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 form is used to file an annual return under GST?

A) GSTR-1

B) GSTR-3B

C) GSTR-9

D) GSTR-4

2 / 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

3 / 15

In GST, what does "E-way Bill" stand for?

A) Electronic Way Bill

B) Efficient Way Bill

C) Eminent Way Bill

D) Exemplary Way Bill

4 / 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

5 / 15

When was GST implemented in India?

A) 1st April 2015

B) 1st July 2017

C) 1st January 2016

D) 1st October 2018

6 / 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

7 / 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)

8 / 15

Who is liable to pay IGST?

A) Central Government

B) State Government

C) Union Territories

D) Importer

9 / 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

10 / 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

11 / 15

What does GST stand for?

A) General Sales Tax

B) Goods and Services Tax

C) Government Service Tax

D) Gross State Tax

12 / 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

13 / 15

What is the highest rate of GST in India?

A) 5%

B) 18%

C) 28%

D) 32%

14 / 15

Which of the following is not a GST return?

A) GSTR-1

B) GSTR-2

C) GSTR-3

D) GSTR-4

15 / 15

ITC cannot be claimed for goods and services used for:

A) Business purposes

B) Non-business purposes

C) Both business and non-business purposes

D) Services only

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