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 XV - DEMANDS AND RECOVERY
Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilfulmisstatement or suppression of facts
CHAPTER XIX - OFFENCES AND PENALTIES
Section 129 - Detention, seizure and release of goods & conveyances in transit	3
Section 130 - Confiscation of goods or conveyances and levy of penalty
IGST LAWS
Section 12 - Place of supply of services where location of supplier and recipient is in India

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