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Past papers › Cost & Mgmt › November 2022

CA Inter Cost & Mgmt — Revision Test Paper (RTP) — November 2022

This page contains all 4 questions from the CA Inter Cost & Management Accounting Revision Test Paper (RTP) for the November 2022 attempt cycle, sourced from VSI Jaipur.

QIDT-10Aadhaar authentication for existing GST registrants – sectio
0 marks easy
"Aadhaar authentication is not required for persons who are already registered under GST." Examine and discuss the correctness of the statement. You are required to elaborate the relevant legal provisions.
QIDT-7Input tax credit – eligibility linked to supplier's GSTR-1 f
0 marks easy
Rimjhim Sales, a registered supplier, receives 100 invoices (for inward supply of goods/services) involving GST of ₹ 10 lakh, from various suppliers during the month of January, 2022. Out of 100 invoices, details of 80 invoices involving GST of ₹ 6 lakh have been furnished by the suppliers in their respective GSTR-1s filed on the prescribed due date therefor and such details have also been duly communicated to the recipients of such invoices in Form GSTR-2B. Compute the ITC that can be claimed by Rimjhim Sales in its GSTR-3B for the month of January, 2022 to be filed by 20th February assuming that GST of ₹ 10 lakh is otherwise eligible for ITC.
QIDT-8GST registration threshold limits – section 22 and Notificat
0 marks easy
Examine whether the supplier of goods is liable to get registered in the following independent cases: