CA Inter Taxation - GST MCQ Test 4

An introduction to GST, registration, input tax credit, tax invoices and the records you must keep form the basis of 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 1 – GST in India – An Introduction, Chapter 8 – Input Tax Credit, Chapter 9 – Registration, Chapter 10 – Tax Invoice; Credit and Debit Notes and Chapter 11 – Accounts and Records. The questions sit in three case scenarios: a manufacturer with an additional place of business, a supplier selling across States, and a supplier dispatching goods to a customer. 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 fix the month in which input tax credit arises when goods arrive in lots, to apply the blocked credit rules, to work out the credit to be reversed when an invoice is not paid in full, to find the part of the output tax to be paid from the cash ledger, to read the registration conditions, to state where records are kept and for how long, and to note when a tax invoice must be issued.

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 1 – GST in India – An Introduction, Chapter 8 – Input Tax Credit, Chapter 9 – Registration, Chapter 10 – Tax Invoice; Credit and Debit Notes, and Chapter 11 – Accounts and Records. The questions draw on all five, 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.

Three questions ask you to work out amounts. One covers the credit that has to be reversed where only part of an invoice was paid within 180 days, and you must reverse only the share that corresponds to the unpaid part. Another covers the minimum output tax to be paid through the electronic cash ledger for a month. The third asks for the date on which a tax invoice has to be issued where goods are removed for 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.