. What is time of supply of goods, in case of supplier opting for composition levy under Section 10 of the CGST Act, 2017?

Related MCQs

• . Which of the following is/are included in definition of “Goods” as defined under section 2(52) of the CGST Act, 2017- I. Money II. Actionable claim III. Security IV. Growing crops Select the correct answer from the options given below
• . Who is authorised to conduct audit under section 35(5) of the CGST Act, 2017? 1. Chartered accountant 2. Any person having master degree in finance of recognised university 3. Cost accountant 4. Company secretary Select the correct answers from the options given below
• . As per section 25 of CGST Act, 2017, a casual taxable person shall apply for registration at least _____ prior to the commencement of business.
• . What is the time of supply of services where the supplier is liable to pay tax under forward charge and the invoice is not issued within prescribed period under section 31(2)?
• . Which of the following forms part of transaction value? 1) GST compensation cess 2) Payments made to third parties by the recipient on behalf of the supplier in relation to the supply 3) Entertainment tax levied by local authority 4) Commission paid to an agent and recovered from the recipient 5) Inspection charges at recipient’s site 6) Charges for delay in payment waived off by supplier State the correct answer from the options given below
• . Rule 30 of the CGST Rules inter alia provides value of supply of goods or services or both based on cost shall be ……………% of cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services
• composition levy means
• . In case of supply of goods by a composition dealer the registered person shall issue
• Input tax credit under GST (Compensation to States) Act, 2017 includes GST Compensation Cess charged on any supply of
• Taxable levy in case of manufacture under composite scheme