GST Law and Practice Important
Questions
Dibrugarh University BCOM 6th
SEM Hons
Unit 1: Concept and Features of
Indirect 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
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. 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. 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 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.
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
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.
10. Writea 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
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