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

Which of the following is not a GST return?

A) GSTR-1

B) GSTR-2

C) GSTR-3

D) GSTR-4

2 / 15

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

A) GSTR-1

B) GSTR-3B

C) GSTR-9

D) GSTR-4

3 / 15

What is the full form of "IGST" in GST?

A) Integrated Goods and Services Tax

B) Inter-state Goods and Sales Tax

C) Internal Goods and State Tax

D) Interstate General Services Tax

4 / 15

Which type of GST is levied on the supply of goods within a state?

A) CGST & SGST

B) SGST & UGST

C) IGST

D) UGST

5 / 15

In the context of GST, what does "CBIC" stand for?

A) Central Board of Indirect Charges

B) Central Bureau of Integrated Controls

C) Central Board of Indirect Taxes and Customs

D) Central Bureau of Integrated Compliance

6 / 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)

7 / 15

What is the full form of "SGST" in GST?

A) State Goods and Sales Tax

B) Separate Goods and State Tax

C) State Goods and Services Tax

D) Sales and General State Tax

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 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

10 / 15

What is the purpose of an Advance Ruling (AAR) in GST?

A) To dispute tax liability

B) To seek clarification on legal provisions

C) To challenge the decisions of the GST Council

D) To appeal against penalties

11 / 15

What is the due date for filing the annual return (GSTR-9) for a taxpayer with a turnover exceeding Rs. 5 crores?

A) 31st December of the next financial year

B) 30th June of the next financial year

C) 31st October of the next financial year

D) 31st March of the next financial year

12 / 15

Who is liable to pay IGST?

A) Central Government

B) State Government

C) Union Territories

D) Importer

13 / 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

14 / 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

15 / 15

In RCM, on which type of notified supplies is the recipient required to pay GST?

A) Exempt supplies

B) Zero-rated supplies

C) Taxable supplies

D) Non-GST supplies

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