Ch-2 (1 to 5) – Tax By KK MCQ

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Ch 1: Constitutional aspects of GST
- 1-5
- 6-10
- 11-15
Ch 2: Adjustment of credit
- 1-5
Ch 3: Meaning of Goods and Services
- 1-4
Ch 4: Schedule II, Composite supply and Mixed supply
- 1-5
Ch 5: Definition of Person
- 1-5
- 6-10
Ch 6: Definition of Business
- 1-5
- 6-10
Ch 7: Consideration
- 1-5
- 6-10
Ch 8: Scope of Supply
- 1-5
- 6-10
- 11-15
Ch 9: Schedule I
- 1-5
- 6-10
- 11-15
Ch 10: No Supply
- 1-5
- 6-10
- 11-15
Ch 11: Levy and Collection
- 1-5
- 6-10
Ch 12: Aggregator – 9(5)
- 1-5
Ch 13: Reverse Charge on Services- 9(3)
- 1-5
- 6-10
- 11-15
- 16-20
- 21-25
- 26-30
Ch 14: Reverse Charge on Goods – 9(3)
- 1-5
- 6-10
Ch 15: Aggregate Turnover
- 1-5
- 6-10
- 11-15
Ch 16: Composition Levy
- 1-5
- 6-10
- 11-15
- 16-20
- 21-25
- 26-30
- 31-35
- 36-40
Ch 17: Registration
- 1-5
- 6-10
- 11-15
- 16-20
- 21-25
- 26-30
- 31-35
- 36-40
- 41 to 45
- 46-50
- 51-55
- 56-60
- 61-65
- 66-70
- 71-75
- 76-80
Ch 18: Time of supply of Goods
- 1-5
- 6 -10
- 11-15
Ch 19: Time of supply of Services
- 1-5
- 6-10
- 11-15
- 16-20
- 21-25
Ch 20: Value of Supply
- 1-5
- 6-10
- 11-10
- 16-20
Ch 21: Input Tax Credit
- 1-5
- 6-10
- 11-15
- 16-20
- 21-25
- 26-30
- 31-35
- 36-40
- 41-45
- 46-50
- 51-55
- 56-60
- 61-65
- 66-70
Ch 22: Tax Invoice / CN / DN
- 1-5
- 6-10
- 11-15
- 16-20
- 21-25
- 26-30
- 31-35
- 36-40
- 41-42
Ch 23: Return
- 1-5
- 6-10
- 11-15
- 16-20
Ch 24: Payment of Tax
- 1-5
- 6-10
- 11-15
Ch 25: Exemption from supply of services
- 1-5
- 6-10
- 11-15
- 16-20
- 21-25
- 26-30
- 31-35
- 36-40
- 41-45
- 46-50
- 51-55
- 56-60
- 61-65
- 66-70
- 71-75
- 76-80
- 81-85
- 86-90
- 91-95
- 96-100
Ch 26: E-Way Bill
- 1-5
- 6-10
- 11-15
- 16-20
- 21-25
- 26-30
Ch 27: Schedule II
- 1-5
- 6-10
- 11-15
- 16-20
Ch 28: Valuation Rules
- 1-5
- 6-10
- 11-15
- 16-20
- 21-25
- 26-30
Ch 29: Job Work Procedure
- 1-5
- 6-10
- 11-15
- 16-20
Ch 30: Examine the following statements
- 1-5
- 6-10
- 11-15
- 16-20
Ch 31: TDS and TCS
- 1-5
- 6-10
Ch 32: GST Practitioner
- 1-5
- 6-10

Basic to Advanced GST Law (MCQ)

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IGST Law and GST Refund
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Welcome to your Ch 2: Adjustment of credit (1 to 5)

1. Suppose a supplier has a SGST credit of ₹ 3,00,000. CGST output tax of ₹ 2,00,000. What an amount should be deposited by that dealer to his Electronic Cash Ledger maintained in GSTN Portal -

a) ₹ 2,00,000 in CGST

b) ₹ 2,00,000 in SGST

c) ₹ 5,00,000 in IGST

d) No deposit is required

2. Suppose siupplier has an IGST Credit of ₹ 4,00,000 in his ITC Ledger and the same time he has an IGST Liability of ₹ 2,00,000, CGST Liability of 3,00,000 and SGST Liability of ₹ 5,00,000. What an amount a supplier is required to deposit to his Electronic Cash Ledger to discharge his tax liability -

a) ₹ 6,00,000 (₹ 1,00,000 in CGST and ₹ 5,00,000 in SGST)

b) ₹ 6,00,000 (₹ 1,00,000 in SGST and ₹ 5,00,000 in CGST)

c) ₹ 6,00,000 (₹ 1,00,000 in IGST and ₹ 5,00,000 in SGST)

d) ₹ 6,00,000 (₹ 2,00,000 in SGST and ₹ 4,00,000 in SGST)

3. The permissible order of cross utilisation of IGST credit over the tax liabilities

a) SGST, CGST and IGST

b) IGST, CGST and SGST

c) CGST, IGST and SGST

d) CGST, SGST and IGST

4. Balance in electronic credit ledger under CGST can be used against which liability?

a) CGST Liability only

b) CGST and IGST liability

c) CGST, IGST and SGST liability

d) None of them

5. Balance in electronic credit ledger under SGST can be used against which liability?

a) SGST Liability only

b) SGST and IGST liability

c) SGST, IGST and CGST liability

d) None of them

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