Indirect Tax Laws - December 2021 MTP

GQF Private Limited, registered under GST in the State of Maharashtra, is engaged in manufacturing of goods which are used for further production in automobile industry. The company sends some semi-finished inputs to job workers, M/s Yamuna Enterprises and M/s Jamuna Enterprises, for necessary processing. The processed goods are sent back by the job workers to the company where they are used for manufacturing the finished products. M/s Yamuna Enterprises has its place of business in Maharashtra. M/s Jamuna Enterprises…

Narayan & Company is a partnership firm of advocates, registered under GST in Mumbai, Maharashtra. In the month of April, the firm has supplied services amounting to ` 15 lakh. The following information is provided in relation to the some of the services provided: S. Particulars Value of service

Ltd. (Registered in Telangana in the preceding financial year under section 22 of the CGST Act, 2017) Provided consultation for preparation of an affidavit in relation to construction of a hotel building in the State of Maharashtra. 50,000

Ltd. (Registered in Gujarat in the preceding financial year under section 22 of the CGST Act, 2017) Filed a suit in the Gujarat High Court on behalf of the company. 200,000

Saloni (Registered under GST as a salon service provider in Maharashtra in the preceding financial year under section 22 of the CGST Act, 2017) Service amounting to ` 1 lakh was provided in the month of February for which invoice was issued on 15 th February. However, payment is made by the client on 5 th April. The firm has charged ` 10,000 as penalty for delayed payment of consideration. Said penalty is also paid by the client on 5…

Mr. Lal, a registered person under GST, was the proprietor of M/s. Spiceton Restaurant. He died and left behind his wife and son on 15 th August. His son – Mr. Pal - wants to continue the business of the deceased father. The GST consultant of M/s. Spiceton Restaurant gives advice to Mr. Pal as to how he can continue the business of his deceased father. Which of the following options is correct in accordance with the provisions of GST…

For which of the following acts done by a taxable person, inspection can be ordered under GST law? (i) Suppression of any transaction of supply of goods or services (ii) Suppression of stock of goods in hand (iii) Contravention of any of the provisions of the GST law to evade tax (a) (i), (ii) (b) (i), (iii) (c) (ii), (iii) (d) (i), (ii), (iii)

Mr. A, a sole proprietor, has to appear before the Appellate Authority. He decides to appear through an authorized representative. Which of the following persons can be appointed as ‘a uthorized representative’ of Mr. A under GST law? (i) Sohan, his son, who has been dismissed from a Government service lately. (ii) Rohan, a Company Secretary, who has been adjudged insolvent. (iii) Mukul, a practicing High Court advocate. (a) (i) and (ii) (b) (ii) and (iii) (c) (iii) (d) (ii)