Input Tax Credit under GST is available only if: MCQ with Answer and Explanation

Input Tax Credit under GST is available only if:
A. The supplier has uploaded the invoice in GSTR-1 and it appears in GSTR-2B
B. Payment is made in cash
C. Goods are purchased from unregistered dealer
D. Goods are exempted
Answer: Option A
Solution (By JKSSB Mock Tests)
ITC can be claimed only if the invoice details are reflected in the recipient's GSTR-2B.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Joint Arrangements' (Ind AS 111) are classified as:
A. Only joint ventures
B. Joint ventures and joint operations
C. Only joint operations
D. Associates

Correct Answer: Option B


Explanation:
Ind AS 111 classifies joint arrangements based on rights and obligations.

Question #2
A Trial Balance will not disclose which error?
A. Omission to post one side of an entry
B. Compensating errors
C. Wrong totaling of subsidiary book
D. Error of casting

Correct Answer: Option B


Explanation:
Compensating errors cancel each other's effect on trial balance totals, so the trial balance still agrees. Errors of casting, posting one side, wrong totaling will cause disagreement.

Question #3
S1: Marginal costing distinguishes between fixed and variable costs. S2: Absorption costing distinguishes between fixed and variable costs. Which statement(s) is/are correct?
A. Neither S1 nor S2
B. S1 only
C. Both S1 and S2
D. S2 only

Correct Answer: Option B


Explanation:
Marginal costing strictly separates costs into fixed and variable components. Absorption costing (traditional costing) charges all manufacturing costs (both fixed and variable) to the product, without this strict separation for decision making. S1 is correct, S2 is incorrect.