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 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

2 / 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

3 / 15

What is the highest rate of GST in India?

A) 5%

B) 18%

C) 28%

D) 32%

4 / 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

5 / 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

6 / 15

In GST, what does "CMP" stand for?

A) Composition

B) Comparative Market Price

C) Centralised Management Protocol

D) Comprehensive Maintenance Plan

7 / 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

8 / 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

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

Can ITC be claimed on goods and services used for providing exempt supplies?

A) Yes, fully

B) Yes, but subject to conditions

C) No, except if the same are exported

D) Only on input services

11 / 15

Who is eligible to avail the benefit of Input Tax Credit (ITC)?

A) Manufacturers

B) Service providers

C) Traders

D) All of the above

12 / 15

What is the full form of ITC under GST?

A) Input Tax Credit

B) Income Tax Credit

C) Input Tax Claim

D) Income Total Credit

13 / 15

Who is liable to pay IGST?

A) Central Government

B) State Government

C) Union Territories

D) Importer

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

What does GST stand for?

A) General Sales Tax

B) Goods and Services Tax

C) Government Service Tax

D) Gross State Tax

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