CS Professional Goods and Services Tax (GST) and Corporate Tax Planning PYQ December 2025: Question Paper and Available Answers
CS Professional
2 - Goods and Services Tax (GST) and Corporate Tax Planning
PYQS Series
December 2025
26 Questions Indexed
ICSI Examination Archive & Suggested Answers: This directory contains indexed questions from the paper for CS Professional 2 - Goods and Services Tax (GST) and Corporate Tax Planning PYQS (December 2025). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.
Indexed questions
- Amit Solutions LLP a registered person under GST in Jaipur, Rajasthan. They provide following details of Inward and Outward supplies made during the period: (1) It received service
- Amit Solutions LLP a registered person under GST in Jaipur, Rajasthan. They provide following details of Inward and Outward supplies made during the period: (1) It received service
- Amit Solutions LLP a registered person under GST in Jaipur, Rajasthan. They provide following details of Inward and Outward supplies made during the period: (1) It received service
- In case of BTL Ltd, Summary Assessment under Section 64 of the CGST Act, 2017 is initiated. According to GST Officer, BTL Ltd. has provisional GST Liability. BTL Ltd. has availed C
- KBN Inc., a readymade garment manufacturing company based in UK, intends to launch its new fashion collection products in India. However, the company wishes to know the fashion sen
- Harit Medicare Hospital is a multi-specialty hospital in Jamnagar, Gujarat. It is a registered person under GST. Following services provided by Harit Medicare Hospital during the m
- EET Pvt Ltd has been issued a show cause notice (SCN) on 28th March, 2024 under section 73(1) of the CGST Act, 2017 on account of short payment of tax for the month of April, 2022.
- Briefly explain the manner of dealing with difference in ITC available in auto-generated statement containing the details of ITC and that availed in return prescribed in terms of r
- Lalit Enterprise is a registered person under composition scheme of GST in Kolhapur, Maharashtra, manufacturer of goods. Turnover of taxable supplies of Lalit Enterprise in the pre
- The Appellate Authority passed an order against BHG Pvt. Ltd. demanding IGST of ₹1,100 crores + interest ₹50 crores + Penalty ₹100 crores. BHG Pvt. Ltd. wishes to file an appeal ag
- Navina Textbook Society a registered society under GST and it has been formed under Gujarat State Government for preparation, printing and distribution of all Government approved s
- M/s ATS Fun Ltd wants to raise ₹100 Lakh as capital for investments in a proposed project for setting up of an amusement park. The company expects earnings before interest and taxe
- Vinit has been engaged in the plying, hiring and leasing of goods carriage business for the last 20 years with the name of Vinit Enterprises and Sanjay is engaged in the business o
- "In case of Demerger no concession or incentive provided to resulting company." Discuss briefly the validity of the above statement.
- BNN Telecom Ltd. engaged in the business of telecommunication service, now BNN Telecom Ltd. wants to obtain a telecommunication license for 5G service. BNN Telecom Ltd approaches t
- RRY LLP has an income of ₹70,00,000 under the head 'profits and gains of business or profession'. One of its businesses is eligible for deduction @ 100% of profits under section 80
- RRW Limited registered during the financial year in special economic zones (SEZ), providing services. During the financial year 2024-25, following information was provided by the c
- Niketan Ltd., a domestic company, purchases its own unlisted shares on 13th August, 2024. The consideration for buyback amounted to ₹16 lakhs, which was paid on the same day. Niket
- Ravindra Spinners Ltd. authorized Mr. N, GST Practitioner (GSTP) by filing FORM GST PCT-05 to file GSTR-9 for FY 2023-24. Mr. N missed the due date of 31.12.2024. As a result, the
- Suresh providing services by way of transportation of passengers by a radio taxi in Mumbai through an electronic commerce operator - 'SHREE QRR TRIPS'. Suresh is not liable to get
- "There are cases where the original equipment manufacturer offers warranty for the goods supplied by him to the customer and provides replacement of parts and/or repair services to
- Deepak Enterprise a proprietary concern reached the turnover of ₹ 40 Lakh on 20th July, 2024 and applied for registration under GST on 23rd July, 2024. The proper officer wants for
- With reference to GST law discuss the following issues: (i) Whether the activity of providing personal guarantee by the Director of a company to the bank/financial institutions for
- Rise Builders Ltd. launched a housing project in July 2024. All prices were inclusive of taxes. In October 2024, the GST rate on affordable housing was reduced from 8% to 1%, but t
- Explain with supporting reasons whether the following instances pertain of which of the tax planning, tax avoidance, tax evasion or tax management : (a) Sunny directly paid for a p
- IFD Bank established an offshore banking unit (OBUs) in Special Economic Zones in GIFT City, Gujarat in FY 2019-20. Its details of income and expenses were as follows: Particulars
How to Prepare for CS Professional 2 - Goods and Services Tax (GST) and Corporate Tax Planning
Use past questions to practise the paper format and review available answers. Check the current syllabus, applicable law and examination duration before attempting a timed paper.