Test Series: April, 2023

MOCK TEST PAPER 2

INTERMEDIATE COURSE
PAPER – 4: TAXATION
Time Allowed – 3 Hours Maximum Marks – 100
SECTION – A: INCOME TAX LAW (60 MARKS)
Working Notes should form part of the answer. Wherever necessary, suitable assumptions may be made by
the candidates and disclosed by way of a note. However, in answers to Question s in Division A,
working notes are not required.
The relevant assessment year is A.Y.2023-24.
Division A – Multiple Choice Questions
Write the most appropriate answer to each of the following multiple choice questions by choosing
one of the four options given. All questions are compulsory.
1. Mr. Rajan, aged 62 years, an Indian citizen, resides in Delhi. His wife Sheetal and daughter Riya also
reside with him. Riya, aged 16 years, is studying in 12th Standard in DAV school at New Delhi.
Mr. Rajan left for employment to the United States of America on 15 th September, 2022 but his family
did not accompany him. He returned to India on 25 th March 2023. Mr. Rajan had gone outside India for
the first time in his life. During April, 2022 to September, 2022, he work ed with a multinational
company in Delhi. He earned salary of ` 14,00,000 from his job in India. He paid Tuition Fee of
` 1,80,000 for Riya’s education in DAV school.
Apart from that, Mr. Rajan also earned professional income of ` 60,00,000 (Gross Receipts – ` 90
lakhs) from India. During the year, he also earned interest from his Indian savings bank account to the
tune of ` 12,000 and interest from fixed deposits with nationalized banks of ` 45,000. Mr. Rajan also
earned a salary income equivalent to ` 6,00,000 from USA for his job, on which no tax is paid or
payable in USA, which was deposited in his bank account in USA and later on remitted to India.
Mr. Rajan decides not to opt to pay tax under section 115BAC.
Based on the facts of the case scenario given above, choose the most appropriate answer to the
following questions:-
(i) What is the residential status of Mr. Rajan for the previous year 2022 -23?
(a) Resident and ordinarily in India
(b) Resident but not ordinarily resident in India
(c) Non-resident in India
(d) Deemed resident but not ordinarily resident in India
(ii) What would be the income chargeable to tax under the head “Salaries” in the hands of Mr. Rajan
in India for F.Y. 2022-23?
(a) ` 20,00,000
(b) ` 19,50,000
(c) ` 13,50,000
(d) ` 19,60,000
(iii) How much deduction is available under Chapter VI-A from the Gross Total Income of Mr. Rajan?
(a) ` 2,30,000
(b) ` 1,95,000

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 (c) ` 1,60,000
(d) ` 2,00,000
(iv) What shall be the tax liability of Mr. Rajan for the A.Y. 2023-24?
(a) ` 22,69,810
(b) ` 22,58,940
(c) ` 22,56,080
(d) ` 22,72,670
(v) What would be the due date for filing income-tax return of Mr. Rajan for the P.Y. 2022-23?
(a) 31st July, 2023
(b) 31st October, 2023
(c) 30th November, 2023
(d) 31st March, 2024 (5 x 2 = 10 Marks)
2. Mr. A (aged 45 years) sold an agricultural land for ` 52 lakhs on 04.10.2022 acquired at a cost of
` 49.25 lakhs on 13.09.2021 situated at 7 kms from the jurisdiction of municipality having population of
4,00,000 and also sold another agricultural land for ` 53 lakhs on 12.12.2022 acquired at a cost of
` 46 lakhs on 15.02.2021 situated at 1.5 kms from the jurisdiction of municipality having population of
12,000. What would be the amount of capital gain chargeable to tax in the hands of Mr. A for the
assessment year 2023-24? Cost inflation index for F.Y.2020-21: 301; 2021-22: 317; 2022-23: 331.
(a) Short-term capital gain of ` 9.75 lakhs
(b) Short-term capital gain of ` 7 lakhs
(c) Long-term capital gain of ` 2,41,528
(d) Long-term capital gain of ` 2,99,020 (2 Marks)
3. M/s ABC, an eligible assessee, following mercantile system of accounting, carrying on eligible
business under section 44AD provides the following details:
♦ Total turnover for the financial year 2022-23 is ` 130 lakh
♦ Out of the above:
- ` 25 lakh received by A/c payee cheque during the financial year 2022-23;
- ` 50 lakh received by cash during the financial year 2022-23;
- ` 25 lakh received by A/c payee bank draft before the due date of filing of return;
- ` 30 lakh not received till due date of filing of return.
What shall be the amount of deemed profits of M/s ABC under section 44AD(1) for A.Y. 2023 -24?
(a) ` 10.4 lakh
(b) ` 7.0 lakh
(c) ` 5.5 lakh
(d) ` 9.4 lakh (2 Marks)

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4. Mr. Jagat is an employee in accounts department of Bharat Ltd., a cellular company operating in the
regions of eastern India. It is engaged in manufacturing of cellular devices. During F.Y. 202 2-23,
following transactions were undertaken by Mr. Jagat:
(i) He attended a seminar on “Perquisite Valuation”. Seminar fees of ` 12,500 was paid by Bharat
Ltd.
(ii) Tuition fees of Mr. Himanshu (son of Mr. Jagat) paid to private coaching classes (not having any
tie-up with Bharat Ltd.) was reimbursed by Bharat Ltd. Amount of fees was ` 25,000.
(iii) Ms. Sapna (daughter of Mr. Jagat) studies in DPS Public School (owned and maintained by
Bharat Ltd.). Tuition fees paid for Ms. Sapna was ` 750 per month by Mr. Jagat. Cost of
education in similar institution is ` 5,250 per month.
What shall be the amount which is chargeable to tax under the head “Salaries” in hands of Mr. Jagat
for A.Y. 2023-24?
(a) ` 25,000
(b) ` 37,500
(c) ` 66,500
(d) ` 79,000 (2 Marks)
5. Mr. Ravi incurred loss of ` 4 lakh in the P.Y.2022-23 in leather business. Against which of the
following incomes earned during the same year, can he set-off such loss?
(i) Profit of ` 1 lakh from apparel business
(ii) Long-term capital gains of ` 2 lakhs on sale of jewellery
(iii) Salary income of ` 1 lakh
Choose the correct answer:
(a) First from (ii) and thereafter from (i); the remaining loss has to be carried forward.
(b) First from (i) and thereafter from (ii) and (iii)
(c) First from (i) and thereafter from (iii); the remaining loss has to be carried forward
(d) First from (i) and thereafter from (ii); the remaining loss has to be carried forwa rd (2 Marks)
Division B – Descriptive Questions
Question No. 1 is compulsory
Attempt any two questions from the remaining three questions
1. Mr. Rishabh, a resident individual, aged 54 years, is engaged in the business of manufacturing
clothes. He earned profit of ` 82,45,000 as per profit and loss account after debiting and crediting the
following items:
(i) Depreciation ` 15,40,000
(ii) Short term capital gains on transfer of listed equity shares in a company on which STT is paid
` 10,00,000
(iii) He received income-tax refund of ` 15,550 which includes interest on refund of ` 4,550.
(iv) Dividend income from Indian companies ` 15,00,000
Additional information –
(i) Mr. Rishabh installed new plant and machinery for ` 65 lakhs on 1.10.2022 which was put to use
on 1.1.2023. Depreciation (including additional depreciation) on this amount of ` 65 lakhs is
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 included in the depreciation debited to profit and loss account which has been computed as per
Income-tax Rules.
(ii) Mr. Rishabh took a loan from SBI of ` 50 lakhs on 15.9.2022 @10.5% p.a. to purchase such
plant and machinery. Total interest upto 31.3.2023 has been paid on 31.3.2023 and the sam e
has been debited to profit and loss account. Interest is charged by the bank on monthly basis.
(iii) Advance tax paid during the year is ` 17,50,000
(iv) Rishabh purchased goods for ` 40 lakhs from Mr. Ram, his brother. The market value of the
goods is ` 35 lakhs.
(v) He paid ` 40,000 as life insurance premium taken on the life of his married daughter who is not
dependent on him. The sum assured is ` 5,00,000 and the policy was taken on 1.4.2017.
(vi) He paid ` 45,000 by cheque towards health insurance policy covering himself, his spouse and
his children.
(vii) On 1.7.2022, Mr. Rishabh withdrew ` 1.5 crores in cash from three current accounts maintained
by him with HSBC. There are no other withdrawals during the year. He regularly files his return of
income.
You are required to compute the total income and tax payable by Mr. Rishabh for the A.Y. 2023 -24, in
the manner so that he can make maximum tax savings. (14 Marks)
2. (a) Mr. Sarthak, an individual and Indian citizen living in Dubai, since year 2005 and never came to
India for a single day since then, earned the following incomes during previous year 202 2-23:
Particulars Amount (in `)
(i) Income accrued and arisen in Dubai but he is not liable to tax in 20,00,000
Dubai
(ii) Income accrued and arisen in India 5,00,000
(iii) Income deemed to accrue and arise in India 8,00,000
(iv) Income arising in Dubai from a profession set up in India 10,00,000
I. Determine the residential status of Mr. Sarthak and taxable income for the previous year
2022-23 (assuming no other income arise during the previous year).
II. What would be your answer if income arising in Dubai from a profession set up in India is
` 2 lakhs instead of ` 10 lakhs?
III. What would be your answer, if Mr. Sarthak is not an Indian citizen but his parents were born
in India? (6 Marks)
(b) Examine the applicability and the amount of TDS to be deducted in the following cases for
F.Y. 2022-23:
(i) S and Co. Ltd. paid ` 25,000 to one of its Directors as sitting fees on 02-02-2023.
(ii) ` 2,20,000 paid to Mr. Mohan, a resident individual, on 28-02-2023 by the State of Haryana
on compulsory acquisition of his urban land.
(iii) Mr. Purushotham, a resident Indian, dealing in hardware goods has a turnover of
` 12 crores in the previous year 2021-22. He purchased goods from Mr. Agarwal, a resident
seller, regularly in the course of his business. The aggregate purchase made during the
previous year 2022-23 on various dates is ` 80 lakhs which are as under:
10-06-2022 ` 25,00,000
20-08-2022 ` 27,00,000
12-10-2022 ` 28,00,000

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 He credited Mr. Agarwal's account in the books of accounts on the same date and made the
payment on the 28-02-2023 ` 80 lakh. Mr. Agarwal's turnover for the financial year 2021-22
is ` 20 crores.
(iv) M/s ABC & Sons, a resident HUF is selling bags and wallets manufactured by them through
E-commerce platform provided by PQ Ltd. Mr. A buys bag for ` 6,00,000 from PQ Ltd.
online and directly made the payment to ABC & Sons on 1 st October, 2022. (8 Marks)
3. (a) Mr. Ramesh and Mr. Suresh constructed their houses on a piece of land purchased by them at
Mumbai. The built up area of each house was 1,500 sq. ft. ground floor and an equal area in the
first floor. Ramesh started construction on 1-04-2021 and completed on 1-04-2022. Suresh
started the construction on 1-04-2021 and completed the construction on 30-06-2022. Ramesh
occupied the entire house on 01-04-2022. Suresh occupied the ground floor on 01-07-2022 and
let out the first floor for a rent of ` 15,000 per month. However, the tenant vacated the house on
31-12-2022 and Suresh occupied the entire house during the period 01-01-2023 to 31-03-2023.
Following are the other information
(i) Fair rental value of each unit `1,00,000 per annum
(ground floor /first floor)
(ii) Municipal value of each unit ` 72,000 per annum
(ground floor / first floor)
(iii) Municipal taxes paid by Ramesh – ` 8,000
Suresh – ` 8,000
(iv) Repair and maintenance charges paid by Ramesh – ` 28,000
Suresh – ` 30,000
Ramesh has availed a housing loan of ` 20 lakhs @ 12% p.a. on 01-04-2021. Suresh has
availed a housing loan of ` 12 lakhs @ 10% p.a. on 01-07-2021. No repayment was made by
either of them till 31-03-2023. Compute income from house property for Ramesh and Suresh for
the previous year 2022-23 (A.Y. 2023-24). (7 Marks)
(b) Mr. Ramesh entered into an agreement with Mr. Vikas to sell a plot on 5.4.2022 for ` 45 lakhs.
He received an advance of ` 15 lakhs from him on the date of agreement by account payee
cheque. Transfer took place on 10-9-2022. The valuation determined by the stamp valuation
authority on the date of agreement and transfer was ` 49 lakhs and ` 53 lakhs, respectively.
Mr. Vikas has sold this plot to Ms. Babli on 21-3-2023 for ` 55 lakhs.
The valuation as per stamp valuation authority was ` 54 lakhs on 21-3-2023.
Discuss the tax consequences of above, in the hands of Mr. Ramesh and Mr. Vikas. Also,
compute the capital gain in the hands of Mr. Vikas.
Note: None of the parties viz Mr. Ramesh, Mr. Vikas & Ms. Babli are related to each other; the
transactions are between outsiders. (7 Marks)
4. (a) Ms. Aarti, a resident individual, provides the following information of her income/losses for the
year ended on 31st March, 2023:
S. No. Particulars (`)
1. Income from salary (Computed) 8,20,000
2. Income from house property (let out) (Net Annual Value) 1,20,000
3. Share of profit from firm in which she is partner 48,000
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 4. Loss from specified business covered under section 35AD 67,000
5. Income from textile business before adjusting the following items: 3,30,000
(a) Current year depreciation 53,000
(b) Unabsorbed depreciation of earlier year 1,85,000
(c) Brought forward loss of textile business of the A.Y. 2020-21 1,90,000
6. Long-term capital gain on sale of debentures (unlisted) 1,50,000
7. Long-term capital loss on sale of equity shares (STT not paid) 1,50,000
8. Long-term capital gain on sale of equity shares listed in recognized 2,50,000
stock exchange (STT paid at the time of acquisition and sale)
9. Dividend from units of UTI 1,15,000
10. Repayment towards housing loan taken from a scheduled bank. Out of 4,85,000
this ` 3,28,000 was towards payment of interest and rest towards
principal.
Compute the Gross Total Income of Ms. Aarti and ascertain the amount of loss that can be carried
forward. Ms. Aarti has always filed her return within the due date specified under section 139(1) of the
Income-tax Act, 1961. She does not want to opt for 115BAC. (7 Marks)
(b) Nishant gifted ` 10 lakhs to his wife, Nisha on her birthday on, 1st January, 2022. Nisha lent
` 5,00,000 out of the gifted amount to Krish on 1 st April, 2022 for six months on which she
received interest of ` 50,000. The said sum of ` 50,000 was invested in shares of a listed
company on 15 th October, 2022, which were sold for ` 75,000 on 30 th December, 2022.
Securities transaction tax was paid on such sale. The balance amount of gift was invested as
capital by Nisha in a newly business started on 1.4.2022. She suffered loss of ` 15,000 in the
business in Financial Year 2022-23.
In whose hands the above income and loss shall be included in Assessment Year 2023 -24?
Support your answer with brief reasons. (4 Marks)
(c) Mr. X would like to furnish his updated return for the A.Y. 2021-22. In case he furnished his
updated return of income, he would be liable to pay ` 2,50,000 towards tax and ` 35,000 towards
interest after adjusting tax and interest paid at the time filing earlier return. You are required to
examine whether Mr. X can furnish updated return
(i) as on 31.3.2023
(ii) as on 28.2.2024
(iii) as on 31.5.2024
If yes, compute the amount of additional income-tax payable by Mr. X at the time of filing his
updated return. (3 Marks)

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 SECTION B - INDIRECT TAXES (40 MARKS)
QUESTIONS
(i) Working Notes should form part of the answers. However, in answers to Questions in Division A, working
notes are not required.
(ii) Wherever necessary, suitable assumptions may be made by the candidates, and disclosed by way of
notes.
(iii) All questions should be answered on the basis of position of the GST law as amended by provisions of
the CGST Act, 2017 and the IGST Act, 2017 as amended by the Finance Act, 2022, including significant
notifications and circulars issued, up to 31st October 2022.
Division A - Multiple Choice Questions (MCQs)
Write the most appropriate answer to each of the following multiple-choice questions by choosing
one of the four options given. All questions are compulsory.
Total Marks: 12 Marks
Ms. Riya is engaged in providing various goods and services. She got registered under GST in the month of
April of the current financial year under regular scheme.
She supplied a package to Dhruv Traders consisting of stapler, calculator and charger at a single price of
` 300 in the month of May. Rates of GST for stapler, calculator and charger are 5%, 12% and 18%
respectively.
She received following payments during the month of May:
- earned ` 160,000 by performing western music in a cultural event at a Resort
- earned ` 50,000 by providing services by way of renting of residential dwelling for use as a boutique to
Supriya, an unregistered person.
- received ` 70,000 by way of rent for letting of agro machinery
Ms. Riya made a supply during June, details of which are as follows-
- Basic price of the product before TCS under Income-tax Act, 1961– ` 45,000
- Tax collected at source under Income-tax Act, 1961 – ` 2,500
- She received a subsidy of ` 3,500 from Green Foundation Pvt. Ltd. for usage of green energy and the
subsidy was linked to the units of energy and not aforesaid product.
Ms. Riya provides the following information regarding receipt of inward supplies during July-
- received invoice for goods having GST component of ` 30,000. Goods were to be delivered in 5 lots,
out of which first three lots were received in the current month.
- purchased a car having GST component of ` 1,50,000 for imparting training on driving such motor
vehicles.
- availed health insurance service for her employees and paid GST of ` 7,000 thereon. Health insurance
service is being provided voluntarily by Ms. Riya and not mandated by any law.
All the amounts given above are exclusive of taxes, wherever applicable. Further, all the supplies referred
above are intra-State supplies unless specified otherwise. Conditions necessary for claiming input tax credit
(ITC) have been fulfilled subject to the information given above. The opening balance of input tax credit for
the relevant tax period of Ms. Riya is Nil.

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Based on the facts of the case scenario given above, choose the most appropriate an swer to Q. Nos. 1 to 4
below:-
1. Supply of package made by Ms. Riya to Dhruv Traders is a ______________ and is taxable under GST
@ __________.
(a) composite supply; 12%
(b) mixed supply; 18%
(c) composite supply; 18%
(d) mixed supply; 12%
2. Out of payments received by Ms. Riya in month of May, value of exempt supply is _____ .
(a) ` 50,000
(b) ` 70,000
(c) ` 1,20,000
(d) ` 1,60,000
3. Compute the value of supply under section 15 of the CGST Act, 2017 made by Ms Riya in the month of
June.
(a) ` 45,000
(b) ` 47,500
(c) ` 48,500
(d) ` 51,000
4. Compute the amount of input tax credit that can be claimed by Ms. Riya in July.
(a) ` 30,000
(b) ` 37,000
(c) ` 1,50,000
(d) ` 1,57,000 (4 x 2 Marks = 8 Marks)
5. Mr. Raghu avails services of Mr. Raja, a Chartered Accountant, as under-
(i) Audit of financial accounts of Mr. Raghu ` 55,000
(ii) Tax audit and annual accounts filing of Mr. Raghu ` 10,000
(iii) Income-tax return filing of Mr. Raghu ’s wife (salaried-return) ` 5,000
All the above amounts are exclusive of taxes and the applicable rate of GST on these services is 18%.
The accountant of Mr. Raghu has booked the entire expenses of ` 70,000 plus GST in the books of
account. Mr. Raghu is eligible to take input tax credit of -
(a) ` 13,500
(b) ` 11,700
(c) ` 9,900
(d) ` 1,800 (2 Marks)

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6. TT Pvt. Ltd., registered in Rajasthan, furnished following information for the month of June:
(i) Inter-State sale of goods for ` 1,25,000 to JJ Enterprises registered in Haryana
(ii) Inter-State purchases of goods from XYZ company, registered in Punjab, for ` 40,000
(iii) Intra-State purchases of goods from RR Traders, registered in Rajasthan, for ` 65,000
All the above amounts are exclusive of taxes. The applicable rates of CGST, SGST and IGST are 9%,
9% and 18% respectively on inward as well as outward supplies. There is no opening balance of ITC.
GST liability payable in cash is-
(a) CGST ` 1,800 & SGST ` 1,800
(b) SGST ` 3,600
(c) IGST ` 3,600
(d) CGST ` 3,600 (2 Marks)
Division B - Descriptive Questions
Question No. 1 is compulsory.
Attempt any two questions out of remaining three questions.
Total Marks: 28 Marks
1. M/s. ABC & Co., a chartered accountancy firm, has its office in Bengaluru and is registered under GST
in the State of Karnataka. It submitted the following information for the month of April:
Sr. Particulars Amount of
No. services provided
excluding GST (`)
1. Statutory audit services provided (intra-State supplies) 1,20,000
2. ITR filing services provided within Karnataka (intra-State supplies) 1,60,000
3. Internal audit services provided to Mumbai client (inter-State 1,80,000
supplies)
M/s. ABC & Co. had also incurred the following expenses in the month of April for the purpose of
providing the taxable services:
Sr. Particulars CGST (`) SGST (`)
No.
1. Car purchased by firm for the use of senior partner of the firm 42,000 42,000
for official use
2. Office rent paid to landlord who is registered in State of 450 450
Karnataka
3. Professional fee paid to Mr. Rajesh, a practicing Chartered 18,000 18,000
Accountant, for professional services availed
[TDS of ` 20,000 is deducted under section 194J of the
Income-tax Act, 1961]
4. Computer purchased for office purpose 3,000 3,000
Out of the above 4 suppliers/service providers, landlord of office to whom rent was paid did not upload
his GSTR-1 within the specified time allowed under GST resulting in the GST amount not being reflected
in GSTR-2B of M/s. ABC & Co.
Compute the net GST payable in cash by M/s. ABC & Co. for the month of April.

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 Rates of CGST, SGST and IGST are 9%, 9% and 18% respectively assuming that all the remaining
conditions of utilisation of ITC are fulfilled. (8 Marks)
2. (a) Guru Enterprises (Delhi), a registered taxpayer, made a taxable supply to Y Ltd. (Delhi). The details
of the said supply are as follows:
Particulars Amount (`)
Price of the goods (excluding any tax or discounts) 10,00,000
Tax levied by the Municipal Authority 10,000
Subsidy received from Jiva Enterprises Pvt Ltd. (The price above is after 1,00,000
consideration of such subsidy amount)
Amount incurred by Y Ltd. for post delivery inspection. (Charges incurred post 5,000
receipt of goods by Y Ltd.)
In respect of above supply, Guru Enterprises had procured some raw material from X Ltd., for
which it owed ` 25,000. The said amount was directly paid by Y Ltd. to X Ltd. and was not included
in the price of goods of `10,00,000 mentioned above.
The payment of consideration for above supply was delayed by Y Ltd. Hence, an interest amount
of ` 20,000 (in lumpsum) was also charged by Guru Enterprises.
The applicable tax rates are - CGST - 6%, SGST - 6% and IGST - 12%. You are required to
determine the taxable value as well as the applicable tax liability for the said supply transaction.
(6 Marks)
(b) Miss. P, a registered supplier of Rajasthan, has received the following amounts in respect of the
activities undertaken by her during the month of April:
S. Particulars Amount
No. (in `)
1 Amount received for warehousing of sugarcane 50,000
2 Commission received as business facilitator for the services provided to 20,000
the urban branch of a nationalized bank with respect to savings bank
accounts
3 Amount received for services by way of labour contracts for repairing a 10,000
single residential unit otherwise than as a part of residential complex
All the transactions stated above are inter-State transactions and all amounts are exclusive of GST.
You are required to compute total GST payable by Miss. P for the month of April assuming the rate
of GST to be 18%. (4 Marks)
3. (a) B Enterprises started its business activities in the month of January, in the State of Karnataka. It
provides the following information:
Sr. Particulars Amount
No. (`)
1. Value of intra-State outward taxable supply of goods 7,00,000
2. Value of inter-State outward taxable supply of services 6,00,000
3. Value of intra-State outward supply on which tax is payable under reverse 1,00,000
charge mechanism.
4. Value of intra-State outward supply of exempted good from its other place 5,00,000
of business in the State of Manipur (under same PAN)
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 From the information given above, you are required to calculate the aggregate turnover of B
Enterprises with necessary explanations and also, specify with reason whether it is liable to get
registered under CGST Act or not. (6 Marks)
(b) Yash & Co., a manufacturer and supplier of plastic goods, is registered under GST in the State of
Maharashtra. Yash & Co. sold plastic goods to a retail seller in Punjab, at a value of ` 43,000
(excluding GST leviable @ 18%). Now, it wants to send the consignment of such plastic goods to
the retail seller in Punjab.
You are required to examine whether e-way bill is mandatorily required to be generated in respect
of such movement of goods as per the provisions of the GST law. (4 Marks)
4. (a) Explain the following terms regarding e-way bill under the relevant CGST Rules:
(i) Consolidated e-way bill in case of road transport. (3 Marks)
(ii) Acceptance/rejection of e-way bill. (3 Marks)
(b) Briefly discuss the following with reference to GST law:
(i) Revised Tax Invoice (2 Marks)
(ii) Bill of Supply (2 Mark)

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