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    (GCA) Indirect Tax Imp Questions

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    kapilchandrakar0005
    This document contains important questions from the subjects of Indirect Tax, Customs Duty, Central Excise Duty, and GST for the B.Com 3rd year 2023-24 academic year. It includes questions about key concepts like custom areas, import manifests, antidumping duties, CENVAT credit, excisable articles, the constitution and functions of the GST Council, e-way bills, GST registration procedures and benefits, GST returns and due dates. The document provides students with guidance on key topics to study for their exams in indirect taxation.

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    Download as PDF, TXT or read online from Scribd

    (GCA) Indirect Tax Imp Questions

    Uploaded by

    kapilchandrakar0005
    84 views2 pages
    This document contains important questions from the subjects of Indirect Tax, Customs Duty, Central Excise Duty, and GST for the B.Com 3rd year 2023-24 academic year. It includes questions about key concepts like custom areas, import manifests, antidumping duties, CENVAT credit, excisable articles, the constitution and functions of the GST Council, e-way bills, GST registration procedures and benefits, GST returns and due dates. The document provides students with guidance on key topics to study for their exams in indirect taxation.

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    This document contains important questions from the subjects of Indirect Tax, Customs Duty, Central Excise Duty, and GST for the B.Com 3rd year 2023-24 academic year. It includes questions about key concepts like custom areas, import manifests, antidumping duties, CENVAT credit, excisable articles, the constitution and functions of the GST Council, e-way bills, GST registration procedures and benefits, GST returns and due dates. The document provides students with guidance on key topics to study for their exams in indirect taxation.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    84 views2 pages

    (GCA) Indirect Tax Imp Questions

    Uploaded by

    kapilchandrakar0005
    This document contains important questions from the subjects of Indirect Tax, Customs Duty, Central Excise Duty, and GST for the B.Com 3rd year 2023-24 academic year. It includes questions about key concepts like custom areas, import manifests, antidumping duties, CENVAT credit, excisable articles, the constitution and functions of the GST Council, e-way bills, GST registration procedures and benefits, GST returns and due dates. The document provides students with guidance on key topics to study for their exams in indirect taxation.

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    © All Rights Reserved
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    GAURAV AMBANI’S COMMERCE ACADEMY

    BAYRON BAZAR, NEAR HOLY CROSS SCHOOL, RAIPUR (C.G.) 492001 Contact No. 9907134386

    B.COM 3RD YEAR 2023-24


    IMPORTANT QUESTIONS
    SUBJECT- INDIRECT TAX
    UNIT – I

    1 Write short note on following: -


    (a) Custom Area
    (b) Prohibited Goods
    (c) Import Manifest
    (d) Antidumping Duty
    (e) Safeguard Duty
    (f) Export Duty

    2 Discuss the meaning, nature, and objectives of Custom Duty. Why are restriction imposed on import &
    export under Custom Duty Act? OR Why are importation and exportation of certain goods prohibited?

    3 What do you mean by Custom Duty. Explain various types of Custom Duty. Discuss the method of
    Computation of various types of custom duty.

    UNIT – II
    4 Write Short note: -
    (a) CENVAT Credit
    (b) Public Drinking House/Bar
    (c) Excisable Article
    (d) Intoxicating Drug
    (e) Taadi
    (f) Beer & Beer Bottle.

    5 Explain in brief the provisions of C.G. Excise Act relating to-


    (a) Granting of license, Suspension and surrender of license.
    (b) manufacture, possession, and sale of intoxicants.

    UNIT – III
    6 Discuss the constitution of GST Council and discuss its functions.
    7 Write Short Notes:
    (a) Actionable Claim
    (b) Goods vs Services
    (c) Dual GST System
    (d) GST Common Portal
    (e) GSTN
    (f) GST Suvidha Providers
    (g) Compliance Rating
    (h) Casual Taxable person
    (i) Place of Supply
    (j) Supply
    8 What is E-Way bill? Who is responsible for its generation with necessary information where necessary.
    9 Who is empowered to grant exemption from payment of GST? Under what circumstances such
    exemption can be enforced?
    UNIT – IV
    10 Describe the procedure for GST Registration under GST Act. What are the benefits of getting
    registration under GST.
    11 What is E-Way bill? Who is responsible for its generation with necessary information where necessary.
    UNIT-V
    12 What is meant by Return? What are the various return and their due dates prescribed under GST Laws.

    13 Who is required to furnish the details of outward taxable supply? What details are submitted in GSTR-1?

    14 Write Short notes:


    (a) Provisional Assessment
    (b) Self-Assessment Tax
    (c) GST Practitioner (GSTP)
    (d) Input Tax Credit
    (e) Reverse charge mechanism (RCM)
    (f) Input Service Distributor.
    Download our App “GCA VIRTUALS” for Recorded Classes and Notes
    App Link: https://on-app.in/app/br/b3yefhhp?oCode=oxaii

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