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Sri Aravindar Arts & Science College Sedarapet Post, Vanur

This document is an exam for a class on the basics of GST (Goods and Services Tax) in India. The exam contains two sections: Section A with 4 short answer questions worth 5 marks each for a total of 20 marks. Section B contains 2 long answer questions worth 15 marks each for a total of 30 marks. The exam covers topics such as recovery and liability to pay tax, interest on refunds, comparing CGST and SGST, transitional provisions for taxpayers, settlement of cases, positive and negative aspects of GST, electronic commerce and dispute resolution mechanisms under GST.

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46 views1 page

Sri Aravindar Arts & Science College Sedarapet Post, Vanur

This document is an exam for a class on the basics of GST (Goods and Services Tax) in India. The exam contains two sections: Section A with 4 short answer questions worth 5 marks each for a total of 20 marks. Section B contains 2 long answer questions worth 15 marks each for a total of 30 marks. The exam covers topics such as recovery and liability to pay tax, interest on refunds, comparing CGST and SGST, transitional provisions for taxpayers, settlement of cases, positive and negative aspects of GST, electronic commerce and dispute resolution mechanisms under GST.

Uploaded by

saravanan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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SRI ARAVINDAR ARTS & SCIENCE COLLEGE

Sedarapet post, Vanur

II CONTINUOUS INTERNAL ASSESSMENT EXAMINATION OCTOBER 2019


BASICS OF GST- MCM31

Year & Class: II M.Com. Date:00/10/2019


Duration: 2hrs Max Marks:50

Section-A (4 x 5 = 20)
Answer All Questions

1 a. Make a note on recovery and liability to pay tax


b. Elucidate intrset on refumds
2 a. Compare CGST & SGST
b. Differentiate Audit and inspection
3 a. What is the transitional provision of tax payers?
b. Make a note on liability to pay
4 a. Make a note on settlement of cases
b. Compare interest, offences and penalties

Section-B (2 x 15 = 30)
Answer any TWO Questions

5. What are positive and negative aspects of GST?


6. Give the meaning of electronic commerce and describe the working of electronic
commerce
7. State the meaning of dispute resolution mechanism, explain the approaches and features of
dispute resolution mechanism.
8. Explain the procedure for value of taxable goods and services

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