WorksheetsHELLO GST
Total questions: 10
Worksheet time: 5mins
HSN CODES STANDS FOR
Home Shopping Network
Harmonised System of Nomenclature
Harmonised System Number
Home State Number
Place of supply in case of installation of elevator is
Where the movement of elevator commences from the supplier’s place.
Where the delivery of elevator is taken.
Where the installation of elevator is made.
Where address of the recipient is mentioned in the invoice.
What is location of supply in case of importation of goods ?
Customs port where the goods are cleared
Location of the importer
Place where the goods are delivered after clearance from customs port
Owner of the goods
For an E commerce operator registration threshold limit is ?
20 Lacs
40 Lacs
75 Lacs
None of the above
Banking Company and Financial Institutionhave an option of claiming ITC
Actual Credit or 50% credit
Only 50% Credit
Only actual credit
Actual credit and 50% credit
The books and other records U/s 35 are to be maintained at
Place where the books and accounts are maintained
Place of address of the Proprietor/ Partner/Director/Principal Officer
Principal place of business mentioned in the Certificate of Registration
D.
Any of the above
The time limit beyond which if goods are not returned, the input sent for job work shall be treated as supply
One year
Three years
Six months
Three month
In case of goods sent on sale of approval basis, invoice has to be issued:
while sending the goods; another Invoice has to be issued by the recipient while rejecting the goods;
while sending the goods but the recipient can take credit only when the goods are accepted by him;
when the recipient accepts the goods or six months from the date of supply whichever is earlier.
when the recipient accepts the goods or three months from the date of supply whichever is earlier.
The tourist can claim refund of following taxes paid:
CGST and SGST/UTGST on supply of Goods and services
IGST on supply of goods consumed in Jammu & Kashmir
Tax paid on the supply of scotch to be taken out of India
None of the above
In India, the GST is a dual model of
UK
Canada
China
USA
