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CA Final Assessment, Audit, Inspection, Search, Seizure and Arrest — practice questions

Explore 67 free Assessment, Audit, Inspection, Search, Seizure and Arrest questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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Assessment, Audit, Inspection, Search, Seizure and Arrest questions and exercises with answers

Showing questions 1–30 of 67.

Who must self-assess the GST payable and furnish a return for each tax period?Read the answer and worked solution →Unsure of the tax rate, a person may request which assessment?Read the answer and worked solution →Within how many days of a request must the officer pass the order allowing provisional payment of tax?Read the answer and worked solution →Provisional payment of tax may be allowed only if the taxable person does what?Read the answer and worked solution →Final assessment after a provisional order is due within what period?Read the answer and worked solution →The Joint or Additional Commissioner can extend the time for a final assessment order by at most how long?Read the answer and worked solution →Interest on tax unpaid under provisional assessment runs from which day?Read the answer and worked solution →Interest on a refund arising from a final assessment order is payable as provided in which section?Read the answer and worked solution →What is the purpose of scrutiny of returns by the proper officer?Read the answer and worked solution →If the explanation of a discrepancy found on scrutiny is acceptable, what follows?Read the answer and worked solution →After being informed of a discrepancy, within how many days must a satisfactory explanation be furnished?Read the answer and worked solution →After a section 46 notice, a non-filer is assessed in what way?Read the answer and worked solution →An assessment order for a non-filer may be issued within how many years of the annual return due date?Read the answer and worked solution →A non-filer files a valid return within thirty days of the best judgment assessment order. What happens to the order?Read the answer and worked solution →What safeguard must be met before an assessment order is passed against an unregistered person?Read the answer and worked solution →Which officer's permission must precede summary assessment?Read the answer and worked solution →Summary assessment is done when delay may adversely affect which interest?Read the answer and worked solution →If the taxable person for goods is not ascertainable in summary assessment, who is deemed liable?Read the answer and worked solution →An application to withdraw a summary assessment order must be made within how many days of receipt?Read the answer and worked solution →Who may undertake audit of a registered person by a general or specific order?Read the answer and worked solution →Where may audit by tax authorities be conducted?Read the answer and worked solution →The minimum notice before conducting an audit under section 65 is how long?Read the answer and worked solution →An audit by tax authorities should normally be completed within what period from commencement?Read the answer and worked solution →The Commissioner may extend the audit period by a further period not exceeding what?Read the answer and worked solution →Commencement of audit is the date records are made available or audit is actually instituted, whichever is what?Read the answer and worked solution →After concluding an audit, the officer must inform the person of the findings within what period?Read the answer and worked solution →When audit finds tax short paid or ITC wrongly availed, action may be initiated under which sections?Read the answer and worked solution →What is the lowest rank of officer who may direct a special audit?Read the answer and worked solution →Special audit may be ordered when value is not correctly declared or credit availed is not within what?Read the answer and worked solution →Whose prior approval is needed before directing a special audit?Read the answer and worked solution →

Worked practice questions

Who must self-assess the GST payable and furnish a return for each tax period?

  1. The Commissioner
  2. Every registered person
  3. The assessing officer
  4. The Joint Commissioner
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Correct answer: B. Every registered person

Self-assessment places the duty of computing tax and filing returns on each registered taxable person, not on the department.

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Unsure of the tax rate, a person may request which assessment?

  1. Summary assessment
  2. Provisional assessment
  3. Special audit assessment
  4. Best judgment assessment
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Correct answer: B. Provisional assessment

Provisional assessment lets a person who cannot fix the value or the rate pay tax on a provisional basis.

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Within how many days of a request must the officer pass the order allowing provisional payment of tax?

  1. 120 days
  2. 90 days
  3. 60 days
  4. 30 days
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Correct answer: B. 90 days

The provisional assessment order must be passed not later than ninety days from receipt of the written request.

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More Indirecttaxlaws topics

Demands and Recovery, Offences and PenaltiesPlace of SupplyInput Tax CreditCustoms Act 1962: Levy and ExemptionLevy and Collection of TaxAppeals, Revision and Advance Ruling under GSTCustoms 2 Foreign Trade PolicyCustoms Act, 1962