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CA Inter GST: Payment of Tax — practice questions

Explore 41 free GST: Payment of Tax questions in CA Inter Taxation. Open each question or exercise to read its content, reference answers and available explanation.

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GST: Payment of Tax questions and exercises with answers

Showing questions 1–30 of 41.

A deposit made by NEFT towards GST is credited to which ledger?Read the answer and worked solution →Can ITC in the electronic credit ledger be used to pay interest or penalty?Read the answer and worked solution →Under section 49(5), credit of integrated tax is first used to pay which tax?Read the answer and worked solution →After IGST credit pays IGST, the leftover goes to central tax and then to?Read the answer and worked solution →Surplus central tax credit, after paying central tax, may pay which tax?Read the answer and worked solution →Which tax can never be paid using central tax credit?Read the answer and worked solution →Union territory tax credit is first used to pay which tax?Read the answer and worked solution →Balance left in the cash or credit ledger can be refunded under which section?Read the answer and worked solution →Where are all liabilities of a taxable person recorded?Read the answer and worked solution →Under the discharge order, which dues are settled first?Read the answer and worked solution →Which dues are discharged last under section 49(8)?Read the answer and worked solution →Which of these amounts counts as other dues and not tax dues?Read the answer and worked solution →A taxpayer must pay interest under the Act. Which ledger balance can be used?Read the answer and worked solution →How must a person pay interest on delayed GST?Read the answer and worked solution →From which day is interest on delayed tax counted?Read the answer and worked solution →GST of Rs 1,46,000 stays unpaid for 15 days after its due date. Interest at 18% per annum is?Read the answer and worked solution →Tax of Rs 73,000 is paid 10 days late. Interest at 18% per annum equals?Read the answer and worked solution →Rs 2,00,000 of tax unpaid for 73 days at 18% per annum gives interest of?Read the answer and worked solution →Which body may be mandated to deduct GST at source?Read the answer and worked solution →GST TDS applies only if the contract value exceeds how much?Read the answer and worked solution →Section 51 TDS is not made on which kind of supply?Read the answer and worked solution →A department awards a Rs 4,00,000 contract (excluding GST) to a local supplier. TDS under CGST is?Read the answer and worked solution →A contract is Rs 2,40,000 plus 18% GST, invoiced at Rs 2,83,200. TDS on an intra-State payment?Read the answer and worked solution →For section 51, the contract value is taken after excluding which items?Read the answer and worked solution →By when must TDS under GST be deposited?Read the answer and worked solution →Within how many days of depositing TDS must the deductor give the certificate?Read the answer and worked solution →What is the daily late fee for delay in issuing the TDS certificate?Read the answer and worked solution →The deductee claims credit of TDS in which ledger?Read the answer and worked solution →A deductor deducts tax but fails to deposit it. What follows?Read the answer and worked solution →TDS refund to the deductor is denied once it isRead the answer and worked solution →

Worked practice questions

A deposit made by NEFT towards GST is credited to which ledger?

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

Deposits through banking channels such as NEFT are credited to the depositor's electronic cash ledger.

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Can ITC in the electronic credit ledger be used to pay interest or penalty?

  1. Yes, for any dues
  2. Yes, penalty only
  3. Yes, interest only
  4. No, output tax only
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Correct answer: D. No, output tax only

Credit ledger balance is restricted to paying output tax, so interest and penalty must be paid from the cash ledger.

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Under section 49(5), credit of integrated tax is first used to pay which tax?

  1. Integrated tax
  2. Central tax
  3. State or UT tax
  4. Compensation cess
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Correct answer: A. Integrated tax

IGST credit must first be exhausted against IGST liability before any balance goes to other taxes.

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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