CA Inter Taxation - GST MCQ Test 3

The charge and place of supply, registration, deduction of tax at source and the monthly return are the subjects you apply in this GST test. It carries 8 questions for 15 marks, with a time limit of 30 minutes, and it is set for CA Intermediate Group 1 students preparing for the January 2027 attempt. The chapters covered are Chapter 2 - Supply under GST, Chapter 3 - Charge of GST, Chapter 4 - Place of Supply, Chapter 6 - Time of Supply, Chapter 14 - Tax Deduction at Source and Collection of Tax at Source and Chapter 15 - Returns. The questions sit in three case scenarios: a buyer's purchase of a production-line unit, a gift hamper and legal services, a public works contract with collection at source, and a monthly filer preparing a return. The law basis is the CGST Act 2017, IGST Act 2017 and CGST Rules as amended by Finance Act 2025, notifications and circulars effective up to 28 February 2026. There is no negative marking, so a wrong answer costs nothing. Questions are prepared with AI tools and cross-checked by independent solvers; they are not reviewed by a Chartered Accountant.

The paper asks you to classify a bundled supply, decide who pays the tax where reverse charge applies, fix the place and the time of supply, work out tax deducted at source and tax collected at source, and note the date for the monthly return. The 8 questions sit in three case scenarios: a buyer's purchase of a production-line unit, a hamper and legal services, a public works contract with collection at source, and a monthly filer preparing a return.

There are 8 questions and the paper carries 15 marks. Seven questions are worth 2 marks each and the last one is worth 1 mark. The time limit is 30 minutes. In exam mode the paper is timed and marked once at the end, so you can move between questions and return to any of them before the time is up.

The chapters covered are Chapter 2 - Supply under GST, Chapter 3 - Charge of GST, Chapter 4 - Place of Supply, Chapter 6 - Time of Supply, Chapter 14 - Tax Deduction at Source and Collection of Tax at Source, and Chapter 15 - Returns. The questions draw on all six, so a gap in any one of them will cost you marks. Read the scenario before you start answering.

The law basis is the CGST Act 2017, IGST Act 2017 and CGST Rules as amended by Finance Act 2025, with notifications and circulars effective up to 28 February 2026. The content is stated as at 31 October 2026. Where a notification or a circular changes a rule, the change as at that date is applied in the questions, so work from your study material and the applicable statutory update.

Each question sits inside a short case scenario. You read a passage of facts, which gives the names of the parties, the amounts and the dates, and then apply the law to those facts. One passage is shared by the questions that follow it, so the same scenario usually carries more than one question. Work through the passage once and note the key figures and dates before you look at the options.

Two questions ask you to work out amounts rather than pick a rule. One asks for the tax deducted at source and the tax collected at source for a month, where you must read the threshold from the facts and reduce the collections by the value of goods returned. Another asks for the date on which a monthly return has to be furnished. The other questions test classification, liability, place of supply and time of supply.

No. There is no negative marking, so a wrong answer costs nothing. Each question carries the marks set out above and the paper is marked on that basis. If you are unsure of an option, attempt it rather than leave it blank, because an attempt that turns out wrong does not reduce your score.

Yes. In practice mode there is no timer, and you can read the explanation for every answer as you go, so you can pause and work through the questions at your own pace. In exam mode the paper is timed and marked once at the end, and you get a certificate carrying your name and score when the paper closes.

No sign-up is needed and there is no payment. Nothing about a student is stored on a server. You can open the paper, attempt it and read the result without creating an account, and the same applies to the timed mode and the untimed mode alike.

No. This is a practice test by HeyArtha. It is not issued by or affiliated with ICAI, and it is written for students of CA Intermediate Group 1 preparing for the January 2027 attempt. Use it alongside your study material and the applicable statutory update, and check the position of each rule as at the date stated in the paper.