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CA Inter Computation of GST Liability — practice questions — page 2

Explore 67 free Computation of GST Liability questions in CA Inter Taxation. Open each question or exercise to read its content, reference answers and available explanation.

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Computation of GST Liability questions and exercises with answers

Showing questions 31–60 of 67.

Who is barred from the Section 10 composition scheme?Read the answer and worked solution →Deposits of tax, interest or penalty are credited to the:Read the answer and worked solution →Self-assessed input tax credit is credited to the:Read the answer and worked solution →The electronic credit ledger can be used to pay:Read the answer and worked solution →Which ledger can pay interest and penalty dues?Read the answer and worked solution →IGST credit must first be used to pay:Read the answer and worked solution →Left-over IGST credit pays central tax and then:Read the answer and worked solution →Central tax credit pays central tax first, then:Read the answer and worked solution →Can State tax credit be used to pay central tax?Read the answer and worked solution →Central tax credit cannot be used to pay:Read the answer and worked solution →Under Section 49(8), which dues are discharged first?Read the answer and worked solution →A demand determined under Section 73 or 74 is discharged:Read the answer and worked solution →Unless disproved, a person who paid tax is deemed to have:Read the answer and worked solution →The term tax dues in Section 49 does not include:Read the answer and worked solution →The date of deposit in the cash ledger is the date of:Read the answer and worked solution →CGST and SGST are levied together on:Read the answer and worked solution →IGST is levied by the Central Government on:Read the answer and worked solution →GST is best described as a:Read the answer and worked solution →Which levy was subsumed by GST in India?Read the answer and worked solution →The last two digits of a six-digit HSN code identify the:Read the answer and worked solution →The Revenue Neutral Rate is the single GST rate that gives the:Read the answer and worked solution →In the RNR formula R/B, the letter B stands for:Read the answer and worked solution →The Subramanian committee proposed a revenue-neutral rate of:Read the answer and worked solution →From 22 September 2025, the GST standard rate is:Read the answer and worked solution →Goods priced Rs 40,000 plus Rs 1,500 packing billed by supplier. Value?Read the answer and worked solution →Sale Rs 1,00,000, Rs 5,000 invoice discount, GST 18%. Total tax?Read the answer and worked solution →Buyer pays Rs 1,00,000; a trust gives price-linked subsidy Rs 25,000. Value?Read the answer and worked solution →Price Rs 80,000 plus Rs 4,000 late-payment interest. IGST at 5%?Read the answer and worked solution →Price Rs 60,000 plus Rs 3,000 commission billed; GST at 18% equals:Read the answer and worked solution →Price Rs 30,000; buyer paid supplier's Rs 2,000 insurance, not in price. Value?Read the answer and worked solution →

Worked practice questions

Who is barred from the Section 10 composition scheme?

  1. A trader making only intra-State sales
  2. A restaurant-type service provider
  3. A supplier of non-restaurant services
  4. A small intra-State manufacturer
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Correct answer: C. A supplier of non-restaurant services

Section 10(2)(a) bars suppliers of services other than the restaurant-type supplies named in Schedule II.

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Deposits of tax, interest or penalty are credited to the:

  1. Electronic cash ledger
  2. Electronic refund ledger
  3. Electronic credit ledger
  4. Electronic liability register
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Correct answer: A. Electronic cash ledger

Section 49(1) credits every deposit made through banking channels to the electronic cash ledger.

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Self-assessed input tax credit is credited to the:

  1. Electronic liability register
  2. Return filing register
  3. Electronic cash ledger
  4. Electronic credit ledger
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Correct answer: D. Electronic credit ledger

Section 49(2) records input tax credit self-assessed in the return in the electronic credit ledger.

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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