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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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Handling GST Notices
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IGST Law and GST Refund
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Welcome to your Ch 21: Input Tax Credit (66 to 70)
66. Every registered taxable person shall be entitled to take credit of input tax in his return and such input tax credit shall be credited to —
a) Personal Ledger Account
b) Refund account
c) Electronic Cash Ledger
d) Electronic Credit Ledger
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