Beginner Level - N J Jain & Associates

Beginner Level

Dip your toes into the world of taxation fun! The GST Quiz Beginner Level is your passport to unraveling the basics of GST – easy, breezy, and the perfect start to your tax knowledge adventure!

You have 10 minutes to take up the Quiz.

1 / 15

What is the rate of GST on essential goods like food grains?

A) 5%

B) 12%

C) 18%

D) 28%

2 / 15

Who is liable to pay IGST?

A) Central Government

B) State Government

C) Union Territories

D) Importer

3 / 15

Can Input Tax Credit be claimed on the purchase of a motor vehicle?

A) Yes, always

B) No, ITC is not available at all to anyone

C) Yes, only in certain prescribed purposes ITC is available

D) Yes, if the motor vehicle is used for personal purposes

4 / 15

When was GST implemented in India?

A) 1st April 2015

B) 1st July 2017

C) 1st January 2016

D) 1st October 2018

5 / 15

What is the reverse charge mechanism under GST?

A) The recipient of goods or services pays the tax instead of the supplier

B) The supplier pays the tax on behalf of the recipient

C) Both the recipient and the supplier share the tax liability

D) The government pays the tax on behalf of the recipient

6 / 15

What does "GSTR" stand for in the context of GST returns?

A) Goods and Services Tax Refund

B) General Sales Tax Return

C) Goods and State Tax Report

D) Goods and Services Tax Return

7 / 15

Which form is used to file an annual return under GST?

A) GSTR-1

B) GSTR-3B

C) GSTR-9

D) GSTR-4

8 / 15

Can ITC be claimed on the purchase of food and beverages for employees?

A) Yes, fully

B) Yes, but subject to conditions

C) No

D) Only on beverages

9 / 15

What is the highest rate of GST in India?

A) 5%

B) 18%

C) 28%

D) 32%

10 / 15

Which organisation recommends the rates for GST in India?

A) Reserve Bank of India (RBI)

B) Ministry of Finance

C) GST Council

D) Planning Commission

11 / 15

Under the CGST Act, what is the rate of tax for intra-state supplies of goods and services?

A) 5%

B) 12%

C) 18%

D) As per the rates notified by the GST Council

12 / 15

What is the full form of IGST?

A) Integrated Goods and State Tax

B) Interstate Goods and Services Tax

C) Internal Goods and Sales Tax

D) International Goods and Service Tax

13 / 15

Which body is responsible for the administration of GST in India for the Central Govt?

A) Central Board of Direct Taxes (CBDT)

B) Reserve Bank of India (RBI)

C) Central Board of Indirect Taxes and Customs (CBIC)

D) Securities and Exchange Board of India (SEBI)

14 / 15

Under GST, which body issues Advance Rulings?

A) GST Council

B) National Anti-Profiteering Authority

C) Goods and Services Tax Appellate Tribunal (GSTAT)

D) Authority for Advance Ruling (AAR)

15 / 15

What is the CGST Act?

A) Central Goods and Sales Tax Act

B) Central Goods and Services Tax Act

C) Central Government and Services Tax Act

D) Central Goods and State Tax Act

And that concludes the GST Quiz!
Brace yourself for your results on the next screen.
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