GST Law and Practice Solved Question Paper 2023 PDF [Dibrugarh University BCom 6th Sem. CBCS]

GST Law and Practice Solved Question Paper 2023 PDF [Dibrugarh University BCom 6th Sem. CBCS]

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Dibrugarh University BCom 6th Sem (CBCS)

2023 (June/July)


Paper: C-614 (GST Law and Practice)

Full Marks: 80

Pass Marks: 32

Time: 3 hours.

The figures in the margin indicate full marks for the questions

1. (a) Fill in the blanks: 1×4=4           

(1) GST is value-added tax based tax on consumption of goods and services.

(2) GST number has 15 digits.

(3) Indian GST model is chosen from Canadian dual GST country model.

(4) For delayed payment of GST, interest is payable at 18% per annum.

Note: A rate of 24% interest will be applicable in the case when a taxpayer claims excess input tax credit or makes a reduction in the output tax liability.

(b) Write True or False:     1 x 4 = 4

(1) Input tax credit (ITC) cannot be availed when tax is paid on advance receipt.

Answer: True.

(2) The Union Finance Minister is a Chairperson of the GST Council.

Answer: True.

(3) Filing of GSTR-3B is compulsory for all normal and casual taxpayer, even if there is no business activity.

Answer: True.

(4) The full form of GSTIN is Goods and Services Taxpayer Inclusion Number.

Answer: False. (Correct : Goods and Services Tax Identification Number)

2. Write short notes on any four of the following:          4 x 4 = 16

(a) Cascading effect of tax.

Answer: The cascading effect of taxes refers to the situation where taxes imposed at one stage of production or distribution are passed on to subsequent stages, leading to multiple taxation of the same value. For example, when a manufacturer pays a tax on raw materials, this cost is included in the price of the finished product. Then, when a wholesaler purchases the finished product, they pay tax on the inflated price, and the cycle continues until the final consumer pays a price inflated by multiple layers of taxation. This phenomenon can distort pricing, reduce efficiency, and hinder economic growth by increasing the overall cost of goods and services. Governments often seek to minimize this effect through policies such as input tax credits or value-added tax systems.

(b) Deemed supply under GST.

Answer: Deemed supply under GST refers to transactions that are treated as taxable supplies even if no actual sale or transfer of goods or services occurs. These situations typically arise when goods or services are used for non-business purposes or when they are transferred between related parties without consideration. Examples of deemed supplies include:

1. Goods or services used for personal use by a business owner.

2. Distribution of free samples or gifts by a business.

3. Transfer of assets from a taxable to a non-taxable entity, or vice versa, within the same business.

The GST law mandates that tax should be paid on such deemed supplies based on their market value or prescribed valuation rules. This ensures that tax is collected even in scenarios where traditional commercial transactions may not take place.

(c) GST council.

Answer: The GST Council is a constitutional body in India responsible for making recommendations to the Central and State Governments on issues related to goods and services tax (GST). It is chaired by the Union Finance Minister and comprises the Finance Ministers of all the states and union territories. Some key functions of the GST Council include:

1. Deciding the tax rates and structure of GST.

2. Making recommendations on any changes in GST laws.

3. Addressing issues related to tax administration and compliance.

4. Resolving disputes arising among states or between states and the Centre regarding GST.

The GST Council plays a crucial role in ensuring uniformity, consistency, and smooth implementation of GST across India, promoting economic integration and simplifying the indirect tax regime.

(d) Dual system of GST.

Answer: The dual system of GST refers to the model where both the central and state governments have the authority to levy and collect taxes on the supply of goods and services within their respective jurisdictions. In India, the dual GST system consists of two components: the Central Goods and Services Tax (CGST) levied by the central government and the State Goods and Services Tax (SGST) levied by the state governments. Both CGST and SGST are levied on the same taxable value of goods and services, ensuring that tax revenues are shared between the central and state governments based on a pre-determined revenue-sharing mechanism. This dual structure allows for a harmonized approach to taxation while preserving the fiscal autonomy of the central and state governments.




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