Goods and Services Tax (Group I) Model Test Paper - 6 (Questions) | Model Test Papers for CA Intermediate PDF Download

 Page 1


MODEL TEST PAPER 6 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
Case Scenario 1 
Anushka, registered under GST in the State of Madhya Pradesh, is engaged in 
supplying multiple taxable goods and services.  She has undertaken the following 
activities/transactions in the month of October in the current financial year:  
(i) Donated some money to Netrajyoti Charitable Trust, Madhya Pradesh, in the 
memory of her late mother.  The Netrajyoti Charitable Trust constructed a 
room in the school run by it from such donation and wrote “Donated by Miss. 
Anushka in the memory of her mother” on the door of the room so constructed.  
(ii) Organized a seminar in Indore which was sponsored by WE-WIN Cricket 
Academy, an LLP.  Anushka received a sponsorship fee of `1,50,000. 
(iii) Ashoka Public School intended to distribute gift packages consisting of 
fountain pen, calculator and tape dispenser to its students on the occasion of 
Children’s Day.  Therefore, it entered into a contract with Anushka on 28
th
 
October for supply of 2,000 packages at a single price of ` 250. Rates of GST 
for fountain pen, calculator and tape dispenser are 5%, 12% and 18% 
respectively. 
(iv) Received the following payments during the month of October: 
-  earned ` 160,000 by performing at a western Indian cinematic concert in 
Indore 
-  earned ` 50,000 for renting of space for use as a Textile Emporium  
-  received ` 70,000 for supply of farm labour 
(v) Supplied machinery with a basic price of ` 45,000 (before TCS under Income 
Tax Act, 1961). Tax collected at source under Income-tax Act, 1961 on said 
machinery is ` 2,500.  Further, a subsidy of `50,000 is received from Prakarti 
269
Page 2


MODEL TEST PAPER 6 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
Case Scenario 1 
Anushka, registered under GST in the State of Madhya Pradesh, is engaged in 
supplying multiple taxable goods and services.  She has undertaken the following 
activities/transactions in the month of October in the current financial year:  
(i) Donated some money to Netrajyoti Charitable Trust, Madhya Pradesh, in the 
memory of her late mother.  The Netrajyoti Charitable Trust constructed a 
room in the school run by it from such donation and wrote “Donated by Miss. 
Anushka in the memory of her mother” on the door of the room so constructed.  
(ii) Organized a seminar in Indore which was sponsored by WE-WIN Cricket 
Academy, an LLP.  Anushka received a sponsorship fee of `1,50,000. 
(iii) Ashoka Public School intended to distribute gift packages consisting of 
fountain pen, calculator and tape dispenser to its students on the occasion of 
Children’s Day.  Therefore, it entered into a contract with Anushka on 28
th
 
October for supply of 2,000 packages at a single price of ` 250. Rates of GST 
for fountain pen, calculator and tape dispenser are 5%, 12% and 18% 
respectively. 
(iv) Received the following payments during the month of October: 
-  earned ` 160,000 by performing at a western Indian cinematic concert in 
Indore 
-  earned ` 50,000 for renting of space for use as a Textile Emporium  
-  received ` 70,000 for supply of farm labour 
(v) Supplied machinery with a basic price of ` 45,000 (before TCS under Income 
Tax Act, 1961). Tax collected at source under Income-tax Act, 1961 on said 
machinery is ` 2,500.  Further, a subsidy of `50,000 is received from Prakarti 
269
Foundation Pvt. Ltd for usage of green energy and the subsidy was linked to 
energy saved during the month. 
Anushka needs to transport one consignment to the transporter and then to the 
consignee. The distance, within the same State, between her godown and the 
transporter is 20 kms and from the place of transporter to consignee is 99 kms, 
respectively. 
All the amounts given above are exclusive of GST, wherever applicable. 
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 1 to 6 below:-  
1. Donation made by Anushka to Netrajyoti Charitable Trust is _______. 
(a) exempted from GST by way of a notification 
(b) not a supply at all 
(c) liable to GST under forward charge 
(d) liable to GST under reverse charge 
2. Which of the following statements is correct with respect to the sponsorship 
fee received by Anushka? 
(a) Tax on sponsorship services is payable by Anushka under forward 
charge. 
(b) Tax on sponsorship services is payable by WE-WIN Cricket Academy 
under reverse charge. 
(c) Sponsorship services are exempt from GST since services provided to 
a sports academy are exempt. 
(d) Tax on sponsorship services is payable by Anushka under reverse 
charge. 
3. Determine the nature of supply and the applicable rate of GST for the 
packages supplied by Anushka to Ashoka Public School. 
(a) composite supply & applicable rate of GST is 12% 
(b) mixed supply & applicable rate of GST is 18% 
(c) composite supply & applicable rate of GST is 18%  
(d) mixed supply & applicable rate of GST is 12% 
4. Out of all the payments received by Anushka in the month of October, value 
of exempt supply amounts to _____. 
(a) ` 4,30,000 
(b) ` 70,000 
(c) ` 1,20,000 
270
Page 3


MODEL TEST PAPER 6 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
Case Scenario 1 
Anushka, registered under GST in the State of Madhya Pradesh, is engaged in 
supplying multiple taxable goods and services.  She has undertaken the following 
activities/transactions in the month of October in the current financial year:  
(i) Donated some money to Netrajyoti Charitable Trust, Madhya Pradesh, in the 
memory of her late mother.  The Netrajyoti Charitable Trust constructed a 
room in the school run by it from such donation and wrote “Donated by Miss. 
Anushka in the memory of her mother” on the door of the room so constructed.  
(ii) Organized a seminar in Indore which was sponsored by WE-WIN Cricket 
Academy, an LLP.  Anushka received a sponsorship fee of `1,50,000. 
(iii) Ashoka Public School intended to distribute gift packages consisting of 
fountain pen, calculator and tape dispenser to its students on the occasion of 
Children’s Day.  Therefore, it entered into a contract with Anushka on 28
th
 
October for supply of 2,000 packages at a single price of ` 250. Rates of GST 
for fountain pen, calculator and tape dispenser are 5%, 12% and 18% 
respectively. 
(iv) Received the following payments during the month of October: 
-  earned ` 160,000 by performing at a western Indian cinematic concert in 
Indore 
-  earned ` 50,000 for renting of space for use as a Textile Emporium  
-  received ` 70,000 for supply of farm labour 
(v) Supplied machinery with a basic price of ` 45,000 (before TCS under Income 
Tax Act, 1961). Tax collected at source under Income-tax Act, 1961 on said 
machinery is ` 2,500.  Further, a subsidy of `50,000 is received from Prakarti 
269
Foundation Pvt. Ltd for usage of green energy and the subsidy was linked to 
energy saved during the month. 
Anushka needs to transport one consignment to the transporter and then to the 
consignee. The distance, within the same State, between her godown and the 
transporter is 20 kms and from the place of transporter to consignee is 99 kms, 
respectively. 
All the amounts given above are exclusive of GST, wherever applicable. 
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 1 to 6 below:-  
1. Donation made by Anushka to Netrajyoti Charitable Trust is _______. 
(a) exempted from GST by way of a notification 
(b) not a supply at all 
(c) liable to GST under forward charge 
(d) liable to GST under reverse charge 
2. Which of the following statements is correct with respect to the sponsorship 
fee received by Anushka? 
(a) Tax on sponsorship services is payable by Anushka under forward 
charge. 
(b) Tax on sponsorship services is payable by WE-WIN Cricket Academy 
under reverse charge. 
(c) Sponsorship services are exempt from GST since services provided to 
a sports academy are exempt. 
(d) Tax on sponsorship services is payable by Anushka under reverse 
charge. 
3. Determine the nature of supply and the applicable rate of GST for the 
packages supplied by Anushka to Ashoka Public School. 
(a) composite supply & applicable rate of GST is 12% 
(b) mixed supply & applicable rate of GST is 18% 
(c) composite supply & applicable rate of GST is 18%  
(d) mixed supply & applicable rate of GST is 12% 
4. Out of all the payments received by Anushka in the month of October, value 
of exempt supply amounts to _____. 
(a) ` 4,30,000 
(b) ` 70,000 
(c) ` 1,20,000 
270
(d) ` 2,20,000 
5. The value of supply of machinery supplied by Anushka is________.  
(a) ` 45,000  
(b) ` 47,500 
(c) ` 48,500 
(d) ` 51,000 
6.  Which of the following statements is true in respect of furnishing of details of 
conveyance in Part B of e-way bill? 
(a) Part B need not be filed in respect of transport of consignment from 
Godown of Anushka to transporter location. 
(b) Part B need not be filed in respect of transport of consignment from 
transporter location to consignee’s location. 
(c) Information in Part-B is neither required in transport of consignment from 
Godown of Anushka to transporter location nor from transporter location 
to consignee’s location. 
(d) Information in Part-B is mandatory in transport of consignment from 
Godown of Anushka to transporter location and from transporter location 
to consignee’s location. (6 x 2 Marks = 12 Marks) 
7. While filing return for the month of November, a firm - Vedika & Co. - registered 
under GST generated E-Challan on 5
th
 December for making payment of GST 
through RTGS of their bank.  Determine the validity of E-Challan generated 
by Vedika & Co. for payment of taxes for the month of November? 
(a) 5
th
 December 
(b) 15
th
 December 
(c) 20
th
 December 
(d) 31
st
 December (1 Mark) 
8.  Vikas Nigam Limited (a Public Sector Undertaking) has placed an order to 
Bharti Steels registered in Bokaro, Orissa for supply of 70 Iron shields each 
costing ` 12000 (exclusive of GST). However, the supply will take place in 3 
lots containing 10 shields, 20 shields, 40 shields on different days. Determine 
whether tax is required to be deducted under GST law by Vikas Nigam Limited 
on the above order? 
(a)  No TDS will be deducted 
(b)  TDS to be deducted on the third lot of 40 shields only as value exceeds 
Rs. 2,50,000 
(c)  TDS to be deducted on entire order of 70 shields 
(d)  TDS to be deducted on supply of 2nd order of 20 shields (2 Marks) 
  
271
Page 4


MODEL TEST PAPER 6 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
Case Scenario 1 
Anushka, registered under GST in the State of Madhya Pradesh, is engaged in 
supplying multiple taxable goods and services.  She has undertaken the following 
activities/transactions in the month of October in the current financial year:  
(i) Donated some money to Netrajyoti Charitable Trust, Madhya Pradesh, in the 
memory of her late mother.  The Netrajyoti Charitable Trust constructed a 
room in the school run by it from such donation and wrote “Donated by Miss. 
Anushka in the memory of her mother” on the door of the room so constructed.  
(ii) Organized a seminar in Indore which was sponsored by WE-WIN Cricket 
Academy, an LLP.  Anushka received a sponsorship fee of `1,50,000. 
(iii) Ashoka Public School intended to distribute gift packages consisting of 
fountain pen, calculator and tape dispenser to its students on the occasion of 
Children’s Day.  Therefore, it entered into a contract with Anushka on 28
th
 
October for supply of 2,000 packages at a single price of ` 250. Rates of GST 
for fountain pen, calculator and tape dispenser are 5%, 12% and 18% 
respectively. 
(iv) Received the following payments during the month of October: 
-  earned ` 160,000 by performing at a western Indian cinematic concert in 
Indore 
-  earned ` 50,000 for renting of space for use as a Textile Emporium  
-  received ` 70,000 for supply of farm labour 
(v) Supplied machinery with a basic price of ` 45,000 (before TCS under Income 
Tax Act, 1961). Tax collected at source under Income-tax Act, 1961 on said 
machinery is ` 2,500.  Further, a subsidy of `50,000 is received from Prakarti 
269
Foundation Pvt. Ltd for usage of green energy and the subsidy was linked to 
energy saved during the month. 
Anushka needs to transport one consignment to the transporter and then to the 
consignee. The distance, within the same State, between her godown and the 
transporter is 20 kms and from the place of transporter to consignee is 99 kms, 
respectively. 
All the amounts given above are exclusive of GST, wherever applicable. 
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 1 to 6 below:-  
1. Donation made by Anushka to Netrajyoti Charitable Trust is _______. 
(a) exempted from GST by way of a notification 
(b) not a supply at all 
(c) liable to GST under forward charge 
(d) liable to GST under reverse charge 
2. Which of the following statements is correct with respect to the sponsorship 
fee received by Anushka? 
(a) Tax on sponsorship services is payable by Anushka under forward 
charge. 
(b) Tax on sponsorship services is payable by WE-WIN Cricket Academy 
under reverse charge. 
(c) Sponsorship services are exempt from GST since services provided to 
a sports academy are exempt. 
(d) Tax on sponsorship services is payable by Anushka under reverse 
charge. 
3. Determine the nature of supply and the applicable rate of GST for the 
packages supplied by Anushka to Ashoka Public School. 
(a) composite supply & applicable rate of GST is 12% 
(b) mixed supply & applicable rate of GST is 18% 
(c) composite supply & applicable rate of GST is 18%  
(d) mixed supply & applicable rate of GST is 12% 
4. Out of all the payments received by Anushka in the month of October, value 
of exempt supply amounts to _____. 
(a) ` 4,30,000 
(b) ` 70,000 
(c) ` 1,20,000 
270
(d) ` 2,20,000 
5. The value of supply of machinery supplied by Anushka is________.  
(a) ` 45,000  
(b) ` 47,500 
(c) ` 48,500 
(d) ` 51,000 
6.  Which of the following statements is true in respect of furnishing of details of 
conveyance in Part B of e-way bill? 
(a) Part B need not be filed in respect of transport of consignment from 
Godown of Anushka to transporter location. 
(b) Part B need not be filed in respect of transport of consignment from 
transporter location to consignee’s location. 
(c) Information in Part-B is neither required in transport of consignment from 
Godown of Anushka to transporter location nor from transporter location 
to consignee’s location. 
(d) Information in Part-B is mandatory in transport of consignment from 
Godown of Anushka to transporter location and from transporter location 
to consignee’s location. (6 x 2 Marks = 12 Marks) 
7. While filing return for the month of November, a firm - Vedika & Co. - registered 
under GST generated E-Challan on 5
th
 December for making payment of GST 
through RTGS of their bank.  Determine the validity of E-Challan generated 
by Vedika & Co. for payment of taxes for the month of November? 
(a) 5
th
 December 
(b) 15
th
 December 
(c) 20
th
 December 
(d) 31
st
 December (1 Mark) 
8.  Vikas Nigam Limited (a Public Sector Undertaking) has placed an order to 
Bharti Steels registered in Bokaro, Orissa for supply of 70 Iron shields each 
costing ` 12000 (exclusive of GST). However, the supply will take place in 3 
lots containing 10 shields, 20 shields, 40 shields on different days. Determine 
whether tax is required to be deducted under GST law by Vikas Nigam Limited 
on the above order? 
(a)  No TDS will be deducted 
(b)  TDS to be deducted on the third lot of 40 shields only as value exceeds 
Rs. 2,50,000 
(c)  TDS to be deducted on entire order of 70 shields 
(d)  TDS to be deducted on supply of 2nd order of 20 shields (2 Marks) 
  
271
Division B - Descriptive Questions 
Question No. 1 is compulsory. 
Attempt any two questions out of remaining three questions. 
Total Marks:35 Marks 
1. (a) Aashima Limited, a registered dealer in Patna (Bihar), is engaged in 
various types of supplies. The company provided the following details for 
the month of January 2025: 
Sl. 
No. 
Particulars Amount 
in ` 
(i) Outward supply of goods made during the month to 
various non-related persons: 
 Particulars Market 
value 
Transaction 
Value (`) 
a. in the State of 
Bihar (Intra-State) 
3,00,000 4,00,000 
b. to other States 
(Inter-State) 
2,00,000 1,00,000 
 
As given 
in 
particulars 
column 
(ii) Services by way of warehousing of potato chips 
(Inter-State transaction) 
5,00,000 
(iii) Stock transfer without consideration to its branch at 
Gaya (Bihar). Branch has separate GSTN for 
convenience of accounting and billing. 
Value under section 15 of the CGST Act, 2017 -  
` 20,000 (Intra -State) 
Nil 
(iv) Intra-State inward supply of various services for 
use in the course or furtherance of business (30 
invoices)  
6,50,000 
Additional Information: 
(a)  All the amounts given above are exclusive of taxes. 
(b) During the course of arranging and filing documents, the 
accountant of Aashima Limited observed that an invoice for  
` 30,000 (excluding tax) dated 02.12.2024 was omitted to be 
recorded in the books of accounts and no payment was made 
against the same till the end of January 2025. This invoice was 
issued by Mr. Suhaas of Patna, from whom Aashima Limited had 
taken cars on rental basis. Invoice included cost of fuel also. (Intra-
State transaction). 
(c) Rate of GST applicable on various supplies are as follows: 
Nature of supply CGST SGST IGST 
Car rental service 2.5% 2.5% 5% 
All other inward and outward supplies 9% 9% 18% 
  
272
Page 5


MODEL TEST PAPER 6 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
Case Scenario 1 
Anushka, registered under GST in the State of Madhya Pradesh, is engaged in 
supplying multiple taxable goods and services.  She has undertaken the following 
activities/transactions in the month of October in the current financial year:  
(i) Donated some money to Netrajyoti Charitable Trust, Madhya Pradesh, in the 
memory of her late mother.  The Netrajyoti Charitable Trust constructed a 
room in the school run by it from such donation and wrote “Donated by Miss. 
Anushka in the memory of her mother” on the door of the room so constructed.  
(ii) Organized a seminar in Indore which was sponsored by WE-WIN Cricket 
Academy, an LLP.  Anushka received a sponsorship fee of `1,50,000. 
(iii) Ashoka Public School intended to distribute gift packages consisting of 
fountain pen, calculator and tape dispenser to its students on the occasion of 
Children’s Day.  Therefore, it entered into a contract with Anushka on 28
th
 
October for supply of 2,000 packages at a single price of ` 250. Rates of GST 
for fountain pen, calculator and tape dispenser are 5%, 12% and 18% 
respectively. 
(iv) Received the following payments during the month of October: 
-  earned ` 160,000 by performing at a western Indian cinematic concert in 
Indore 
-  earned ` 50,000 for renting of space for use as a Textile Emporium  
-  received ` 70,000 for supply of farm labour 
(v) Supplied machinery with a basic price of ` 45,000 (before TCS under Income 
Tax Act, 1961). Tax collected at source under Income-tax Act, 1961 on said 
machinery is ` 2,500.  Further, a subsidy of `50,000 is received from Prakarti 
269
Foundation Pvt. Ltd for usage of green energy and the subsidy was linked to 
energy saved during the month. 
Anushka needs to transport one consignment to the transporter and then to the 
consignee. The distance, within the same State, between her godown and the 
transporter is 20 kms and from the place of transporter to consignee is 99 kms, 
respectively. 
All the amounts given above are exclusive of GST, wherever applicable. 
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 1 to 6 below:-  
1. Donation made by Anushka to Netrajyoti Charitable Trust is _______. 
(a) exempted from GST by way of a notification 
(b) not a supply at all 
(c) liable to GST under forward charge 
(d) liable to GST under reverse charge 
2. Which of the following statements is correct with respect to the sponsorship 
fee received by Anushka? 
(a) Tax on sponsorship services is payable by Anushka under forward 
charge. 
(b) Tax on sponsorship services is payable by WE-WIN Cricket Academy 
under reverse charge. 
(c) Sponsorship services are exempt from GST since services provided to 
a sports academy are exempt. 
(d) Tax on sponsorship services is payable by Anushka under reverse 
charge. 
3. Determine the nature of supply and the applicable rate of GST for the 
packages supplied by Anushka to Ashoka Public School. 
(a) composite supply & applicable rate of GST is 12% 
(b) mixed supply & applicable rate of GST is 18% 
(c) composite supply & applicable rate of GST is 18%  
(d) mixed supply & applicable rate of GST is 12% 
4. Out of all the payments received by Anushka in the month of October, value 
of exempt supply amounts to _____. 
(a) ` 4,30,000 
(b) ` 70,000 
(c) ` 1,20,000 
270
(d) ` 2,20,000 
5. The value of supply of machinery supplied by Anushka is________.  
(a) ` 45,000  
(b) ` 47,500 
(c) ` 48,500 
(d) ` 51,000 
6.  Which of the following statements is true in respect of furnishing of details of 
conveyance in Part B of e-way bill? 
(a) Part B need not be filed in respect of transport of consignment from 
Godown of Anushka to transporter location. 
(b) Part B need not be filed in respect of transport of consignment from 
transporter location to consignee’s location. 
(c) Information in Part-B is neither required in transport of consignment from 
Godown of Anushka to transporter location nor from transporter location 
to consignee’s location. 
(d) Information in Part-B is mandatory in transport of consignment from 
Godown of Anushka to transporter location and from transporter location 
to consignee’s location. (6 x 2 Marks = 12 Marks) 
7. While filing return for the month of November, a firm - Vedika & Co. - registered 
under GST generated E-Challan on 5
th
 December for making payment of GST 
through RTGS of their bank.  Determine the validity of E-Challan generated 
by Vedika & Co. for payment of taxes for the month of November? 
(a) 5
th
 December 
(b) 15
th
 December 
(c) 20
th
 December 
(d) 31
st
 December (1 Mark) 
8.  Vikas Nigam Limited (a Public Sector Undertaking) has placed an order to 
Bharti Steels registered in Bokaro, Orissa for supply of 70 Iron shields each 
costing ` 12000 (exclusive of GST). However, the supply will take place in 3 
lots containing 10 shields, 20 shields, 40 shields on different days. Determine 
whether tax is required to be deducted under GST law by Vikas Nigam Limited 
on the above order? 
(a)  No TDS will be deducted 
(b)  TDS to be deducted on the third lot of 40 shields only as value exceeds 
Rs. 2,50,000 
(c)  TDS to be deducted on entire order of 70 shields 
(d)  TDS to be deducted on supply of 2nd order of 20 shields (2 Marks) 
  
271
Division B - Descriptive Questions 
Question No. 1 is compulsory. 
Attempt any two questions out of remaining three questions. 
Total Marks:35 Marks 
1. (a) Aashima Limited, a registered dealer in Patna (Bihar), is engaged in 
various types of supplies. The company provided the following details for 
the month of January 2025: 
Sl. 
No. 
Particulars Amount 
in ` 
(i) Outward supply of goods made during the month to 
various non-related persons: 
 Particulars Market 
value 
Transaction 
Value (`) 
a. in the State of 
Bihar (Intra-State) 
3,00,000 4,00,000 
b. to other States 
(Inter-State) 
2,00,000 1,00,000 
 
As given 
in 
particulars 
column 
(ii) Services by way of warehousing of potato chips 
(Inter-State transaction) 
5,00,000 
(iii) Stock transfer without consideration to its branch at 
Gaya (Bihar). Branch has separate GSTN for 
convenience of accounting and billing. 
Value under section 15 of the CGST Act, 2017 -  
` 20,000 (Intra -State) 
Nil 
(iv) Intra-State inward supply of various services for 
use in the course or furtherance of business (30 
invoices)  
6,50,000 
Additional Information: 
(a)  All the amounts given above are exclusive of taxes. 
(b) During the course of arranging and filing documents, the 
accountant of Aashima Limited observed that an invoice for  
` 30,000 (excluding tax) dated 02.12.2024 was omitted to be 
recorded in the books of accounts and no payment was made 
against the same till the end of January 2025. This invoice was 
issued by Mr. Suhaas of Patna, from whom Aashima Limited had 
taken cars on rental basis. Invoice included cost of fuel also. (Intra-
State transaction). 
(c) Rate of GST applicable on various supplies are as follows: 
Nature of supply CGST SGST IGST 
Car rental service 2.5% 2.5% 5% 
All other inward and outward supplies 9% 9% 18% 
  
272
(d)  No opening balance of input tax credit exists in the beginning of the 
month. 
(e) Out of the 30 invoices of inward supply received, 6 invoices with 
taxable value amounting to ` 1,50,000 were e-invoices in which 
Invoice Reference Number (IRN) was not mentioned. However, all 
the invoices were duly reflected in GSTR 2B for the month of 
January 2025, since the suppliers had filed their GSTR-1. 
(f) Subject to the information given above, conditions necessary for 
claiming ITC were complied with. 
(g) Aashima Ltd. is not engaged in renting of cars business. 
You are required to calculate the amount of net GST liability payable in 
cash by Aashima Limited for the month of January 2025. Brief notes for 
treatment given for each item should form part of your answer. 
 (10 Marks) 
(b)  Shri Narayan Pvt. Ltd., a registered supplier, furnishes the following 
information relating to goods sold by it to Shri Ram Pvt. Ltd.- 
S. 
No. 
Particulars  Amount 
(`) 
(i) Price of the goods [excluding taxes and other 
charges mentioned at S. Nos. (iii), (v) and (vi)] 
1,00,000 
(ii) Municipal tax  2,000 
(iii) Inspection charges  15,000 
(iv) Subsidy received from Shri Shyam Trust  
[Subsidy is directly linked to the goods supplied] 
50,000 
(v) Late fees for delayed payment inclusive of GST  
[Shri Ram Pvt. Ltd. paid the late fees.  However, 
these charges were ultimately waived by Shri 
Narayan Pvt. Ltd. and the amount was refunded to 
Shri Ram Pvt. Ltd. during the same month]  
1,000 
(vi) Weighment charges 
[Such charges were paid by Shri Ram Pvt. Ltd. to 
Radhe Pvt. Ltd. on behalf of Shri Narayan Pvt. Ltd.] 
2,000 
Note: Price of the goods is net of the subsidy received. 
Determine the value of taxable supply made by Shri Narayan Pvt. Ltd. to 
Shri Ram Pvt. Ltd.   (5 Marks) 
  
273