Records and Books Chapter- 04
CA MOD C PAST PAPERS THEORETICAL QUESTIONS
Q.8 (a) Autumn 2013 State the provisions of Sales Tax Act, 1990 relating to maintenance and retention of
records by a registered person making taxable supplies.
Q. NO. 7(a) Spring 2010 State the provisions of Sales Tax Act, 1990 relating to maintenance and retention
of records by a registered person making taxable supplies.
Q. NO. 7(a) Spring 2008 A registered person making a taxable supply has to issue a tax invoice at the time
of supply of goods. What are the particulars that are required to be mentioned on the invoice?
Q. NO. 6(a) Autumn 2008 Mr. Kazim has recently started a business and has been registered under the
Sales Tax Act, 1990. You are required to explain to him the provisions of Sales Tax Act, 1990 relating to
maintenance and retention of records.
Q. NO. 8(a) Autumn 2007 Every registered person making a taxable supply is required to issue a tax
invoice at the time of supply of goods. List down the particulars which are required to be contained in a
sales tax invoice.
Q. NO. 8(b) Autumn 2006 Provisions relating to maintenance of records. List down the records that are
required to be maintained. Minimum period for which the records are required to be retained A registered
person is required to maintain certain records under the Sales Tax Act, 1990. You are required to:
(i) explain the provisions relating to maintenance of records.
(ii) list down the records that are required to be maintained.
(iii) specify the minimum period for which the records are required to be retained.
Q. NO. 14 Autumn 2004
(a) Discuss the salient features of a tax invoice?
(b) Who is permitted to issue a tax invoice?
(c) State the period for which a person is required to maintain records for the purpose of sales tax.
Q. NO. 12 Autumn 2003 List down the records that are required to be maintained by a person registered
under the Sales Tax Act, 1990 and for what period the records are to be maintained?
Q. NO. 11(b) Spring 2003 What are the minimum information required to be given on Sales Tax invoice.
Q.13 Autumn 2002 The finance manager of ABC Ltd requests for an advice on ‘Tax Invoice’, please draft a
suitable reply in the light of Sales Tax Act, 1990.