Diploma in Indirect Taxation

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Diploma in Indirect Taxation

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Who heads the department of import export in India?

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Within how many days an application for revocation of cancellation of registration can be made?

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A person having business verticals in a State obtain a separate registration for each business vertical.

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Input tax credit is not available on ___________?

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Consideration excludes:

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As per 101st Constitution Amendment Act, Article _____ was inserted in the constitution

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Constitution Amendment Act for implementation of GST was _______

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Conservation of the foreign exchange resources is the main objective of

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When was the 1st EXIM policy defined?

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Unless and until notified, IGST shall not be levied on the inter-State supply of which of the following:

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In Jammu & Kashmir, GST was introduced with effect from

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Input Tax Credit cannot be availed against:

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Which of the following taxes will be levied on imports?

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Subsidies not directly linked to the price -----------subsidies provided by the Central andStateGovernments are includible in value for charge ofGST.

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What is the maximum rate prescribed under CGST Act?

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Value of supply shall be construed to include:

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Who will notify the rate of tax to be levied under CGST Act?

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When can a voluntarily registration be cancelled?

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Input Tax Credit should be reversed if

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Which of the following forms are used for registration?

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Value of supply is considered to exclude:

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Which one of following statements is correct?

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What if an e-commerce operator having no physical presence in the taxable territory, does not have a representative in the taxable territory?

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What are the supplies on which reverse charge mechanism would apply at present?

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PAN issued under the Income Tax Act is mandatory for grant of registration.

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What is the validity of the registration certificate issued to casual taxable person and non-resident taxable person?

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GST is charged on _______

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GST is a ______

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Fulfilment of Export obligation for licenses with duty saved of Rs.100 Corers or more is valid only if -

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An E-commerce operator should get registered?

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Where the application for grant of registration has been approved, a certificate of registration in shall be made available to the applicant on the

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The value of supply of goods and services shall bethe

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Maximum time limit to claim input tax credit is

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UTGST Act is enacted by _____

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GST is a _______ tax

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Value of supply shall be the transaction value,if __________________

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Input Tax Credit is to be availed only if ____________________.

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What shall be the treatment of subsidies received from BAC Private limited whilederivingtransaction value?

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.______ refers to the policy measures adopted by a country with reference to its exports and imports.

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Which of the following is included while computingthe value of supply of goods under GST?

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Deemed export benefits are sanctioned by DGFT without claims.

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Discount given after the supply is deducted fromthe value of taxable supply, if ­­­__

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Input Tax Credit is the credit available of taxes paid on____________

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Supply shall attract IGST?

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Is there any ceiling limit prescribed on the rate under IGST?

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Input Tax Credit with respect to these items is not available.

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Market Development Assistance is given to Exporters having annual Export turnover uptoRs________.

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Business which has centralized registration under erstwhile Act

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The major functions of Export Promotion Council (EPC) are to-

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Who can submit application for registration in Form GST REG-09?

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What are the taxes levied on an intra-State supply?

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What are the consequences of obtaining registration by misrepresentation?

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As per the 101st Constitution Amendment Act, the power to levy GST rests on _____

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What does EXIM policy controls?

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What is the maximum rate prescribed under SGST Act?

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Within how many days a person should apply for registration?

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Constitution Amendment Bill for implementation of GST was_______

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What is the validity of the registration certificate?

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Does cancellation of registration under CGST affect the liability under SGST/IGST for period prior to cancellation of registration?

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GST was introduced in India with effect from