mock test in tax invoice under gst for preparing CA Inter, CA IPCC, CA Final, CS executive, CS professional, CMA Inter, CMA Final, GST practitioner exam, competitive exams.
At the time of sale an invoice is issued by the supplier i.e., person making the sale.
An invoice provides a detailed account of the products or service along with details of supplier, purchaser, tax charged and other particulars such as discounts, terms of sale etc.
tax invoice should contain the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed.
gst tax invoice
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Subject :- GST for CA Final
Chapter :- Tax Invoice – Test 1
Questions :- 30
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What shall be the due date to issue GST invoice in case of supply of goods?
Correct
Any date before or at the
Incorrect
Any date before or at the
Question 2 of 30
2. Question
1 points
“Removal”, in relation to goods, means ———-
Correct
Incorrect
Question 3 of 30
3. Question
1 points
——————shall accompany transport of goods when e – way bill is not required.
Correct
Incorrect
Question 4 of 30
4. Question
1 points
Duplicate Delivery Challan shall be for ———.
Correct
Incorrect
Question 5 of 30
5. Question
1 points
Tax Invoice must be issued within ——-from the date of removal of goods sent or taken on approval for sale or return.
Correct
Incorrect
Question 6 of 30
6. Question
1 points
Which documents is to be issued by the consignor instead of tax invoice for transportation of goods for job work?
Correct
Incorrect
Question 7 of 30
7. Question
1 points
Bill of Supply is issued by the registered person –
Correct
Incorrect
Question 8 of 30
8. Question
1 points
Which documents are required to send goods from branch office in one State to head office in another State?
Correct
Incorrect
Question 9 of 30
9. Question
1 points
M/s. Rajdhani (P) Ltd., registered in Delhi, wishes to
transfer the taxable goods to one of its business
vertical having same PAN and registered within same state. Which document shall be issued by the company in this situation ?
Correct
Incorrect
Question 10 of 30
10. Question
1 points
In case of supply of services, the tax invoice shall be prepared in the manner of:
Correct
Incorrect
Question 11 of 30
11. Question
1 points
Mr. X, a registered person deals in supply of taxable goods. He need not issue tax invoice for the goods supplied on 16.04.20XX as the value of the goods is ————
Correct
Incorrect
Question 12 of 30
12. Question
1 points
A person operating in composition issue a tax invoice to a customer. is the person correct in raising the invoice ?
Correct
Incorrect
Question 13 of 30
13. Question
1 points
Invoice cum Bill of Supply may be issued by registered person
Correct
Incorrect
Question 14 of 30
14. Question
1 points
Revised invoice is an invoice which is issued against the invoice already issued
Correct
Incorrect
Question 15 of 30
15. Question
1 points
Goods may be transported without issue of invoice
in case of ————-
Correct
Incorrect
Question 16 of 30
16. Question
1 points
HSN Code is ___________ code?
Correct
Incorrect
Question 17 of 30
17. Question
1 points
HSN upto ———-should be provided in quarterly return in proposed return scheme.
Correct
Incorrect
Question 18 of 30
18. Question
1 points
Invoice shall be prepared in (I) ————- in case of taxable supply of goods and in (ii)———in case of taxable supply of services
Correct
Incorrect
Question 19 of 30
19. Question
1 points
The serial number of invoices issued during a tax
period shall be furnished in ———-
Correct
Incorrect
Question 20 of 30
20. Question
1 points
Is it mandatory to start a fresh series of invoice in every financial year ?
Correct
Incorrect
Question 21 of 30
21. Question
1 points
A registered taxable person shall, on receipt of advance payment w.r.t. any supply, issue ————–
Correct
Incorrect
Question 22 of 30
22. Question
1 points
No tax is payable on receipt of advance payment w.r.t. any supply of —————–
Correct
Incorrect
Question 23 of 30
23. Question
1 points
Is it mandatory to indicate the word “Revised invoice” on revised tax invoice?
Correct
Incorrect
Question 24 of 30
24. Question
1 points
In case of taxable supply of services by a non- banking financial company (NBFC), invoice shall be issued within a period of ——- from the date of supply of service.
Correct
Incorrect
Question 25 of 30
25. Question
1 points
Mr. A is supplying papers to an Advocate’s Office. He submitted the account of total suppliles made during the 2 months period on the 25th of alternate month . What type of supply is this?
Correct
Incorrect
Question 26 of 30
26. Question
1 points
Do we have to issue a tax invoice even if we remove goods for ‘sale on approval basis’?
Correct
Incorrect
Question 27 of 30
27. Question
1 points
Where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued:
Correct
Incorrect
Question 28 of 30
28. Question
1 points
Mr. A, a registered artistic took the painting from his gallery on basis of ———- to an art house for subsequent sale.There he issued ——— to a customer while selling his art work.
Correct
Incorrect
Question 29 of 30
29. Question
1 points
Refund Voucher shall be issued if supply is not made and tax invoice not issued against ——
Correct
Incorrect
Question 30 of 30
30. Question
1 points
The tax invoice should be issued ———the date of
supply of service:
Correct
Incorrect
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