MCQs:- Students , let’s

try to solve it 5. No TDS shall be made when: Provision related to deductor

a. Location of supplier and place of supply is in a 8. The amount deducted as tax (TDS) shall be paid to
State or Union territory which is different from the credit of the Government by the deductor
Section 51 - Tax deducted at Source the State/UT of registration of the recipient. within _______________.
b. Location of supplier and place of supply is in same a. Last day of the month to which payment relates
1. Which section deals with the TDS Provisions in GST? b. 10 days from the relevant period
State and location of recipient is in same State
a. Section 51 c. 15 days from the relevant period
c. Location of supplier and place of supply is in
b. Section 52 different State and Location of recipient is in d. 20 days from the relevant period
c. Section 53 different State. Ans:-
d. Section 54 d. None of the above 9. What is the due date for issue of TDS Certificate?
Ans:- Ans:- a. The date of payment of TDS
2. What is the date for applicability of TDS provisions? 6. M/s Asha Pvt Ltd has its place of business in Mysore b. Within 10 days from the date of payment of TDS
a. 01.07.2017 supplied goods worth ` 2,75,000 the value of supply c. Within 20 days from the date of payment of TDS
b. 01.01.2018 includes GST @ 5% during the month of August to a d. Within 05 days from the date of payment of TDS
c. 01.09.2018 Govt Agency located at Bangalore. Determine the Ans:-
d. 01.10.2018 amount of tax to be deducted at source.
Ans:- a. CGST -2619, SGST - 2619 Form & manner required to
3. TDS under GST is a system to collect tax by the b. CGST -2750, SGST - 2750 deduct/collect tax at source
Government through specified bodies, which are, c. CGST -Nil, SGST - Nil 10. in which form will the deductor furnish TDS
a. CG / SG d. None of the above certificate to the deductee?
b. Local authority Ans:- a) GSTR-7A
c. Governmental agencies 7. Aasma Ltd had supplied goods to a local authority b) GSTR-7
d. All of the above for ` 7,56,000 (inclusive of GST @ 12%). Determine c) GSTR-8A
Ans:- the amount of tax to be deducted at source. d) GSTR-8
4. GST TDS provisions can apply where total value of such a. 15,120 Ans:-
supply, under a contract, exceeds rupees b. 13,500 11. Every registered person required to deduct tax at
__________ . c. 7,560 source under section 51 shall furnish return,
a. 1 lakh d. None of the above in_______, for the month in which such
b. 1.5 lakhs Ans: [Hint:- TDS is to be calculated on amount excluding deductions have been made within 10 days after
c. 5 lakhs GST] the end of such month.
d. 2.5 lakhs a. FormGSTR-5
Ans:- b. FormGSTR-6
c. FormGSTR-7
d. Form GSTR-8
Ans:-
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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1
12. Every electronic commerce operator required to Sec 52 : Tax Collected at Source 19. Which of the following is a model of e – commerce
collect tax at source under section 52 shall business?
furnish a statement 15. Which section deals with the TCS provisions in a. B2B
______________containing details of supplies GST? b. B2C
effected through such operator and the amount a. Section 51 c. C2C
of tax collected as required under section b. Section 52 d. All of the above
52(1)of the CGST Act. c. Section 53 Ans:-
a. FormGSTR-5 d. Section 54 20. The Tax Collected by E – commerce Operators from
Ans:- the actual Suppliers of goods is termed as:
b. FormGSTR-6
16. When the TCS provisions are made applicable? a. TDS
c. FormGSTR-7
a) 31.10.2018 b. TCS
d. Form GSTR-8
b) 01.10.2018 c. Service tax
Ans:-
c) 31.10.2017 d. All of the above
Default in payment of TDS d) 01.11.2018 Ans:-

13.Aasma Ltd had supplied goods to a local authority for ` Ans:-

7,56,000 (inclusive of GST @ 12%). Determine the 17. What is e – commerce? 21. Mr. A, a supplier of Flipkart himself supply goods
interest liability if the amount of tax deducted at a. Supply of goods on an electronic platform for by capturing order through an E – commerce web
source on 15.10.2017 is deposited as on 20.12.2017. commerce other than the e – commerce operator site. In such case, Mr. A will be treated as an:
a.149 himself a. Actual Taxable Person
b. 298 b. Supply of goods or services on an electronic platform b. E – commerce Operator
c.266 for commerce including the e – commerce operator c. Aggregator
d.Nil c. Supply of goods and services on an electronic d. ISD
Ans:- [Hint: Reverse calculation] platform for commerce Ans:-
Non Deduction of TDS d. Supply of goods or services or both including digital 22. When should be the e – commerce operator collect
14. In which of the following case TDS is not required to products over digital or electronic network tax at source?
deduct Ans:- a. On the date when the other supplier makes
a. Finance Department is making a payment of ` 3 Lakh 18. 'Electronic commerce operator' means any person supplies through operator
to a supplier of 'printing & stationery'. who _____________ digital or electronic facility b. Day on which the operator remits the consideration
b. Education Department is making payment of ` 5 Lakh or platform for electronic commerce. to the supplier
to a supplier of 'printed books a. Owns c. When he collects the consideration on behalf of
c. printed or illustrated post cards' where payment of ` b. Manages the supplier in respect of such supply
2.75 lakhs c. Operates d. Option (a) or (c) whichever is earlier
d. All of the above d. Any of the above Ans:-
Ans:- Ans:

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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1
 23. What does “net value of taxable supplies” means
a. This is the difference of Aggregate value of all supplies
of goods and services and Aggregate value of all
supplies returned to the suppliers.
b. This is the difference of Aggregate value of taxable
supplies of goods and services except services u/s
9(5) of IGST Act and Aggregate value of taxable
supplies returned to the suppliers
c. This is the difference of Aggregate value of taxable
and exempted supplies of goods and services and
Aggregate value of supplies returned to the
suppliers
d. None of the above
Ans:-
24. A. The e – commerce operator may declare the
Head Office as its place of business for
obtaining registration in that State where it
does not have physical presence.
B. E – commerce operator has to obtain separate
registration for TCS irrespective of the fact whether
e – Commerce operator is already registered under
GST as a supplier or otherwise and has GSTIN.
Check the correctness of the above statements.
a. A – correct, B – Incorrect
b. A – Incorrect, B – Correct
c. Both A and B – Correct
d. Both A and B – Incorrect
Ans:-
25. What is the rate of tax for Tax collected at
source?
a. 0.5% each CGST and SGST
b. 2% for IGST
c. Both (a) and (b)
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CA VISHAL BHATTAD 09850850800
d. 0.5% 29. When can a supplier making supplies through E-
Ans:- commerce operator opt not to register?
26. What is the threshold limit for applying the a. Always
provisions of Section 52 for collecting tax at b. When the e-commerce operator is not required to
source? collect tax at source u/s 52
a. If net value of taxable supplies exceeds c. When the supplier doesn't cross the threshold,
Rs.2,50,000 limit specified under section 22.
b. If net value of taxable supplies exceeds d. Option (b) and (c), cumulatively fulfilled
Rs.5,00,000 Ans:-
c. If net value of taxable supplies exceeds 30. When should the e-commerce operator remit the
Rs.10,00,000 amount of TCS to government and file the necessary
d. No such limit prescribed returns with the government?
Ans:- a. Within 10 days after the end of the month in
27. Can a supplier take credit of the TCS? which such amount was collected
a. Yes, in all cases b. Within 10 days after the end of the month in
b. No, he can not take the credit which such amount was collected, but no time
c. Yes, on the basis of the valid return filed limit for filing the return
d. Yes, on the basis of a valid return filed by the e c. Within 10 days after the end of the month in
– commerce operator and there is no discrepancy which such amount was collected, but no time
in the returns. limit for paying the money
Ans:- d. No time limit for both
28. At what rate should the tax be collected at Ans:-
source? 31. Analyse the transactions mentioned below whether
a. Not exceeding 0.5% provision of TDS and TCS applicable
b. Not exceeding 1% (a) Mr. Abhinay, provides architect services to
c. Not exceeding 2% Institute for Rural Development, a Government
d. Not exceeding 3% Agency for Rs. 2,80,000/- (inclusive of Rs.
Ans:- 30,000/- GST) under a contract in October, 2018.
Mr. Abhinay, is registered under GST. Being a
registered supplier, Institute for Rural Development
deducted TDS of supplier.
(b) M/s. Manmohak Apparels, is registered under GST
in Madhya Pradesh. It sells leather handbags
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CA Final GST Questioner - 1
 across India through e-commerce operator inclusive of tax. Leather handbags are taxable @ (b) (ii), (iii) and (iv)
Pingpong. Pingpong, is also registered with 18% GST. Pingpong, collected TCS of Rs. 2,350/- (c) Only (i) and (ii)
Madhya PradeshGST Authority as TCS collector from M/s Manmohak Apparels.
(d) Only (iii) and (iv)
and collected TCS @ 1% (0.5% CGST + 0.5% Which of the transactions are in compliance with
Ans:-
SGST) on supplies made through it. M/s. section 51 or section 52 of CGST Act?
Manmohak Apparels made sales of Rs. 3,45,000/- (a) Only (i)
and received sales returns of Rs. 67,700/- in the (b) Only (ii) Answer:-
month of October, 2018. Sales are inclusive of (c) Both (i) and (ii)
tax. Leather handbags are taxable @ 18% GST. (d) Neither (i) nor (ii) 1 a 12 d 23 b
Pingpong, collected TCS of Rs. 2,350/- from M/s Ans:-
Manmohak Apparels. Which of the transactions 33. In which of the following supplies of goods and 2 d 13 c 24 c
are in compliance with section 51 and section 52 services made exclusively to Government
of CGST Act? departments, agencies etc., TDS is required to be
3 d 14 b 25 a
(a) Only (I) deducted?
(b) Only (ii) 4 d 15 b 26 d
(i) Health Department executed a contract with a local
(c) Both (i) and (ii) supplier to supply “medical grade oxygen” of ` 2.6 5 a 16 b 27 d
(d) Neither (i) nor (ii) lakh (including GST @ 18%) and is making full
Ans:- 6 a 17 d
payment. 28 c
32. Analyse the transactions mentioned below-
(ii) Government school is making a payment of `3.5 Lakh 29 d
(a) Mr. Abhinay, provides architect services to Institute 7 b 18 d
to a supplier for supply of cooked food as mid-day
for Rural Development, a Government Agency for Rs.
meal under a scheme sponsored by Central/State 8 b 30 a
2,80,000/- (inclusive of Rs. 30,000/- GST) under a 19 d
Government
contract in October, 2018. Mr. Abhinay, is registered
(iii) Municipal Corporation of Kolkata purchases a heavy 9 d 20 b 31 b
under GST. Being a registered supplier, Institute for
generator from a supplier in Delhi. Now, it is making
Rural Development deducted TDS of supplier. 10 a 21 a 32 b
payment of `5 lakh and IGST @18% on `5 lakh for
(b) M/s. Manmohak Apparels, is registered under GST in
such purchase. 22 c 33 d
Madhya Pradesh. It sells leather handbags across 11 c
(iv) Finance Department is making a payment of `3 lakh
India through e-commerce operator Pingpong.
(including GST @ 18%) to a supplier of 'printing &
Pingpong, is also registered with Madhya Pradesh
stationery'.
GST Authority as TCS collector and collected TCS @
Assume all other conditions for deduction of TDS are
1% (0.5% CGST + 0.5% SGST) on supplies made
fulfilled. (CA Final MTP Mar 19 )
through it. M/s. Manmohak Apparels made sales of
(a) (i), (ii) and (iii)
Rs. 3,45,000/- and received sales returns of Rs.
67,700/- in the month of October, 2018. Sales are

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CA VISHAL BHATTAD 09850850800 CA Final GST Questioner - 1