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    Q. Define the term Composite Supply under CGST/SGST/UTGST Act.

    Q. Define the term Mixed Supply under CGST/SGST/UTGST Act.

    Q. Define the term “Time of Supply”.

    Q. What is the prescribed time limit to issue invoice in case of supply of services as per section 31 of CGST/SGST Act?

    Q. What is the prescribed time limit to issue invoice in case of continuous supply of goods as per section 31 of CGST/SGST Act?

    Q. Define the terms “Input Tax” and “Input Tax Credit”.

    Q. Can a recipient avail Input Tax Credit without payment of consideration for the goods & services received?

    Q. What happens if the recipient fails to discharge the consideration within 180 days of invoice date? Will he be eligible to reclaim the input tax credit after payment of consideration?

    Q. What is Goods and Services Tax and how is it levied?

    Q. GST is often defined as “Destination-based tax”. What does this term mean?

    Q. What items are exempted from GST or kept outside the purview of GST?

    Q. When is IGST levied on supply of goods and/or services?

    Q. What is CGST/SGST levied on supply goods and/or services?

    Q. What is e-way bill? How can a person generate e-way bill?

    Q. Can a person cancel the e-way bill if goods are not being transported after generation of such e-way bill?

    Q. Can a person make changes to the e-way bill? If yes, how many times can such changes be made?

    Q. Is it possible to extend the validity of an e-way bill generated in FORM EWB – 01?

    Q. What is EBN? Who is responsible for allotting EBN?

    Q. What is Composition Levy scheme?

    Q. Explain the term Casual Taxpayer Person as per the provisions of GST law and define the process to obtain GST registration as a Casual Taxable Person.

    Q. Suppose a taxpayer is having business operations in multiple states/union territories. Is he required to obtain GST registration in all the states, or he can operate under a single registration?

    Q. Suppose a taxpayer is having two business units within the same state/UT. One unit is in Special Economic Zone (SEZ) while the other is located outside the SEZ unit but within the same state. Is the taxpayer required to obtain separate GSTIN for these business units or a single GSTIN is sufficient for the purposes of GST law?

    Q. Explain the term “Input Service Distributors” as per the provisions of GST law. Is an ISD required to obtain a separate GSTIN from the existing GSTIN within the same state?

    Q. Define the term “Supply” as defined under the GST law and explain the scope of supply.

    Q. How is import of goods treated under GST law?

    Q. Explain the term “supply made in course or furtherance of business”.

    Q. Suppose a supplier transfers an item from his stock in trade for personal use. Will this transfer constitute as supply as per GST law?

    Q. Define the term Zero Rated Supply as per GST law.

    Q. Explain the situations wherein Import of Service without consideration become taxable under GST.

    Q. Discuss the compliances relating to ITC if goods are lost by fire, or distributed as samples, or transferred for personal use.

    Q. Is there any provision in the GST Act that allows refund of balance of ITC at the end of financial year?

    Q. Is there any time limit for claiming refunds of Input Tax Credit under the applicable provisions of GST law?

    Q. What is meant by Exempt Supplies?

    Q. What is meant by Zero Rated Supplies?

    Q. What is Importer-Exporter Code (IEC)? Discuss the impacts of GST law on the IEC.