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CA Final GST Procedures — practice questions

Explore 48 free GST Procedures questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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GST Procedures questions and exercises with answers

Showing questions 1–30 of 48.

A tax invoice for goods that are moved must be issued by which point?Read the answer and worked solution →Which document does a supplier of exempted goods issue instead of a tax invoice?Read the answer and worked solution →Under Section 31(3), a tax invoice may be skipped if the supply value is below:Read the answer and worked solution →On receiving an advance payment for a supply, a registered person must issue a:Read the answer and worked solution →A receipt voucher was issued for an advance, but no supply followed. The payer may be given a:Read the answer and worked solution →A revised invoice for supplies made before the registration certificate can be issued within:Read the answer and worked solution →For continuous supply of services with a known payment due date, the invoice is issued:Read the answer and worked solution →A service contract ends before the service is complete. When is the invoice issued?Read the answer and worked solution →A supplier gets no output tax reduction on a corrected invoice if the tax incidence was:Read the answer and worked solution →A credit memo is a business document showing:Read the answer and worked solution →Where must a registered person keep accounts under Section 35?Read the answer and worked solution →A registered person has several places of business. Where are accounts kept?Read the answer and worked solution →The accounts under Section 35(1) may be kept in:Read the answer and worked solution →The Commissioner may notify a class of taxable persons to maintain:Read the answer and worked solution →Under Section 39(1), the monthly return is due by which day of the succeeding month?Read the answer and worked solution →A composition taxpayer under section 10 files the return within how many days after quarter end?Read the answer and worked solution →A person deducting tax at source under section 51 files the monthly return within:Read the answer and worked solution →An Input Service Distributor files the monthly return within how many days after month end?Read the answer and worked solution →Who may extend the time limit for returns under Section 39, for reasons recorded in writing?Read the answer and worked solution →The tax due as per a return must be paid by when?Read the answer and worked solution →A registered person made no supplies in a month. Must a return be filed?Read the answer and worked solution →Returns under Section 39 must be furnished in which mode?Read the answer and worked solution →An applicant must apply for registration within how many days of becoming liable?Read the answer and worked solution →A casual taxable person must apply for registration at least how many days before starting business?Read the answer and worked solution →A person with several business verticals in one State may get:Read the answer and worked solution →A person not liable to register under the Act chooses to register. This is:Read the answer and worked solution →A person holding registrations in two States is treated, for each registration, as:Read the answer and worked solution →Which number must a person hold to be eligible for registration?Read the answer and worked solution →Embassies and UN agencies are granted which identifier under Section 25(9)?Read the answer and worked solution →A person liable to register fails to do so. The proper officer may:Read the answer and worked solution →

Worked practice questions

A tax invoice for goods that are moved must be issued by which point?

  1. Before or at removal of goods
  2. After goods are delivered
  3. When the return is filed
  4. At the end of the month
Show answer and solution

Correct answer: A. Before or at removal of goods

Section 31(1) requires the invoice before or at the time goods are removed for supply when the supply involves movement.

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Which document does a supplier of exempted goods issue instead of a tax invoice?

  1. Receipt voucher
  2. Bill of supply
  3. Refund voucher
  4. Payment voucher
Show answer and solution

Correct answer: B. Bill of supply

A person supplying exempted goods or services issues a bill of supply because no tax is charged on the supply.

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Under Section 31(3), a tax invoice may be skipped if the supply value is below:

  1. Rs 100
  2. Rs 500
  3. Rs 200
  4. Rs 1,000
Show answer and solution

Correct answer: C. Rs 200

The Act allows non-issue of a tax invoice, on prescribed conditions, where the supply value is less than two hundred rupees.

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