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CA Inter Returns Under GST — practice questions — page 2

Explore 45 free Returns Under GST questions in CA Inter Taxation. Open each question or exercise to read its content, reference answers and available explanation.

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Returns Under GST questions and exercises with answers

Showing questions 31–45 of 45.

TDS details furnished by a deductor appear to the deductee in:Read the answer and worked solution →The monthly auto-drafted ITC statement is available in which form?Read the answer and worked solution →Under the invoice furnishing facility, monthly supplies up to what value may be reported?Read the answer and worked solution →The invoice furnishing facility can be used until which day of the next month?Read the answer and worked solution →Details filed through the invoice facility for a month are treated how in the quarterly GSTR-1?Read the answer and worked solution →A nil return can be furnished using which alternative facility?Read the answer and worked solution →In FORM GSTR-3B, liability is discharged by debiting which ledgers?Read the answer and worked solution →In GSTR-1, supplies to registered persons are reported:Read the answer and worked solution →Which form is used to furnish details of outward supplies for a month or quarter?Read the answer and worked solution →Which company developed the GSTN software?Read the answer and worked solution →How is the GSTN company now owned?Read the answer and worked solution →What is the legal nature of GSTN?Read the answer and worked solution →Which person need not furnish details of outward supplies under section 37?Read the answer and worked solution →Self-rectification in a later return is not allowed for errors found through:Read the answer and worked solution →What does the regular monthly return under section 39(1) cover?Read the answer and worked solution →

Worked practice questions

TDS details furnished by a deductor appear to the deductee in:

  1. Part A of GSTR-2A
  2. Part C of GSTR-2A
  3. Part B of GSTR-2A
  4. Part D of GSTR-2A
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Correct answer: B. Part C of GSTR-2A

Rule 60(4) places tax deducted at source details in Part C of FORM GSTR-2A.

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The monthly auto-drafted ITC statement is available in which form?

  1. FORM GSTR-2A
  2. FORM GSTR-2B
  3. FORM GSTR-1A
  4. FORM GSTR-4A
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Correct answer: B. FORM GSTR-2B

Rule 60(7) provides an auto-drafted statement of input tax credit for every month in FORM GSTR-2B.

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Under the invoice furnishing facility, monthly supplies up to what value may be reported?

  1. Rs 25 lakh
  2. Rs 10 lakh
  3. Rs 1 crore
  4. Rs 50 lakh
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Correct answer: D. Rs 50 lakh

Rule 59(2) caps the cumulative value reported through the facility at fifty lakh rupees in each of the first two months.

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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