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 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

2 / 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

3 / 15

What is the highest rate of GST in India?

A) 5%

B) 18%

C) 28%

D) 32%

4 / 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

5 / 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

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

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

8 / 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

9 / 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

10 / 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

11 / 15

In GST, what does "CMP" stand for?

A) Composition

B) Comparative Market Price

C) Centralised Management Protocol

D) Comprehensive Maintenance Plan

12 / 15

Which of the following is not a GST return?

A) GSTR-1

B) GSTR-2

C) GSTR-3

D) GSTR-4

13 / 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)

14 / 15

What does GST stand for?

A) General Sales Tax

B) Goods and Services Tax

C) Government Service Tax

D) Gross State Tax

15 / 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

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