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Gst 113 past questions and answers pdf

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Who is liable to declare transactions under GST? A taxpayer is liable to declare all transactions related to the revenue of the business based on which the authorities will calculate the amount of tax to be paid by the business. quarterly. purchases. What are inter-state supplies under GST?
What is the time of Supply under GST? Date of issue of invoice = 15th January, 2020. Last date on which invoice should have been issued = 20th January, 2020. Thus the time of supply is 15th January, 2020. *Note: GST is not applicable to advances under GST. GST in Advance is payable at the time of issue of the invoice. Notification No. 66/2017 – Central Tax issued on 15.11.2017
Is GST applicable to advances under GST? *Note: GST is not applicable to advances under GST. GST in Advance is payable at the time of issue of the invoice. Notification No. 66/2017 – Central Tax issued on 15.11.2017 Ms. N provides services worth Rs. 20,000 to Ms. M on 1stJanuary 2020.
What is the difference between GST and IGST? Concurrent powers for GST: The Bill insert a new Article in the Constitution to give the central and state governments the concurrent power to make laws on the taxation of goods and services. Integrated GST (IGST): Only the centre may levy and collect GST on supplies in the course of inter-state trade or commerce.
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