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GST

GST Stands for Goods and Services Tax.

GST is an indirect tax levy on the supply of goods and services in India.

GST is an indirect tax which has replaced many indirect taxes in India such as the excise duty, VAT, services tax, etc.

The GST Act was passed in the Parliament on 29th March 2017 and came into effect on 1st July 2017.

GST is levied on the supply of goods and services.

GST Law is a comprehensive, multi-stage, destination-based tax that is levied on every value addition.

GST is a single domestic indirect tax law for the entire country.

Under the GST Act, the tax is levied at every point of sale.

GST on intra state sales

In the case of intra-state sales, Central GST and State GST are charged.

GST on inter state sales

All the inter-state sales are chargeable to the Integrated GST.

GST Advantage 

GST has mainly removed the cascading effect on the sale of goods and services.

Removal of the cascading effect has impacted the cost of goods.

Since the GST regime eliminates the tax on tax, the cost of goods decreases.

GST MCQ’s

Ekvij provides GST MCQ’s for preparation of CA Inter, CA Final, CMA,CS & GST practitioner exams.

Chapter wise Mock tests in GST prepared by Ekvij Team.

Click on the below links for online practice in GST.

Definitions of GST

Mock Test in Definitions of GST 

Composition Levy

Mock Test in Composition Levy

Tax Invoice and E-Way Bill

Mock Test in Tax Invoice and E-Way Bill

Exemption from GST

Mock Test 1 In Exemption from GST 

Mock Test 2 In Exemption from GST 

Mock Test 3 In Exemption from GST 

Input Tax Credit and Its Utilization

Online Mock Test 1 in Input Tax Credit and Its Utilization

Online Mock Test 2 in Input Tax Credit and Its Utilization

Online Mock Test 3 in Input Tax Credit and Its Utilization

Online Mock Test 4 in Input Tax Credit and Its Utilization

Levy and Collection

Online Mock Test in  Levy and Collection

Location of Supplier and Place of Supply of GST

Mock Test 1 in Location of Supplier and Place of Supply of GST

Mock Test 2 in Location of Supplier and Place of Supply of GST

Online Mock Test 3 in Input Tax Credit and Its Utilization

Online Mock Test 4 in Input Tax Credit and Its Utilization

Levy and Collection

Online Mock Test in  Levy and Collection

Location of Supplier and Place of Supply of GST

Mock Test 1 in Location of Supplier and Place of Supply of GST

Mock Test 2 in Location of Supplier and Place of Supply of GST

Online Mock test 1 in Supply under GST

Online Mock test 2 in Supply under GST

Online Mock test 3 in Supply under GST

Tax Invoice

Online Quiz in Tax Invoice

Time of Supply

Online Exam in Time of Supply

Value of Supply

Online Mock Test 1 in Value of Supply

Online Mock Test 2 in Value of Supply

Online Mock Test 3 in Value of Supply

Advance Ruling

Online Mock test 1 in Advance Ruling

Online Mock test 2 in Advance Ruling

Assessment

Online Quiz in Assessment

Basics of GST

Online Exam in Basics of GST

Composition Scheme

Online Mock Test in Composition Scheme

Concept of Supply

Online Mock Test in Concept of Supply

Demands and Recovery

Online Mock Test 1 in Demands and Recovery

Online Mock Test 2 in Demands and Recovery

Exemption from GST

Online Mock Test 1 in Exemption from GST

Online Mock Test 2 in Exemption from GST

Online Mock Test 3 in Exemption from GST

Input Tax Credit

Online Quiz 1 in Input Tax Credit

Online Quiz 2 in Input Tax Credit

Levy of GST

Online Mock test 1 in Levy of GST

Online Mock test 2 in Levy of GST

Liability to Pay in Certain Cases

Online mock Test in Liability to Pay in Certain Cases

Payment of Tax

Online Quiz in Payment of Tax

Place of Supply

Online Exam in Place of Supply

Refunds

Online Mock Test 1 in Refunds

Online Mock Test 2 in Refunds

Registration

Online Mock Test 1 in Registration

Online Mock Test 2 in Registration

Returns

Online Quiz in Returns

Reverse Charge

Online Exam in Reverse Charge

Tax Invoice

Online Quiz in Tax Invoice

Time of Supply

Online exam in Time of Supply

Value of Supply

Online Mock Test in Value of Supply