MCQs of Accounting of Goods and Services Tax (GST) Class 11 with Answers

GST on Purchase of goods within the state will be:

(a) Debited to Output CGST A/c
(b) Debited to Output SGST A/c
(c) Debited to Input CGST A/c
(d) Credited to Input CGST A/c

Ans – (c)

On inter-state (i.e., outside the state) purchase of goods, which of the following GST is levied?

(a) IGST
(b) IGST and CGST
(c) CGST
(d) SGST and IGST

Ans – (a)

On intra-state purchase of goods, which of the following accounts are debited?

(a) Input IGST Account
(b) Input CGST Account and Input SGST Account
(c) Input IGST Account and Input CGST Account
(c) Input IGST Account and Input SGST Account

Ans – (b)

In case of sale of goods amounting to ₹ 2,00,000 within the state and GST is charged at 5% then:

(a) Output CGST will be debited by ₹ 5,000
(b) Output CGST will be credited by ₹ 5,000
(c) Output CGST will be credited by ₹ 10,000
(d) Output CGST will be Debited by ₹ 10,000

Ans – (b)

On inter-state sale of goods, which of the following account is credited?

(a) Output CGST A/c
(b) Output IGST A/c
(c) Input IGST A/c
(d) Output SGST A/c

Ans – (b)

Input IGST is first set-off against

(a) Output IGST
(b) Output CGST
(c) Output SGST
(d) Any of these

Ans – (a)

In case of purchase of goods of ₹ 5,00,000 from outside the state and GST is charged at 12%, then

(a) Input CGST will be debited by ₹ 60,000
(b) Input CGST will be debited by ₹ 30,000
(c) Input IGST will be debited by ₹ 30,000
(d) Input IGST will be debited by ₹ 60,000

Ans – (d)

Input CGST is first set-off against

(a) Output IGST
(b) Output CGST
(c) Output SGST
(d) Any of these

Ans – (b)

Input SGST is first set-off against

(a) Output IGST
(b) Output CGST
(c) Output SGST
(d) Any of these

Ans – (c)

In case of purchase of an asset for ₹ 1,00,000 within the state and GST is charged at 18%:

(a) Input SGST will be debited by ₹ 18,000
(b) Input SGST will be debited by ₹ 9,000
(c) Input IGST will be debited by ₹ 18,000
(d) Input IGST will be debited by ₹ 9,000

Ans – (b)

If Input IGST, after setting-off against Output IGST, has balance, it is set-off against.

(a) Output IGST
(b) Output CGST
(c) Output SGST
(d) Any of these

Ans – (b)

If Input IGST, after setting-off against Output IGST and Output CGST, has balance, it is set-off against.

(a) Output IGST
(b) Output CGST
(c) Output SGST
(d) Any of these

Ans – (c)

In case of Purchase Returns within the state:

(a) Input CGST A/c will be Credited
(b) Input CGST A/c will be Debited
(c) Input SGST A/c will be Debited
(d) Input IGST A/c will be Credited

Ans – (a)

Abhay of Delhi, sold goods of List Price ₹ 1,00,000 to Naresh of Delhi for cash. Rates of GST are: IGST 12%, CGST 6% and SGST 6%. Abhay will levy

(a) IGST @ 12%, i.e., ₹ 12,000
(b) CGST @ 6%, i.e., ₹ 6,000
(c) SGST @ 6%, i.e., ₹ 6,000
(d) CGST @ 6% and SGST @ 6%, i.e., ₹ 6,000 each

Ans – (d)

Rakesh of Prayagraj, U.P., sold goods of List Price ₹ 1,00,000 to Raman of Amritsar, Punjab allowing Trade Discount of 10%. Rates of GST are: IGST 18%, CGSt 9% and SGST 9%. GST payable by Raman will be

(a) IGST @ 18% on ₹ 90,000, i.e., ₹ 16,200
(b) IGST @ 18% on ₹ 1,00,000, i.e., ₹ 18,000
(c) CGST and SGST each @ 9% on ₹ 90,000, i.e., ₹ 8,100 each.
(d) CGST and SGST each @ 9% on ₹ 1,00,000, i.e., ₹ 9,000 each

Ans – (a)

In case Advertisement Exp. of ₹ 3,00,000 are incurred outside the state and GST rate is 18%:

(a) Input CGST A/c will be Debited by ₹ 27,000
(b) Input CGST A/c will be Debited by ₹ 27,000
(c) Input IGST A/c will be Debited by ₹ 54,000
(d) Input IGST A/c will be Debited by ₹ 27,000

Ans – (c)

Jaspal of Chandigarh, purchased goods from Avtar of Delhi of List Price ₹ 5,00,000, GST rates being IGST 18%, CGST 9% and SGST 9%. GST paid by Jaspal will be

(a) Input IGST @ 18% on ₹ 5,00,000, i.e., ₹ 90,000.
(b) Output IGST @ 18% on ₹ 5,00,000, i.e., ₹ 90,000
(c) Input CGST and SGST each @ 9% on ₹ 5,00,000, i.e., ₹ 45,000 each.
(d) Output CGST and SGST each @ 9% on ₹ 5,00,000 i.e., ₹ 45,0000 each

Ans – (a)

Paras of Lucknow (UP), purchased goods of List Price ₹ 2,00,000, Trade Discount being 10% and Cash Discount being 2% if payment was made withing two months from Pawan of Delhi. Paras paid the amount on 30th day. GST rates being IGST 12%, CGST 6% and SGST 6%. GST payable will be

(a) ₹ 21,168 as IGST
(b) ₹ 10,584 as CGST
(c) ₹ 10,584 as SGST
(d) ₹ 10,584 as CGST and SGST each

Ans – (a)

Dharam of Indore (MP), purchased goods of List Price ₹ 5,00,000 from Chandan of Chandigarh at 10% Trade Discount and 2% Cash Discount if payment is made in 60 days. Dharam paid 50% of the amount within the agreed time. GST rates being IGST 18%, CGST 9% and SGST 9%. GST levied will be

(a) IGST @ 18% on ₹ 4,50,000, i.e., ₹ 81,000
(b) IGST @ 18% on ₹ 4,45,000, i.e., ₹ 80,000
(c) CGST and SGST @ 9% each on ₹ 4,50,000, i.e., ₹ 40,500 each
(d) CGST and SGST @ 9% each on ₹ 4,45,000, i.e., ₹ 40,050 each

Ans – (a)

Parul of Bengaluru, Karnataka had outstanding balances as on 31st March, 2025 as follows:

(i) Input IGST ₹ 2,50,000; Output IGST ₹ 2,00,000
(ii) Input CGST ₹ 3,00,000; Output CGST ₹ 3,00,000
(iii) Input SGST ₹ 3,00,000; Output SGST ₹ 3,00,000

After Set-off, balance will be:

(a) Input IGST ₹ 50,000
(b) Input CGST ₹ 50,000
(c) Input SGST ₹ 50,000
(d) None of these

Ans – (b)