Integrated Case Scenario based MCQs
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Mr. X started profession of Architect w.e.f 01-04-2020. His value of intra-state taxable supplies up to 30th June 2020 was Rs. 20 Lacs. He applied for registration on 1st July 2020 and opted for composition scheme under Section 10(2A) for service suppliers in registration application and was granted registration as per provision of GST law. He made intra-state taxable supplies of Rs. 35 Lacs for the quarter ending 31-09-2020.  With the help of following details give answer to the following question:-
Calculate tax for the second quarter as per composition scheme under Section 10(2A)                                                                                          
10 points
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Calculate tax for the first quarter as per composition scheme under Section 10(2A)
10 points
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You are required to determine his for composition scheme under Section 10(2A) for the period 01-04-2020 to 31-09-2020.                                
10 points
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Mr. Mandeep, a registered dealer, is doing building material business in the State of Assam. He availed architect services for his business from his friend in London free of cost. He also availed designing services from his brother in London for Rs. 5 Lakhs for his personal purposes. He availed services which are liable to tax under reverse charge for which date of invoice was 01.09.20XX, payment date as per his books of account and as per his bank account was 15.11.20XX and 18.11.20XX respectively. His turnover for the current financial year is as follows: Taxable supply of goods – Rs. 55 Lakhs Exempt supply of goods – Rs. 16 Lakhs Inward supply liable to tax under reverse charge – Rs. 8 Lakh. He intends to start providing services also from the next financial year and also to avail composition scheme. He also wishes to make supplies to the Government. Based on the information given above, choose the most appropriate answer for the following questions:-
Mr. Mandeep will be eligible for composition scheme in the next financial year, but he can supply services only upto:
10 points
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In respect of services imported by Mr. Mandeep, which of the following is a correct statement. i)Architect services for his business from his friend in London free of cost is considered as a supply. ii)Designing services from his brother in London for Rs. 5 Lakh for his personal purposes is considered as a supply. iii)Architect services for his business from his friend in London free of cost is not considered as a supply. iv)Designing services from his brother in London for Rs. 5 Lakh for his personal purposes is not considered as a supply.
10 points
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Aggregate turnover of Mr. Mandeep for the given financial year will be,
10 points
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In case he supplies services to State Government by way of any activity in relation to any function entrusted to a Municipality under Article 243W of the Constitution, in the next financial year, which of the following will be exempt? i) Pure Services  ii)Composite supply of goods and services in which value of supply of goods constitutes not more than 25% of value of said composite supply  iii) Composite supply of goods and services in which value of supply of service constitutes not more than 25% of value of said composite supply *
10 points
The time of supply of services, received by him and taxable under reverse charge, is
10 points
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