Q & A Compiler of GST for CA, CS and CWA Students

Question & Answer Compiler of GST for CA, CS and CWA Students

Chapter/Section

No of Q&A

CHAPTER IV - TIME AND VALUE OF SUPPLY

 

Section 12 - Time of supply of goods

32

Section 13 - Time of supply of services

28

Section 14 - Time of supply on change in rate of tax

7

Section 15 - Determination of value of taxable supply

61

CHAPTER V - INPUT TAX CREDIT

 

Section 16 - Eligibility, conditions & time limit for taking ITC

37

Section 17 - Apportionment of ITC and blocked credits

82

Section 18 - Availability of Input Tax credit in special circumstances

15

Section 19 - Taking of input tax credit on inputs and capital goods sent for job work

7

Section 20 - Conditions & Manner for distribution of ITC by ISD

13

CHAPTER VI – REGISTRATION

 

Section 22 - Person who is liable for registration under GST

50

Section 23 - Person who is not liable for registration under GST

6

Section 24 - Person who is compulsorily required registration under GST

24

Section 25 - Procedure for registration under GST

25

Section 27 - Registration of casual taxable person and non-resident taxable person

11

Section 28 - Amendment of registration under GST

2

Section 29 - Cancellation or Suspension of registration

14

Section 30 - Revocation of cancellation of registration

1

CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES

 

Section 31 - Tax invoice, Bill of supply, E-invoice, Revised invoice, Consolidated invoice, Voucher etc

56

Section 34 - Credit and debit notes

6

CHAPTER VIII - ACCOUNTS AND RECORDS

 

Section 35 - Accounts and records under GST

9

Section 36 - Period of retention of accounts & records

7

CHAPTER IX – RETURNS

 

Section 37 - Furnishing details of outward supplies in GSTR-1

11

Section 39 - Furnishing of returns in GSTR-3B, 4, 5, 6, 7

22

Section 40 - First return by Registered Person

2

Section 44 - Annual return (GSTR 9, 9A, 9B & 9C)

10

Section 45 - Final return (GSTR-10)

5

CHAPTER X - PAYMENT OF TAX

 

Section 49, 49A, 49B - Payment of tax, interest, penalty and Order & Utilisation of input tax credit

38

Section 50 - Interest on delayed payment of tax

11

Section 51 - Tax deduction at source (TDS) under GST

10

Section 52 - Collection of Tax at Source (TCS) under GST

9

CHAPTER XII – ASSESSMENT

 

Section 60 - Provisional assessment under GST

1

Section 61 - Scrutiny of returns under GST

1

Section 62 - Assessment of non-filers of GST returns

3

Section 63 - Assessment of unregistered taxable persons

2

Section 64 - Summary assessment in certain special cases under GST

3

CHAPTER XII – AUDIT

 

Section 66 - Special audit under GST

2

CHAPTER XIV - INSPECTION, SEARCH, SEIZURE AND ARREST

 

Section 67 - Power of inspection, search and seizure under GST

4

Section 68 - Inspection of goods in movement [E-way Bill]

23

CHAPTER XIX - OFFENCES AND PENALTIES

 

Section 129 - Detention, seizure and release of goods & conveyances in transit

3

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