GST Law And Practice Important Questions 2025 [Dibrugarh University: BCom 6th Semester CBCS]

Are you preparing for the Dibrugarh University BCom 6th Semester CBCS pattern GST Law and Practice examination? In this post, we have provided the most important questions for your upcoming exam in 2025. GST Law and Practice is a key subject that helps you understand India’s tax system. It’s not just important for passing your exams but also for jobs in accounting and tax later. Let’s look at these simple questions to help you study!

Dibrugarh University: BCom 6th Semester (CBCS)
GST Law And Practice Important Questions 2025

Unit 1: Concept and Features of Indirect Taxes

Syllabus Topics: Concept and features of indirect taxes; History of indirect taxes in India; Principal indirect taxes in India; Direct and indirect taxes

Section 1: Objective Type Questions (1 Mark Each)

1). Indirect taxes are levied on ______ rather than income or profits.

2). The incidence of indirect taxes can be shifted to the ______.

3). ______ taxes are paid directly to the government by the taxpayer.

4). The concept of cascading effect refers to ______ taxation. (DU BCom 2023)

5). In India, GST replaced multiple ______ taxes.

6). The history of indirect taxes in India dates back to the ______ period. (DU BCom 2022)

7). Excise duty was a tax levied on ______ of goods.

8). VAT stands for ______.

9). True or False: Indirect taxes do not affect the prices of goods and services. (DU BCom 2024)

10). True or False: Direct taxes are progressive in nature.

11). True or False: Control over indirect taxes is relatively easy compared to direct taxes. (DU BCom 2024)

12). True or False: Service tax was a direct tax in India.

13). The principal indirect tax before GST on imports was ______.

14). True or False: Indirect taxes are regressive in nature.

15). The ______ tax was introduced in India to replace sales tax.

Section 2: Short Notes (4 Marks Each)

1). Write short notes on the cascading effect of tax. (DU BCom 2023)

2). Write short notes on the features of indirect taxes.

3). Write short notes on direct taxes.

4). Write short notes on indirect taxes.

5). Write short notes on the distinction between direct and indirect taxes. (DU BCom 2022, 2023)

6). Write short notes on the history of indirect taxes in India. (DU BCom 2022, 2023)

7). Write short notes on excise duty.

8). Write short notes on Value Added Tax (VAT).

9). Write short notes on service tax.

10). Write short notes on customs duty.

11). Write short notes on sales tax.

12). Write short notes on the advantages of indirect taxes.

13). Write short notes on the disadvantages of indirect taxes.

14). Write short notes on the principal indirect taxes in the pre-GST era.

Section 3: Detailed Questions (14 Marks Each)

1). What is a tax? Discuss its various types and distinguish between direct and indirect taxes in detail. (DU BCom 2022, 2023)

2). What are indirect taxes? Explain their features and evaluate their advantages and disadvantages in the Indian context.

3). What are direct taxes and indirect taxes? Compare their features and explain their economic impact on taxpayers. (DU BCom 2022, 2023)

4). Trace the evolution of indirect taxes in India from ancient times to the pre-GST regime, highlighting key milestones. (DU BCom 2022, 2023)

5). Enumerate the principal indirect taxes in India before GST. Discuss their structure and the challenges they posed. (DU BCom 2023)

6). What is taxation? Explain its objectives and discuss the essentials of a sound tax system with reference to indirect taxes.

Unit 2: Goods and Services Tax (GST) Laws in India

Syllabus Topics: Concept of GST; Need for GST in India; Framework of GST as introduced in India; Benefit of GST

Section 1: Objective Type Questions (1 Mark Each)

1). GST is a tax based on ______ of goods and services. (DU BCom 2023)

2). GST number has ______ digits. (DU BCom 2023)

3). The Indian GST model is chosen from ______ country model. (DU BCom 2023)

4). The full form of GSTIN is ______. (DU BCom 2022)

5). True or False: GST is a destination-based tax. (DU BCom 2022)

6). True or False: GST registration certificate is valid for 5 years. (DU BCom 2022)

7). Task Force, 2004 recommended the integration of ______ taxes into GST. (DU BCom 2022)

8). In India, GST is a ______ tax with Central and State components. (DU BCom 2022)

9). True or False: There are four types of GST levied in India. (DU BCom 2022)

10). True or False: The Union Finance Minister is the Chairperson of the GST Council. (DU BCom 2023)

11). GST replaced ______ indirect taxes in India.

12). True or False: GST eliminates the cascading effect of taxes.

13). The concept of GST was first introduced in India in the year ______.

14). True or False: GST benefits only the Central Government.

15). GST aims to create a ______ market in India.

Section 2: Short Notes (4 Marks Each)

1). Write short notes on the dual model of GST. (DU BCom 2022)

2). Write short notes on the GST network. (DU BCom 2022)

3). Write short notes on the cascading effect of tax. (DU BCom 2023)

4). Write short notes on the concept of GST.

5). Write short notes on the need for GST in India.

6). Write short notes on the benefits of GST.

7). Write short notes on the framework of GST in India.

8). Write short notes on the taxes subsumed under GST.

9). Write short notes on the destination-based nature of GST.

10). Write short notes on the evolution of GST in India.

11). Write short notes on the GST Council. (DU BCom 2023)

12). Write short notes on the limitations of the pre-GST regime.

Section 3: Detailed Questions (14 Marks Each)

1). What is GST? What are its features? Which taxes have been subsumed by GST? (DU BCom 2022)

2). GST is a destination-based tax. Enumerate the statement and explain its implications. (DU BCom 2022)

3). Explain the need and importance of GST in India. Discuss its role in tax reform.

4). Explain the benefits of GST for (a) Business & Industry, (b) Central and State Government, (c) Consumers.

5). What was the pre-GST regime indirect tax structure? Explain the limitations that led to the implementation of GST. (DU BCom 2022)

6). Discuss the challenges faced by the government in implementing GST in India.

7). Write a detailed note on the framework of GST as introduced in India.

8). Explain the evolution of GST in India from its conceptualization to implementation.

Unit 3: Constitutional Aspects of GST; Authorities under GST Laws

Syllabus Topics: Constitutional aspects of GST; Authorities under GST Laws; Levy and collection of CGST and IGST; (a) Application of CGST/IGST law, (b) Concept of supply including composite and mixed supplies, (c) Charge of tax, (d) Exemption from tax, (e) Composition levy

Section 1: Objective Type Questions (1 Mark Each)

1). The GST Council is chaired by the ______. (DU BCom 2023)

2). True or False: The GST Council includes State Finance Ministers. (DU BCom 2022)

3). GST was introduced through the ______ Amendment Act. (DU BCom 2022)

4). True or False: CGST is levied by the State Government. (DU BCom 2022)

5). IGST stands for ______.

6). True or False: Composite supply includes two or more taxable supplies. (DU BCom 2023)

7). The power to levy GST is derived from Article ______ of the Constitution.

8). True or False: Composition levy is available to all taxpayers.

9). GST officers have the power of ______ and seizure. (DU BCom 2023)

10). True or False: Exemptions from GST are decided by individual states.

11). The concept of supply under GST includes ______ supplies. (DU BCom 2022)

12). True or False: GST laws apply uniformly across India.

13). The ______ is responsible for the IT backbone of GST.

14). True or False: Mixed supply is taxed at the highest applicable rate. (DU BCom 2023)

15). Composition levy is designed for ______ taxpayers.

Section 2: Short Notes (4 Marks Each)

1). Write short notes on the dual system of GST. (DU BCom 2023)

2). Write short notes on deemed supply under GST. (DU BCom 2023)

3). Write short notes on the GST Council. (DU BCom 2022, 2023)

4). Write short notes on the casual taxable person. (DU BCom 2023)

5). Write short notes on constitutional aspects of GST. (DU BCom 2022)

6). Write short notes on authorities under GST laws. (DU BCom 2023)

7). Write short notes on levy and collection of CGST.

8). Write short notes on levy and collection of IGST.

9). Write short notes on the concept of supply under GST. (DU BCom 2022)

10). Write short notes on composite supply. (DU BCom 2023)

11). Write short notes on mixed supply. (DU BCom 2023)

12). Write short notes on exemptions from GST.

13). Write short notes on the composition levy.

14). Write short notes on the powers of GST officers. (DU BCom 2023)

Section 3: Detailed Questions (14 Marks Each)

1). Write a detailed note on the constitutional aspects of GST in India. (DU BCom 2022)

2). Discuss the powers of GST officers relating to inspection, search, and seizure. (DU BCom 2022, 2023)

3). Explain the role and structure of the GST Council and GSTN in the GST framework. (DU BCom 2022)

4). Define the scope of supply under GST law. Discuss activities treated as a supply of goods or services. (DU BCom 2022)

5). Distinguish between composite supply and mixed supply under GST with examples. (DU BCom 2023)

6). Discuss the levy and collection of CGST and IGST under GST laws in India.

7). What is the composition levy under GST? Explain its rules and eligibility criteria.

8). Explain the application of CGST and IGST laws, including exemptions and charges of tax.

Unit 4: Basic Concepts of Time and Value of Supply, Input Tax Credit; Computation of GST Liability

Syllabus Topics: Registration; Tax invoice; Credit and debit notes; Electronic way bill; Returns; Payment of tax including reverse charge; Basic concepts of time and value of supply; Input tax credit; Computation of GST liability

Section 1: Objective Type Questions (1 Mark Each)

1). True or False: Input tax credit can be claimed on tax paid on advance receipts. (DU BCom 2023)

2). Filing of GSTR-3B is compulsory for all taxpayers even if there is no ______ activity. (DU BCom 2023)

3). The due date for filing an annual return under GST is ______. (DU BCom 2022)

4). True or False: Registration under GST is mandatory for all businesses.

5). An e-way bill is required for the movement of goods worth more than Rs. ______. (DU BCom 2022)

6). True or False: A reverse charge applies when the recipient pays the tax instead of the supplier.

7). The time of supply of goods is determined by the date of ______.

8). True or False: Credit notes are issued when the taxable value increases.

9). Input tax credit is available only if the supplier has paid the ______.

10). True or False: Tax invoices must be issued within 30 days of supply.

11). The value of supply under GST includes ______.

12). True or False: GST liability can be paid through input tax credit.

13). ______ return is filed monthly by registered taxpayers under GST.

14). True or False: E-way bills are not required for intra-state movement of goods.

15). The concept of reverse charge was introduced to ensure tax compliance in ______ supplies.

Section 2: Short Notes (4 Marks Each)

1). Write short notes on input tax credit. (DU BCom 2022)

2). Write short notes on electronic way bill. (DU BCom 2022)

3). Write short notes on composition scheme under GST. (DU BCom 2024)

4). Write short notes on credit and debit notes. (DU BCom 2024)

5). Write short notes on registration under GST.

6). Write short notes on tax invoice.

7). Write short notes on time of supply.

8). Write short notes on the value of supply.

9). Write short notes on the reverse charge mechanism.

10). Write short notes on GST returns.

11). Write short notes on payment of tax under GST.

12). Write short notes on eligibility for input tax credit. (DU BCom 2023)

13). Write short notes on the amendment of GST registration.

14). Write short notes on the cancellation of GST registration.

15). Write short notes on the bill of supply.

Section 3: Detailed Questions (14 Marks Each)

1). Explain the mechanism for claiming an input tax credit under the CGST Act, 2017 while making payment of taxes. (DU BCom 2023)

2). Who are required to file annual returns under GST? Discuss the procedure and due dates for filing various GST returns. (DU BCom 2022)

3). Discuss the provisions for determining the time of supply of goods and services under GST laws. (DU BCom 2024)

4). What is the procedure for obtaining registration under the GST Act? Explain the advantages of taking registration.

5). What is input tax credit? Explain the conditions and eligibility for claiming input tax credit under GST. (DU BCom 2023)

6). What is an e-way bill? Discuss its purpose, generation process, and cases where it is not required. (DU BCom 2022)

7). Explain the provisions under the GST Act for tax invoices, credit notes, and debit notes.

8). Discuss the concept of value of supply under GST. Explain the factors included in determining taxable value.

9). What is the reverse charge mechanism under GST? Explain its application and significance.

10). Discuss the various returns to be filed under GST, along with their due dates and significance. (DU BCom 2022)

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Final Words

GST Law and Practice is not hard if you prepare well. These questions will help you study the main ideas and do great in your Dibrugarh University exams. Start early, practice a lot, and ask for help if stuck. Good luck!