.Ltd
(a) 57,000
(b) 58,000
(c) 55,000
(d) 59,000
118. Which of the following is a recognised system of medicine for the purpose of
exemption for health care services?

(i) Allopathy
(ii) Unani
(iii) Siddha

(a) (i)
(b) (ii)
(c) (ii) and (iii)
(d) (i), (ii) and (iii)
119. Which of the following services is exempt under health care services provided by
clinical establishments?

(a) Chemist shop in the hospital selling medicines to public at large

(b) Food supplied by canteen run by the hospital to in-patients as per diet
prescribed by the hospital's dietician

(c) Food supplied to visitors or attendants of the patient in the hospital by canteen
run by the hospital

(d) Advertisement services provided by the hospital to a pharmaceutical company

for their asthma pump by displaying it prominently in the hospital building
120. Which of the following services provided by Healthy
Wealthy Nursing Home are not exempt from GST?

a) Renting of rooms with per day charges of ₹ 6,000 to in-patients

 b) Food supplied to in-patients
c) Healing of patients through naturopathy
d) Services provided in Intensive Care Unit for
which ₹ 12,000 are charged per day
121. Divyakripa Trust, an entity registered under section 12AA/12AB of the Income-
tax Act, 1961, has furnished you the following details with respect to the activities
undertaken by it. You are required to compute its taxable value from the
information given below for the month of June 20XX
Particulars (₹)
Amount received for the Yoga camps organized for elderly 4,83,000
people
Amount received for counseling of mentally disabled 10,50,000
persons
Amount received for renting of commercial property owned 1,50,000
by the trust
Amount received for activities relating to preservation of 12,35,000
forests and wildlife

(a) ₹1,50,000
(b)₹5,50,000
(c) ₹7,00,000
(d)₹18,68,000
122. ABC Trust, a charitable trust registered under section 12 AA or 12AB of the
Income-tax Act, is registered under GST in Rajasthan. It provided coaching for
cricket to teenagers, yoga training to middle-aged people and skill development
services to persons over the age of 65 years residing in a metro city, in the month
of June. ABC Trust is liable to pay
GST on:

a) Skill development services and Yoga training

b) Skill development services
c) Coaching for cricket, Yoga training and skill development services
d) Coaching for cricket and Yoga training
123. Mr. Ashok Kumar, a senior advocate engaged in providing arbitral services
Pertaining to corporate & legal affairs. During the financial year it has provided the
following services :-
i) Represented in an appeal matter for his client Mr. Agarwal being an individual
unregistered under GST
ii) Provided legal consultancy services to M/s Abinav enterprises having a turnover
of
₹ 25,00,000 lakh in previous year being a registered person under GST, for such
services a fee of ₹ 42,000 was charged
iii) Mr. Sagar, another individual advocate having turnover of ₹15 lacs in preceding
financial year.
Whether the above services are exempt or Taxable?

(a) Exempt, Taxable, Exempt

(b) Taxable, Taxable, Taxable,
(c) Exempt, Exempt, Exempt,
(d) Taxable, Exempt, Taxable
124. Warehousing services of……… is exempt from GST?

(i) Wheat
(ii) Apples
(iii) Pulses
(iv) Potato

(a) i, ii, ii and iv (b) i and iii

(c) ii, iii and iv (d) iii
125. Which of the following service is not exempt under GST?

(a) Loading and unloading of paddy

(b) Loading and unloading of sugarcane
(c) Loading and unloading of tea bags
(d) Loading and unloading of potato
126. Which of the following supply of services are exempt under GST?

(i) testing of agricultural produce

(ii) supply of farm labour
(iii) warehousing of agricultural produce
(a) (i) (b) (i) and (ii)
(c) (ii) and (iii) (d) (i),(ii) and (iii)
127. Which of the following services relating to agriculture are not exempt from GST?

a) Loading, unloading, packing, storage or warehousing of rice

b) Milling of paddy into rice
c) Agricultural extension services
d) Renting of agro machinery
128. Determine whether the following are liable to GST or not :-

(i) O mini is a radio taxi operator. Value of services provided is ₹ 1,00,000

(ii) Value of services provided by a Company running air-conditioned buses for
point to point travel is ₹5,00,000. The buses do not stop to pick or drop the
passengers during the journey
(iii) Value of services provided by a Company running non air-conditioned buses
for point to point travel is ₹1,00,000. The buses do not stop to pick or drop the
passengers during the journey

(a) Taxable, Taxable, Taxable

(b) Exempt, Exempt, Exempt
(c) Taxable, Exempt, Exempt
(d) Taxable, Taxable, Exempt
129. Which of the following services are not exempt from GST?

a) Services of transportation of employees in air-conditioned van for pick up and

drop over pre-determined route on a pre-determined schedule
b) Transportation of passengers in sleeper class
c) Transportation of passengers in auto-rickshaw
d) Transportation of passengers by air, in economy class, from Delhi to Manipur
130. Service of transportation of goods by……… are exempt from GST?
(i) Road
(ii) inland waterway
(iii) goods transportation agency
(iv) courier agency

(a) (i) & (ii)

(b) (iii) & (iv)
(c) (i) and (iv)
(d) (i) [except (iii) & (iv)] & (ii)
131. Services by way of Transportation of ------ by rail from Chennai to Gujarat are
Exempt from GST.
(i) Pulses
(ii) Military equipments
(iii) Electric equipments
(iv) jaggery

(a) (i) & (ii) (b) (i) & (iii)

(c) (ii) & (iv) (d) (i), (ii), (iii) & (iv)
132. Which of the following services provided by Sundar Transporters, a GTA, are not
exempt from GST?

a) Transport of organic manure to Agro Brothers Ltd.

b) Transportation of household items provided to Mrs. Riddhima (unregistered).
c) Transportation of goods provide to Malhotra & Malhotra Co. - a unregistered
partnership firm.
d) Transportation of goods provided to Municipal Corporation of Delhi.
133. Sahil, a resident of Delhi, is having a residential property in Vasant Vihar, Delhi
which
Has been given on rent to a family for ₹ 50 lakh per annum. Determine whether
Sahil is liable to pay GST on such rent.
(a) Yes, as services by way of renting is taxable supply under GST.
(b) No, service by way of renting of residential property is exempt.
 (c) No, service by way of renting of residential property does not constitute supply.
(d) Sahil, being individual, is not liable to pay GST.

134. XYZ Ltd. has a Hotel which he runs in Manali, for which he charges the following
Tariffs and gives the following details. Calculate the taxable value.

Room Types Declared Tariff Discount No. of room Booking room

Offered days days
10*30=300
A 1,500 300 (Its basically 25
means that 10
such rooms are
in the hotel of
which
occupancy on
an Average was
70%)

(a) ₹2,62,500 (b)₹2,10,000

(c) ₹2,52,000 (d)Nil
135. Which of the following services are exempt from GST?

(a) Services by an artist by way of a performance in classical art forms of

painting/sculpture making etc. with consideration thereof not exceeding ₹ 1.5 lakh.
(b) Services by an artist by way of a performance in modern art forms of music/
dance/ theatre with consideration thereof not exceeding ₹ 1.5 lakh.
(c) Services by an artist by way of a performance in folk or classical art forms of
music/ dance/theatre with consideration thereof exceeding ₹ 1.5 lakh.
(d) Services by an artist by way of a performance in folk or classical art forms of
music/ dance / theatre with consideration thereof not exceeding ₹ 1.5 lakh
136. Services by way of admission to------- is not exempt from GST.

a) Museum
b) National Park
c) Tiger reserve
d) Recognised sporting event where the admission ticket costs ₹ 600 per person.

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

a) Services by way of admission to a museum

b) Right to admission to a circus where the ticket cost is ₹ 550 per person
c) Classical music performance by singer where consideration charged is ₹
1,45,000
d) Sponsorship of sporting events organized under Panchayat Kreeda Aur Khel
Abhiyaan Scheme
138. New Bank of India Ltd. provides the Following information for the month of April,
20XX. Compute the value of taxable service

S No. Particular ₹
1 Interest Received on various loans including home loan 2000
2 Administrative charges and folio charges collected 120
3 Value of sale and purchase of forward contract 100
4 Charges for credit card and debit card facilities extended 200
5 Charges for ATM card transaction 200
6 Commission received for DD, transfer and cheque 200
collection
7 Margin earned on reverse repo transactions 400

(a) ₹720 (b) ₹1120

(c) ₹920 (c) ₹820
139. Which of the following amounts received by sindhbad Bank are not exempt from
GST?
a) Cheque discounting charges received
b) Interest on overdraft facility
c) Charges for late payment of outstanding dues on credit card
 d) Interest received on housing loan
140. Kala Niketan School is an educational institution providing pre-school education
and education up to higher secondary school. Which of the following services are
exempt if provided to Kala Niketan School?

(i) Transportation of students, faculty and staff

(ii) Catering services
(iii) Cleaning services performed in such educational
institution

(a) (i)
(b) (i) and (iii)
(c) (ii) and (iii)
(d) (i), (ii) and (iii)
141. Which of the following educational services are not exempt from GST?

a) JEE Mains entrance exam conducted by National Testing Agency

b) Long duration program (2 years) conducted by Indian Institutes to Management
c) Coaching for preparation of UPSC entrance examination provided by perfect
coaching classes
d) Catering services provided to Little Angels Public School
142. Which of the following services provided by Department of Posts are exempt from
GST?

(a) post card

(b) Inland Letter
(c) post & ordinary post (envelope weighing less than 10 g)
(d) All of the above
143. Compute the value of taxable service in the following case :-

Particulars ₹
Services provided by Government to various individuals by way of 1,05,000
issuance of driving licence
Services provided by BIRAC approved bio-incubators to incubates 15,00,000
Transportation of passengers by ropeway 5,20,000
services provided by the Hasanchowk Post Office to various 8,00,000
individuals
"Amount charged does not exceed ₹ 5,000 in any of the
transactions

(a) ₹ 13,20,000 (b) ₹ 14,25,000

(c) ₹ 28,20,000 (d) ₹ 29,25,000
144. Which of the following is treated as exempt supply under the CGST Act, 2017?

(i) Sale of liquor

(ii) Supply of health care services by a hospital
(iii) Transmission of electricity by an electricity transmission utility

(a) (i) (b) (ii)

(c) (ii) and (iii) (d) (i),(ii) and (iii)

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

(a) Admission to a circus where entry ticket costs ₹ 550 per person
(b) Interest charged on outstanding credit card balances
(c) Services by an organiser to any person in respect of a business exhibition held
in India
(d) Services by a foreign diplomatic mission located in India
146. Which of the following services are not exempt from GST?

(a) Yoga camp conducted by a charitable trust registered under section 12AA or
12AB of the Income-tax Act, 1961.
(b) Services provided by business correspondent to the rural branch of a bank with
respect to Savings Bank Accounts
(c)Services by an organiser to any person in respect of a business exhibition held
 outside India
(d) Services by slaughtering of animal.
147. Which of the following services are liable to GST?

a) Services provided by business correspondent to banking company with respect

to accounts in it urban area branch.
b) Legal services provide by senior advocate to an unregistered business entity.
c) Services provided by banking company to Basic Saving Bank A/c under
Pradhan Mantri Jan Dhan Yojana.
d) Services by way of collection of contribution under Atal Pension Yojana.

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

a) Services to a foreign diplomatic mission located in India

b) Services by an organiser to any person in respect of a business exhibition held in
India
c) Services by way of transfer of a going concern
d) Services provided by RBI
149. Manavtaa Trust is a charitable trust registered under section 12AB of the Income-
tax Act, 1961. The trust is well known for its educational, charitable and religious
activities. The trust became liable to registration under GST in the current financial
year since it exceeded the threshold limit for registration and thus, got itself
registered in the State of Gujarat in the month of May.
In the month of June, a multinational company, Dhruvtara Ltd., gifted 500 laptops
worth ₹ 50 lakh to the trust free of cost for the charitable purposes, without any
intention of seeking any business promotion from the same. Manavtaa Trust
distributed these laptops for free in the same month to the needy students for
facilitating them in their higher studies.
Manavtaa Trust owns a higher secondary school - Manavtaa Higher Secondary
School - in Gujarat. In the month of July, the trust availed security personnel
services from 'Perfect Security Solutions', Gujarat, a proprietorship concern, for
security of the
school premises for a consideration of ₹ 2,00,000. It also received legal
consultancy services from 'Maya & Co.'a firm of advocates for the issues relating
to the said school for ₹ 1,20,000, in the same month.
Manavtaa Trust furnished the following information regarding the expenses
incurred by it in the month of August; all transactions being inter-State:

1) Services received and used for supplying taxable outward supplies - ₹ 3,50,000.
2) Catering services received for students of Manavtaa Higher Secondary School -
₹
2,00,000.
3) Buses purchased with seating capacity of 25 persons including driver - ₹
10,50,000 (Buses were delivered in the first week of September).
Manavtaa Trust provided the following information in respect of the services
provided by it during the month of August:

1) It runs an old age home for senior citizens. Nominal monthly charges of ₹
15,000 for
Boarding, lodging and maintenance are charged from each member. Total number
of members is 20.
2) It rents out a community hall situated within the precincts of a temple managed
by it on 15th August for a religious function in first half for ₹ 5,000 and for an art
exhibition in second half for ₹ 6,000.
3) It rents out the rooms in the precincts of said temple to the devotees for a rent of
₹ 950 per room per day. Total rent collected in August amounts to ₹ 35,000.

All the figures given above are exclusive of taxes wherever applicable. Aggregate
turnover of Manavtaa Trust for the preceding financial year was ₹ 15 lakh.
All the conditions necessary for availment of ITC are fulfilled subject to the
information given. Manavtaa Trust intends to avail exemption from GST wherever
Applicable.
Based on the information given above, choose the most appropriate answer to the
following questions-
i) Which of the following activities of Manavtaa Trust does not amount to supply
under the GST law?
 a) Free laptops distributed to the needy students

b) Boarding, lodging and maintenance of the senior citizens by the old age home
run by the trust

c) Renting of community hall situated within the precincts of the temple managed
by the trust

d) Renting of rooms in the precincts of the temple managed by the trust

ii) Compute the value of inward supplies on which tax is payable by Manavtaa
Trust under reverse charge, for the month of July.
a) ₹ 2,00,000 b) ₹ 3,20,000
c) ₹ 1,20,000 d) Nil

iii) Compute the value of exempt supply made by Manavtaa Trust for the month of
August.

a) ₹ 3,00,000 b) Nil
c) ₹ 3,35,000 d) ₹ 35,000

iv) Compute the value of taxable supply made by Manavtaa Trust for the month of
August.

a) ₹ 3,00,000 b) ₹ 11,000
c) Nil d) ₹ 35,000

v) Determine the amount of ITC that can be credited to the Electronic Credit
Ledger of
Manavtaa Trust, in the month of August assuming rate of GST to be 18%.

a) ₹ 36,000 b) ₹ 63,000
c) ₹ 1,89,000 d) ₹ 2,88,000

150. In case supplier has deposited the taxes but the receiver has not received the
documents, is receiver entitled to avail credit?

(a) Yes, it will be auto populated in recipient monthly returns

(b) No, as one of the conditions of 16(2) is not fulfilled
(c) Yes, if the receiver can prove later that documents are received subsequently
(d) None of the above
151. Mr. A placed an order with Mr. B in April 20XX. He has received the invoice and
both of
them has duly filed the return along with the necessary tax payment. But the goods
were received in May 20XX. When can Mr. A claim the credit?

(a) April 20XX

(b) May 20XX
(c) September 20XX
(d) Either (a) or (b)
152. When is the person eligible to claim the credit of tax paid under RCM?

(a) Same month

(b) Next month
(c) Any of the two months
(d) In any month of the year
153. If the goods are received in lots/instalment,

a) 50% ITC can be taken on receipt of 1st lot and balance 50% on receipt of last
lot.
b) ITC can be availed upon receipt of last lot.
c) 100% ITC can be taken on receipt of 1st lot.
d) Proportionate ITC can be availed on receipt of each lot/instalment.
154. In which of the following situations, recipient needs to add the input tax credit
availed by him to his output tax liability or reverse the same?

(a) If payment for supplies, whether wholly or partly, under forward charge is not
made to the supplier within 45 days from the date of invoice
(b) If payment for supplies, whether wholly or partly, under forward charge is not
made to the supplier within 90 days from the date of invoice
(c) If payment for supplies, whether wholly or partly, under forward charge is not
made to the supplier within 180 days from the date of invoice
(d) If payment for supplies, whether wholly or partly, under forward charge is not
made to the supplier within 1 year from the date of invoice
155. P.K. Traders, engaged in manufacturing of taxable as well as exempt goods,
purchased a machinery worth ₹ 17,70,000 (₹ 15,00,000 plus₹ 2,70,000 GST). It
capitalized full amount including taxes in the books of accounts and claimed
depreciation on it as per provisions of the Income Tax Act, 1961. Compute the
amount of ITC that can be claimed by P.K. Traders?

(a) ₹ 2,70,000
(b) Zero
(c) In proportion of taxable and exempt supply
(d) By decreasing percentage points as prescribed
156. Mr. A has a tax invoice [dated 20-1-2024] of services received by him. Its input tax
credit is lost, if ITC is not availed on or before-

(a) 20-1-2025.
(b) 31-12-2024.
(c) 20-1-2026.
(d) 30th Nov 2024 or date of filing of annual return for 2023-24, whichever is
earlier.
157. ITC of motor vehicles used for making ---------- is allowed.

(i) Transportation of goods

(ii) Taxable supplies of transportation of passengers
(iii) Taxable supplies of imparting training on driving

(a) (i) (b) (i) and (ii)

(c) (ii) and (iii) (d) (i), (ii) and (iii)
158. ITC shall be allowed in which of the following options
i. Work- trucks ii. Fork-lift trucks
iii. Tippers iv. Dumpers

Tick the correct option.

(a) (i) & (ii) (b) (iii) & (iv)
(c) (i), (ii) & (iii) (d) (i), (ii), (iii) & (iv)

159. Calculate the amount of eligible ITC

S.No. Particulars GST Paid ₹

1. A Mini bus having seating capacity of 15 persons 15,00,000
(including driver) used for running on hire
2. Car having seating capacity of 8 people used for business 1,00,00,000
purposes
3. Car having seating capacity of 4 persons used for 50,00,000
imparting training on driving such car
4. Special purpose vehicle having seating capacity of 2 60,00,000
persons used for transportation of goods

(a) ₹ 2,25,00,000/- (b) ₹ 2,10,00,000/-

(c) ₹ 1,25,00,000/- (d) ₹ 75,00,000/-
160. ITC on……………is not blocked.
(a) trucks purchased by a company for transportation of its finished goods
(b) aircraft purchased by a manufacturing company for official use of its CEO
(c) general insurance taken on a car used by employees of a manufacturing
company for official purposes
(d) cars purchased by a manufacturing company for official use of its employees
161. Medhavi Industries, engaged in manufacturing of taxable goods, purchased cars for
official use of its employees. Amount of GST paid on purchase of the cars
amounted to ₹ 2,80,000. It also availed outdoor catering services for a marketing
event organised for its prospective customers. Amount of GST paid on said
services was ₹18,000.
Compute the total amount of ITC that can be claimed by Medhavi Industries.

(a) ₹ 2,98,000 (b) ₹ 18,000

(c) ₹ 2,80,000 (d) Nil

162. Kamlesh hires a works contractor for repairing his factory building on a lumpsum
payment of ₹ 11,80,000. He debits half of the expenditure in the profit and loss
account and the remaining half in the building account. Assuming the rate of GST
to be 18%, Kamlesh can take input tax credit of:

(a) ₹ 90,000 (b) ₹ 1,06,200

(c) ₹ 2,12,400 (d) Nil

163. Mr. Raghu avails services of Mr. Raja, a Chartered Accountant, as under-

(i) Audit of financial accounts ₹ 55,000

(ii) Tax audit and annual filing ₹ 10,000
(iii) Income-tax return filing of Mr. Raghu 's wife ₹ 5,000

All the above amounts are exclusive of taxes and the applicable rate of GST on
these services is 18%. The accountant of Mr. Raghu has booked the entire expenses
of ₹ 70,000 plus GST in the books of account. Mr. Raghu is eligible to take input
tax credit
of –

(a) ₹ 13,500 (b)₹ 11,700

(c) ₹ 9,900 (d) ₹ 1,800
164. ABC Ltd. is a registered pharmaceutical company. The company invented one drug
for instant cure of cancer. They supplied free samples of this medicine to various
doctors. What will be the tax treatment of these free samples under GST?

(a) ABC Ltd. is liable to pay tax on supply of free samples and eligible to claim
input tax credit.
(b) ABC Ltd. is not liable to pay tax on supply of free samples but eligible to claim
input tax credit.
(c) ABC Ltd. is neither liable to pay tax on supply of free samples nor eligible to
claim input tax credit.
(d) ABC Ltd. is liable to pay tax on supply of free samples but not eligible to claim
input tax credit.
165. GST Authorities raised Mr. A's place of business and found that tax has been
evaded. The proceedings under section 73 were started and Mr. A was made liable
to pay a tax of ₹2 crore along with the interest and penalty. For which of the
following amounts, Mr. A can claim ITC?

(a) ₹ 2 crore
(b)₹ 2 crore and interest paid separately
(c) ₹ 2 crore, interest and penalty paid separate
(d) No ITC shall be allowed
166. Input tax credit shall not be available in respect of

(i) services on which tax has been paid under composition levy
(ii) goods given as free samples
(iii) goods used for personal consumption
(iv) Membership of a club provided by the employer to its employees as per
company's internal policy.
(v) Travel benefits extended to employees on vacation such as leave or home travel
concession as per company's internal policy.

(a) (i) (b) (i),(ii) & (iv)

(c) (ii), (iii) &(v) (d) (i), (ii), (iii), (iv) & (v)
167. PzY Ltd. is engaged in manufacturing of motor car. The company paid following
 amount of GST to its suppliers against the invoices raised to it. Compute the
amount of
ineligible input tax credit under GST law :-

S.No. Particulars GST Paid ₹

1. General insurance taken on cars manufactured by PzY 1,00,00,000
Ltd.
2. Buses purchased for transportation of employees (Seating 25,00,000
capacity 23)
3. Life and health insurance for employees under statutory 6,00,000
Obligation
4. Outdoor catering in Diwali Mela, organized for employees 3,50,000

(a) ₹ 9,50,000 (b)₹3,50,000

(c) ₹ 1,31,00,000 (d) ₹ 28,50,000
168. Following amounts are being reflected in GSTR-2B of Sukhiya Associates,
registered under GST, for the month of April:

Raw material purchased ₹ 20,000

Machinery purchased for manufacturing ₹ 1,00,000
Goods
Raw material purchased for construction of ₹ ₹ 5,00,000
5,00,000 immovable property

Apart from this, an invoice for purchase of raw materials worth ₹ 30,000 is not
reflected in GSTR- 2B of April as the supplier has not furnished his GSTR-1.
Moreover, GST of ₹ 25,000 is paid on GTA services received from Sindhu
Transporters in April
for transport of raw materials. Compute the amount of ITC that Sukhiya Associates
is eligible to avail for the month of April.

a) ₹ 1,45,000 b) ₹ 6,20,000
c) ₹ 6,45,000 d) ₹ 6,75,000
169. Cheeku Ltd., a registered person, is engaged in manufacturing of taxable goods. It
provides following details in relation to GST paid on inward supplies procured by
it during the month of January:

Raw material purchased (to be received ₹ 2,00,000

in the month of February)
Capital goods purchased (Invoice for ₹ 4,80,000
one of the machines is missing. GST
paid on the same is ₹ 70,000)
Free samples distributed ₹ 80,000
Trucks used for transport of minerals ₹ 1,20,000

Determine the amount of ITC that can be availed by Cheeku Ltd. for the month of
January. Subject to the information given above, all the other conditions necessary
for availing ITC have been fulfilled.
a) ₹ 7,30,000 b) ₹ 5,30,000
c) ₹ 6,80,000 d) ₹ 7,60,000

170. Dheeru Ltd., a registered person, is engaged in manufacturing of toys. It provides

following details in relation to GST paid on supplies procured by it during the
month of October:

Raw material purchased ₹ 2,00,000

Machinery purchased for manufacturing ₹ 3,00,000
Goods
Raw material purchased for construction of ₹ ₹ 80,000
5,00,000 immovable property
 Determine the amount of ITC that can be availed by Dheeru Ltd. for the month of
October. Subject to the information given above, all the other conditions necessary
for availing ITC have been fulfilled.

a) ₹ 5,00,000
b) ₹ 2,80,000
c) ₹ 3,80,000
d) ₹ 5,80,000
171. For banking companies using inputs and input services partly for taxable supplies
and
partly for exempt supplies, which of the statement is true?

(a) ITC shall be compulsorily restricted to credit attributable to taxable supplies

including zero rated supplies
(b) 50% of eligible ITC on inputs, capital goods, and input service shall be
mandatorily taken in a month and the rest shall lapse.
(c) Banking company can choose to exercise either option (a) or option (b)
(d) ITC shall be compulsorily restricted to credit attributable to taxable supplies
excluding zero rated supplies
172. Vrinda Enterprises is a trader of electronic items in Haryana. It opted for the
composition scheme on 1st April of current financial year. However, with effect
from 1st July, it switched to regular scheme of paying the tax since its aggregate
turnover crossed ₹ 150 lakh. The stock of goods (purchased during last 6 months)
and machinery (purchased on 3rd May) on 30th June is ₹ 16,00,000 and ₹ 6,20,000
respectively. Compute the amount of ITC that can be availed by Vrinda Enterprises
assuming the applicable rate of GST to be 18%.

a) Nil b) ₹ 3,94,020
c) ₹ 3,96,000 d) ₹ 2,88,000
173. True or false - "In case of switching from taxable to exempt transactions or
from Regular to composition scheme, ITC is fully restricted."

(a) Correct (b) Incorrect

(c) Partially correct (d) None of the above
174. Ash & Co, registered in Delhi, is a manufacturer of hardware items. He has
purchased a machine on 01.06.2023 for ₹ 59,000 (₹ 50,000 +Rs. 9000 GST@ 18
%). GST of ₹ 9000 has been claimed by him as ITC.
Now, on 01.01.2025, he sold his machinery to an unrelated party, Aggawal & Sons
of Rajasthan for ₹ 47,200 (40,000 plus ₹ 7,200 GST @ 18%). Determine how
much tax Ash & Co. is liable to pay?

(a)₹ 7,200 (b)₹ 5,850

(c) ₹ 9,000 (d)₹ 3,150
175. PTL Pvt. Ltd. is a retail store of merchandise located in 25 States and/or UTs in the
country. For the purpose of clearance of stock of merchandise and to attract
consumers, PTL Pvt. Ltd.
launched scheme of "Buy One Get One Free" for the same type of merchandise,
for instance, one shirt to be given free with purchase of one shirt. For saving cost,
PTL Pvt. Ltd. directly purchases merchandise from the manufacturers.
In the month of May, in order to save employee cost, PTL Pvt. Ltd. purchased a
tempo
traveller worth ₹ 12,00,000 with seating capacity of 25 persons (including driver)
for transportation of its employees. Further, for ensuring the well-being of its
employees, PTL Pvt. Ltd. voluntarily obtained the health insurance cover of ₹
2,00,000 for each employee in the same month. The premium of ₹ 1,500 per
employee has been paid by the company for 100 employees.
In the month of July, Mr. Raghav, a customer of the company, filed a law suit in the
Court, against the company for not supplying goods of the value of ₹ 1,00,000.
PTL Pvt Ltd. engaged Mr. Ram, an advocate, to represent it in Court for an agreed
consideration of ₹ 25,000. As per the terms of the contract, Mr. Ram issued an
invoice on 5th July. However, consideration was not paid till February next year.
Note - All the amounts given above are excluding taxes and all transactions are
intra-State transactions. Rates of tax are CGST - 9% and SGST -9%. However, for
tempo traveller, the rates of taxes are CGST - 14% and SGST - 14%. In relation to
the above, answer the following questions:
 (i) With respect to "Buy One, Get One" offer, which of the following
statements is true:

(a) It will not be considered as supply at all since no consideration is involved in

one of the items.

(b) Supply of item for which consideration is charged is a supply under section 7 of
the CGST Act, 2017 while supply of the other item supplied free of cost is not a
supply.

(c) These are two individual supplies where a single price is charged for the entire
supply. Since a single price is charged, the same will always be taxed as a mixed
supply.

(d) These are two individual supplies where a single price is charged for the entire
supply. Their taxability will depend upon as to whether the supply is a composite
supply or a mixed supply.

(ii) Eligible input tax credit for the month of May (i) on the purchase of tempo
traveller and (ii) on health insurance premium paid (assuming that all other
conditions, for availing input tax credit have been complied with) is:

(a) (i) CGST - Nil, SGST - Nil and (ii) CGST - Nil, SGST - Nil
(b) (i) CGST - ₹ 1,68,000, SGST - ₹ 1,68,000 and (ii) CGST - Nil, SGST - Nil
(c) (i) CGST - Nil, SGST - Nil and (ii) CGST - ₹ 18,000, SGST - ₹ 18,000
(d) (i) CGST - ₹ 1,68,000, SGST - ₹1,68,000 and (ii) CGST - ₹ 18,000, SGST - ₹
18,000
iii) Which of the following statements is true in respect of the services of
advocate availed by the company?

(a) CGST-₹ 2,250 and SGST- ₹ 2,250 on advocate services are payable by PTL Pvt
Ltd. ITC availed thereon is to be added to its output tax liability with interest as
consideration along with tax is not paid within 180 days of the issuance of invoice.

(b) CGST-₹ 2,250 and SGST- ₹ 2,250 on advocate services are payable by Mr.
Ram. ITC availed thereon is to be added to output tax liability of PTL Pvt Ltd. with
interest as consideration along with tax is not paid within 180 days of the issuance
of invoice.

(c) CGST-₹ 2,250 and SGST- ₹ 2,250 on advocate services are payable by PTL
Pvt. Ltd. The condition of payment of consideration along with tax within 180 days
of the issuance of invoice does not apply in the given case.

(d) CGST-₹ 2,250 and SGST- ₹ 2,250 on advocate services are payable by Mr.
Ram. The condition of payment of consideration along with tax within 180 days of
the issuance of invoice does not apply in the given case.
176. What should the taxable person do if he pay's tax under wrong GSTIN?

(a) Pay again under right GSTIN and claim refund

(b) Auto-adjustment
(c) Adjustment on application/request
(d) Raise ISD invoice and transfer
177. The types of electronic ledger/register under GST on common portal are :-

a) Electronic cash ledger

b) Electronic credit ledger
c) Electronic liability register
d) All of the above
178. Deposits towards tax, penalty,
interest, fee or any other amount are credited into
the----of a taxable person.

(a) Electronic liability registers

(b) Electronic credit ledger
(c) Electronic cash ledger
 (d) Both (a) and (b)
179. Which of the following shall be the date of deposit of the tax dues under GST &
what shall be the validity of challan in Form GST PMT-06?

(a) Date of presentation of cheque, 15 days

(b) Date of payment,15 days
(c) Date of credit of amount in the account of Government, 15 days
(d) Earlier of above (a), (b) or (c).
180. Input tax credit as self-assessed in the return of the registered person shall be
credited to which of the following ledger?

(a) Electronic liability register

(b) Electronic credit ledger
(c) Electronic cash ledger
(d) All of the above
181. Balance in electronic credit ledger can be utilized against payment of

a) output tax
b) interest
c) penalty
d) late fees
182. Which of the following shall be discharged first, while discharging liability of a
taxable person?

a) All dues related to previous tax period

b) All dues related to current tax period
c) Demand raised under section 73 and 74
d) No such condition is mandatory
183. What should the taxable person do if he pay's tax, interest, penalty, fee, or any
other amount under wrong head ?

(a) Tansfer from wrong head to right head in FORM GST PMT-09
(b) Pay again under right head and claim refund of wrong payment done
(c) Auto-adjustment
(d) Both (a) or (b)
184. The interest rate on GST, if not specified anywhere, shall be treated
As……………………and not as …………………

(a) Simple rate, compound rate

(b) Compound rate, simple rate
(c) Compound rate, 18%
(d) 18%, 24%
185. Mr. A was liable to pay GST of `10,000 on 20.7.20XX but he failed to pay.
However,
he filed the return on the due date. Later he decided to pay tax on 25.09.20XX.
What would be the amount of interest that has to be paid by him?

(a) ₹ 325 (b) ₹ 330

(c) ₹ 434 (d) ₹ 441
186. Mr. X contends that tax is liable to be deducted if total value of supply of taxable
goods
under a contract is ₹ 2,50,000 exclusive of tax.

a) Valid
b) Invalid
187. Aasma Ltd had supplied goods to a local authority for ₹ 7,56,000 (inclusive of
GST @
12%). Determine the total amount of tax to be deducted at source.

a) 15,120 b) 13,500
c) 7,560 d) None of the above

188. What is the implication of TDS if supplier as well as the place of supply are in
State A
and the recipient is located in State B. ?
 a) TDS applicable
b) No TDS
189. Every registered person required to deduct tax at source under section 51 shall
make
payment & furnish return in Form GSTR-7 for the month in which such deductions
have been made within .........

a) Last day of the month to which payment relates

b) 10 days after the end of such month.
c) 15 days after the end of such month
d) 20 days after the end of such month
190. Aasma Ltd had supplied goods to a local authority for ₹ 7,56,000 (inclusive of
GST @
12%). Determine the interest liability if the amount of tax deducted at source on
15.10.20XX is deposited as on 20.12.20XX.

a) ₹ 149 b) ₹ 298
c) ₹ 266 d) Nil
191. What is the rate of TCS under CGST?

a) 0.5% b) 1%
c) 2% d) None of the above
192. When should the e – commerce operator collect tax at source @ 0.5% each CGST
and SGST ?

a) On the date when the other supplier makes supplies through operator
b) Day on which the operator remits the consideration to the supplier
c) When he collects the consideration on behalf of the supplier in respect of such
supply
d) Option (a) or (c) whichever is earlier
193. What does "net value of taxable means: supplies"

a) This is the difference of Aggregate value of all supplies of goods and/or services
and Aggregate value of all supplies returned to the suppliers.
b) This is the difference of Aggregate value of taxable supplies of goods and/or
services except services u/s 9(5) and Aggregate value of taxable supplies returned
to the suppliers.
c) This is the difference of Aggregate value of taxable and exempted supplies of
goods and/or services and Aggregate value of supplies returned to the suppliers.
d) None of the above.
194. When should the e-commerce operator remit the amount of TCS to government
and
file Form GSTR-8?

a) Both within 10 days after the end of the month in which such amount was
collected.

b) Payment Within 10 days after the end of the month in which such amount was
collected, but no time limit for filing the Statements.

c) Statement Within 10 days after the end of the month in which such amount was
collected, but no time limit for paying the money.

d) No time limit for both.

195. How is the aggregate turnover calculated for determining threshold
limit for registration?
a) Aggregate value of all taxable supplies (excluding the value of inward supplies
on which tax is payable by a person on reverse charge basis and inter-State
supplies), exempt supplies and export of goods/services.

b) 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 inter-State supplies of a person computed for each
State separately.

c) Aggregate value of all taxable intra-State supplies, export of goods/services and

exempt supplies of a person having same PAN computed for each State separately.
 d) 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 inter-State 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.
196. 'P' Ltd. has its registered office, under the Companies Act, 2013, in the State of
Maharashtra from where it ordinarily carries on its business of taxable goods. It
also has a warehouse in the State of Telangana for storing said goods. What will be
the place of business of 'P'Ltd. under the GST law?

a) Telangana
b) Maharashtra
c) Both (a) and (b)
d) Neither (a) nor (b)
197. Ram, an individual, based in Gujarat, is in employment and earning ₹ 10 lakh as
salary. He is also providing intra-State consultancy services to different
organizations on growth and expansion of business. His turnover from the supply
of such services is ₹ 12 lakh. Determine whether Ram is liable for taking
registration as per provisions of the Act?

a) Yes, as his aggregate turnover is more than ₹ 20 lakh.

b) No, as his aggregate turnover is less than ₹ 40 lakh.
c) No, as services in the course of employment does not constitute supply and
therefore, aggregate turnover is less than ₹ 20 lakh.
d) Yes, since he is engaged in taxable supply of services.
198. "Mr. X is only supplying services under RCM & the total supplies made during the
year was Rs. 100 lakhs." Comment.

(a) Mr. X must take compulsory registration under GST

(b) Mr. X may operate without registration under GST
(c) Mr. X must take registration as he has exceeded the threshold limit
(d) None of the above
199. The person making inter-State supply of goods from Madhya Pradesh is
compulsorily required to get registered under GST, provided such goods are not
notified handicraft goods nor predominantly hand- made notified products

a) if his aggregate turnover exceeds ₹ 20 lakh in a financial year

b) if his aggregate turnover exceeds ₹ 10 lakh in a financial year
c) if his aggregate turnover exceeds ₹ 40 lakh in a financial year
d) Irrespective of the amount of aggregate turnover in a financial year since he is
making inter- State supply of taxable goods.
200. Mr. Z of Himachal Pradesh starts a new business and makes following supplies in
the first month-

(i) Intra-State supply of taxable goods amounting to ₹ 17 lakh

(ii) Supply of exempted goods amounting to ₹ 1 lakh
(iii) Inter-State supply of taxable goods amounting to ₹ 1 lakh
Whether he is required to obtain registration?

(a) Mr.Z is liable to obtain registration as the threshold limit of ₹ 10 lakh is

crossed.
(b) Mr. Z is not liable to obtain registration as he makes exempted supplies.
(c) Mr. Z is liable to obtain registration as he makes the inter-State supply of
goods.
(d) Mr. Z is not liable to obtain registration as the threshold limit of ₹ 20 lakh is not
crossed.
201. Mr. X, a casual taxable person, is not involved in making taxable supplies of
notified handicraft goods or predominantly hand-made notified products. Which of
the following statements is true for Mr. X – a casual taxable person?

a) Mr. X is not required to take registration under GST under any circumstances.
b) Mr. X is required to get registration under GST if the aggregate turnover in a
financial year exceeds ₹ 20 lakh.
c) Mr. X is required to get registration under GST if the aggregate turnover in a
financial year exceeds ₹ 40 lakh.
 d) Mr. X has to compulsorily get registered under GST irrespective of the threshold
limit.

202. Mr. Rahim wants to start a new business of trading of footwear in Meghalaya. In
order to expand his business he will also make such supplies through e-commerce
operator who will collect tax at source. In this respect, he has approached you to
seek an advice on GST registration. Determine when he is required to get
registered under GST?

(a) Required to get registered when the turnover reaches the threshold limit of ₹ 40
lakh.
(b) Required to get registered mandatorily irrespective of the turnover limit as he
will be making supplies through e-commerce platform.
(c) Required to get registered when the turnover reaches the threshold limit of ₹ 20
lakh.
(d) Required to get registered when the turnover reaches the threshold limit of ₹ 10
lakh
203. Which of the following persons is required to obtain compulsory registration?

(a) Persons exclusively engaged in making supplies tax on which is to be paid by

the recipient on reverse charge basis under section 9(3).

(b) Persons making inter-State supplies of taxable services having aggregate

turnover up to Rs. 20,00,000

(c) Persons making supplies of services through an ECO (other than supplies
specified under section 9(5) of the CGST Act) with aggregate turnover up to Rs.
20,00,000
(d) Persons who make taxable supply of goods or services or both on behalf of
other taxable persons whether as an agent or otherwise.
204. Within how many days a person should apply for registration under GST, apart
from provisions of voluntary registration?

a) Within 60 days from the date, he becomes liable for registration.

b) Within 30 days from the date, he becomes liable for registration.
c) No time limits
d) Within 90 days from the date, he becomes liable for registration.
205. Xylo & Co. has three branches, in Jalandhar, Amritsar and Ludhiana, in the State
of Punjab. Amritsar and Ludhiana branches are engaged in supply of garments and
Jalandhar branch engaged in supply of shoes. Which of the following options is are
legally available for registration to Xylo & Co .?

(i) Xylo & Co. can obtain single registration for Punjab declaring any one of the
branches as principal place of business and other two branches as additional
place of business.

(ii) Xylo & Co. can obtain separate GST registration for each of the three branches
- Amristar, Jalandhar and Ludhiana.

(iii) Xylo & Co. can obtain one GST registration for shoe business (Jalandhar
branch) and another GST registration which is common for garments business
(Amritsar and Ludhiana).

(a) ii (b) Either i, ii or iii

(c) Either i or ii (d) Either ii or iii
206. A new client Mr.Z has recently obtained GST registration and keeps manual
accounts. He has got his GSTIN printed on top of every page of new booklet
printed for Tax Invoice. Apart from his principal place of business he owns 2
godowns where he keeps stock of his goods and does some wholesale trading.
He asks you weather he needs to display the GSTIN registration and GSTIN at any
other
places?

(a) Mr. Z is required to display his certificate of registration in a prominent location

at his principal place of business only. Name board at entry shall display GSTIN at
his principal place of business only.
 (b)Mr.Z has to display his certificate of registration in a prominent location at his
principal place of business and at every additional place or places of business.
Also, he should display GSTIN in the name board exhibited at the entry of his
principal place of business and at every additional place or places of business.

(c)The certificate of registration is not required to be displayed. Only name board

at entry of principal and additional places of business shall display GSTIN.

(d)The certificate of registration in a prominent location is required to be displayed

only at principal place of business. Name board at entry of principal and additional
places of business shall display GSTIN.
207. A non-resident taxable person is required to apply for registration:
(a) within 30 days from the date on which he becomes liable to registration
(b) within 60 days from the date on which he becomes liable to registration
(c) at least 5 days prior to the commencement of business
(d) within 180 days from the date on which he becomes liable to registration
208. Registration certificate granted to casual taxable person or non-resident taxable
person will be valid for:

a) Period specified in the registration application

b) 90 days from the effective date of registration
c) Earlier of (a) or (b)
d) Later of (a) or (b)
209. Mr Ram, a jeweller registered under GST in Mumbai, wants to sell his jewellery in
a Trade Expo held in Delhi. Which of the following statements is false in his case?

(a) He needs to get registration in Delhi as casual taxable person.

(b) He needs to pay advance tax on estimated tax liability.
(c) He needs to mandatorily have a place of business in Delhi.
(d) He needs to file GSTR-1/ IFF and GSTR-3B for Delhi GSTIN for the month or
quarter, as the case may be, when he gets registered in Delhi.
210. What is the validity of the registration certificate granted under GST for a normal
taxpayer?

a) One year
b) Two years
c) Valid till it is cancelled
d) Five years.
211. Within how many days an application for revocation of cancellation of registration
can be made provided no extension to said time-limit has been granted?

a) Within 7 days from the date of service of the cancellation order.

b) Within 15 days from the date of the cancellation order.
c) Within 45 days from the date of the cancellation order.
d) Within 90 days from the date of service of the cancellation order.
212. Mr. Prem & Sons had taken GST registration on 1st January but failed to furnish
GST returns for the next 6 months. Owing to this, the proper officer cancelled its
registration on 25th July and served the order for cancellation of registration on
31st
July. Now, Prem & Sons wants to revoke the cancellation of registration. Prem &
Sons can file an application for revocation of cancellation of registration on or
before.

(a) 30th August

(b) 29th August
(c) 29th September
(d) 29th October
213. 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.

(a) (i) and (ii) (b) (i) and (iv)

(c) (ii) and (iii) (d) (iii) and (iv)
214. Which of the following statements are correct?
(i) Revocation of cancellation of registration under SGST/UTGST Act shall be
deemed to be a revocation of cancellation of registration under CGST Act.

(ii) Cancellation of registration under SGST/UTGST Act shall be deemed to be a

cancellation of registration under CGST Act.

(iii) Revocation of cancellation of registration under SGST/UTGST Act shall not

be deemed to be a revocation of cancellation of registration under CGST Act.

(iv) Cancellation of registration under SGST/UTGST Act shall not be deemed to

be a cancellation of registration under CGST Act.

(a) (i) and (ii)

(b) (i) and (iv)
(c) (ii) and (iii)
(d) (iii) and (iv)
215. Tax invoice must be issued by---------.

(a) Every supplier

(b) Every taxable person
(c) Registered persons not paying tax under composition scheme
(d) All of the above
216. A continuous supply of goods requires one of the following as a must:

(a)The goods must be notified by the Commissioner in this behalf

(b)The contract for supply lasts for a minimum period of 3 months
(c) The supply is made by means of a wire, cable, pipeline or other conduit
(d) Supplier invoices the recipient on a regular or periodic basis
217. 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:

a) before/at the time of supply

b) 6 months from the date of removal
c) Earlier of (a) or (b)
d) Later of (a) or (b)
218. M.H. Husain, a famous painter, Delhi, sends his latest art work to Indian Classic
gallery, Delhi, for exhibition. However, no consideration has flown from Indian
Classic gallery to M. H. Husain when the art work is sent to the gallery for
exhibition. M. H. Husain is in dilemma whether GST is payable on said transfer of
art work. What would be your advice on the same?

(a) GST is payable as the same amounts to taxable supply of goods.

(b) GST is payable as the same amounts to taxable supply of services.
(c) GST is not payable as the same is an exempt supply.
(d) GST is not payable as the same does not amount to supply at all.
219. In case of taxable supply of services by a non-banking financial company (NBFC)
to,
other than a distinct person, invoice shall be issued within a period of ---- from the
date of supply of service.

a) 30 days b) 45 days
c) 60 days d) 90 days
220. M/s. Wanderlust Travels (P) Ltd. purchased a bus chassis from M/s. Krishi Motors
Ltd. for a consideration of ₹ 90.00 lakh on 01.10.20XX. M/s. Wanderlust Travels
(P) Ltd. Sent the bus chassis for body building to M/s. Bhagwant Fabricators and
paid in advance the total consideration of ₹25.00 lakh on 15.10.20XX. M/s.
Bhagwant Fabricators, after completing the bus body, informed M/s. Wanderlust
Travels (P) Ltd. For carrying out the inspection of the work done on 05.11.20XX.
M/s. Wanderlust Travels (P) Ltd. Visited the work shop of M/s. Bhagwant
 Fabricators on 08.11.20XX and confirmed that the bus body was in accordance
with the terms of the contract.
The last date for issuing the invoice by M/s. Bhagwant Fabricators is :-

(a) 15,10.20XX (b) 08.11.20XX

(c) 08.12.20XX (d) 05.12.20XX

221. Subhas & Co., a registered person, supplies taxable goods to unregistered persons.
It
need not issue tax invoice, if the value of supply of goods to such persons is .......
and the recipient does not require such invoice.

a) Rs.1,200 b) Rs.600
c) Rs.150 d) Rs.200
222. PVR ( Multiplex) is running Movie shows in Mumbai. PVR is not issuing the E-
tickets
for movies, value of ticket is ₹190 per person. Whether PVR is required to issue
separate Tax Invoice ?

(a) Yes, as ticket value is more than ₹100

(b) No, as ticket value is not more than ₹200
(c) Yes, as PVR is not issuing E-Ticket
(d) No, as ticket value is not more than ₹500
223. Which of the following statements is correct while issuing a tax invoice under GST
Laws?

(a) Place of supply in case of inter-State supply is not required to be mentioned.

(b) The power of attorney holder can sign the tax invoice in case the taxpayer or
his authorised representative has been travelling abroad.
(c) Quantity is not required to be mentioned in case of goods when goods are sold
on "as is where is basis"
(d) HSN code for goods or services is required to be mentioned.
224. Invoice shall be prepared in (i)…………… in case of taxable supply of goods and
in (ii) ………… in case of taxable supply of services.

(a) Triplicate, Duplicate

(b) Duplicate, Triplicate
(c) Duplicate, Duplicate
(d) Triplicate, Triplicate
225. Goods may be transported without issue of invoice under rule 55 challan in case of

(a) Supply of liquid gas where the quantity at the time of removal from the place of
business of the supplier is not known,
(b) Transportation of goods for job work
(c) Transportation of goods for reasons other than by way of supply
(d) All of the above
226. The last date for declaring the details of a Credit Note issued on 25-Jun-20XY for
a supply made on 19-Sep-20XX is ------ Here, annual return in filed on 20- Jul-
20XY for F.Y. 20XX-XY :

a) 31-Dec-20XY - Last date for filing annual return

b) 20-Jul-20XY - Actual date for filing annual return
c)20-Jun-20XY - Due Date of Filing of June Return
d) 20-Oct-20XY - Due Date of Filing of September Return
227. Kidzee Ltd., a wholesaler of toys registered in Chandigarh, is renowned in the
local
market for the varieties of toys and their reasonable prices. Kidzee Ltd. makes
supply of 100 pieces of baby's learning laptops and chat learning phones to Nancy
General Store on 25th September, 20XX by issuing a tax invoice amounting to ₹
1,00,000.
However, the said toys were returned by Nancy General Store on 30th September,
20XX. Which document Kidzee Ltd. is required to issue in such a case?

(a) Debit Note (b) Refund voucher

(c) Credit note (d) Payment voucher
228. During the month of May, Z Ltd. sold goods to Y Ltd. for ₹ 2,55,000 and charged
GST
@ 18%. However, owing to some defect in the goods, Y Ltd. Returned some of the
goods by issuing debit note of ₹ 40,000 in the same month. Z Ltd. records the
return of goods by issuing a credit note of ₹ 40,000 plus GST in the same month.
In this situation, GST liability of Z Ltd. for the month of May will be-

(a)₹ 45,900 (b) ₹ 38,700

(c)₹ 53,100 (d)₹ 40,000
229. Which of the following statements is/are incorrect under GST law :-

(i) If the supplier has erroneously declared a value which is more than the actual
value of goods or services provided, then he can issue credit note for the same.

(ii) If the supplier declared some special discount which is offered after the supply
is over, then he cannot issue credit note under GST law for the discount offer.

(iii) If quantity received by the recipient is more than what has been declared in the
tax invoice, then supplier can issue debit note for the same.

(iv) There is no time limit to declare the details of debit note in the return.

(a) i, ii and iv
(b) i and iv
(c) iv
(d) i and iii
230. Records uls 35 shall be maintained at

a) Principal address of Proprietor / Partner /Director

b) Principal place of Business mentioned in registration certificate
c) At accountant office
d) All of the above
231. Mr. A is having 4 places of business, out of which its principal place of business
is in Kolkata. Can he maintain the books only at principal place of business?

a) Yes b) No
c) It doesn't make any difference d) None of the above
232. Which of the records are not to be maintained by an agent?

a) Particulars of authorisation received by him from each principal to receive or

supply goods or services on behalf of such principal separately
b) Raw materials or services used in the manufacture
c) Tax paid on receipts or on supply of goods or services effected on behalf of
every principal.
d) Details of accounts furnished to every principal
233. What shall be the consequences, if taxable goods that are not accounted for are
found in a place or are without valid documents?

a) Proper officer shall impose penalty

b) Proper officer shall determine the amount of tax on such goods as if supplied
c) No consequences
d) Either of the above specified options
234. Miss Taavi, a composition dealer is of the view that she is not mandatorily required
to
maintain account of goods disposed of by way of gift. Is her view valid in law?

a) Valid
b) Invalid
235. If due date of filing the annual return is 31.12.2021, then the books of record of
2020-21 must be maintained for how many years i.e. till which date?

a) 31.12.2023 b) 31.12.2020
c) 31.12.2027 d) 31.12.2024

236. A registered person, who is under investigation for an offence under Chapter XIX,
needs to retain the books of accounts/other records pertaining to such investigation
until the expiry of:
 a) 72 months from the due date of furnishing of annual return for the year
pertaining to such accounts and records.
b) year after final disposal of such investigation.
c) (a) or (b), whichever is later
d) None of the above
237. Which of the following statements are true w.r.t. accounts and records?

1) All accounts and records are to be retained for 6 years.

2) Stock record is to be maintained by all registered dealers except the dealers
registered under composition scheme.
3) Stock record is to be maintained by all registered dealers including composition
dealers.
4) Monthly production records are to be maintained by all dealers except the
dealers who have taken option for composition.
5) Monthly production records are to be maintained by all dealers including
composition dealers
6) Records are to be maintained at principal place of business.
7) Records are to be maintained at principal place of business as also at all
additional places of business.

Which of the above are correct?

a) 1,2,5,6 b) 1,3,5,7
c)1,3,4,7 d) 1,2,4,6
238. If a person is registered under GST then Does he need to get registered on the E -
way Bill system?
(a) Yes (b) No
(c) As notified by the appropriate authority
(d) None of the above
239. Mr. A sold certain goods to Mr. B However, when the goods reached the godown,
they were checked and certain goods were found defective and thus were returned.
Does such sales return require generation of E - way Bill if value of sales return
exceeds ₹50000 ?

(a) Yes (b) No

(c) At the option of appropriate authority (d) None of the above
240. Mr. Tushar handicraft manufacturers and suppliers from Pune, transported certain
handicraft items to Mr. B of Haryana. Value of such handicraft items under
transport is worth Rs. 10,000. Who shall be liable to generate E - way bill under
the given case?

(a) Mr. Tushar (b)Mr.B

(c) Either (a) or (b) (d)None of the above
241. M/s ABC Associates, a CA firm of Pune provides certain services to their clients
who
are unregistered under GST. Who shall generate e - way bill in the given case?

(a) M/s ABC Associates (b)Client

(c) Not applicable in case of service
(d) None of the above
242. Rakesh & Company has got multiple retail outlets of cosmetic products in
Mumbai. He receives an order from a customer of Kerala worth Rs.1,20,000/- at
one store. While checking the stock he found that order worth Rs. 55,000/- can be
fulfilled from his one store situated in Dadar and remaining goods worth Rs.
65,000/- can be sent from his another store situated in Malad. He instructs both the
stores to bill separately the goods to Kerala customer. Which one of the below is
TRUE?

(a)He would be required to prepare one e-way bill since one order shall be
considered as one consignment for the purpose of e-way bills.

(b)He will not be required to prepare e-way bills.

(c)Rakesh & Company would be required to prepare 3 e-way bills. One for
movement from Dadar Store, one for movement from Malad store and one
consolidated for movement from Transporter to Customer.
(d)He would be required to prepare two separate e- way bills since each invoice
 value exceeds Rs. 50,000/- and each invoice shall be considered as one
consignment for the purpose of generating e-way bills.
243. M/s Gyaan Publishing House, registered under GST in Delhi is engaged in printing
and selling of books as well as trading of stationery items. He has provided
following information of a consignment which is to be supplied to Mumbai: -

(i) Taxable value of supplies indicated on tax invoice: Rs. 35,000/-

(ii) Value of exempted supplies: Rs. 8,000/-
(iii) Value of goods to be sent to job worker on delivery challan: Rs. 15,000/-

Calculate the consignment value for the purpose of generating e-way bill for inter-
State supply of goods.
Assume rate of tax on taxable goods to be 18%.

(a)₹35,000/- (b) ₹50,000/-

(c)₹56,300/- (d) ₹ 64,300/-
244. ABC Ltd. generated e-way bill on 12th February at 14.00 hrs. It transported over-
dimensional cargo for a distance of 100 km. The validity period of the e-way bill
will expire on-------------- if there is no extension of the same.

a) Midnight of 13th-14th February

b) Midnight of 17th-18th February
c) At 14.00 hrs. of 13th February
d) At 14.00 hrs. of 14th February
245. Goods are handed over by consignor to transporter on Friday evening at 17:00hrs
and the transporter starts the movement of goods on Monday evening at 17:00 hrs
after generating e-way bill. When will the validity period for e-way bill end if the
distance is upto 75 Km?

(a) Tuesday at 24:00 hrs

(b) Monday at 24:00 hrs
(c) Tuesday at 17:00 hrs
(d) Saturday at 24:00 hrs
246. An Army battalion took a shift from Maharashtra to Kashmir. As a consequence
there
was movement of goods from such place. Is the Ministry of Defense liable to
generate e - way bill under this case?

(a) Yes (b) No

(c) As notified by the appropriate authority
(d) None of the above
247. Government of Goa for the purpose of certain construction in Goa, transported
sandstones from MP through rail transport. Does such transportation require
generation of E – way bill by the government?

(a) Yes (b) No

(c) As notified by the Central Government
(d) None of the above
248. What is the due date for submission of details of
outward supplies in monthly GSTR-1?
(a) on or before 11th day of the immediately succeeding month
(b) on or before 15th day of the immediately succeeding month
(c) on or before 17th day of the immediately succeeding month
(d) on or before 20th day of the immediately succeeding month
249. M/s. Gabbar Associates, a registered person in Delhi issued a credit note
amounting to Rs. 25,000 (inclusive of GST) to Mr. Kalia, an un-registered person
residing in Delhi against an invoice amounting to Rs. 1,50,000. How the credit
note is to be treated in FORM GSTR-I?

(a) Credit note will be shown separately in Table No. 9B of FORM GSTR-1
(b)Taxable supplies to un-registered person is to be shown net of credit note in
Table No. 7 of FORM GSTR-1
(c) Credit note need not to be shown in FORM GSTR-1
(d)Credit note cannot be issued to an un-registered person
250. The due date for filing GSTR-3B for persons filing return in other than QRMP
scheme is --------
 (a) on 10th day of the next month
(b) on 15th day of the next month
(c) on 17th day of the next month
(d) on or before 20th day of the next month
251. Return is________ for Taxable persons with turnover exceeding Rs.5 Crores
and______
taxable persons with turnover upto Rs. 5 Crores.

(a) Monthly, Annually (compulsory)

(b) Quarterly, Monthly (Optional)
(c) Monthly, Quarterly (Optional)
(d) Annually, Monthly (compulsory)
252. What is the due date for payment of tax under QRMP Scheme for 1st and 2nd
month of the quarter?

(a) 20th day of the month succeeding such month:

(b) 22th day of the month succeeding such month:
(c) 25th day of the month succeeding such month:
(d) 24th day of the month succeeding such month:
253. A registered person shall not be allowed to furnish a return for a tax period after
the expiry of a period of ........ from the due date of furnishing the said return.

a) 1 year b) 2 year
c) 3 years d) 6 months
254. When is a registered person required to furnish his annual return ?

(a) On or before 31st day of March at the end of financial year

(b) On or before 30th day of September following the end of financial year
(c) On or before 31st day of December following the end of financial year
(d) On or before 1st day of December following the end of financial year
255. Every registered taxable person who has made outward suppliers in the period
between the date on which he become liable to registration till the date
on which registration has been granted shall declare the same in the

(a) First return filed by him after grant of registration

(b) First two return filed by him after grant of registration
(c) FORM GSTR-7
(d) FORM GSTR-11
256. 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
257. 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
258. A goods and services tax practitioner can undertake the following activities if
authorized by the taxable person.

(a) Furnish details of outward supplies.

(b) Furnish information for generation of E-way bill
(c) Furnish Annual and Final return
(d) All of the above
259. Tolaram Ltd. (a supplier registered in Uttar Pradesh having principal place of
business at Noida) asks Bholaram Ltd. of Ahmedabad, Gujarat to deliver 50
washing machines
to its buyer Jholaram Ltd. at Jaipur, Rajasthan. The place of supply of supply
 between Tolaram Ltd. and Jholaram Ltd. is ........... and place of supply of supply
between Bholaram Ltd. and Tolaram Ltd. is……………

(a) Rajasthan, Uttar Pradesh

(b) Uttar Pradesh, Gujarat
(c) Uttar Pradesh, Rajasthan
(d) Rajasthan, Gujarat
260. Mr. A (New Delhi) has leased his machine (cost ₹ 8,00,000) to Mr. B (Noida, Uttar
Pradesh) for production of goods on a monthly rent of ₹ 40,000. After 14 months,
Mr. B requested Mr. A to sell the machine to him for ₹ 4,00,000, which is agreed
to by Mr. A. Determine place of supply when is the machine is sold after being
leased?

(a) Location of Mr. A (New Delhi)

(b) location of Mr. B (Noida, Uttar Pradesh)
(c) location of Machine (Noida, Uttar Pradesh)
(d) None of the above
261. M/s. Buildwell Engineering Consultants, located and registered in Gurugram,
Haryana provided consultancy services to M/s. Taj India Ltd., (located and
registered in Mumbai, Maharashtra) for its hotel to be constructed on land situated
in Dubai.
Determine the place of supply of consultancy services provided by M/s. Buildwell
Engineering Consultants to M/s. Taj India Ltd.

a) Gurugram, Haryana b) Mumbai, Maharashtra

c) Dubai d) None of the above
262. Brijraj is on a business trip for 5 days where he has to stay for 3 days in Mumbai
(Maharashtra) and 2 days in Ahmedabad (Gujarat). He stays in the hotels of Royal
Group of Hotels for which a consolidated sum of ₹ 50,000 was charged by the
hotel for stay in its two establishments in Mumbai and Ahmedabad for 3 nights and
2 nights
respectively. The place of supply in this case is in .................

(a) Maharashtra and Gujarat both and the service shall be deemed to have been
provided in Maharashtra and Gujarat in the ratio 3:2 respectively.
(b) Maharashtra as his stay was longer in Mumbai.
(c) Maharashtra and Gujarat both and the service shall be deemed to have been
provided in Maharashtra and Gujarat in the ratio 1:1 respectively.
(d) Gujarat
263. DEO Consultants (Kolkata) impart GST training to accounts and finance personnel
of
Sun Cements Ltd., Guwahati, Assam (registered office) at the company's Mumbai
(Maharashtra) office which is also registered under GST. The contract is entered
with Guwahati office. In the given case, place of supply is ...............

(a) Kolkata (b) Assam

(c) Maharashtra
(d) Either Assam or Maharashtra at the option of Sun Cements Ltd.
264. Grand Wedding Planners (Chennai) is hired by Laddoo Singh (unregistered person
based in Hyderabad) to plan and organise his wedding. The place of supply is

(i) ............. if wedding is to be held at New Delhi, or

(ii) ............ if wedding is to be held in Seychelles.

(a) New Delhi, Hyderabad

(b) New Delhi, Seychelles
(c) Chennai, Seychelles
(d) Chennai, Hyderabad
265. Aflatoon Spares (P) Ltd., located and registered under GST in Haryana, supplied
spare
parts to Mr. Laxmi Khurana, an unregistered person, located in Rajasthan. Mr.
Laxmi Khurana booked the courier himself with Black Dart Courier (P) Ltd.,
registered under GST in Delhi for delivery in Rajasthan. Black Dart Courier (P)
Ltd. picked up the
goods from Haryana and handed over by Aflatoon Spares (P) Ltd. delivered the
courier in Rajasthan while passing through the State of Uttar Pradesh. Determine
the place of supply of service provided by Black Dart Courier (P) Ltd. to Mr.
 Laxmi Khurana:

a) Haryana b) Delhi
c) Rajasthan d) Uttar Pradesh

266. Mr. Salman Khan, a resident of Mumbai, has booked a Videocon D2H connection
at
his other home in Delhi. His friend ShahRukh Khan, is resident of Kerala, paid the
charges for Salman's D2H connection in Delhi at the time of actual installation. Mr.
Shah Rukh Khan went to Kolkata after making the payment. Both Salman Khan
and
Shah Rukh Khan are not registered in GST. Determine the place of supply of D2H
service provided by Videocon to Mr. Salman Khan:

a) Mumbai b) Kerala
c) Delhi d) Kolkata
267. Mr. Javed, an unregistered person residing in Hisar, Haryana, went to Delhi for
seeking
admission of his child - Mr. Arjun - in CA Intermediate. Mr. Javed got the demand
draft
generated at ICIDI Bank Ltd., located and registered under GST in Sahibabad,
Uttar Pradesh against cash, for depositing the registration fee to the ICAI.
Mr. Javed does not have a bank account in ICIDI Bank Ltd. and the bank doesn't
have any policy of KYC requirements (name, address and other identity
verification policy) for customers requiring demand draft and not having account
with any of its branch
in India.
Determine the place of supply of service provided by ICIDI Bank Ltd., Uttar
Pradesh to Mr. Javed.

a) Delhi
b) Uttar Pradesh
c) Either Delhi or Uttar Pradesh, at the option of the recipient
d) Haryana