Article Topics
Average CTC: 7 to 11 LPA (approx.)
Technical Questions:
- The difference between an audit by tax authorities and a special audit.
- What are your views on simplifications in indirect taxation through the implementation of GST?
- The procedure of carrying forward of ITC in case of succession, transfer, merger, and acquisition of a business.
- Mixed supply and composite supply.
- What are the recent changes made in GST?
- Explain rule 36(4)
- Please explain the provision of E-invoicing. What are the additional benefits of E-invoicing over an E-way bill?
- Please explain the benefits of the SEIS Scheme
- What are your views on GSTR 2A and 2B?
- Did the implementation of GSTR 2B simplify the reconciliation or complicate it?
- Various questions have been asked about the following topics:
- Time of Supply
- Place of Supply
- Value of Supply
- Input tax credit - blocked credit u/s 17(5)
- ITC Calculation rules
- Provision related to refunds
- SEZ
- Custom
- FTP
- Reconciliation between books ITC and 2B
- Please explain the formula prescribed for a refund on making the export of goods or services and the inverted tax structure.
- GST returns name, due dates, and its purpose to introduce.
- What is the time period for the applicability of advance ruling? Can it be nullified?
- 5-7 Advance rulings pronounced recently.
- What actions can be taken if consideration will not be realised within the stipulated time for the export of services?
- QRMP Scheme
- Any recent 5-7 high court and supreme court judgments under GST.
- Recent circulars issued by CBIC
- Tax Implications in case of sale of capital goods and discontinuance of business.
- Explain Provisions related to second-hand goods dealers and other related rules as well.
- Implications and exceptions in the case of Rule 42/43.
- Provision related to pure agent under GST
