INDEX

Sl. Program / Question Page

No No
1 Draw a chart showing tax structure in India
2 Draw a chart and write a note on Pre-GST Indirect tax structure in India
3 Write any five limitations of Pre-GST Indirect taxes.
4 What was the significance of Introduction of VAT in Indirect Taxes prior to
implementation of GST . Write a short note.
5 Need for GST in India.
6 What are the important stages in implementation of GST.
7 What were the taxes subsumed in GST.
8 Visit CBIC Website and make a note of important contents.
9 What is the major difference in incidence of tax during pre and post GST
implementation with respect to inter-state transfer. Explain with example.
10 What are the exclusive products not included in the purview of GST. Why?
11 When GST council was notified and what is its composition.
12 What are different types of taxes levied under GST
13 What are the laws supporting the levy of GST. Explain with examples or rules.
14 What is RNR?
15 What are the categories of Goods and Services for levying GST.
16 Briefly explain the important components of Supply.
17 What activities are included in supply.
18 Brief registration process of GST.
19 Ram Enterprises purchased goods from Shyam Enterprises. The goods were supplied on
15/01/2018. Ram Enterprises paid an advance of Rs. 1,00,000 for purchases on
10/01/2018. The invoice was raised on 30/01/2018. Explain with respect to supply.
20 Mr. Y was travelling from Hyderabad to Bengaluru on flight. During his journey he
purchased some books. Determine the incidence of tax. Identify place of supply.
21 What is Composite supply and Mixed Supply. What is the rate of tax applied?
22 Write a short note on the process of GST.
23 What are the types a dealer can opt at registration?
24 What is the threshold limit for composite dealers & Registered dealers.
25 List out five examples of B2C transactions.
26 Draw a specimen of Invoice, Tax Invoice and Bill of Supply.
27 What is Supplementary invoice.
28 What is the eligibility for availing Input Tax Credit.
29 With the help of diagram show Input Credit Mechanism.
30 List out masters to be created to effect GST in tally.
31 Draw a table giving details of GSTR-1, GSTR-2, GSTR-3.
32 Write the steps for filing GSTR 1, GSTR -2, GSTR-3B
33 Who files GSTR-6A
34 What type of GST Returns, e-commerce operators need to file.
35 What is Reverse Charge Mechanism
36 What are the activities specified as Negative List according to Schedule -III
37 Mr. Ankur purchased goods for Rs. 8,00,000 and paid tax @ 5% from a dealer in same
locality. He sold Rs. 4,00,000 worth goods to Raj and collected tax from him. Record the
following transaction with the help of accounting Software
38 Mahesh Enterprises of Hyderabad purchased goods from Ashish Enterprises of Chennai, he paid
GST @ 28%. Record the transaction in accounting software
39 Create 3 stock items named milk, bread and Ice creams. Opening balances of these 3 stock items
would be milk – 10 litres, Bread– 20 Pkts and Ice creams – 25 numbers. Create 1 sundry debtor
and 1 sundry credit or within state. Record a purchase entry of 5 litters of milk at 5% GST rate for
₹80 per liter, 10 Pkts of Bread for Rs.25 per pktat 5% GST rate and 30 numbers of Ice creams for
₹30 per Ice cream at 18% GST rate. A sale entry 10liters of milk Rs.90 per liter, 15Pkts of Bread
for Rs.40 per pkt and 35 numbers of Ice creams for ₹50 per Ice cream
40 What is the value in GST invoices when Rs. 10000 worth of goods are purchased, GST tax
rate @ 5%. In second invoice two purchases of Rs 5000 worth goods GST rate @ 5% and
another Rs 5000 GST @ 18%. Both the transactions are intra state and show the GST Tax
ledgers.
41 Mr. A sold goods to Mr. B for Rs. 20,000. Mr. A is charging packing charges of Rs. 800.
And also paying freight of Rs. 2800 from Mr. A’s premises to Mr. B’s premises. Mr. A also
charged interest of Rs. 750 for delay in payment. Determine the taxable value for levy of
GST. Whether packing charges or freight, Interstate required to include in the invoice to
determine taxable value? Show Tax Invoice GST@ 12% (intra state supply).
42 Mr. X sold 1000 units of goods to Mr. Y for Rs. 20,000 and total unit sold during the year to
Mr. Y after including these units is 2500 unit. As per terms of the agreement if Mr. Y is
purchasing more than 2000 unit of goods in a year then Mr. X is allowing 10% discount in
all the supplies. Assuming IGST rate is 18%. How discount will be recorded?
43 Create 5 stock items with GST @ zero tax rate, @ 5%, @12%, @18%, record interstate
purchase and sale transactions. Show the details of input tax credit
44 What are the conditions for E-Way bill. What are the options available in Tally.
45 Mr. Ajay (Hyderabad) provides consultancy services to Mr. Vijay (unregistered, address on
record shows Tamil Nadu) and charged Rs.10000, levied GST @18%. Even provided
consultancy services to Mr. Anand (unregistered and address is not available) Rs.15000,
GST @ 12%. Show the transactions in Tally
46 Mrs Rani, resident of Hyderabad has a Bank account and with draws money from ATM in
Hyderabad. She went on tour and withdrawn Rs50000 from ATM in Kerala. Identify place
of service, type of taxes levied in both the cases
47 M/s Pooja sold250 laptops to M/s. Raj for Rs. 50,000 each. Tax Invoice was raised. They
were given discount of Rs.5000. M/s Raj returned 250 laptops. Assuming GST rate is 18%.
Show discount and GST ledger
48 Assume five intra state purchase and sale transactions and show Input tax credit in Tally.
49 Out ward supplies, B2B, goods sold to R dealer Rs. 120000, Goods sold to Customer (B2C)
Rs.15000, Goods sold to Interstate dealer Y Rs. 150000. Assuming GST @ 18% show the
effect of outward supplies in
GST Return.
50 Purchased goods from registered dealer M/s Modern, Rs. 50000andRs. 5000 was paid as
advance, Purchased goods from unregistered dealer M/s. Ram Rs. 40000. Purchased goods
from interstate dealer M/s Jyothi, Rs. 75000. Goods returned to M/s Jyothi Rs.5000, after
raising tax invoice. Record Inward supplies in Tally.