CA Intermediate Taxation - GST Ch 11: Payment of Tax, TDS/TCS & Returns MCQ tests
Chapters covered
- Taxation - GST Ch 11: Payment Tds Returns (80 Q)
Practice tests
- Taxation - GST Ch 11: Payment Tds Returns - Test 1
40 marks, 45 minutes, 20 questions - Taxation - GST Ch 11: Payment Tds Returns - Test 2
40 marks, 45 minutes, 20 questions - Taxation - GST Ch 11: Payment Tds Returns - Test 3
40 marks, 45 minutes, 20 questions - Taxation - GST Ch 11: Payment Tds Returns - Test 4
40 marks, 45 minutes, 20 questions
Answer keys
Every question with the correct answer, the working behind it and the authority it rests on.
- Taxation - GST Ch 11: Payment Tds Returns - Test 1 — answers
20 questions, answers, explanations and the authorities they rest on - Taxation - GST Ch 11: Payment Tds Returns - Test 2 — answers
20 questions, answers, explanations and the authorities they rest on - Taxation - GST Ch 11: Payment Tds Returns - Test 3 — answers
20 questions, answers, explanations and the authorities they rest on - Taxation - GST Ch 11: Payment Tds Returns - Test 4 — answers
20 questions, answers, explanations and the authorities they rest on
About this paper
Chapter-wise practice tests for Chapters 13, 14 & 15: Payment of Tax, TDS/TCS under GST, and Returns for CA Intermediate Paper 3 Taxation (May 2027 attempt). Covers electronic cash ledger, electronic credit ledger, order of utilization of ITC u/s 49, 49A, 49B & Rule 88A, interest on delayed payment u/s 50 (net cash liability rule), TDS u/s 51 @ 2%, TCS u/s 52, and monthly/quarterly returns (GSTR-1, GSTR-3B, QRMP scheme, IFF, annual return GSTR-9) and late fee u/s 47.
Tests here: 4 tests, 80 questions in all, 20 questions in 14 case scenarios in each test, 45 minutes and 40 marks each, no negative marking. After you submit you see your score, a chapter-wise and difficulty-wise breakdown, and an explanation for every question.
Law and standards used: Central Goods and Services Tax Act, 2017 & Integrated Goods and Services Tax Act, 2017; Finance Act, 2026 amendments and statutory circulars/notifications up to 31st October 2026; ICAI CA Intermediate Study Material (May 2027 Examination).
Questions people ask
What is the pattern of this chapter-wise test series for Taxation - GST Ch 11: Payment of Tax, TDS/TCS & Returns?
Each test contains 20 questions totaling 40 marks in 45 minutes, strictly following ICAI New Scheme case scenarios and analytical MCQs with 2 marks per question and no negative marking.
Which syllabus and study material apply to these questions?
The questions are strictly mapped to the June/July 2026 ICAI Study Material for CA Intermediate Paper 3 Taxation, governed by the Finance Act 2026 (AY 2027-28 for Income Tax; CGST/IGST circulars up to October 2026 for GST) for the May 2027 examination attempt.
Can I sit these tests in both exam and practice modes?
Yes. Practice mode offers immediate statutory feedback, section citations, and trap explanations after each question. Exam mode simulates real exam pressure with a live timer and issues a downloadable performance certificate.
Practice test by HeyArtha. Not issued by or affiliated with ICAI.