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CA Final Liability to Pay in Certain Cases — practice questions — page 2

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 31–50 of 50.

A guardianship or trust ends. Who becomes liable for dues up to its termination?Read the answer and worked solution →A firm discontinues business. Its dues up to discontinuance are determined:Read the answer and worked solution →The constitution of a firm changes. For dues of the earlier period, liable are:Read the answer and worked solution →For the liability chapter, a Limited Liability Partnership is considered:Read the answer and worked solution →Job work means a treatment or process carried out on goods belonging to whom?Read the answer and worked solution →Who is called the principal in the job work procedure?Read the answer and worked solution →A principal sends inputs for job work under intimation. Tax on that movement is:Read the answer and worked solution →Can job work inputs go on to another job worker?Read the answer and worked solution →Inputs sent for job work must be brought back or supplied within:Read the answer and worked solution →Supply from a job worker's place needs no extra declaration if:Read the answer and worked solution →The one-year and three-year job work periods can be extended by the Commissioner by up to:Read the answer and worked solution →Who is responsible for keeping proper accounts of goods sent for job work?Read the answer and worked solution →Inputs not back from job work in a year are deemed supplied:Read the answer and worked solution →For job work, the word input is stated to include:Read the answer and worked solution →The principal can claim input tax credit on inputs sent to a job worker:Read the answer and worked solution →Inputs go direct from supplier to job worker. Credit is:Read the answer and worked solution →Which section of the CGST Act lays down the job work procedure?Read the answer and worked solution →Which section deals with liability of directors of a private company?Read the answer and worked solution →Which section makes a firm and its partners jointly liable for tax?Read the answer and worked solution →Which section covers liability when a company is in liquidation?Read the answer and worked solution →

Worked practice questions

A guardianship or trust ends. Who becomes liable for dues up to its termination?

  1. The former guardian alone
  2. The Commissioner of GST
  3. The ward or beneficiary
  4. The next trustee in line
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Correct answer: C. The ward or beneficiary

On termination, the ward or beneficiary is liable for dues up to that time, whether determined before or after.

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A firm discontinues business. Its dues up to discontinuance are determined:

  1. Only after a year
  2. Only against a new firm
  3. As if it never stopped
  4. By the GST Council
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Correct answer: C. As if it never stopped

The residual provision says dues to the discontinuance date may be determined as if the business had not stopped.

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The constitution of a firm changes. For dues of the earlier period, liable are:

  1. Old and new partners
  2. Only the new partners
  3. Only the old partners
  4. Only the firm's bankers
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Correct answer: A. Old and new partners

Partners as they existed before and as they exist after reconstitution are jointly and severally liable for the earlier period.

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