This book is a ‘do-it-yourself’ guide for aspiring GST Practitioners, where legal provisions are provided in a concise & precise manner, without tampering with the intent and spirit of the GST Laws. The Present Publication is the 4th Edition, amended up to 27th August 2020, with the following noteworthy features: · Bulleted explanation on the entire gamut of GST Laws · Includes Section-Wise key points containing provisions of the CGST Act, SGST Act, IGST Act, UTGST Act, GST (Compensation) Act and Rules with comments · Coverage of 5,500 + MCQs · Provides for the reasoning for the MCQ’s for more clarity · Tables, flowcharts & diagrams for easy understanding of the GST Laws · All the latest developments in the GST Laws including latest Circulars, Order & Notifications issued up to 27th August, 2020 · Contents of the books are as follows: o GST Basics o Preliminary o IGST Act, 2017 o GST (Compensation to States) Act, 2017 o Industry-Specific Provisions o Appendices § Form GSTR-9 § Form GSTR-9C

2. © Taxmann
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Taxmann Publications (P.) Ltd.
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Disclaimer
Every effort has been made to avoid errors or omissions in this publication. In spite of this,
errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice
which shall be taken care of in the next edition. It is notified that neither the publisher nor the
author or seller will be responsible for any damage or loss of action to any one, of any kind, in
any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check
all the facts, law and contents of the publication with original Government publication or
notifications.
No part of this book may be reproduced or copied in any form or by any means [graphic,
electronic or mechanical, including photocopying, recording, taping, or information retrieval
systems] or reproduced on any disc, tape, perforated media or other information storage
device, etc., without the written permission of the publishers. Breach of this condition is liable
for legal action.
All disputes are subject to Delhi jurisdiction only.

3. It gives us immense pleasure to present the 4th edition to our book
namely “GST Practitioners Question Bank with Quick Exam
Guide” strictly as per the prescribed syllabus for Goods and Services
Tax Practitioners (GSTPs) exam.
Salient features:
Bulleted explanation on entire gamut of GST laws
Includes SECTION-WISE key points containing provisions of the
CGST Act, SGST Act, IGST Act, UTGST Act, GST (Compensation)
Act & Rules with comments
Contains more than 5550 MCQs
Provides for the reasoning for the MCQ’s for more clarity
Tables, flowcharts & diagrams for easy understanding of the GST
laws
All the latest developments in the GST laws including latest cir-
culars, orders & notifications issued upto 27th August 2020
This book is indeed ‘Do-it-Yourself’ guide for the aspiring GST
Practitioners. It provides for the legal provisions in concise & precise
manner covering a comprehensive coverage of all the provisions of
GST laws without tempering with the intent and spirit of the law.
Further, for more clarity in respect to the provisions of the law, video
on the same topic can be easily viewed on YouTube channel namely,
TAX WITHOUT TEARS.
My Parents and my family are a constant source of encouragement
and inspiration to complete the book. I would be failing in my duty if
I do not thank and acknowledge the efforts of my Tax Without Tears
team who have constantly and relentlessly made contribution, as well
as meticulously reviewed and edited the book.
I-7
Preface to Fourth Edition

4. I’m very thankful to my dedicated staff Ms. Krispi Aggarwal &
the Taxmann’s team i.e. Mr. Rakesh Bhargava, Mr. Mitrapal
Yadav, Mr. Santosh Bhardwaj and the editorial team who are
instrumental in making the present book by their continuous efforts
of review.
Suggestions and criticism from all readers would be highly
appreciated and acknowledged.
Place : New Delhi CA. DIVYA BANSAL
Date : 27-08-2020
I-8

5. About the Author I-5
Preface to Fourth Edition I-7
Preamble I-9
PART A
GST BASICS
Chapter 1
3
Chapter 2
33
PART B
PRELIMINARY
Chapter 3
45
Chapter 4
70
Chapter 5
75
Chapter 6
199
Chapter 7
274
I-33
Chapter-heads

6. Chapter 8
319
Chapter 9
384
Chapter 10
415
Chapter 11
438
Chapter 12
494
Chapter 13
549
Chapter 14
608
Chapter 15
639
Chapter 16
650
Chapter 17
714
Chapter 18
748
Chapter 19
765
Chapter 20
789
Chapter 21
827
Chapter 22
856
Chapter 23
884
I-34

7. PART C
IGST ACT, 2017
Chapter 24
925
Chapter 25
932
Chapter 26
934
Chapter 27
941
Chapter 28
948
Chapter 29
992
Chapter 30
997
Chapter 31
1008
Chapter 32
1015
PART D
GST (COMPENSATION TO STATES) ACT, 2017
Chapter 33
1023
PART E
INDUSTRY SPECIFIC PROVISIONS
Chapter 34
1039
I-35

8. Chapter 35
1047
Chapter 36
1058
Chapter 37
1065
Chapter 38
1071
Chapter 39
1079
Chapter 40
1088
Chapter 41
1101
Chapter 42
1106
Chapter 43
1115
Chapter 44
1125
Chapter 45
1134
Chapter 46
1143
Chapter 47
1153
Chapter 48
1165
Chapter 49
1177
I-36

9. Chapter 50
1182
APPENDICES
FORM GSTR-9 1201
FORM GSTR-9C 1213
I-37

10. TIME & VALUE OF SUPPLY
CHAPTER
6
TIME OF SUPPLY (SECTIONS 12 TO 14 OF THE CGST ACT, 2017)
13.10.2017
15.11.2017
199
SAMPLE CHAPTER

11. 200
a
b

12. 201
-

13. 202

14. 203
VALUE OF SUPPLY (Section 15 of the CGST Act, 2017 r/w rules 27
to 35 of the CGST Rules, 2017)

15. 204
-

16. 205
Provided

17. 206
-

18. 207
i.e.
-
Status of defaulting
borrower
Purchase price in hands of lender i.e.
person repossessing such goods
-
- -

19. 208
MULTIPLE CHOICE QUESTIONS (MCQs)
SECTION 12
TIME OF SUPPLY OF GOODS
Q.1
a
b
c
d
Q.2 -
a
b -
c a b
d a b
Q.3
-
a
b
c
d a b c
Q.4 -
a -
b
c
d -
Q.5 -
i
ii
a

20. 209
b
c
d
Q.6
a
b
c
d
Q.7 CASE STUDY (-) (Q.7–Q.8)
a
b
c
d
Q.8
a
b
c
d
Q.9
a
b
c
d
Q.10
`
a
b
c
d
Q.11
`

21. 210
`
a
b
c
d
Q.12 -
`
a
b
c
d
Q.13
` -
`
a
b
c
d
Q.14
`
a
b
c
d
Q.15
`
a
b
c
d
Q.16 -
` -
`
`
` `

22. 211
a `
b `
`
c `
`
d b c
Q.17
a
b
c
d
Q.18
a
b
c -
d a b c
Q.19
a
b
c a b
d a b
Instructions for Questions (20-23)
-
Ques
20
Ques
21
Ques
22
Ques
23
Q.20 Time of supply will be
a
b
c
d
Q.21
a
b
c
d
Q.22
a
b
c
d
Q.23
a
b
c
d

23. 212
Q.24 CASE STUDY (Ques. 24 - 25)
`
`
-
`
a
b
c
d
Q.25 -
a
b
c
d
Q.26
a `
b `
c `
d `
Q.27
a
b
c
d a b c
Q.28 -
a
b
c
d
Q.29
-
a
b
c a b
d a b
Q.30
`
a
b

24. Thisbookisa‘do-it-yourself’guideforaspiringGSTPractitioners,wherelegalprovi-
sionsareprovidedinaconcise&precisemanner,withouttamperingwiththe
intentandspiritoftheGSTLaws
ThePresentPublicationisthe4thEdition,amendedupto27thAugust2020,with
thefollowingnoteworthyfeatures:
BulletedexplanationontheentiregamutofGSTLaws
IncludesSection-WisekeypointscontainingprovisionsoftheCGSTAct,SGSTAct,
IGSTAct,UTGSTAct,GST(Compensation)ActandRuleswithcomments
Coverageof5,500+MCQs
ProvidesforthereasoningfortheMCQ’sformoreclarity
Tables,flowcharts&diagramsforeasyunderstandingoftheGSTLaws
AllthelatestdAllthelatestdevelopmentsintheGSTLawsincludinglatestCirculars,Order&Noti-
ficationsissuedupto27thAugust,2020