The Institute of Chartered Accountants of India (ICAI) has issued Frequently Asked Questions (FAQs) and Multiple Choice Questions (MCQ) on Goods & Service Tax (GST) to facilitate understanding on GST.
These are as follows:
Chapter No. Chapter Name
CGST/SGST
III Input Tax Credit
IV Registration
V Tax Invoice, Credit and Debit Notes
VII Returns
VIII Payment of Tax
IX Refunds
XI Audit
XII Inspection, Search, Seizure and Arrest
XIII Demands and Recovery
XIV Liability to Pay in Certain Cases
XVIII Transitional Provisions
XIX Miscellaneous
IGST
II Determination of Nature of Supply
III Place of Supply of Goods or Services or Both
IV Refund of Integrated Tax to International Tourist
VI Apportionment of Tax and Settlement of Funds
VII Miscellaneous
VIII E-way Bill
FAQ & MCQ can be downloaded
FAQs & MCQs on GST by ICAI-September,2017