Direct & Indirect Tax Important Questions 2025 [Gauhati University BCom 4th Semester FYUGP]

The Direct & Indirect Tax subject in Gauhati University BCom 4th Semester (NEP FYUGP) covers key taxation concepts, including income tax, GST, and customs law. Understanding important questions can help students focus on high-scoring topics and prepare effectively for the 2025 examination. This blog post highlights unit-wise important questions to guide students in their revision.

Gauhati University B.Com 4th Semester Direct & Indirect Tax Important Questions 2025

Unit 1: Introduction

Syllabus Topics:

➥ Basic Concepts: Income, Agricultural Income, Person, Assessee, Assessment Year, Previous Year, Gross Total Income, Total Income.

➥ Residential Status; Scope of Total Income on the Basis of Residential Status.

➥ Exempted Income under Section 10.

Section 1: True/False, Fill in the Blanks, MCQs (1 Mark Each)

1). Income tax is an annual tax on income. → (Basic concepts: Income) [GU BCom 2018]
2). Nationality of an assessee has no relation with the concept of residential status. → (Residential status) [GU BCom 2018]
3). An Indian citizen is always considered as resident and ordinarily resident in India. → (Residential status) [GU BCom 2018, 2017, 2015]
4). Residential status is determined with reference to the individual’s physical presence in India. → (Residential status) [GU BCom 2018]
5). As per Section 2(7), a person by whom any tax or any other sum of money is payable under the Income Tax Act is known as __________. → (Basic concepts: Assessee) [GU BCom 2018]
6). The basis of charge of salary income is as per section __________ of the Income Tax Act. → (Basic concepts: Income) [GU BCom 2016]
7). Agricultural income is fully exempt from income tax under Section __________ of the Income Tax Act. → (Basic concepts: Agricultural income; Exempted income under Section 10) [GU BCom 2016]
8). The present Income Tax Act came into force with effect from __________. → (Basic concepts: Income) [GU BCom 2017]
9). __________ of an assessee has no relation with the concept of residential status. → (Residential status) [GU BCom 2017]
10). As per which of the following sections, 'a person' has been defined in the Income Tax Act? → (Basic concepts: Person) [GU BCom 2013]

Section 2: Questions Carrying 2 Marks

1). State the meaning of 'Total Income' as per the Income Tax Act. → (Basic concepts: Total income) [GU BCom 2013, 2015]
2). State the meaning of 'Previous Year' as per the Income Tax Act. → (Basic concepts: Previous year) [GU BCom 2013, 2016, 2017]
3). Define 'Person' as per Income Tax Act. → (Basic concepts: Person) [GU BCom 2014]
4). State the meaning of 'Assessment Year' as per the Income Tax Act. → (Basic concepts: Assessment year) [GU BCom 2014]
5). Write the meaning of 'Total Income' as per Income Tax Act. → (Basic concepts: Total income) [GU BCom 2015]
6). An assessee commences his business on:

• 1st July, 2014 and

• 16th January, 2014.
  In each case, what will be his assessment year and what period will be treated as his previous year for the concerned assessment year?
  → (Basic concepts: Assessment year, Previous year) [GU BCom 2015]
  7). When is an individual considered 'Non-Resident in India' for income tax purposes? → (Residential status) [GU BCom 2015]
  8). State the meaning of 'Income' as per the Income Tax Act. → (Basic concepts: Income) [GU BCom 2018]
  9). State the meaning of 'Agricultural Income'. → (Basic concepts: Agricultural income) [GU BCom 2018]
  10). Who is a 'Resident but Not Ordinarily Resident' individual? → (Residential status) [GU BCom 2017]
  11). Explain the meaning of 'Assessee' as per the Income Tax Act. → (Basic concepts: Assessee) (Newly created)

Section 3: Questions Carrying 5 Marks (Descriptive, ~150-200 words)

1). Explain the concept of 'Previous Year' under the Income Tax Act. Discuss its significance in the taxation process with an example of a new business setup.
(Basic concepts: Previous year)

2). Describe the meaning of 'Agricultural Income' under the Income Tax Act. How does it influence the tax computation for an individual engaged in both agricultural and non-agricultural activities?
(Basic concepts: Agricultural income)

3). Discuss the importance of determining the 'Residential Status' of an assessee. How does it differ for an individual and a Hindu Undivided Family (HUF)?
(Residential status)

4). What is meant by 'Exempted Income' under Section 10 of the Income Tax Act? Provide three examples and briefly explain their tax treatment.
(Exempted income under Section 10)

5). Explain the concept of 'Total Income' under the Income Tax Act. How is it derived from various sources of income, and what role does it play in tax liability calculation?
(Basic concepts: Total income)

Section 4: Questions Carrying 10 Marks (Detailed Discussion, ~300-400 words)

1). Elaborate the meaning of 'Total Income'. → (Basic concepts: Total income) [GU BCom 2014]
2). Discuss with reason whether the following are agricultural incomes as per the Income Tax Act. → (Basic concepts: Agricultural income) [GU BCom 2018]
3). Discuss the manner of determining the residential status under 'Resident but Not Ordinarily Resident'. → (Residential status) [GU BCom 2018]
4). Explain the concept of 'Income' under the Income Tax Act. Discuss how it differs from the general economic understanding of income, with examples.
(Basic concepts: Income)
5). Discuss the significance of 'Agricultural Income' in the Indian tax system. Explain the conditions under which income qualifies as agricultural income, with relevant examples.
(Basic concepts: Agricultural income)
6). Elaborate on the definition of 'Person' under the Income Tax Act. How does this definition impact the taxation of different entities such as individuals, companies, and trusts?
(Basic concepts: Person)
7). Define 'Assessee' under the Income Tax Act. Discuss the various categories of assessees and their relevance in the tax assessment process.
(Basic concepts: Assessee)
8). Explain the relationship between 'Assessment Year' and 'Previous Year' under the Income Tax Act. Illustrate with examples how they apply to a newly started business.
(Basic concepts: Assessment year, Previous year)
9). Discuss the concept of 'Gross Total Income' and its role in determining taxable income. How does it differ from 'Total Income', and what adjustments are made between the two?
(Basic concepts: Gross total income, Total income)
10). Describe the criteria for determining the residential status of an individual under the Income Tax Act. How does residential status affect the tax liability of an individual?
(Residential status)
11). Explain the scope of total income for a resident, not ordinarily resident, and non-resident individual under the Income Tax Act. Provide examples to illustrate the differences.
(Scope of total income on the basis of residential status)
12). Discuss the provisions of exempted income under Section 10 of the Income Tax Act. Highlight five key exemptions and explain their importance to taxpayers.
(Exempted income under Section 10)
13). Analyze how the residential status of a company is determined under the Income Tax Act. Discuss its implications on the taxation of global income with a hypothetical scenario.  (Residential status)

Unit 2: Computation of Income under Different Heads

Syllabus Topics:

• Income from Salaries

• Income from House Property

• Profits and Gains of Business or Profession

• Capital Gains

• Income from Other Sources

Section 1: True/False, Fill in the Blanks, MCQs (1 mark each)

1). All allowances are fully taxable. (State whether the statement is true or false)
    [GU BCom 2013]

2). Fringe benefits provided to the employees on which Fringe Benefit Tax is payable by the employer, is tax-free in the hands of the employees. (State whether the statement is true or false)
    [GU BCom 2013, 2018]

3). Rent of agricultural land is __________ (Fill in the blank)
    [GU BCom 2013]

4). Receipts from horse races are taxable as income from other sources. (State whether true or false)
    [GU BCom 2013]

5). Capital gains are charged to income tax on cash basis. (State whether the statement is true or false)
    [GU BCom 2013]

6). Receipts from crossword puzzles and horse race are not taxable as income. (State whether true or false)
    [GU BCom 2018]

7). Perquisites cannot be given in monetary form. (State whether the statement is true or false)
    [GU BCom 2014, 2015, 2018]

8). Income from the sale of a portion of fixed assets is taxable under the head __________ (Fill in the blank)
    [GU BCom 2014]

9). Allowances paid by the UNO are exempted. (State whether true or false)
    [GU BCom 2014]

10). Salary is taxable on due or receipt basis whichever is __________ (Fill in the blank)
    [GU BCom 2015]

11). Rate of statutory deduction in case of income from house property is __________ (Fill in the blank)
    [GU BCom 2015]

12). Interest received by an employee on his own contribution to an unrecognized provident fund is taxable under the head __________ (Fill in the blank)
    [GU BCom 2015]

13). Income from house property is chargeable to tax on the basis of receipt of actual rent. (State whether true or false)
    [GU BCom 2016]

14). Income from other sources is included under __________ head of income. (Fill in the blank)
    [GU BCom 2016]

15). Rent of agricultural lands is agricultural income. (State whether true or false)
    [GU BCom 2016]

16). Indexation of the cost of __________ is required to be done in case of long-term capital asset. (Fill in the blank)
    [GU BCom 2018]

Section 2: Questions Carrying 2 Marks (Short Answer, ~50 words)

1). Define 'Income from House Property' as per the Income Tax Act.
    [GU BCom 2013]

2). Give the definition of 'Agricultural Income' as per the Income Tax Act.
    [GU BCom 2013] (Overlaps with Unit 1 but relevant here for computation context)

3). Explain short-term capital gain.
    [GU BCom 2014]

4). State two items of income which can be included under the head "Income from other sources."
    [GU BCom 2014]

5). Mention any two perquisites which are taxable for specified employees.
    [GU BCom 2014]

6). State two expenses which are admissible while computing taxable profit of a business.
    [GU BCom 2015]

7). Mention any two items of 'general income' under the head "Income from other Sources".
    [GU BCom 2016]

8). Mention any two perquisites which are taxable for all employees.
    [GU BCom 2016]

9). Explain the meaning of 'long-term capital gains'.
    [GU BCom 2016]

10). State the meaning of 'Perquisite' as per the Income Tax Act.
    [GU BCom 2017]

11). Mention two specific incomes under the head 'Income from other sources'.
    [GU BCom 2017]

Section 2: Questions Carrying 2 Marks (Short Answer, ~50 words)

1). Define 'Income from House Property' as per the Income Tax Act.
    [GU BCom 2013]
2). Give the definition of 'Agricultural Income' as per the Income Tax Act.
    [GU BCom 2013] (Overlaps with Unit 1 but relevant here for computation context)
3). Explain short-term capital gain.
    [GU BCom 2014]
4). State two items of income which can be included under the head "Income from other sources."
    [GU BCom 2014]
5). Mention any two perquisites which are taxable for specified employees.
    [GU BCom 2014]
6). State two expenses which are admissible while computing taxable profit of a business.
    [GU BCom 2015]
7). Mention any two items of 'general income' under the head "Income from other Sources".
    [GU BCom 2016]
8). Mention any two perquisites which are taxable for all employees.
    [GU BCom 2016]
9). Explain the meaning of 'long-term capital gains'.
    [GU BCom 2016]
10). State the meaning of 'Perquisite' as per the Income Tax Act.
    [GU BCom 2017]
11). Mention two specific incomes under the head 'Income from other sources'.
    [GU BCom 2017]

Section 3: Questions Carrying 5 Marks (Descriptive, ~150-200 words)

1). Explain the meaning of 'Long-term Capital gains' and 'Short-term Capital gains'.
    [GU BCom 2013]
2). What are the 'General Incomes' under the head 'Income from Other Sources'?
    [GU BCom 2013]
3). What are the deductions allowed while computing 'Income from House Property'?
    [GU BCom 2013]
4). State the meaning of 'Profit and Gains from Business and Profession'. What is the basis of charge of these to Income Tax?
    [GU BCom 2013]
5). Explain the meaning of 'Income from other sources' as per the Income-tax Act.
    [GU BCom 2014]
6). State the meaning of 'long-term capital gains' and 'short-term capital gains'.
    [GU BCom 2015]
7). Mention five items of 'general income' under the head 'Income from other sources'.
    [GU BCom 2015]
8). Name any five allowances which are exempted from tax up to the limit of actual expenditure.
    [GU BCom 2015]
9). Give five examples of expenses/provisions which are not allowed as deduction while computing the profits and gains of business or profession.
    [GU BCom 2015]
10). Explain the meaning of 'Short-term capital gain'.
    [GU BCom 2017]
11). Mention the items of General Income under the head 'Income from other Sources'.
    [GU BCom 2017]
12). What is Annual Value of a house property under the Income Tax Act?
    [GU BCom 2017]
13). Explain the meaning of and tax implication of the head 'Income from other sources'.
    [GU BCom 2018]
14). Explain the meaning of capital asset. How do capital gains arise?
    [GU BCom 2018]
15). What are the deductions allowed while computing income from house property?
    [GU BCom 2018]

Section 4: Questions Carrying 10 Marks (Detailed Discussion)

1). State the exemption available from Long-term capital gains under various subsections of section 54 of the Income Tax Act.
    [GU BCom 2013]
2). Define 'Perquisite' with examples. Discuss the perquisites taxable in case of all employees.
    [GU BCom 2013]
3). Define 'Capital Gains' as per the Income Tax Act. Describe the procedure of computation of short-term and long-term capital gains as per the provisions of this Act.
    [GU BCom 2014]
4). Enumerate the deductions that are allowed in respect of expenses and losses while computing income from business or profession.
    [GU BCom 2015]
5). What is meant by Annual Value of a house property? How is it determined?
    [GU BCom 2016]
6). Define 'perquisite'. Discuss the perquisites taxable in case of all employees.
    [GU BCom 2016]
7). Describe briefly the procedure of ascertaining the income under the head "Profits and gains of business or profession."
    [GU BCom 2017]
8). Write short notes on: 1) House Rent Allowance. 2) Medical Facility.
    [GU BCom 2017]
9). Explain the manner of computation of and tax implication of 'Profits and gains from business and profession'.
    [GU BCom 2018]
10). State the components of profit in lieu of salary; and tax liability thereon.
    [GU BCom 2018]

Unit 3: Computation of Total Income and Tax Liability

Syllabus Topics:

• Deductions from Gross Total Income

• Computation of Total Income of Individuals

• Advance Payment of Tax and Tax Deducted at Source

Section 1: True/False, Fill in the Blanks, MCQs (1 mark each)

1). The rates of income tax for a given year is fixed by the __________ Act passed by the Parliament. (Fill in the blank)
    [GU BCom 2014]
2). The liability to pay advance-tax arises when the estimated amount of income tax for a financial year is __________ or more. (Fill in the blank)
    [GU BCom 2014]
3). Income tax is an __________ tax on income. (Fill in the blank)
    [GU BCom 2014]
4). ‘Best Judgement assessment’ is also known as ‘ex-parte assessment’. (State whether the statement is true or false)
    [GU BCom 2014, 2018]
5). The rate of income tax for a given year is fixed by the Finance Act passed by the Parliament. (State whether true or false)
    [GU BCom 2016]
6). Deduction out of gross total income is allowed to individuals and __________ only. (Fill in the blank)
    [GU BCom 2016]
7). A __________ has to pay tax only on those incomes which are received or accrue in India. (Fill in the blank)
    [GU BCom 2016]

Section 2: Questions Carrying 2 Marks (Short Answer, ~50 words)

1). What is ‘Gross Total Income’ in Income Tax?
    [GU BCom 2013]
2). Mention any two deductions allowed from Gross Total Income under Section 80C of the Income Tax Act.
    [GU BCom 2014]
3). What do you mean by 'Tax Deducted at Source' (TDS)?
    [GU BCom 2014]
4). Define 'Advance Tax' as per the Income Tax Act.
    [GU BCom 2015]
5). Give two examples of incomes that are fully exempt from tax.
    [GU BCom 2016]
6). State the meaning of 'Rebate' and 'Relief' under the Income Tax Act.
    [GU BCom 2017]
7). What is the difference between ‘Gross Total Income’ and ‘Total Income’?
    [GU BCom 2018]
8). What is the meaning of 'Exempted Income' under the Income Tax Act?
    [GU BCom 2018]
9). State any two provisions regarding tax deduction at source (TDS).
    [GU BCom 2019]
10). What do you understand by ‘Clubbing of Income’?
    [GU BCom 2019]

Section 3: Questions Carrying 5 Marks (Descriptive, ~150-200 words)

1). What is 'Tax Deducted at Source' (TDS)? Explain any five items of income that are subject to TDS.
    [GU BCom 2013]
2). What do you mean by 'Deductions from Gross Total Income'? Name any five deductions available under Section 80 of the Income Tax Act.
    [GU BCom 2014]
3). Explain the provisions relating to the payment of Advance Tax under the Income Tax Act.
    [GU BCom 2015]
4). Discuss any five types of incomes that are fully exempt from tax under the Income Tax Act.
    [GU BCom 2016]
5). Explain the concept of 'Clubbing of Income' with examples.
    [GU BCom 2017]
6). State the deductions available to individuals under section 80C of the Income Tax Act.
    [GU BCom 2017]
7). Explain the procedure for the computation of total income of an individual.
    [GU BCom 2018]
8). Discuss the various types of rebates and reliefs available under the Income Tax Act.
    [GU BCom 2019]
9). What are the different types of taxpayers as per the Income Tax Act? Explain briefly.
    [GU BCom 2019]
10). What is the difference between tax evasion and tax avoidance? Explain with examples.
    [GU BCom 2019]

Section 4: Questions Carrying 10 Marks (Detailed Discussion)

1). What do you mean by ‘Gross Total Income’? Explain the procedure for computing the total income of an individual.
    [GU BCom 2013]
2). Discuss the various deductions available under Section 80C of the Income Tax Act.
    [GU BCom 2014]
3). What do you mean by ‘Tax Deducted at Source’ (TDS)? Explain its provisions and applicability with examples.
    [GU BCom 2015]
4). Explain the different provisions for tax rebates and tax relief under the Income Tax Act.
    [GU BCom 2016]
5). Describe the process of computation of total income and tax liability of an individual with an example.
    [GU BCom 2017]
6). What do you mean by ‘Advance Tax’? Explain the provisions relating to the payment of advance tax.
    [GU BCom 2018]
7). What are the different types of incomes that are exempt from tax? Discuss in detail.
    [GU BCom 2018]
8). What is meant by ‘Clubbing of Income’? Explain its provisions under the Income Tax Act.
    [GU BCom 2019]
9). What is the distinction between Gross Total Income and Total Income? How is Total Income computed?
    [GU BCom 2019]
10). Explain the concept of ‘tax planning’ and how it differs from ‘tax avoidance’ and ‘tax evasion’.
    [GU BCom 2019]

Unit 4: Introduction & Customs Law

Syllabus Topics:

• Meaning of Indirect Tax, History of Indirect Taxes in India

• VAT – concepts and general principles, Calculation of VAT on Alcohol and Petroleum Products

• Basic concepts of customs law, Territorial waters, high seas, Types of custom duties – Basic, Countervailing & Anti-Dumping Duty, Safeguard Duty, Customs Procedures, Import and Export Procedures, Baggage, Exemptions

Section 1: True/False, Fill in the Blanks, MCQs (1 Mark Each)

1). Both registered and unregistered dealers can collect tax under the Central Sales Tax Act. (True/False?)
(GU BCom 2013)
2). Excise duty is levied on the manufacturer of excisable goods in India. (True/False?)
(GU BCom 2013, 2016)
3). The Assam Value Added Tax Act, 2003, came into effect on April 1, 2005. (True/False?)
(GU BCom 2013)
4). Skin of animals is prohibited goods under the Customs Act, 1962. (True/False?)
(GU BCom 2013)
5). Central Excise duty is levied and collected by the Central and State Government. (True/False?)
(GU BCom 2013)
6). "Goods" does not include newspapers and shares under the Central Sales Tax Act. (True/False?)
(GU BCom 2013)
7). Central Excise duty is levied and collected by the Central Government. (True/False?)
(GU BCom 2015)
8). The Central Sales Tax is levied by the Central and State Government. (True/False?)
(GU BCom 2014)
9). Newspapers and electricity are treated as goods under the Assam VAT Act, 2003. (True/False?)
(GU BCom 2014)
10). The Central Excise Act, 1944, applied to the whole of India other than Jammu and Kashmir. (True/False?)
(GU BCom 2016)
11). Central Excise duty is levied and collected by __________. (Fill in the blank)
(GU BCom 2022)
12). One of the objectives of the Customs Act, 1962, is to protect domestic industries. (True/False?)
(GU BCom 2022, 2024)
13). Customs duty is levied on the manufacture of excisable goods in India. (True/False?)
(GU BCom 2022)
14). __________ area means the area of a custom station. (Fill in the blank)
(GU BCom 2022)
15). Customs duty is levied by the Government of India. (True/False?)
(GU BCom 2022)
16). Which of the following Acts specifies the rates of custom duties?
- (a) The Customs Act, 1962
- (b) The Customs Tariff Act, 1975
- (c) The Central Excise Act, 1944
- (d) None of the above
(GU BCom 2023)
17). Goods become liable to __________ when there is import into or export from India. (Fill in the blank)
(GU BCom 2023)
18). Excise duty is a form of direct tax. (True/False?)
(GU BCom 2024)
19). Prohibited goods cannot be exported. (True/False?)
(GU BCom 2024)

Section 2: Questions Carrying 2 Marks (Short Answer, ~50 Words)

1). Two advantages of Value Added Tax (VAT). (GU BCom 2013)
2). Meaning of 'Excisable goods' as per the Central Excise Act. (GU BCom 2013, 2015)
3). ‘Dutiable goods’ as per the Customs Act, 1962. (GU BCom 2013)
4). ‘Coastal goods’ as per the Customs Act, 1962. (GU BCom 2013)
5). Meaning of indirect tax. (GU BCom 2022)
6). What is 'countervailing duty' under the Customs Act? (GU BCom 2022)
7). What is the meaning of 'territorial waters' under Customs Law? (GU BCom 2022)
8). Define the term ‘Territorial Waters of India’. (GU BCom 2023)
9). What is the meaning of 'Factory' under the Central Excise Act, 1944? (GU BCom 2024)
10). What is the meaning of 'Manufacturer' under the Central Excise Act, 1944? (GU BCom 2024)

Section 3: Questions Carrying 5 Marks (Descriptive, ~150-200 Words)

1). ‘Prohibited goods’ under the Customs Act, 1962. (GU BCom 2013, 2016)
2). Meaning and objectives of Taxpayer Identification Number (TIN) under VAT. (GU BCom 2013)
3). Objectives of the Customs Act, 1962. (GU BCom 2014)
4). ‘Specific duties and Ad-valorem duties’ under the Central Excise Act, 1944. (GU BCom 2014)
5). Meaning and significance of Value Added Tax (VAT). (GU BCom 2014)
6). Features of Value Added Tax. (GU BCom 2015)
7). Types of customs duties as per the Customs Act. (GU BCom 2017)
8). Explain the meaning of 'baggage' under Customs Law. (GU BCom 2022)
9). State any five objectives of the Customs Act, 1962. (GU BCom 2022)

Section 4: Questions Carrying 10 Marks 

1). What is meant by 'Imported goods' as per the Customs Act? Describe the procedure for clearance of imported goods for home consumption under this Act. (GU BCom 2013)
2). Describe different types of custom duties under the Customs Act. (GU BCom 2013, 2015)
3). Explain the brief history of customs duty. Discuss the duties of the Officers of Customs. (GU BCom 2014)
4). What are the different methods of valuation for customs duty under the Customs Act? Discuss the duties of the officers of customs. (GU BCom 2017)
5). Describe the history of indirect taxes in India. (GU BCom 2022)
6). Write a note on the concepts and general principles of Value Added Tax. (GU BCom 2022)
7). Explain the provisions of the Customs Act, 1962, regarding exemptions from customs duty. (GU BCom 2022)
8). Explain the custom procedure for import of goods in India. (GU BCom 2024)
9). Explain the following terms under the Customs Act, 1962: (1) High Seas (2) Territorial Waters. (GU BCom 2024)

Unit 5: Structure of GST in India

Syllabus Topics:

• The Central Goods and Services Tax Act, 2017 and The Assam Goods and Services Tax Act, 2017

• History of GST in India, Meaning, Features and Advantages of GST

• Dual GST Model: CGST, SGST, UTGST, IGST, Taxes subsumed by GST, Commodities kept outside the scope of GST

• Definition of important terms used in GST Act – concept of place of supply, Adjudicating Authority, Agent, Aggregate Turnover, Agriculturist, Business, Business Vertical, Capital Goods, Goods, Input Tax, Inward Supply, Output Tax, Outward Supply, Place of Business, Services, Supplier

• GST Council and GST Network

Section 1: True/False, Fill in the Blanks, MCQs (1 Mark Each)

1). India is the first country in the world to introduce dual GST. (State whether true or false)
    [GU BCom 2018]

2). The authority to modify the GST rates on goods and services lies with the GST Council. (State whether true or false)
    [GU BCom 2018]

3). A person without GST registration can collect tax. (State whether true or false)
    [GU BCom 2022]

4). GST Network is a non-government organization. (State whether true or false)
    [GU BCom 2022]

5). GST has been projected as 'One Nation, One Tax'. (State whether true or false)
    [GU BCom 2022]

6). GSTIN is a unique 10-digit number. (State whether true or false)
    [GU BCom 2022]

7). GST has removed the effect of __________ taxes. (Fill in the blank)
    [GU BCom 2022]

8). GST was introduced in India with effect from __________. (Fill in the blank)
    [GU BCom 2022]

9). France was the first country to implement GST in the year __________. (Fill in the blank)
    [GU BCom 2022]

10). The name of the first Chairperson of the GST Council was __________. (Fill in the blank)
      [GU BCom 2022]

Section 2: Questions Carrying 2 Marks (Short Answer, ~50 words)

1). What is Input Tax Credit?
    [GU BCom 2022]

2). Explain the meaning of 'aggregate turnover' under GST laws.
    [GU BCom 2022]

3). What is the dual GST model?
    [GU BCom 2022]

4). Mention two commodities that are kept outside the scope of GST.
    [GU BCom 2018]

5). What is the consumption type of VAT?
    [GU BCom 2018]

6). When can a "Bill of Supply" be issued?
    [GU BCom 2018]

7). Mention the persons who are not liable for GST registration.
    [GU BCom 2018]

8). What are zero-rated supplies under the GST Act?
    [GU BCom 2018]

Section 3: Questions Carrying 5 Marks (Descriptive, ~150-200 words)

1). Explain briefly the main features of VAT.
    [GU BCom 2018]

2). What are the roles of the GST Council?
    [GU BCom 2018]

3). What is a tax invoice? When should a tax invoice be issued for the supply of goods?
    [GU BCom 2018]

4). What are the differences between a Casual Taxable Person and a Non-resident Taxable Person?
    [GU BCom 2018]

5). Write a short note on "E-WAY Bill".
    [GU BCom 2018]

6). What is Aggregate Turnover? Mention the items that are not considered while calculating Aggregate Turnover.
    [GU BCom 2018]

7). Briefly explain any five salient features of GST.
    [GU BCom 2022]

8). Briefly explain any five advantages of registration under GST laws.
    [GU BCom 2022]

Section 4: Questions Carrying 10 Marks (Detailed Discussion, ~250-300 words)

1). Mention the main features of GST. Explain the benefits likely to accrue to all stakeholders because of the introduction of GST in India.
    [GU BCom 2018]

2). Explain with hypothetical examples how the dual GST Model works while calculating CGST, SGST, UGST, and IGST.
    [GU BCom 2018]

3). Write short notes on the following as per the GST Act:
      (a) Business vertical
      (b) Capital goods
      (c) Adjudicating authority
      (d) Place of business
    [GU BCom 2018]

4). Briefly describe the history of Goods and Services Tax in India.
    [GU BCom 2022, 2024]

5). Write a comprehensive note on the persons who are not liable for registration under the Goods and Service Tax Act.
    [GU BCom 2022]

6). Describe in brief the history of GST in India.
    [GU BCom 2023]

7). Discuss the shortcomings of the old regime of indirect taxes.
    [GU BCom 2023]

8). Describe in brief the reasons for the introduction of GST in India.
    [GU BCom 2023]

Unit 6: Registration, Levy and Collection of Tax under GST

Syllabus Topics:

• Concept of Tax Invoice under GST Section 31

• Meaning, Eligibility, and Conditions for taking Input Tax Credit

• Threshold Limits for Registration, Persons liable for Registration, Persons not liable for Registration, Compulsory Registration in Certain Cases, Procedure for Registration, Deemed Registration

• Rates structure of GST, Composition Scheme under GST

Section 1: True/False, Fill in the Blanks, MCQs (1 Mark Each)

Original Questions from Previous Years:

1). Can an unregistered person issue a tax invoice? (State whether true or false)
    Syllabus Topic: Concept of Tax Invoice under GST Section 31
    [GU BCom 2018]

2). GST threshold limit for registration of North Eastern States is __________ (Fill in the blank)
    Syllabus Topic: Threshold Limits for Registration
    [GU BCom 2018]

3). GST is a __________ based tax on consumption of goods and services. (Fill in the blank)
    Syllabus Topic: Rates structure of GST (Contextual levy aspect)
    [GU BCom 2018]

4). A supplier must issue a tax invoice under Section 31 of the GST Act for every supply of goods or services. (State whether true or false)
    Syllabus Topic: Concept of Tax Invoice under GST Section 31

5). Input Tax Credit can be claimed without a valid tax invoice. (State whether true or false)
    Syllabus Topic: Meaning, Eligibility and Conditions for taking Input Tax Credit

6). Compulsory registration under GST is required for casual taxable persons. (State whether true or false)
    Syllabus Topic: Compulsory Registration in Certain Cases

7). The Composition Scheme under GST is available to all registered persons irrespective of turnover. (State whether true or false)
    Syllabus Topic: Composition Scheme under GST

8). Deemed registration under GST occurs if the tax authority does not respond within __________ days of application. (Fill in the blank)
    Syllabus Topic: Deemed Registration

9). Persons liable for registration under GST include those making inter-state supplies. (State whether true or false)
    Syllabus Topic: Persons liable for Registration

10). The GST rate slab for luxury goods is __________ (Fill in the blank with the highest applicable rate as per the current structure).
    Syllabus Topic: Rates structure of GST

Section 2: Questions Carrying 2 Marks (Short Answer, ~50 words)

Original Questions from Previous Years:

1). What is Input Tax credit?
    Syllabus Topic: Meaning, Eligibility and Conditions for taking Input Tax Credit
    [GU BCom 2022]

2). Explain the threshold limits for registration under the GST Act.
    Syllabus Topic: Threshold Limits for Registration
    [GU BCom 2024]

3). What is the purpose of a Tax Invoice under Section 31 of the GST Act?
    Syllabus Topic: Concept of Tax Invoice under GST Section 31

4). State two conditions for claiming Input Tax Credit under the GST Act.
    Syllabus Topic: Meaning, Eligibility and Conditions for taking Input Tax Credit

5). Who is required to register compulsorily under GST, regardless of turnover?
    Syllabus Topic: Compulsory Registration in Certain Cases

6). Define 'Deemed Registration' under the GST Act.
    Syllabus Topic: Deemed Registration

7). What is the Composition Scheme under GST? State its primary benefit.
    Syllabus Topic: Composition Scheme under GST

Section 3: Questions Carrying 5 Marks (Descriptive, ~150-200 words)

1). Write a brief note on the threshold limits for registration under GST.
    Syllabus Topic: Threshold Limits for Registration
    [GU BCom 2022]

2). Briefly explain the persons who are not liable to registration under the GST Act.
    Syllabus Topic: Persons not liable for Registration
    [GU BCom 2024]

3). Explain the concept of Tax Invoice under Section 31 of the GST Act.
    Syllabus Topic: Concept of Tax Invoice under GST Section 31

4). Discuss the rates structure of GST in India.
    Syllabus Topic: Rates structure of GST

5). Explain the eligibility criteria for claiming Input Tax Credit under the GST Act.
    Syllabus Topic: Meaning, Eligibility and Conditions for taking Input Tax Credit

6). Discuss the circumstances requiring compulsory registration under the GST Act.
    Syllabus Topic: Compulsory Registration in Certain Cases

7). Describe the process of deemed registration under the GST Act and its significance.
    Syllabus Topic: Deemed Registration

8). Explain the features of the Composition Scheme under GST and who can opt for it.
    Syllabus Topic: Composition Scheme under GST

9). Discuss the role of persons liable for registration in ensuring GST compliance.
    Syllabus Topic: Persons liable for Registration

Section 4: Questions Carrying 10 Marks (Detailed Discussion, ~250-300 words)

1). Discuss the procedure for obtaining registration under GST Act.
    Syllabus Topic: Procedure for Registration
    [GU BCom 2018]

2). What is Input Tax credit? Explain the conditions and documents required for claiming Input Tax Credit.
    Syllabus Topic: Meaning, Eligibility and Conditions for taking Input Tax Credit
    [GU BCom 2018]

3). Mention the provisions of the AGST Act, 2017, relating to apportionment of credit and blocked credit.
    Syllabus Topic: Meaning, Eligibility and Conditions for taking Input Tax Credit
    [GU BCom 2018]

4). Give the meaning of assessment. Mention the various types of assessment under the AGST Act, 2017.
    Syllabus Topic: Levy and Collection (implied)
    [GU BCom 2018]

5). Mention different rates structures of GST. Explain the activities to be treated as the supply of goods or the supply of services.
    Syllabus Topic: Rates structure of GST
    [GU BCom 2018]

6). Explain the eligibility and conditions for availing Input Tax Credit under GST.
    Syllabus Topic: Meaning, Eligibility and Conditions for taking Input Tax Credit
    [GU BCom 2022]

7). Explain the meaning of the composition scheme under GST. What are the conditions for opting for the composition scheme?
    Syllabus Topic: Composition Scheme under GST
    [GU BCom 2022]

8). Discuss the importance of Tax Invoices under Section 31 of the GST Act in the levy and collection process.
    Syllabus Topic: Concept of Tax Invoice under GST Section 31

9). Explain the threshold limits for registration under GST and their implications for small businesses.
    Syllabus Topic: Threshold Limits for Registration

10). Describe the procedure and conditions for compulsory registration under GST, with examples of applicable cases.
    Syllabus Topic: Compulsory Registration in Certain Cases

-0000-

Must Explore: GU BCom 4h Sem Direct & Indirect Taxes Complete Notes

How to Score Well in Direct & Indirect Tax Exam?

To achieve high marks in the Direct & Indirect Tax exam, follow these key strategies:

✅ Study Important Questions – Focus on well-researched important questions Provided by The Treasure Notes that frequently appear in exams.

✅ Refer to Previous Year Papers – Solving past question papers helps understand the exam pattern and important topics.

✅ Use Solved Question Papers & Notes – Well-prepared study materials can simplify complex topics.

✅ Download Our Self-Study Guide – Our Most Important Compilation 2025 covers all essential topics for better revision.

Gauhati University Direct & Indirect Tax Question Papers

• Direct & Indirect Tax Question Paper 2013
• Direct & Indirect Tax Question Paper 2014
• Direct & Indirect Tax Question Paper 2015
• Direct & Indirect Tax Question Paper 2016
• Direct & Indirect Tax Question Paper 2017
• Direct & Indirect Tax Question Paper 2018
• Direct & Indirect Tax Question Paper 2022 (Coming Soon)
• Direct & Indirect Tax Question Paper 2023 (Coming Soon)
• Indirect Tax Laws Question Paper 2024
• Direct & Indirect Tax Model Question Paper 2025

For detailed study materials, notes, and expert solutions, visit Gauhati University BCom 4th Sem. Study Materials Page.

Conclusion

These important questions cover key areas from Income Tax, GST, and Customs Law, ensuring a comprehensive understanding of taxation concepts. By preparing these topics thoroughly, students can boost their confidence and score well in their exams. For detailed notes, study materials, and previous year question papers, visit The Treasure Notes.