Dibrugarh University Question Paper
6th SEM TDC GST L&P
(CBCS) C 614
2023 (June/July)
Paper:
C-614 (GST Law and Practice)
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) GST is ______ based tax on consumption of
goods and services.
(2) GST number has ______ digits.
(3) Indian GST model is chosen from ______
country model.
(4) For delayed payment of GST, interest is
payable at ______ per annum.
(b) Write True or False: 1x4=4
(1) Input tax credit (ITC) cannot be availed
when tax paid on advance receipt.
(2) The Union Finance Minister is a
Chairperson of the GST Council.
(3) Filing of GSTR-3B is compulsory for all
normal and casual taxpayer, even if there is no business activity.
(4) The full form of GSTIN is Goods and
Services Taxpayer Inclusion Number.
2. Write short notes on any four of the
following: 4x4=16
(a) Cascading effect of tax.
(b) Deemed supply under GST.
(c) GST Council.
(d) Dual System of GST.
(e) Casual taxable person.
3. (a) What are the basic features of
indirect taxes? Mention the list of indirect taxes in the pre-GST regime. 7+7=14
Or
(b) Write the evolution of indirect taxation
in India. 14
4. (a) What is Goods and Services Tax (GST)?
State the necessary pre-conditions for levy of Goods and Services Tax (GST) on
goods and services. 7+7=14
Or
(b) (1) Define Goods under GST. 7
(2) Distinguish between composite supply and
mixed supply. 7
5. (a) What is the meaning of the term
‘inspection’? Who can order for carrying out ‘inspection’ and under what
circumstances? When do goods become liable to confiscation under the provisions
of the CGST/SGST Act? 4+5+5=14
Or
(b) What are the safeguards provided in the
GST Act in respect of search and seizure? 14
6. (a) Explain the mechanism under the CGST
Act, 2017 for claiming Input Tax Credit while making payment of taxes. 14
Or
(b) (1) Who are required to file Annual
Return under the CGST Act, 2017? 4
(2) Haloi Enterprises had made supplies of
Rs. 7,30,000 to Deka Enterprises Municipal Authorities of Dibrugarh on such
supplies levied the tax @ 10% of Rs. 73,000. CGST and SGST chargeable on the
supply was Rs. 55,000. Packing charges not included in the price of Rs.
7,30,000 amounted to Rs. 30,000. Subsidy of Rs. 25,000 was received from an NGO
on the sale of such goods and the price of Rs. 7,30,000 is after taking into
account the amount of subsidy so received. Discount offered is @ 1% which was
mentioned on the invoice. Determine the value of supply. 10
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