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