QP CA Inter New Syllabus 3 Tax Ns 2643-1

TAXATION-TEST 2
TOTAL MARKS 50
Course: CA Intermediate
Paper: Taxation Marks: 50

Test: GST Time Allowed: 1.5 Hour
SPC Receipt No: ____________
Test ID: 02532
MCQ (5 x 1 Mark)
1) What is the full form of CPIN?
a. Challan Identification Number
b. Common Portal Identification Number
c. Challan Pin Identification Number
d. Common Pin Identification Number
2) In the GSTR-9C, which reconciliation is to be made?

a. Reconciliation of suppliers declared in the annual return with details of unaudited financial
statements
b. Reconciliation of suppliers declared in the returns filed during the financial year with the
details of audited financial statements
c. Reconciliation of suppliers declared in the annual return with details of audited financial
statements
d. Reconciliation of suppliers declared in the GSTR-3B with details of audited financial
Statements
3) Services by a person by way of conduct of any

is exempt from GST.
a. Religious Ceremony
b. Marriage Ceremony
c. Festival Ceremony
d. Entertainment Ceremony
4) Services by way of admission to________are exempt from GST.

(a) Museum
(b) National park
(c) Tiger reserve
(d) All of the above
5) Renting of property to an educational body is:

(a) taxable
(b) not chargeable to GST
(c) Not at all supply
(d) None of the above.
PRACTICAL
Q1) What is the period of retention of accounts under GST as per section 36? Marks 5
Q2) Mr. X, a registered person has caused movement of goods of consignment value exceeding Rs. 50,000 in
relation to a supply and thus, generated e-way bill. However, after generation of e-way bill, he found a
mistake in the e-way bill and wants to edit it. You are required to advise Mr. X whether he can do so with the
help of relevant provisions? Marks 3
Q3) Good Health Medical Centre, a clinical establishment, offers the following services:
(i) Reiki healing treatments.
(ii) Plastic surgeries. One such surgery was conducted to repair cleft lip of a new born baby.
(iii) Air ambulance services to transport critically ill patients from distant locations to the Medical Centre.
(iv) Palliative care for terminally ill patients. On request, such care is also provided to patients at their
homes. (Palliative care is given to improve the quality of life of patients who have a serious or life-
threatening disease but the goal of such care is not to cure the disease).
(v) Alternative medical treatments by way of yoga.
Good Health Medical Centre also operates a cord blood bank which provides services in relation to
preservation of stem cells.
Good Health Medical Centre is of the view that since it is a clinical establishment, all the health care services
provided by it as well as all the taxable services provided to it are exempt from GST.
You are required to examine the situation in the light of relevant statutory provisions. Marks 6
Q4) ABC Ltd., have filed their GSTR3B for the month of July, 2022 within the due date prescribed under Section
39 i.e. 20.08.2022. Post filing of the return, the registered person has noticed during September 2022 that tax
dues of Rs. 40,000 for the month of July, 2022 have not been paid. ABC Ltd., has paid the above amount of Rs.
40,000, through GSTR-3B of September 2022, filed on 20.10.2022 [payment through Cash ledger - Rs. 30,000
and Credit ledger Rs. 10,000]. Examine the Interest payable under the CGST Act, 2017.
What would be your answer if, GSTR-3B for the month of July 2022 has been filed belatedly on 20.10.2022
and the self-assessed tax of Rs. 40,000/- has been paid on 20.10.2022 [payment through electronic cash
ledger - Rs. 30,000 and electronic credit ledger Rs. 10,000]
Notes:
- No other supply has been made nor tax payable for the month of July, 2022 other than Rs. 40,000/-
missed out to be paid on forward charge basis
- Ignore the effect of leap year, if applicable in this case. Marks 5
Q5) RXL Pvt. Ltd. manufactures a beauty soap with the brand name ‘Forever Young’. RXL Pvt. Ltd. has organized
a concert to promote its brand. Ms. Ahana Kapoor, its brand ambassador, who is a leading film actress, has
given a classical dance performance in the said concert as a part of her services as a brand ambassador of the
company. The proceeds of the concert worth Rs. 1,20,000 will be donated to a charitable organization by
Ms. Ahana.
Examine whether Ms. Ahana Kapoor will be required to pay any GST for classical dance performance given in
the said concert. Marks 3
Q6) M/s ABC & Co., have defaulted in filing the return under Section 39 of CGST Act, 2017 i.e. GSTR-3B for the
month of March within the specified due date. Reason for such delay is attributable to delay in closure of
books for March, which have been finalised during May. The GST Common portal prompted for payment of
late fees payable under Section 47 of CGST Act, 2017 for a sum of Rs. 2,000 under CGST and SGST each.
Accountant, of M/s ABC & Co., sought your confirmation for payment of such late fees through the balance
available in Electronic Credit Ledger Give your guidance in this regard. Marks 4
Q7) What is the place of supply for mobile connection? Can it be the location of supplier? Marks 5
Q8) Determine whether GST is payable in each of the following independent transactions:
(i) Dhruv Developers sold a plot of land in Greater Noida after levelling, laying down of drainage lines,
water lines and electricity lines.
(ii) Deccan Shipping Pvt. Ltd., registered under GST in Andaman and Nicobar islands, provided the
passenger transportation services to the local residents in the ferries owned by it from Neil Island to
Havelock Island. Marks 4
Q9) Mrs. Zarina, a registered dealer in Rajasthan, did not file GSTR-3B for the month of June but she wants to
file GSTR-3B for the month of July.
Is it possible? Answer with reference to section 39. Marks 2
Q10) Elaborate the provisions relating to annual return contained under section 44 of the CGST Act, 2017.
Marks 4
Q11) State with reasons, whether GST is payable in the following independent cases:-
(i) Services provided to recognized sports body as selector of national team.
(ii) Services provided by way of transportation of passengers in metered cab, through an electronic
commerce operator. Marks 4

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TAXATION-TEST 2

Paper: Taxation Marks: 50

2) In the GSTR-9C, which reconciliation is to be made?

3) Services by a person by way of conduct of any

4) Services by way of admission to________are exempt from GST.

5) Renting of property to an educational body is:

(i) Reiki healing treatments.

(v) Alternative medical treatments by way of yoga.

- Ignore the effect of leap year, if applicable in this case. Marks 5

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