Ch 11: ACCOUNTS AND RECORDS — Study Material & Test Yourself
Intermediate
📚 Goods and Services Tax
📖 Ch.11 — ACCOUNTS AND RECORDS
📘 V2: Study Material & Test Yourself
⚡ Free Mode (Answers Locked)
⏱ Duration: 54 Mins
🎯 Total Marks: 30
Passed at: 12 Marks
Max Attempts: 10
⚖️ Statutory Applicability: As amended by the latest Finance Act & Regulatory Notifications (AY 2026-27)
Answer ALL questions. Refer directly to curriculum standards and prescribed statutory provisions.
📑 Exam Questions
6 Questions • Total 30 Marks1(a): ACCOUNTS AND RECORDS
5 Marks
Who is required to maintain books of accounts and at which place in terms of
section 35 read with relevant rules?
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
1(b): ACCOUNTS AND RECORDS
5 Marks
Mr. Sky is engaged in the business of trading of mobiles. He is eligible for composition
scheme and has opted for the same. He seeks your advice for records which are not
required to be maintained by him as composition taxable person.
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
2(a): ACCOUNTS AND RECORDS
5 Marks
Mr. Harsh Manjula is engaged in the business of works contract services and seeks
your guidance as to specific records required to be maintained by him under GST
law, if any.
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
2(b): ACCOUNTS AND RECORDS
5 Marks
Chill Chain Cold is operating cold storage warehouse and seeks your guidance on the
GST accounts and records to be maintained by them in terms of section 35.
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
3(a): ACCOUNTS AND RECORDS
5 Marks
Mr. X is of the view that records are to be mandatorily maintained manually
only. You are required to examine the view taken by Mr. X.
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
3(b): ACCOUNTS AND RECORDS
5 Marks
Who is required to maintain books of accounts and at which place in terms of
section 35 read with relevant rules?
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
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