THEORY AND PRACTICE OF GST

B.COM(CBCS) III YEAR VI TH SEMESTER

IMPORTANT QUESTIONS
LONG ANSWER QUESTIONS
Unit – 1
1. State Various Taxes subsumed under GST.
2. Explain the concept and process of Registration under GST.
3. Explain the concept of cancellation and Revocation of Registration under
GST.
4. Explain in brief about Invoicing under GST.
5. Explain about various types of Returns under GST.
6. Explain the Input Tax Credit Mechanism.
Unit – 2
1. What are the process/steps of Enabling GST and defining Tax details?
2. What is intra-state supply of goods? Explain it step by step with an example.
3. What is inter-state supply of goods? Explain it step by step with an example.
4. Define ‘Return of Goods’? Explain the steps involved in activating debit &
credit note.
Unit – 3
1. Define Composite Dealer. State its features. Explain briefly recording of
purchases made from composition dealer with an example.
2. Define Unregistered Dealer? Discuss in brief about purchases from
unregistered dealers?
3. Explain in brief about advance receipt and payments under GST. Explain the
procedure of recording advance receipt in Tally.
4. Explain Mixed Supply and Composite Supply under GST Act.
5. Discuss in detail about various modes of payments under GST.
Unit – 4
1. Explain in brief about determining the place of supply of services.
2. Discuss the various steps involved in transferring Input Tax Credit to GST.
3. Explain in detail about the Intra-state supply of services.
4. Explain in detail about the Inter-state supply of services.
5. Explain the Procedure for Cancellation of Inward and Outward Supply of
Services.
Unit – 5
1. Discuss in brief about Accounting of Multiple Services in Single Supply.
2. List out the Exempted Supply of Services under GST.
3. Write about Reversal of GST on account of cancellation of advance receipt.
4. Explain the process of Generating GSTR and set up GST rates.

SHORT ANSWER QUESTIONS

1. GSTIN
2. GSTN
3. GST COUNCIL
4. TAX INVOICE AND BILL OF SUPPLY
5. DEBIT NOTE AND CREDIT NOTE
6. Who should register under GST
7. Documents required for GST
8.supply under GST
9. Define Tax Rate at Master Level and at Transaction Level
10. Exports and Imports under GST.
_________________ All the best ___________________________