CA Inter Jan 25 Suggested Answers | Taxation
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Table of Contents
CA Inter Jan 25 Suggested Answer Other Subjects Blogs :
MCQs :
Case 1 :
Mr. A transferred a house property to his wife in PY 2023-24 for inadequate consideration. She received a rent of ₹ 2 lakh from letting out this property and spent ₹ 4800 as municipal taxes. She deposited the same with bank and earned an interest of ₹ 15,000 during the PY 2023-24.
Based on the above information, answer the following MCQ no. 1 to 3:
(1) If Mrs. A invests this rent amount in a business and incurs a loss of ₹ 20,000 and she has income from other business ₹ 4 lakh. The income of rent and business will be chargeable to tax in the hands of –
Answer :
(2) If Mr. A transfers the above property for inadequate consideration with an agreement to live apart, then the income of rent and interest will be chargeable to tax in the hands of –
Answer :
(3) The income of rent and interest will be chargeable to tax in the hands of –
Answer :
(4) AMT liability are not attracted to: Choose the correct answer from the following:
Answer :
(5) Raju earned ₹ 25,000 from lotteries, ₹ 10,000 from betting, ₹ 50,000 from online games (on internet) and lost ₹ 5,000 in card games during PY 2023-24. The amount of tax to be charged for A.Y. 2024-25 will be –
Answer :
Case 2 :
Mr. Mohanraj of Kerala, unregistered under GST, deals with supply of cosmetic items within Kerala. He ordered an i-phone for his son studying in Pune, Maharashtra, through online from an Electronic Commerce Operator located in Delhi. He gave his Kerala address for Billing and his son’s hostel address in Maharashtra for delivery. The supplier in Delhi dispatched the ordered phone from his godown in Karnataka.
He applied for registration under GST in the name of Mohanraj & Co., a proprietor concern and got registered in the State of Kerala.
During the month of June 2024,
(i) He purchased goods valued ₹ 5,00,000 for making further supply. Out of the above purchases, he gifted stock worth ₹ 2,00,000 to his daughter, who is doing the same line business in Kerala, to help her.
(ii) He supplied stock valued at ₹ 1,50,000 to an unregistered buyer in Kerala.
(iii) Mohanraj paid ₹ 10,000 towards Rent to Local Municipal Corporation for the shop taken on rent at a Bus Terminal in Kerala.
(iv) He paid a rent of ₹ 20,000 for a residential house property taken on rent in Kerala. This property was used for his personal residence.
All the amounts given above are exclusive of tax, wherever applicable.
Rates of GST for goods are 6%, 6% and 12% for CGST / SGST / IGST respectively. Rates of GST for services are 9%, 9% and 18% for CGST / SGST / IGST respectively. Subject to the information given above, conditions for availing ITC are complied with.
Based on the above information, choose the most appropriate answer for the questions 6-8:
(6) Determine the Value of Outward supply (including supply liable under RCM) of Mr. Mohanraj for the month of June 2024.
Answer :
(7) Amount of ITC that can be claimed by Mr. Mohanraj, for the month of June 2024 including RCM transactions if any, will be _____ each under CGST and SGST.
Answer :
(8) In respect of i-phone ordered and delivered, Place of Supply will be,
Answer :
Case 3 :
Mouriya & Co., registered under GST, is engaged in textile manufacturing business in the State of Tamilnadu. For the Financial year 2017-18, the due date of furnishing annual return in GSTR-9 was 07.02.2020. But their accountant submitted the same on 07.03.2020. No appeal or revision or investigation was faced for the said financial year by the firm.
They supplied Dhoties and Sarees to various State Government during the month of March 2024, details of which are as follows:
(i) Supplied Sarees worth ₹ 2,80,000 including GST @ 12% to Government of Tamilnadu for Tamil New year distribution.
(ii) Supplied Dhoties worth ₹ 3,00,000 excluding GST @ 12% to Government of Tamilnadu for Scheme distribution.
(iii) Supplied both Sarees and Dhoties to Government of Andhra Pradesh for Telugu New Year, valued at ₹ 3,50,000 including GST @ 12%. The said supply was made to its Govt undertaking in Chennai, Tamilnadu. Invoice was issued to the Andhra Govt in Tirupati.
During the month of April 2024, the firm made wrong availment of excess ITC under IGST head for an amount of ₹ 1,00,000. During the time period arising from excess availment up to such reversal, the balance in credit ledgers of CGST, SGST and IGST were ₹ 70,000, ₹ 20,000 and ₹ 20,000 respectively. The Firm identified the wrong availment and reversed the excess ITC availed.
Ignore break-up of tax rate between CGST/SGST/IGST for GST TDS purposes.
Based on the above information, choose the most appropriate answer for the questions 9-11:
(9) Determine the Gross amount of TDS (Ignoring Break-up between CGST/SGST/IGST) which will be deducted by the recipients in respect of supplies made to various Govts.
Answer :
(10) In respect of excess claim of ITC under IGST, the firm would be liable to pay interest on the Excess availed IGST ITC amount of –
Answer :
(11) Mouriya & Co will be required to retain books of accounts and other records maintained under the provisions of CGST Act, 2017 until –
Answer :
(12) Alpha Way Industries, a registered person dealing in supply of taxable goods all over India, having an aggregate turnover of ₹ 6.75 Crore in the Preceding Financial Year, is required to issue Tax Invoice with HSN Code of:
Answer :
(13) Mrs. Padmini, a renowned Kathak artist and a registered person under GST, provides the following information regarding the activities carried out by her during the month of June 2024.
|
Sr. No. |
Particulars |
Amount ₹ |
|
1 |
Fees received for teaching Kathak |
12,50,000 |
|
2 |
Received from a TV channel for appearing in one of its Shows as Guest Anchor |
2,75,000 |
|
3 |
Received from the performance of Kathak |
2,50,000 |
|
4 |
Received from the performance of Fusion dance which includes both western and classical dance |
1,45,000 |
Value of taxable supply of Mrs. Padmini for the month of June 2024 will be:
₹ ______.
Answer :
Case 4 :
Mr. Ananth is a traditional farmer who was inherited with 35 acres of rural agricultural land which was around 20 kms from nearest town. He is cultivating in 15 acres–Paddy, which is directly taken by rice traders. Another 10 acres of land is used for growing Sugarcane and as per practice sugarcane is purchased by sugar mills nearby the villages for which payments were received by Neft/RTGS/IMPS. Remaining area is cultivated for – (1) Mulberry leaves & (2) Part of Mulberry leaves are used for being fed to silkworms and obtaining silk cocoons and selling these silk cocoons in market. During the financial year 2023-24, Mr. Ananth had got net Income ₹ 4,00,000 from Sale of Paddy, ₹ 3,50,000 net gain on sale of Sugarcane and ₹ 75,000 by selling Mulberry leaves alone. He carried out Mulberry silkworm production using his Mulberry leaves worth ₹ 50,000 and selling the silk cocoons by spending ₹ 2,00,000 and got ₹ 3,75,000 on sale of Silk Cocoons to Silk Co-operatives.
Based on the above information, answer the following MCQ no. 14 to 16:
14.(A) The Sale of Mulberry leaves ₹ 75,000 will not constitute as Agricultural Income.
(B) The amount of ₹ 3,75,000 being sale proceeds of silk cocoons to Silk co-operatives will constitute as Agricultural Income.
(C) Net Income from Production of Silk cocoons ₹ 1,75,000 is exempt from tax being Agricultural Income.
(D) Net Income from sale of Silk Cocoons amounting to ₹ 1,25,000 will not be treated as Agricultural Income and will be taxed either as Business Income or IFOS.
Answer :
15.(A) Entire amount of Agricultural Income of Mr. Ananth will be ₹ 12,00,000/-.
(B) Agriculture Income will be ₹ 8,25,000 whereas Gain on Sale of Silk Cocoons amounting to ₹ 1,25,000 will be Non-Agriculture Income.
(C) Agriculture Income will be ₹ 8,75,000 whereas Non-Agriculture Income will be ₹ 1,25,000/-.
(D) Since Mr. Ananth mixes agriculture activities with non-agriculture activities the entire receipt of ₹ 12,00,000 will be treated as Non-Agriculture Income.
Answer :
16.(A) Paddy Income of ₹ 4,00,000 alone is exempt as Agricultural Income.
(B) Sugarcane Income of ₹ 3,50,000 and Paddy income of ₹ 4,00,000 will constitute as Agricultural Income.
(C) Sale of Mulberry leaves amounting to ₹ 75,000, Paddy income of ₹ 4,00,000 and sugarcane income of ₹ 3,50,000 will all constitute Agricultural Income.
(D) Paddy Income of ₹ 4,00,000, Sugarcane Income of ₹ 3,50,000 and sale & use of Mulberry leaves ₹ 1,25,000 will all constitute Agricultural Income.
Answer :
Question 1 :
Mr. Rohit, a resident individual, aged 65 years, is a qualified medical practitioner. He runs his own clinic. Income & Expenditure A/c of Mr. Rohit for the year ending March 31st 2024 is as under:
|
Expenditure |
₹ |
Income |
₹ |
|
To Salary to Staff |
8,20,000 |
By Consultation Fees |
22,00,000 |
|
To Administrative Expenses |
5,90,000 |
By Salary received from Care Hospital Pvt. Ltd. |
1,80,000 |
|
To Conveyance Expenses |
24,000 |
By Rental Income from House Property |
78,000 |
|
To Power & Fuel |
24,000 |
By Dividend from Foreign Companies |
10,000 |
|
To Interest on Housing Loan |
1,00,000 |
|
|
|
To Interest on Education Loan for son |
26,000 |
|
|
|
To Amount paid to scientific research association approved & notified U/s 35 |
25,000 |
|
|
|
To Net Profit |
8,59,000 |
|
|
|
Total |
24,68,000 |
Total |
24,68,000 |
Following is the further information relating to Financial Year 2023-2024:
(i) He is working part-time with Care Hospital Pvt. Ltd. His Salary details are as under:
|
Basic Pay |
₹ 13,000 p.m. |
|
Transport Allowance |
₹ 2,000 p.m. |
|
Total |
₹ 15,000 p.m. |
Further, during P.Y. 2023-24 his son had undergone a medical treatment in Care Hospital Pvt. Ltd. free of cost. The hospital would have charged a sum of ₹ 1,00,000 for a similar treatment to unrelated patients.
(ii) He owns a residential house. The ground floor of the house (50% portion) is self-occupied by him while first floor of the house (50% portion) has been rented out since 01/10/2023. The reconstruction of the entire house was started on 01.04.2023 and was completed on 30.09.2023. The monthly rent is ₹ 10,000. The tenant also pays ₹ 3,000 p.m. as power back-up charges. He took a housing loan of ₹ 12 lakhs on 01.04.2023. Interest on housing loan for the period 01.04.2023 to 30.09.2023 was ₹ 60,000 and for the period 01.10.2023 to 31.03.2024 was ₹ 40,000. During the year, he also paid municipal taxes for the F.Y. 2022-23 ₹ 4,000 and F.Y. 2023-24 ₹ 6,000.
(iii) Other Information:
(a) Payment of salary of ₹ 25,000 per month to sister-in-law of Mr. Rohit, who was in-charge of the Accounts & Receivables department. However, in comparison to similar work profile, the reasonable salary at market rate is ₹ 20,000 per month.
(b) Conveyance expenses include a sum of ₹ 12,000 incurred for conveyance from house to Care Hospital Pvt. Ltd. and vice-versa in relation to his employment.
(c) Power and fuel expenses include a sum of ₹ 6,000 incurred for generator fuel for providing power back up to the tenant.
(d) Administrative expenses include a sum of ₹ 10,000 paid as Municipal Taxes for his house.
(e) Clinic Equipment details are:
Opening W.D.V. of Clinic Equipment as on 01.04.2023 was ₹ 1,00,000 and fresh purchase made on 28.08.2023 for ₹ 25,000 which was paid in cash.
(f) He also paid tuition fees of ₹ 40,000 for his Grand Daughter, which is debited to his capital A/c.
(g) He availed a loan of ₹ 8,00,000 from bank for higher education of his son. He repaid principal of ₹ 50,000 and interest of ₹ 26,000 during P.Y. 2023-2024.
You are required to compute his net taxable income and net tax liability for the A.Y. 2024-25 if he has exercised the option of shifting out of the default tax regime provided under Section 115BAC(1A).
Answer:
Question 2 (A) :
Mr. Paras has a proprietary business since P.Y. 2015-16. He has transferred this business on 01.04.2023 by way of a slump sale for a total consideration of ₹ 40 Lakh. The fair market value of his capital assets as on 01.04.2023 is ₹ 35 Lakh. He has incurred expenses for this deal of ₹ 1,50,000. His Balance Sheet as on 31.03.2023 is given below:
|
Liabilities |
₹ |
Assets |
₹ |
|
Own Capital |
20,00,000 |
Building |
18,00,000 |
|
Bank Loan |
5,00,000 |
Debtors |
5,00,000 |
|
Unsecured Loans |
2,50,000 |
Machinery |
5,00,000 |
|
Creditors |
4,10,000 |
Other assets |
3,60,000 |
|
Total |
31,60,000 |
Total |
31,60,000 |
Other information:
Compute the capital gain/loss for the AY 2024-25.
Answer:
Question 2 (B) :
Mr. Ganesh whose Professional Receipts for the year ended 31.03.2023 were ₹ 1.25 crores has made payment to Mr. Rajesh (a Chartered Accountant) during P.Y. 2023-24 who has multi-faced activities. Examine whether TDS Provisions are applicable for following payments made by Mr. Ganesh to CA Mr. Rajesh:
Answer:
Question 3 (A) :
(A) What is the meaning of Micro and Small Enterprise u/s 43 B of Income Tax Act, 1961?
(B) Mr. Prem has following assets as on 01.04.2023:
Answer:
Question 3 (B) :
Mr. X, age 83 years, a resident individual, gives the following particulars of his receipts for AY 2024-25:
|
1. Installment received from the bank under reverse mortgage arrangement |
₹ 1,50,000 |
|
2. Interest on bank term deposits |
₹ 2,00,000 |
|
3. Interest on bank saving a/c |
₹ 45,000 |
|
4. Pension from Central Govt. |
₹ 4,50,000 |
|
5. STCG on sale of dining table and chairs |
₹ 1,00,000 |
|
6. Income from dairy farming on his rural agricultural land |
₹ 50,000 |
Compute his total income and Income Tax thereon for A.Y. 2024-25 considering that assessee has opted out of Default tax regime.
Answer:
Question 4 (A) :
Mr.Rakesh furnishes the following details for year ended 31.03.2024
|
Particulars |
₹ |
|
Short Term Capital Gain |
2,80,000 |
|
Loss from Speculative Business |
1,20,000 |
|
Long Term Capital Gain on Sale of Land |
60,000 |
|
Long Term Capital Loss on Sale of shares (STT not paid) |
2,00,000 |
|
Income From Business of Textile (after allowing current year Depreciation) |
1,00,000 |
|
Income From Salary (Computed) |
2,00,000 |
|
Loss from Let - Out House Property |
80,000 |
|
Share of Loss from Firm |
1,60,000 |
|
Investment in PPF |
21,000 |
|
Medical Insurance Premium for self paid by Cheque |
24,000 |
|
Preventive Health Check-up fees for wife paid by Cheque |
5,000 |
Following are the Carry Forward Losses:
Carry Forward Loss from Business of Textile ₹ 1,20,000 – this being the 8th year from the year of Loss.
Compute Total Income of Mr. Rakesh for the AY 2024-2025 if he has exercised the option of shifting out of default tax regime provided under Section 115BAC(1A). Also state the eligible Carry Forward losses.
Answer:
Question 4 (B) :
Answer:
OR
Question 4 (B) :
Answer:
Question 5 (A) :
Galaxy Cube Private Ltd., a registered person in Bharuch, Gujarat, engaged in various lines of business, provided the following details regarding its transactions made during the month of May 2024:
|
Outward / Inward Transactions |
Amount |
|
Supplied a latest technology laptop with touch screen option to Managing Director’s friend (Open market value as well as sale to unknown customers was at ₹ 90,000) |
60,000 |
|
Supplied printed letter cards to M K Industries, registered person in Gandhinagar, Gujarat. Logo design was supplied by M K Industries. Out of ₹ 5,00,000, Materials cost was ₹ 4,00,000 and balance was Printing cost. |
5,00,000 |
|
Provided services of transportation of passengers by an Omnibus through an Electronic Commerce Operator (ECO). |
12,58,000 |
|
Provided catering services to Excel University of Patna, Bihar, which is recognised by UGC for granting recognised qualification |
2,12,000 |
|
Made supply of goods in the territorial waters to Blue Waters Inc., registered in the State of Maharashtra. Such place of territorial water was at a distance of 5 nautical miles to the baseline of coastal State of Gujarat and 7 nautical miles to the baseline of coastal State of Maharashtra. |
4,50,000 |
|
Purchased goods from D K & Co., a registered composition dealer. |
3,35,000 |
Additional Information:
(i) During the course of filing invoices, accountant identified an invoice dated 31.03.2024, issued by Mr. Mahajan, whose residential house was taken on rent for MD of the company for his residential use. Invoice was for ₹ 50,000 (excluding tax). No payment has been made for this invoice.
(ii) All the figures given above are exclusive of GST.
(iii) All inward and outward supplies are intra-state except where details of place of recipient are given.
(iv) Subject to the information given above, all the conditions necessary for availing the ITC have been fulfilled.
(v) GST Rates are as follows:
|
Particulars |
CGST |
SGST |
IGST |
|
Supply of Goods |
6% |
6% |
12% |
|
Supply of Services |
9% |
9% |
18% |
Compute the net minimum GST payable in cash by Galaxy Cube Private Ltd. for the month of May 2024.
Answer:
Question 5 (B) :
Gamma Multiplex registered in the State of Punjab, gives the following offers for booking movie tickets:
|
Sr. No. |
Particulars |
Price Charged (excluding GST) |
|
1 |
Tickets only |
₹ 200 per person |
|
2 |
Combo offer |
₹ 350 per person (which includes ₹ 200 for ticket and ₹ 150 for snacks) |
|
3 |
Snacks only |
₹ 250 per token (snacks quantity will be more when compared to combo offer) |
For the month of April 2024, Gamma Multiplex situated in Punjab made the following supplies:
GST rates applicable are:
|
Rate of GST |
CGST |
SGST |
IGST |
|
Supply of Snacks |
2.5% |
2.5% |
5% |
|
Supply of service of exhibition of cinema |
9% |
9% |
18% |
You are required to determine the following, by explaining the relevant provisions:
Answer:
Question 6 (A) :
Nootan Ltd., a registered person in Indore, Madhya Pradesh, provides details of the following transactions carried out during the month of June 2024:
|
Sr. No. |
Particulars |
Amount in ₹ |
|
1 |
Paid remuneration to Mr. Madan, for the services rendered by him in the capacity of Director. Company deducted TDS under section 192 (Salary) and 194J (Professional or Technical services) of Income-Tax Act, 1961. Gross payments made were ₹ 8,50,000 and ₹ 11,50,000 respectively for Salary and Professional services. (Intra-State supply) |
20,00,000 |
|
2 |
Paid rent to Indian Railways, registered in Madhya Pradesh, for its property located in the same State, which was taken on lease by the company. |
1,25,000 |
|
3 |
Paid to XYZ Security Private Limited, for providing security services to its warehouses across the State. Security agency is not registered under GST. |
5,35,000 |
|
4 |
Paid fee to Local Municipal corporation for renewal of the company’s factory License for the financial year 2024-2025. |
4,800 |
Additional Information:
You are required to compute the GST payable by Nootan Limited under Reverse Charge basis for the month of June 2024. Reason for the treatment of each item should form part of the answers.
Answer:
Question 6 (B) :
Determine the Place of Supply for the following independent cases, by briefly stating the relevant provisions:
You are required to determine PoS for both the above supplies made by CMR Ltd. as well as PSL Ltd.
Answer:
i. For event-related services, the place of supply is determined under Section 12(7) of the IGST Act, 2017. In particular:
In this case, Marxy Pharmaceuticals (the recipient) is a registered person in Jaipur, Rajasthan. Hence, even though the event is conducted in Gandhinagar, Gujarat, the place of supply under GST law will be Jaipur, Rajasthan (the location of the registered recipient).
ii. Analysis of the Transaction
We have a classic “bill-to–ship-to” scenario involving three parties:
PSL Ltd. in Punjab places an order on CMR Ltd. in Jharkhand, instructing CMR Ltd. to deliver the goods directly to MHT Ltd. in Jharkhand.
Section 10(1)(b) of the IGST Act, 2017 - where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person
10(1)(a): Where the supply involves movement of goods, the place of supply is where the movement terminates
Question 7 (A) :
Rameshwar Industries is engaged in the manufacturing semi-conductors in the State of Assam. It makes only intra-State outward supplies.
Following details have been made available by Rameshwar Industries:
|
Particulars |
Date |
|
Date of commencement of business |
March 14, 2024 |
|
Date when turnover exceeded ₹ 10 Lakh |
March 29, 2024 |
|
Date when turnover exceeded ₹ 20 Lakh |
April 15, 2024 |
|
Date when turnover exceeded ₹ 40 Lakh |
April 28, 2024 |
|
Date of application for registration as per the provisions of Section 22 of CGST Act, 2017 |
May 15, 2024 |
|
Date of issuance of certificate of registration |
May 29, 2024 |
Based on the above information, you are required to determine the following by briefly stating the relevant provision:
(i) Effective date of registration of Rameshwar Industries
(ii) Period for which revised tax invoice can be issued
(iii) Timeline within which such revised tax invoice is to be issued
Answer:
Question 7 (B) :
Write a short note on:
Answer:
Omission or incorrect particulars discovered in the returns filed u/s 39 can be rectified in the return to be filed for the tax period during which such omission or incorrect particulars are noticed. Any tax payable as a result of such error or omission will be required to be paid along with interest.
Exception It is important to note that section 39(9) does not permit rectification of error or omission discovered on account of scrutiny, audit, inspection or enforcement activities by tax authorities.
Hence, taxpayer may not be able to pass on the ITC to the receiver in respect of tax payments made by him in pursuance of any of the aforementioned situations.
Time limit for making rectification The maximum time limit within which the rectification of errors/omissions is permissible is earlier of the following dates:
The last date of filing of annual return for a financial year is 31st December of next financial year.
Hence, if annual return for a financial year is filed before 30th November (of next financial year), then no rectification of errors/omissions in returns pertaining to the said financial year would be permitted thereafter.
Question 8 (A) :
CBIC has issued a recent clarification on Time of Supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highway Authority of India (NHAI) in Hybrid Annuity Mode (HAM) model. Briefly discuss the said clarification.
Answer:
Since the contract requires the provision of services continuously over an extended period for which the payment obligations are also periodic, the arrangement qualifies as a “continuous supply of services” under Section 2(33) of the CGST Act, 2017.
Because HAM contracts fall under continuous supply of services, the time of supply is governed by the general principles laid out in GST for continuous supplies:
If the invoice is issued on or before the specified date/milestone (or date of completion of the event as per the contract),
If no invoice is issued by the specified date/milestone (or event completion date),
The annuity/installments paid by NHAI often include an interest component in addition to the principal portion for construction/O&M.
OR
Question 8 (A) :
Explain briefly about the exemption available under the CGST Act, 2017 in respect of services provided by an Old Age Home.
Answer:
Question 8 (B) :
(i) Rule 138E of CGST Rules, 2017 prohibits certain persons to furnish the information in Part A of Form GST EWB-01 in respect of any outward movement of goods of a registered person. List the said persons.
Answer:
Question 8 (B) :
(ii) List any six State taxes that were subsumed in the GST regime.
Answer:
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