Guide to CA Certificates

What is section 57 ?

• a) Consumer welfare fund

• b) Refund of tax

• c) Tax wrongly paid

• d) None                      

An embassy has made inward supplies of certain services, now they want to claim refund of input tax paid on such supplies, you have to suggest which form they should fill?

• a) Form GST RFD-10

• b) Form GSTR-11

• c) Both (a) & (b)

• d) None of the above

Certificate under section 54  is required in case amount of refund is

• a) More than 2 lakhs

• b) More than 1 lakhs

• c) More than 5 lakhs

• d) Less than 5 lakhs

Any person claiming refund may make an application before expiry of _______ from the relevant date.

• a)      2 years

• b) 6 months

• c) 1 years

• d) 1.5 years

Section 29 related to which topic which are given below :-

• a) Cancellation of registration

• b) Both (a) and (c)

• c) Suspension of registration

• d) None of the above

ITC taken on Capital Good is Rs. 4,80,000 and now the registered person opts the Composition Scheme under section 10. What is the amount of ITC Reversal if that capital good is used 4 years,6months and 15 days :-

• a) 35,000

• b) 40,000

• c) 45,000

• d) None of the above

Section 18 sub-section 4 deals with :-

• Regular to Composition Scheme

• Taxable Supplies become Wholly Exempt

• Both of the above

• None of the above

Filing the Statutory Form to the respective authority is the responsibility of :-

• Chartered Accountant

• Management

• Cost Accountant

• Practitioner

A registered person shall not be entitled to take input tax credit under sub-section (1) in respect of any supply of goods or services or both to him after the expiry of –

• One year from the date of issue of tax invoice.

• One year from the date of registration.

• Two year from the date of issue of tax invoice.

• None of the above

In which form we should give the information related to the input tax credit under subsection (1) of section 18 :-

• GST ITC-01

• REG ITC-01

• GSTR-4

• GSTR-1