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CA Final Liability to Pay in Certain Cases — practice questions

Explore 50 free Liability to Pay in Certain Cases questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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Liability to Pay in Certain Cases questions and exercises with answers

Showing questions 1–30 of 50.

Which mode of transferring a business is expressly named in the GST transfer provision?Read the answer and worked solution →On transfer of a business, who owes the earlier dues?Read the answer and worked solution →A transferee must apply within time for what?Read the answer and worked solution →Dues of a transferor that become the transferee's liability are those arising up to which point?Read the answer and worked solution →For a part transfer, joint liability extends:Read the answer and worked solution →An agent supplies taxable goods on behalf of his principal. Who bears the tax payable on them?Read the answer and worked solution →Which section of the CGST Act makes an agent and his principal jointly liable for tax on goods?Read the answer and worked solution →Merging companies are treated as distinct for which period?Read the answer and worked solution →Merged companies' registrations are:Read the answer and worked solution →Within what time must a liquidator of a company intimate his appointment to the Commissioner?Read the answer and worked solution →The Commissioner must notify the liquidator within:Read the answer and worked solution →The sum notified to a liquidator covers:Read the answer and worked solution →In winding up of which kind of company can its directors be made liable for unrecovered GST dues?Read the answer and worked solution →Which directors of a wound-up private company are liable?Read the answer and worked solution →A director escapes liability by proving no:Read the answer and worked solution →The director liability section applies notwithstanding:Read the answer and worked solution →Directors of a private company become liable for its tax only when the dues:Read the answer and worked solution →A private company converts to public. Its directors, for earlier dues:Read the answer and worked solution →The relief to directors on conversion of a private company does not cover:Read the answer and worked solution →A firm owes GST. Who is liable to pay?Read the answer and worked solution →A deed says one partner bears all GST dues. This:Read the answer and worked solution →A retiring partner remains liable for firm dues up to:Read the answer and worked solution →Within what period must a partner's retirement date be intimated to the Commissioner?Read the answer and worked solution →If a retired partner's retirement is never intimated in time, his liability continues until:Read the answer and worked solution →Tax of a minor's business run by a guardian can be recovered from:Read the answer and worked solution →The guardian provision applies where the business is carried on for the benefit of:Read the answer and worked solution →Which of these is named as controlling an estate under the Court of Wards style provision?Read the answer and worked solution →For the Court of Wards provision, a manager includes one who:Read the answer and worked solution →A person dies and his business continues. Who pays his dues?Read the answer and worked solution →A firm liable to GST is dissolved. For dues up to dissolution, who is liable?Read the answer and worked solution →

Worked practice questions

Which mode of transferring a business is expressly named in the GST transfer provision?

  1. Leave and license
  2. Barter of its shares
  3. Issue of debentures
  4. Stock split of equity
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Correct answer: A. Leave and license

The provision lists sale, gift, lease, leave and license and hire as modes of transfer, besides any other manner.

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On transfer of a business, who owes the earlier dues?

  1. Only the transferor himself
  2. Only the GST Council
  3. Only the transferee alone
  4. Both, jointly and severally
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Correct answer: D. Both, jointly and severally

Both the transferor and the person receiving the business are jointly and severally liable for dues up to the transfer.

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A transferee must apply within time for what?

  1. A fresh composition option
  2. Cancelling transferor's PAN
  3. Refund of transferor's credit
  4. Amending his registration
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Correct answer: D. Amending his registration

A registered transferee has to get his certificate of registration amended after taking over the business.

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