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CA Inter Accounts and Records in GST — practice questions — page 2

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 31–39 of 39.

Who defines the other particulars covered by Section 35(1)(f)?Read the answer and worked solution →A taxpayer fails to account for goods under Section 35(1). Who determines the tax?Read the answer and worked solution →Records by warehouse owners fall under which sub-section of Section 35?Read the answer and worked solution →Which sub-section of Section 35 lets the Commissioner notify additional accounts?Read the answer and worked solution →Which sub-section of Section 35 allows an alternative way of keeping accounts?Read the answer and worked solution →Section 36 of the CGST Act covers which subject?Read the answer and worked solution →Free samples and gifts of goods are reflected in which account?Read the answer and worked solution →Works contract accounts must show description, value and quantity of what?Read the answer and worked solution →Electronic data stored on devices must be authenticated by what?Read the answer and worked solution →

Worked practice questions

Who defines the other particulars covered by Section 35(1)(f)?

  1. The rules under the Act
  2. The supplier's lender
  3. The registered person
  4. The tax consultant
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Correct answer: A. The rules under the Act

Clause (f) refers to such other particulars as may be prescribed, so the rules fix them.

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A taxpayer fails to account for goods under Section 35(1). Who determines the tax?

  1. Proper officer
  2. The GST Council
  3. Revisional Authority
  4. Appellate Authority
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Correct answer: A. Proper officer

Sub-section (6) makes the proper officer responsible for determining tax on goods or services not accounted for.

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Records by warehouse owners fall under which sub-section of Section 35?

  1. Sub-section (3)
  2. Sub-section (4)
  3. Sub-section (1)
  4. Sub-section (2)
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Correct answer: D. Sub-section (2)

Sub-section (2) is the one dealing with owners of warehouses and godowns and with transporters.

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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