GST Law and Practice Important Questions [Dibrugarh University BCOM 6th SEM Hons]

GST Law and Practice Important Questions
Dibrugarh University BCOM 6th SEM Hons

Unit 1: Concept and Features of Indirect Taxes

Q. What is tax? What are its various types? Distinguish between direct and indirect taxes.  2022, 2023

Q. What are indirect taxes? Mention its features? Mention the advantages and disadvantages of indirect taxes.

Q. What are direct taxes? Mention its features? Mention the advantages and disadvantages of direct taxes.

Q. Write a brief note on history and evolution of indirect taxes in India.   2022, 2023

Q. Write a brief note on various types of indirect taxes presently leviable in India.  2023

Q. What is Taxation? What are its objectives? Write a brief note on essentials of a sound tax system.

Unit 2: Goods and Services Tax (GST) Laws in India.

Q. What is GST? What are its features? Which taxes have been subsumed by GST?  2022

Q. GST is a destination based tax. Enumerate the statement.  2022

Q. Explain the need and Importance of GST in India.

Q. Explain the benefits of GST for a) Business & Industry, b) Central and State Government, c) Consumers.

Q. What was pre-GST regime indirect tax structure? Explain the limitations of pre-GST regime which created base for implementation of GST structure.

Q. What are the challenges faced by government in implementing GST.

Q. Write a brief note on Framework of GST as introduced in India.

Q. Explain the evolution of GST in India.

Unit 3: Constitutional aspects of GST; Authorities under GST Laws.

Q. Write a brief note on Constitutional aspect of GST.                      2022

Q. Write a brief note on various authorities under GST Act. What are the powers of the GST Officers relating to inspection, search and seizure? 2023

Q. Write a brief note on GST Council and GSTN along with their role.        2022SN

Q. Mention the meaning and scope of supply under GST law. What are the activities to be treated as supply of goods or supply of services?   2022SN

Q. Distinguish between composite supply and mixed supply. 2023

Q. Mention the activities to be treated as supply even if made without consideration under GST law.

Q. Mention the time of supply of goods and supply of services under GST law.

Q. What is Composition Scheme? List out the rules and restriction for composition levy.

Q. What is composition levy under GST? Mention the eligibility category for opting composition levy. Mention the person who are not eligible for composition scheme under the GST law.

Q. What is Aggregate turnover? Mention the items that are included and not included while calculating Aggregate turnover.

Q. Write a brief note on rate structure of GST Act? List out various goods and services exempted from GST.

Unit 4: Basic concepts of time and value of supply, Input tax credit; Computation of GST liability.

1. Mention the persons who are liable and exempted for registration under the GSTAct.

2. Discuss the procedure for obtaining registration under GST Act.

3. Discuss the provisions under GST Act for amendment of registration andcancellation of registration.

4. What are the advantages of taking registration under GST Act?

5. What is Input Tax Credit? What are the documents required for claiming Input Tax Credit?   2022SN

6. What is the eligibility for claiming Input Tax Credit? Explain the conditions for claiming Input Tax Credit. 2023

7. What is tax invoice and bill of supply? What are their contents?

8. When should a tax invoice be issued for supply of goods? Mention the provisions of the GST Act relating to availability of credit in special circumstances.

9. What is e-way bill? When should an e-way bill be generated? Mention the cases when generation of e-way bill is not required?    2022SN

10. Write a brief note on Time, place and value of supply.

11. Explain in detail various returns to be filled under GST Act. Also mention due dates of various returns. 2022, 2022

12. What do you mean by valuation of Taxable Services? Provide the format of computation of taxable value and GST on goods.            2022

13. Write a brief note of debit note and credit note.

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