MS DEGREE COLLEGE FOR WOMEN
MALAKPET, HYDERABAD
IMPORTANT QUESTION THEORY AND PRACTICE OF GST
I. SAQ’S
1. SEZ Sales
2. Supplementary Invoice.
3. Write about Debit Note.
4. What are Exports and Imports?
5. Tax Invoice.
6. What are E-Ledgers?
7. Input tax credit set off.
8. E-way bill
9. GST Council
10. GSTIN
11. What is the bill of supply?
12. Defining tax rate at master’s level.
13. Electronic credit ledger.
14. Determinants of place of supply.
15. GST reports?
16. Reverse charge mechanism
17. List out some goods/services which are exempted from GST?
II. LAQ’s
1. Give an account of the introduction of GST in India and explain why it is called a
single Tax Structure.
2. What do you mean by the interstate supply of goods? Discuss inward and
outward supply.
3. How do you enable GST in ERP?
4. Write about the intrastate supply of services.
5. What is input Tax Credit? How is it availed and transferred to GST?
6. Explain the concepts of Cancellation and Revocation of GST Registration.
7. Explain mixed supply and Composite supply under GST Act.
8. Explain the procedure of registration under GSST and write the advantages for
registration.
9. Explain various types of GST Returns.
10. Explain the process of enabling GST and Defining tax details.
11. Explain how tax rate are defined at master and transaction level.
12. What do you mean by recording of advance entries? Explain with examples.
13. What do you mean by services? Explain briefly about the determination of supply of service and
place of supply of service.
14. What is return of goods? What are various steps in activating debit and credit note?
