GST -Basics

The subsumption of which taxes will make the GST – a pucca Destination based
Consumption Tax

Minimum Registrable Turnover Limit in GST that applicable to Kerala

Whether Alcoholic Liquor for industrial and other usages is taxable under GST?

The Items which will be taxable both under current Central Excise Law and new GST
even after the implementation of the GST Act.

The calculation of the aggregate turnover to decide the Taxable Minimum Turnover
will be based on

Taxable Minimum Turnover Limit in GST that applicable to Kerala

The Dealers who are not eligible for any Threshold Limit in the minimum Registrable
Turnover?

Aggregate Turnover Limit for Opting Compounding Scheme

Dealers not eligible for Opting Compounding Scheme

Suppose One Dealer has a SGST Credit of ` 3/-Lakhs in his ITC Ledger and at the
same time, he has a CGST OPT liability of ` 2/-Lakhs. Whatan amount should be
deposited by that dealer to his Electronic Cash Ledger maintained in GSTN Portal to
file a Valid return

Suppose one Dealer has an IGST Credit of ` 4/-Lakhs in his ITC Ledger and the
same time he has an IGST Liability of ` 2/-Lakhs, CGST Liability of ` 3/-Lakhs and
SGST Liability of ` 5/-Lakhs. What an amount that dealer should have to deposit to
his Electronic Cash Ledger to discharge his tax liability and to file a Valid return

The permissible order of cross utilisation of IGST credit over the tax liabilities

The Tax applicable to interstate supplies will be:

The recommendation of the GST Council will be

The decision of the GST Council should be taken based on majority votes not less
than:

The weightage of the votes of the Central Government in GST Council Decision will
be

The quorum required for a meeting of the GST Council will be

The first state which ratified the GST Bill in India

The number of sections, chapters and Schedules involved in the Model GST Law

The Accounting Standard which states about Business Vertical is

The permissible number of business verticals in a State in GST will be:

Minimum Service periods required to constitute a continuous supply of services with
periodic payment

Electronic Credit Ledger is Credited by:

Electronic Cash Ledger is Credited by

Input Means:

The Registration to be taken by an ISD will be:

Suppose one undertake Agricultural Activity without his personalsupervisionor
without the supervision of any of his family members. Whether it will be taxable
event under GST or Not?

Zero Rated Supply means:

The Tax which are levied on an intra-state or Local supply of goods and / or
Services

Suppose, One Taxable Person with same PAN having business Verticals at
Kottayam and Kollam and his Aggregate Turnover in a financial year is below ` 50/-
Lakhs. Can he Opt composition of the levy of tax at Kottayam and Normal Levy at
Kollam?

Suppose One Dealer is not eligible for Composition of Tax. But, remitted Tax Under
that scheme. What will be the volume of the compulsory Penalty

The Tax Liability of the Central Government, State Government and Local
Authorities will be in respect of the activities or transactions in the status of a:

Suppose one dealer received a Receipt of ` 5/-Lakhs in respect of the supply without
issuing any invoice or not making any supply of goods for the time being. Whether
this receipt is taxable under GST?

Suppose, a dealer who is a resident of Kerala has business places both at Tamil
Nadu and Kerala. From where he has to take GST Registration?

Suppose one MNC has places of business all over India. Can such an MNC take a
single Centralised GST Registration?

The aggregate turnover for the purpose of determining registrable minimum turnover
and taxable minimum turnover excludes :

The supply of goods after the completion of the Job Work from the registered
business place of a Job Worker by declaring it as an additional place of business of
the former to the place of the business of the recipient of supply will be a Taxable
supply of :

Whether the dealers making the exclusive supply of Liquor or Petrol, Diesel and
Crude Oil should have to take registration under GST Act?

Who is called a Deemed Supplier of Services?

Suppose the Head Office of a Business group enter into a centralised service
contract in respect of its subsidiary units or branch business places and wants to
distribute IPT among them and that dealer also conducts normal taxable business
activities. The type of Registration required to that Head Office will be :