GST Laws & Practice Question Paper 2022, Dibrugarh University B.Com 6th Sem Hons CBCS Pattern

Dibrugarh University Question Paper
6th SEM TDC GST L&P (CBCS) C 614
2022 (June/July)
Paper: C-614 (GST Law and Practice)
Full Marks: 80
Pass Marks: 32
Time: 3 hours.

The figures in the margin indicate full marks for the questions

1. (a) Fill in the blanks:                                   1x4=4

(1) _______ Task Force, 2004 recommended that the integration of indirect taxes into the form of GST in India.

(2) Term ‘Goods’ means movable property, but does not include _______.

(3) The full form of GSTIN is _______.

(4) In India, GST is a _______ with both Central GST and State GST components levied on the same base.

(b) Write True or False:                  1x4=4

(1) GST registration certificate is valid for 5 years.

(2) Every taxpayer is assigned with State wise PAN based GSTIN which is 15-digit long Alpha-numeric number.

(3) There are four types of GST levied in India under GST Laws.

(4) The Chairperson of GST Council is the State Finance Minister.

2. Write short notes on any four of the following:           4x4=16

(a) Dual model of GST.

(b) GST network.

(c) Input tax credit.

(d) Scope of supply.

(e) Electronic way bill.

3. (a) What is indirect tax? Mention five indirect taxes which have been subsumed in GST. Distinguish between Direct Tax and Indirect Tax.       3+3+8=14


(b) Explain briefly the history of Indirect Taxes in India.    14

4. (a) (1) GST is a destination based tax. Enumerate the statement.                           7

(2) What are the features of GST?                             7


(b) What was pre-GST regime indirect tax structure? Explain the limitations of pre-GST regime which created base for implementation of GST structure.             7+7=14

5. (a) What are the powers of the GST Officers relating to inspection, search and seizure?               14


(b) Explain the special provisions of constitutional aspects of GST in India.              14

6. (a) What do you mean by valuation of Taxable Services? Provide the format of computation of taxable value and GST on goods.                            4+10=14


(b) (1) Who is required to furnish annual return in GST? What is the due date for the return?    4

(2) From the following details of Mr. Bharat a registered dealer engaged in purchase and sales of goods. Ascertain the GST liability (SGST/CGST/IGST) for the month of November 2021:                               10



Sales price charged to customers within the State (excluding GST)

Commission charged to buyers

Packing and forwarding expenses incidental to sales

Weighment charges shown separately in invoice

Prompt payment discount indicating in invoice











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