The second half of the GST syllabus is compliance: input tax credit, registration, invoices, e-way bills, payment and returns. These chapters are full of numbers and time limits, which makes them reliable MCQ territory. Here are ten questions in the case-scenario style ICAI uses. Aim to finish in 12 minutes.
Input tax credit
Question 1
Why
Where goods against one invoice are received in lots or instalments, credit is available only on receipt of the last lot (first proviso to section 16(2)).
Question 2
Why
Section 16(3) denies credit on the tax component of capital goods when depreciation has been claimed on that component under the Income-tax Act.
Question 3
Why
Tax under reverse charge must be paid in cash. The credit ledger can be used only for output tax. Once paid, the company can take credit of the tax if eligible.
Registration
Question 4
Why
When the application is made within 30 days of becoming liable, registration is effective from the date of liability. If applied later, it is effective from the date of grant.
Question 5
Why
Casual taxable persons and non-resident taxable persons must apply at least 5 days before commencing business, and registration is compulsory for them under section 24 regardless of turnover.
E-way bill
Question 6
Why
One day for the first 200 km and one more day for every further 200 km or part. 500 km is 200 + 200 + 100, so 3 days (ICAI example).
Returns and payment
Question 7
Why
Quarterly GSTR-1 under QRMP is due by the 13th of the month after the quarter. Monthly GSTR-1 is due by the 11th.
Question 8
Why
The QRMP scheme is available to registered persons with aggregate turnover up to ₹5 crore in the preceding financial year, and the option is exercised GSTIN-wise.
Question 9
Why
Composition taxpayers pay tax every quarter through CMP-08 by the 18th of the month after the quarter. GSTR-4 is the annual return, due by 30 June.
Question 10
Why
Interest at 18% runs from 21 February to 15 April, 54 days, on the cash portion: ₹36,500 × 18% × 54/365 = ₹972 (ICAI illustration).
How did you do?
- 9–10 correct: strong on compliance chapters. Spend your time on exemptions and computation questions.
- 6–8 correct: re-read the explanations, then the linked posts below.
- 5 or fewer: revise the time limits as one table and re-attempt in two days.
Revise the topics behind these questions
- Input tax credit conditions under section 16
- GST registration limit: ₹10 lakh, ₹20 lakh or ₹40 lakh?
- E-way bill under GST: limit, validity and who generates it
- GST return due dates on one page
- Payment of GST: ledgers, set-off order and interest
Free for the May 2027 batch
Learn GST the way it is applied at work
CA Inter GST (Paper 3, Section B) by CA Vivek Kumar: short lectures in Hinglish, a concept-check MCQ after every concept, study notes, revision notes and past-paper practice for every chapter.
Note
Questions are based on Chapters 8, 9, 12, 13 and 15 of the ICAI BoS Study Material, Intermediate Paper 3 Section B, for May 2027, September 2027 and January 2028 (law as amended up to 30.04.2026). Last reviewed 15 October 2026.