CA Inter MCQs Indirect Tax – Tax Invoice, E-Way Bill and Credit and Debit Notes

CA Inter MCQs GST or IDT ( Indirect Tax ) – Practice CA Inter MCQs of Tax Invoice, E-Way Bill and Credit and Debit Notes

Question – 1

L, a registered person sends goods on July 1, 2018 to Mr. B on approval or return basis. Mr. B gives his approval on January 31, 2019. What is the due date for issuing tax invoice ?

a. July 1, 2018
b. January 31, 2019
c. December 31, 2018
d. None of the above




Question – 2

Tarannum, a Chartered Accountant in practice enters into an agreement on 01.04.2018, to provide consulting services for whole of the FY 2018-19 for Rs 12 lakhs. What is the due date of issuing tax invoice where first payment of Rs. 1 lakh is due on May 1, 2018 ?

a. March 31, 2019
b. May 1, 2018
c. May 15, 2018
d. May 31, 2018

Question – 3

When can a supplier may issue credit notes ?

a. When a tax invoice has been issued and taxable value charged in invoice is less than the actual taxable value
b. When a tax invoice has been issued and taxable value charged in invoice is more than the actual taxable value
c. Both (A) and (B)
d. None of the above

Question – 4

What is the validity of e-way bill when goods are transported in over dimensional cargo for a distance of 15 kms ?

a. 1 day
b. 2 days
c. 5 days
d. None of the above

Question – 5

In which of the following cases, details in e-way bill shall not be updated even where goods are transferred from one vehicle to another in the course of transit ?

a. Where goods are transported within distance of 500 kms
b. Where goods are transported within distance of 50 kms
c. Where goods are transported within distance of 50 kms within same state
d. None of the above




CA Inter MCQs GST or Indirect Tax

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