1)       How to utilize first 15 minutes of examination: -

Students get MCQ question paper and main question paper before 15 minutes (i.e. 1:45 p.m.), students shall target and read MCQ questions and keep their answers ready in their mind and as soon as OMR sheet is received firstly tackle all the MCQs, then go for Descriptive Questions because at the end we never know how much time will remain to solve MCQ.

“We can run our hands fast but not our brains” (So do attempt MCQ first with calm mind)

Further, set the sequence of attempt of descriptive questions in those 15 minutes. Never read Q No. 1 in first 15 minutes as it is compulsory question to be attempted.

2)     How to present descriptive answer in Exam?

Students do know the answer but lack in presenting the same in exam and use quality words. This PDF will help you to present the descriptive answers.

Firstly, all the questions shall be divided in 3 parts viz. Legal Provision, Analysis, Conclusion.

a)     Legal Provision: -

Legal Provision means the section to which the question refers to. All the sections, rules, notifications, circulars (if you remember) shall be written in this part of answer. The wordings can be used as: -

Ø  “With reference to provisions contained in Section___ of ___ Act……”

Ø  “In light of provisions stated in Section___ of ___Act ……”

Ø  “In pursuance to Section___ of ___Act”

Note: - Section no. shall be mentioned only if you know. Further section number shall be written along with the relevant Act i.e. CGST Act, 2017 / IGST Act, 2017 / Customs Act, 1962. (If it is possible then write section numbers with pencil in first 15 minutes so that it will save your time in thinking while writing)

b)     Analysis: -

In this part you have to critically analyze the situation in hand (question) and relate the provisions quoted above to the instant case / situation. The wordings can be used as: -

Ø  “In view of afore-quoted / afore-mentioned legal provisions we understand that Mr. X……”

Ø  “According to Section __ of ___ Act, 20XX it is imperative to note that….”

Ø  “According to Section __ of ___ Act, 20XX it is pertinent to note that….”

Ø  “According to Section __ of ___ Act, 20XX it is necessary to….”

c)      Conclusion: -

It is very important to conclude the discussions properly. The conclusions shall compulsorily include the name of the registered person given in the question. The wordings can be used as: -

“To Sum up, as per aforementioned discussions Mr. X shall be liable to pay GST.

“Ergo (Therefore) the registered person shall be liable to pay GST.

3)     Other Miscellaneous Tips: -

Ø  Write Neatly, avoid cutting.

Ø  Para’s of 4-5 lines should be made.

Ø  Proper spacing and alignment.

Ø  Underline Sections & other key words.

Ø  Heading before starting analysis.

Ø  Write point to point answer.

No. of pages you are writing for an answer shall commensurate with the marks (4 m – 1 page approx., 8 m – 2 pages approx. However, the same may vary as per presentation & handwriting of candidate)