GST Important Question B. Com 6th Sem
Dibrugarh University Important Questions
(Also Useful for Gauhati University and Assam University)
- What is tax? Explain its objectvies and essential features.
- What are various types of taxes? Distinguish between direct and indirect taxes.
- What are indirect taxes? Mention its features? Mention the advantages and disadvantages of indirect taxes.
- What are direct taxes? Mention the advantages and disadvantages of direct taxes.
- Write a brief note on history of indirect taxes in India.
- Write a brief note on various types of indirect taxes presently leviable in India.
- What is GST? What are its features,
- Explain the need and Importance of GST in India.
- Explain the benefits of GST for a) Business & Industry, b) Central and State Government, c) Consumers.
- What are the challenges faced by government in implementing GST.
- Write a brief note on Framework of GST as introduced in India.
- Explain the evolution of GST in India.
- Which taxes have been subsumed by GST?
- What is supplies under GST Act? What are its various types?
- Mention the scope of supply under GST law. What are the activities to be treated as supply of goods or supply of services?
- Mention the activities to be treated as supply even if made without consideration under GST law.
- Mention the time of supply of goods and supply of services under GST law.
- What is Composition scheme? List out the rules and restriction for composition levy.
- What is composition levy under GST? Mention the eligibility category for opting composition levy. Mention the person who are not eligible for composition scheme under the GST law.
- What is Aggregate turnover? Mention the items that are included and not included while calculating Aggregate turnover.
- Write a brief note on rate structure of GST Act? List out various goods and services exempted from GST.
- Mention the persons who are liable and exempted for registration under the GST Act. What are the advantages of taking registration under GST Act?
- Discuss the procedure for obtaining registration under GTS Act.
- Discuss the provisions under GST Act for amendment of registration and cancellation of registration.
- What is Input Tax Credit? What are the documents required for claiming Input Tax Credit?
- What is the eligibility for claiming Input Tax Credit? Explain the conditions for claiming Input Tax Credit.
- What is tax invoice and bill of supply? What are their contents?
- Explain debit note and credit notes. What are its contents?
- When should a tax invoice be issued for supply of goods? Mention the provisions of the GST Act relating to availability of credit in special circumstances.
- What is e-way bill? When should an e-way bill be generated? Mention the cases when generation of e-way bill is not required?
- Explain in detail various returns to be filled under GST Act.