1. QRP Company Ltd, was aggrieved by 3 different orders of Appellate authority on 25th April, 2023 and want to file 3 different appeals before Appellate Tribunal. The details of amount of tax involved are as follows: Case No. Amount of Tax (₹)
For this purpose, you are required to calculate the Total amount of fees for all the three applications, to be paid along with application under CGST Act, 2017.
2. In cases of change in rate of tax and amount is credited to the bank account after 4 working days from the date of change in rate of tax, the date of receipt of payment will be:
3. In case of supply of goods for ₹ 9,00,000, following information is provided:
Advance of ₹ 5,00,000 received on 1st August,
Invoice issued for ₹ 9,00,000 on 15th August,
Goods removed on 25th August,
Balance payment of ₹ 4,00,000 received on 26th August.
You may assume the payment entered in the booksand credited in the bank on the same day of receipt
What is the Time of supply for the purpose of payment of tax, as per GST Law?
4. Transactions falling outside the ambit of supply are provided in:
5. Mr. Ram, a trader in Delhi has opted for composition scheme of taxation under GST. Determine the rate of total GST payable by him under composition scheme:
6. Maintenance & repair service provided within territorial waters to marine vessel owned by foreign company is:
7. The time limit beyond which if goods are not returned, the capital goods sent for job work shall be treated as supply:
8. A registered supplier, who regularly files monthly GST return, has paid GST of ₹ 85,000 pertaining to the month of June 2022 on 10-08-2022. The total interest payable for delayed remittance of GST is:
9. A manufacturer who is a registered person under GST has purchased 11000 kgs of raw material during February, 2023, on which IGST of ₹ 1,10,000 has been paid. He has taken 100 kgs for personal use. 200 kgs were stolen from the factory. Only 80% of the raw materials were consumed during the month for production. The input tax credit available to him for February, 2023 is:
10. M/s Amar Megamart, a store located and registered under GST in Karnataka, has come out with big discount offers at the time of Diwali on various gift items. In order to attract more customers, it has decided to supply a gift pack containing 6 packets of Amarram’s Namkeen (200 gram each) taxable @ 12%, 2 packet of Roasted Smoked Almonds (100 gram) taxable @ 18%, 1 packet of Cournville Chocolate (50 mg) taxable @ 28% and 1 bottle of Teal Fresh Juice (1 litre) taxable @ 18% in a single basket for a single price of ₹ 1,200. State the type of supply and the tax rate applicable on the same:
11. Under Customs Act, 1962 which of this is not mandatory documents required for export of goods from India:
12. In which of the following cases, can an importer claim abatement of duty under section 22 of the Customs Act, 1962?
(i) Goods pilfered during unloading
(ii) Goods damaged by accident (due to negligence of the importer) after unloading but before examination for assessment by customs authorities
(iii) Goods destroyed by accident while being removed from the warehouse after clearance for home consumption
(iv) Goods damaged by accident (not due to negligence of the importer) after unloading but before examination for assessment by customs authorities
Choose the most appropriate option:
13. Value of inputs covered by Advance authorization 27 lakh. Export must be of minimum value addition:
14. In the context of Indian Customs law, ICEGATE means:
15. Where a person of Indian origin stays abroad for 36 months and returns to India on 25.4.2023 for having residence in India, the GFA for used household articles (Baggage) is: