topic documentation under gst

1. Where goods are transported in other than over dimensional cargo, the e-way bill or a consolidated e-way bill generated shall be valid for

(a) 1 day up to 50 kms and 1 additional day for every additional 50 kms or part thereof

(b) 1 day up to 100 kms and 1 additional day for every additional 100 kms or part thereof

(d) 1 day up to 200 kms and 1 additional day for every additional 200 kms or part thereof

None

2. The registered person who has received a credit note shall declare the details of such credit note in the return for the month during which such credit note has been issued but not later than

(a) 30th November of the succeeding financial year

(b) The date of furnishing of the relevant annual return

(c) 30th November of the succeeding financial year or the date of furnishing of the relevant annual return, whichever is earlier

(d) 9 months from the date of issue of credit note

None

3. Where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued:

(a) before/at the time of supply.

(b) 6 months from the date of removal.

(d) Later of (a) or (b).

None

4. Where goods are transported in an over dimensional cargo, the e-way bill or a consolidated e-way bill generated shall be valid for

(a) 1 day up to 20 kms and 1 additional day for every additional 20 kms or part thereof

(b) 1 day up to 30 kms and 1 additional day for every additional 30 kms or part thereof

(d) 2 days up to 30 kms and 1 additional day for every additional 30 kms or part thereof

None

5. In case of continuous supply of services, where due date of payment is ascertainable from the contract, invoice shall be issued

(a) Before or at the time when the supplier of service receives the payment

(b) On or before the due date of payment

(c) Before or at the time when the supplier of service receives the payment or on or before the due date of payment, whichever is earlier

(d) None of the above

None

6. In case of continuous supply of services, where due date of payment is not ascertainable from the contract, invoice shall be issued

(a) Before or at the time when the supplier of service receives the payment

(b) On or before the due date of payment

(c) Before or at the time when the supplier of service receives the payment or on or before the due date of payment, whichever is earlier

(d) None of the above

None

7. In case of supply of exempted goods or services or both, the registered person shall issue

(a) A tax invoice

(b) A bill of supply

(d) Any of the above

None

8. In case of supply of goods by a composition dealer, the registered person shall issue

(a) A tax invoice

(b) A bill of supply

(d) Any of the above

None

9. Where advance payment is received, the registered person shall issue

(a) A tax invoice

(b) A bill of supply

(d) Any of the above

None

10. The registered person who has supplied goods or services or both may issue a credit note

(a) Where the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply

(b) Where the goods supplied are returned by the recipient

(d) In all the above cases

None

11. The time of issue of tax invoice for continuous supply of goods shall

(a) Be 30 days from the completion of each milestone

(b) Be 45 days from the completion of each milestone

(c) Where successive statements of accounts or successive payments are involved, it should be issued before or at the time each such statement is issued or, as the case may be, each such payment is received

(d) Be the time when each payment is received

None

12. The registered person, who has supplied such goods or services or both, shall issue to the recipient a debit note where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to be

(a) Less than the taxable value or tax payable in respect of such supply

(b) More than the taxable value or tax payable in respect of such supply

(d) Less than the taxable value or tax payable in respect of such supply by `100

None

13. E-way bill should be generated where there is a movement of goods of value more than

(a) ₹25,000

(b) ₹50,000

(d) ₹1,00,000

None

14. E-way bill will be generated when there is a movement of goods of value more than `50,000

(a) In relation to a supply

(b) For reasons other than a supply (eg - return, job work, etc)

(d) For all the above

None

15. Where goods are sent by a principal located in one State or Union Territory to a job worker located in any other State or Union Territory, the e-way bill shall be generated either by the principal or the job worker, if registered, if the value of the consignment

(a) Is ₹10,000 or more

(b) Is ₹20,000 or more

(d) Any amount

None

16. In case of taxable supply of services, invoice is to be issued within a period of

(a) 30 days from the date of supply of service

(b) 45 days from the date of supply of service

(d) 90 days from the date of supply of service

None

20. No e-way bill is required to be generated

(a) Where the goods being transported are specified in the prescribed annexure

(b) Where the goods are being transported by a nonmotorised conveyance

(c) Where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel

(d) All of the above

None

18. The time of issue of tax invoice for supply of goods shall be

(a) Before or at the time of removal of goods for supply to the recipient

(b) Before or at the time of delivery of goods or making available thereof to the recipient

(c) Before or at the time of removal of goods for supply to the recipient where the supply involves movement of goods and before or at the time of delivery of goods or making available thereof to the recipient, in any other case

(d) 30 days from the supply of goods

None

19. Registered person may issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies provided

(a) The recipient is not a registered person

(b) The recipient does not require such invoice

(d) All the above conditions are satisfied

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20. In case of taxable supply of services by a banking company or a NBFC, invoice is to be issued within a

(a) 30 days

(b) 45 days

(d) 90 days

None

21. For goods, invoice shall be prepared in (i) ______ and for services, invoice shall be prepared in (ii) ______.

(a) (i) Triplicate, (ii) Duplicate

(b) (i) Duplicate, (ii) Triplicate

(d) None of the above

None

Kidzee Ltd, a wholesaler of toys, is renowned in the local market for the varieties of toys and their reasonable prices. Kidzee Ltd makes supply of 100 pieces of baby’s learning laptops and chat learning phones to Nancy General Store on 25th September by issuing a tax invoice amounting to `1,00,000. However, the said toys were returned by Nancy General Store on 30th September. Which document Kidzee Ltd is required to issue in such a case?

(a) Debit Note

(b) Refund voucher

(d) Payment voucher

None

23. Which document is required in case of movement of goods of consignment value of `1,05,000 for reasons other than supply?

(a) Bill of supply

(b) Receipt Voucher

(d) E-way bill

None

24.

(a) (i),(ii) and (iv)

(b) (i) and (iv)

(d) (i) and (iii)

None

25. ABC Ltd generated e-way bill on 12th February at 14.00 hrs. It used over-dimensional cargo for a distance of 100 km. When the validity period of the e -way bill will expire?

(a) Midnight of 13th - 14th February

(b) Midnight of 17th - 18th February

(d) At 14.00 hrs of 14th February

None

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Topic - Documentation Under Gst

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Documentation Under Gst