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CA Inter Accounts and Records in GST — practice questions

Explore 39 free Accounts and Records in GST questions in CA Inter Taxation. Open each question or exercise to read its content, reference answers and available explanation.

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Accounts and Records in GST questions and exercises with answers

Showing questions 1–30 of 39.

Section 35 requires accounts to be kept at which place?Read the answer and worked solution →Which particular is listed in Section 35(1) among the accounts to be kept?Read the answer and worked solution →A registration certificate shows three places of business. Where are the accounts kept?Read the answer and worked solution →May a registered person keep accounts in electronic form under Section 35?Read the answer and worked solution →Section 35(2) casts a record duty on which persons, even if unregistered?Read the answer and worked solution →Who may notify a class of taxable persons to keep additional accounts under Section 35(3)?Read the answer and worked solution →What must the Commissioner record before permitting different accounts?Read the answer and worked solution →If goods are not accounted for, tax is determined by applying which provisions?Read the answer and worked solution →For goods not accounted for, tax is determined as if the goods were what?Read the answer and worked solution →For how many months must accounts be retained from the due date of the annual return?Read the answer and worked solution →When does the Section 36 retention period start running?Read the answer and worked solution →After an appeal ends, records must be kept forRead the answer and worked solution →Which account shows opening balance, receipts and supplies of goods?Read the answer and worked solution →Which separate account must record advances received, paid and their adjustments?Read the answer and worked solution →A separate account naming principals for whom work is executed relates toRead the answer and worked solution →Which monthly account shows raw material used and goods manufactured?Read the answer and worked solution →Besides suppliers, whose complete names and addresses must the accounts carry?Read the answer and worked solution →How must an incorrect, non-clerical entry in a register be corrected?Read the answer and worked solution →Electronic registers need what for each edited or deleted entry?Read the answer and worked solution →How must each volume of manually kept books of account be marked?Read the answer and worked solution →Seventy-two months of retention equals how many years?Read the answer and worked solution →Which safeguard is required for records kept in electronic form?Read the answer and worked solution →On demand, electronic records must be produced asRead the answer and worked solution →Which form do unregistered transporters use to enrol on the Common Portal?Read the answer and worked solution →What is generated for a transporter who enrols on the Common Portal?Read the answer and worked solution →A goods transporter keeps records of goods transported, delivered and what else?Read the answer and worked solution →Warehouse goods must be identifiable in which two ways?Read the answer and worked solution →A warehouse operator's books cover which period for particular goods?Read the answer and worked solution →GST compliance verification relies mainly on which kind of checks?Read the answer and worked solution →Assessment under GST is mainly based on what approach?Read the answer and worked solution →

Worked practice questions

Section 35 requires accounts to be kept at which place?

  1. Nearest GST Seva Kendra
  2. Home of the proprietor
  3. Principal place of business
  4. Jurisdictional officer's office
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Correct answer: C. Principal place of business

The Act ties the books to the principal place of business named in the registration certificate.

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Which particular is listed in Section 35(1) among the accounts to be kept?

  1. Customs drawback claimed
  2. Income tax refund received
  3. Input tax credit availed
  4. Salary paid to employees
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Correct answer: C. Input tax credit availed

Clause (d) of the sub-section names input tax credit availed as one of the accounts a registered person must keep.

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A registration certificate shows three places of business. Where are the accounts kept?

  1. At the nearest tax office
  2. At the first place listed
  3. Each place keeps its own
  4. At the head office
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Correct answer: C. Each place keeps its own

The first proviso requires accounts of each place of business to be kept at that place.

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More Taxation topics

GST Time, Value, Place of Supply and Input Tax CreditAggregation of Income, Set Off of Losses and DeductionsAdvance Tax, TDS and TCSProfits and Gains of Business or ProfessionIncome-tax Basic ConceptsSalariesResidence and Scope of Total IncomeIncome from House Property