GST - Assignment 1

Last Date of Submission : 15th April, 2020

Note: All questions are compulsory. Use examples in support of your answer.
1. Compare and contrast direct and indirect taxes. What is cascading effect of taxes? In the context
of cascading effects, which is better - direct or indirect tax?
2. Explain Constitutional Power to Levy Indirect Taxes Including GST. Also discuss Needs/
Benefits/ Rationale of GST.
3. Explain features of GST model in India (including Dual GST Model).
4. What do you understand by the term Taxable Person under GST? What are various aspects of
Related Person and Distinct Person under GST?
5. What is taxable event under GST? What constitutes supply under GST? Explain various
provisions relating to supply under GST?
6. Under what situations registration is required under GST? What are registration provisions
relating to Non Resident and Casual Taxable Person?

On the first page of the Assignment, do write your Name and enrolment number.
All assignments should be Handwritten and not computerised.

Save the Assignment in the given syntax:

<Your Full Name> - Enrolment Number – GST – Assignment Number
Ex:
Rohan Jain – 01288773921 – GST- 1

And E-Mail it to
nakul.gst.maims@gmail.com
 GST - Assignment 2
Last Date of Submission : 18th April, 2020

Note: All questions are compulsory. Use examples in support of your answer.
1. Discuss rules for determination of Place of Supply under GST regime.
2. How is Time of Supply determined when GST is payable on supply of goods or services?
3. What are the time limits for issuance of tax invoice in following cases:
o Supply of taxable goods
o Supply of taxable services
4. a. Who is eligible to claim input tax credit? What are the conditions and documents/forms
required to claim Input Tax Credit (ITC)?
b. Explain the rules for Input Tax Credit on capital goods.
5. In each of following cases relating to transaction of goods and services, what shall be the
place of supply and the type of GST payable?
a. Z Ltd of UP gets a lift installed at its Office in Delhi from supplier K Ltd of
Faridabad in Haryana
b. Mr Verma is travelling from Kolkata to Delhi by train. He purchases snacks in
running train near Allahabad. The snacks were loaded in the train by the Caterer X
in Kolkata.
c. S Ltd of Mumbai sell 30 mobile phones to Mrs. X of Nagpur. The goods are
delivered by S Ltd to Mrs. X at Nagpur
d. Ms. Aishwarya of Noida comes to Delhi for beauty treatment done. She avails
services of Lakme, CP, Delhi.
e. Mr Ram of Haryana avails services of Overnite Express for transportation of goods
from Haryana to Rajasthan.
6. The Sigma Company is involved in the supply of goods and services and furnishes the
following information. Tax rate applicable uptill 30.09.18 is 28%. Tax rate is 12% w.e.f.
01.10.2018. Determine in each of following cases, the time of supply of goods or services
or both and the tax rate payable.
Case Date of Supply Date of Issue Date of Receipt
of Invoice of Payment
1 10.09.2018 05.10.2018 06.10.2018
2 12.09.2018 11.09.2018 10.10.2018
3 23.09.2018 01.10.2018 29.09.2018
4 03.10.2018 29.09.2018 05.10.2018
5 05.11.2018 06.11.2018 29.09.2018

On the first page of the Assignment, do write your Name and

enrolment number.
All assignments should be Handwritten and not computerised.
Save the Assignment in the given syntax:
<Your Full Name> - Enrolment Number – GST – Assignment Number
Ex: Rohan Jain – 01288773921 – GST- 1

And E-Mail it to nakul.gst.maims@gmail.com

 GST - Assignment 3
Last Date of Submission : 22th April, 2020
Note: All questions are compulsory. Use examples in support of your answer.

1. Write short notes on:

• GSTR 1 for outward supplies
• GSTR 2 for inward supplies
• GSTR3: Monthly Return
• GSTR9: Annual Return
2. What are various returns for different types of persons under GST
regime? What are due dates for filing returns? What are rules for late
fees in case of delayed filing of returns?
3. Who is liable to levy TDS under section of 51 of CGST? What are
various provisions relating to TDS? What are late fees for delays in
TDS matters?
4. Who is liable to liable for TCS under GST? What are various
provisions relating to TCS? What are late fees for delays in TCS
matters?
5. What is Advance Ruling? What are associated benefits with it? List
the steps for availing Advance Ruling under sections 95 to 105 of
CGST Act.
6. What do you understand by the term assessment? Briefly explain
various types of assessment and relevant provisions under sections
59 to 63 of CGST Act.

On the first page of the Assignment, do write your Name and

enrolment number.
All assignments should be Handwritten and not computerised.

Save the Assignment in the given syntax:

<Your Full Name> - Enrolment Number – GST – Assignment
Number
Ex:
Rohan Jain – 01288773921 – GST- 1
And E-Mail it to

nakul.gst.maims@gmail.com
 GST - Assignment 4
Last Date of Submission : 25nd April, 2020

Note: All questions are compulsory. Use examples in support of your answer.
1. Explain the registration process under GST in India?
2. a. How IGST, CGST and SGST can be mutually used to claim Input Tax
Credit?
b. Explain the cases when Input Tax Credit is un-available/ not available?
3. Who is an eligible person to opt for composition levy scheme? Also specify the
GST rates under the composition scheme.
4. Briefly explain various provisions for Inspection, Search, Seizure and Arrest
under sections 67 to 72 of the CGST Act?
5. Briefly explain various provisions for demand and recovery of GST under
sections 73 to 84 of the Act.
6. Briefly explain various provisions for Appeals and Revisions under sections 107
to 121 of CGST Act.

On the first page of the Assignment, do write your Name and

enrolment number.
All assignments should be Handwritten and not computerised.

Save the Assignment in the given syntax:

<Your Full Name> - Enrolment Number – GST – Assignment Number
Ex:
Rohan Jain – 01288773921 – GST- 1

And E-Mail it to
nakul.gst.maims@gmail.com