WorksheetsTax Invoice, Debit & Credit Note & E-Way Bill
Total questions: 13
Worksheet time: 3mins
Q1. Can credit notes/debit notes be raised without raising an appropriate tax invoice?
True
False
Q2. Is it mandatory to show the details of credit/debit notes in the periodic returns?
Yes
No
Q3. What is the last date by which you need to issue credit note?
On or before September 30, following the end of financial year.
The date of Filing of GSTR-1
Earlier of the two dates mentioned in (a) and (b) above.
None of the above
Q4. What are the benefits of using Dynamic QR code?
Improved tax compliance by providing accurate and real-time information about B2B transactions.
Reducing efficiency by increasing the need for manual data entry and verification.
Both a and b
None of the Above
Q5. Penalty for non-generation of QR CODE.
25000
50000
75000
100000
Q 6 Who has to issue a bill of supply instead of tax invoice
Registered person supplying exempted goods or services
Registered person paying tax under composition levy
A and B
None of the above
Ques 7 What is the criteria of Aggregate turnover for e-invoicing from 1st August,2023
50 CR
5 CR
10 CR
15 CR
Ques 8 ABC LTD has 6 CR Turnover in the preceding FY. How many digits of HSN Code are required to be mention for B2C supply.
8 digits
6 digits
4 digits
5 digits
Ques 9 What is the time limit for issuing invoice in case of sale or return basis
Before / at the time of supply
6 months from the date of removal
Earlier of A and B
None of the above
Ques 10 What is the minimum consignment value for preparation of e-way bill
5000
50000
10000
100000
Ques 11 What is the validity of e-way bill in case of over dimensional cargo or multi model shipment for 22 KM in which at least one leg involves transport by ship
1 DAY
4 DAY
5 DAY
None of the above
Ques 12. If an E-way bill is generated at 00:39 hrs on 11th Feb. then when would the first day ends.
A). Midnight of 12-13 Feb
B). Midnight of 11-12 Feb
C). 00:39 hrs on 12th Feb
D). 00:39 hrs on 13th Feb
Ques 13. Which of the following is furnished in Part-B of Form GST EWB-01.
Value of Goods
Place of delivery
Vehicle number
GSTIN of Supplier
