/25

0 votes, 0 avg

Created on April 09, 2026 By

CA Sonal Saboo

CMA Final

Final ITLP PN-19 Quiz 1

This quiz is based on the CMA Indirect Tax Laws and Practice paper.
Each question is multiple-choice with 4 options, and only 1 option is correct.
Attempt the quiz to test your understanding of CMA ITLP concepts.

1 / 25

Category: Indirect Tax Laws and Practice PN-19

1. Under section of CGST Act and section of IGST Act, Government can issue a general exemption notification

a. Section 11(1) of the CGST Act & Section 6(1) of the IGST Act

b. Section 6(1) of the IGST Act & Section 11(1) of the CGST Act

c. Section 11(2) of the CGST Act & Section 6(2) of the IGST Act

d. Section 11(3) of the CGST Act & Section 6(3) of the IGST Act

2 / 25

Category: Indirect Tax Laws and Practice PN-19

2. Service provider other than section 10 of CGST Act, 2017 can opt to pay GST under composition scheme only when

a. whose aggregate turnover in the preceding financial year was Rs.50 lakh or below

b. whose aggregate turnover in the preceding financial year was Rs.150 lakh or below

c. whose aggregate turnover in the preceding financial year was Rs.75 lakh or below

d. whose aggregate turnover in the preceding financial year was below Rs.50 lakh

3 / 25

Category: Indirect Tax Laws and Practice PN-19

3. If the show cause notice in Form GST CMP-05 has been issued on 15th March 2019, then by when can the taxpayer (composition dealer) submit his reply?

a. Within 90 days

b. Within 180 days

c. Within 15 days

d. Within 60 days

4 / 25

Category: Indirect Tax Laws and Practice PN-19

4. Calculate the tax to be paid by Mr. C, a composition dealer who supplied laptops being a trader from the following data:

Cost of purchases ₹3,00,000 plus GST 12%.
Profit Margin 40% on cost of purchases.

a. 4,704

b. 7,404

c. 4,074

d. None of the above

5 / 25

Category: Indirect Tax Laws and Practice PN-19

5. Which return must be filed by the composition dealer?

a. GSTR-3B

b. GSTR-5

c. GSTR-4

d. GSTR-6

6 / 25

Category: Indirect Tax Laws and Practice PN-19

6. What document shall a person under composition scheme issue to its customer?

a. Bill of supply

b. Tax invoice

c. Invoice

d. Debit note

7 / 25

Category: Indirect Tax Laws and Practice PN-19

7. In which form can the person file for withdrawal of composition scheme?

a. Form GST CMP-01

b. Form GST CMP-02

c. Form GST CMP-03

d. Form GST CMP-04

8 / 25

Category: Indirect Tax Laws and Practice PN-19

8. The person was operating under normal scheme, but now he wants to convert in composition scheme so which form he must file?

a. Form GST CMP-01

b. Form GST CMP-02

c. Form GST CMP-03

d. Form GST CMP-04

9 / 25

Category: Indirect Tax Laws and Practice PN-19

9. The person was operating in regular scheme. Now in financial year 2022- 23, he wants to opt for the composition scheme. Which form he must file to provide details of the input tax credit in respect of the stock of goods held with him on the day preceding the date of opting in composition scheme?

a. Form GST ITC-01

b. Form GST ITC-02

c. Form GST ITC-03

d. Form GST ITC-04

10 / 25

Category: Indirect Tax Laws and Practice PN-19

10. X Ltd. has provided following information for the month of January 2024:

Intra-State outward supply ` 8,00,000/-
Inter-State exempt outward supply ₹5,00,000/-
Turnover of exported goods ₹ 10,00,000/-
Payment made to GTA ₹ 80,000/- (ITC not availed by GTA)

Calculate the aggregate turnover of X Ltd.

a. ₹8,00,000/-

b. ₹23,80,000/-

c. ₹23,00,000/-

d. ₹18,00,000/-

11 / 25

Category: Indirect Tax Laws and Practice PN-19

11. Aggregate turnover does not include—

a. Inward supplies on which tax is payable on reverse charge basis

b. Exempt supplies

c. Export of goods or services or both

d. Inter-State supplies of persons having the same PAN number

12 / 25

Category: Indirect Tax Laws and Practice PN-19

12. What will happen if the turnover of a registered person opting to pay taxes under composition scheme during the year 2024-25 crosses threshold limit?

a. He can continue under composition scheme till the end of the financial year

b. He will be liable to pay tax at normal rates of GST on the entire turnover for the financial year 2024- 25

c. He will cease to remain under the composition scheme with immediate effect

d. He will cease to remain under the composition scheme from the quarter following the quarter in which the aggregate turnover exceeds threshold limit

13 / 25

Category: Indirect Tax Laws and Practice PN-19

13. Can a registered person under composition scheme claim input tax credit?

a. Yes

b. No

c. Input tax credit on inward supply of goods only can be claimed

d. Input tax credit on inward supply of services only can be claimed

14 / 25

Category: Indirect Tax Laws and Practice PN-19

14. Mr. Ram, a trader in Delhi has opted for composition scheme of taxation under GST. Determine the rate of total GST payable by him under composition scheme:

a. 0.5% CGST & 0.5% SGST

b. 2.5% CGST & 2.5% UTGST

c. 5% IGST

d. 5% of UTGST

15 / 25

Category: Indirect Tax Laws and Practice PN-19

15. What is the rate applicable under CGST to a registered person being a manufacturer opting to pay taxes under composition scheme?

a. 2.50%

b. 1%

c. 0.50%

d. No composition for manufacturer

16 / 25

Category: Indirect Tax Laws and Practice PN-19

16. What is the threshold limit of turnover in the preceding financial year for opting to pay tax under composition scheme for States other than special category States?

a. ₹20 lacs

b. ₹10 lacs

c. ₹50 lacs

d. ₹1.5 crore

17 / 25

Category: Indirect Tax Laws and Practice PN-19

17. Which of the following are naturally bundled?

a. Hotel provides short- term accommodation and restaurant services

b. Hotel provides short- term accommodation and coaching or teaching Indirect Taxes

c. Hotel provides short- term accommodation and repairing services of customer watches

d. Hotel provides short- term accommodation

18 / 25

Category: Indirect Tax Laws and Practice PN-19

18. As per the CGST Act, 2017, the term “works contract” includes:

a. Construction, fabrication, completion, erection, installation, etc. of movable property

b. Construction, fabrication, completion, erection, installation, etc. of immovable property

c. Both (a) and (b)

d. None of the above

19 / 25

Category: Indirect Tax Laws and Practice PN-19

19. A person purchases a bundle of toothpaste along with Tooth brush. Toothpaste under this case is liable to GST @12% and tooth brush for instance is liable to GST @18% and is sold as a single unit for a single price. What shall be the tax rate applicable in case of such supply?

a. 18%

b. 12%

c. 6%

d. Nil

20 / 25

Category: Indirect Tax Laws and Practice PN-19

20. What would be the tax rate applicable in case of mixed supply?

a. Tax rate as applicable on supply attracting the lowest rate of tax

b. Tax rate as applicable on supply attracting the highest rate of tax

c. Tax @ 28%

d. None of the above

21 / 25

Category: Indirect Tax Laws and Practice PN-19

21. While repairing the factory shed, few goods were also supplied along with the labour service. Whether it is a:

a. Composite Supply

b. Mixed Supply

c. Works Contract Service

d. None of the above

22 / 25

Category: Indirect Tax Laws and Practice PN-19

22. X Ltd. Transferred certain assets forming part of business assets. The same was transferred free of cost without any consideration as a part of corporate social responsibility (CSR). What shall be the classification of such supply? X Ltd. Not availed Input Tax Credit on such assets.

a. Supply of goods

b. Supply of services

c. Does not qualify as supply

d. Supply of goods and services or both

23 / 25

Category: Indirect Tax Laws and Practice PN-19

23. M/s R Associates of Chennai received certain consultancy services from A Inc. of USA. Both are not related person. The services received is without any consideration. Does the same classify as supply?

a. Yes. Being import of services in the course of business

b. No. Since, party to the contract are not related

c. On the prior approval of the Government

d. None of the above

24 / 25

Category: Indirect Tax Laws and Practice PN-19

24. Items out of the purview of supply are provided in:

a. Schedule I

b. Schedule II

c. Schedule III

d. None of the above

25 / 25

Category: Indirect Tax Laws and Practice PN-19

25. Goods within the meaning of supply does not includes:

a. Movable property

b. Money and securities

c. Actionable claim other than specified actionable claims

d. All of the above

NamePhone Number

Your score is

The average score is 0%

Final PN-19 Indirect Tax Laws & Practice Quiz 1

Best CMA Coaching Institute in Jaipur with Affordable Fees – Join Dhruv Classes for Success!

About CMA

About DCC

Ahinsa Circle Branch

Tonk Road Branch