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 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

2 / 15

When was GST implemented in India?

A) 1st April 2015

B) 1st July 2017

C) 1st January 2016

D) 1st October 2018

3 / 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

4 / 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

5 / 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)

6 / 15

What is the highest rate of GST in India?

A) 5%

B) 18%

C) 28%

D) 32%

7 / 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

8 / 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

9 / 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

10 / 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

11 / 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

12 / 15

What does GST stand for?

A) General Sales Tax

B) Goods and Services Tax

C) Government Service Tax

D) Gross State Tax

13 / 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

14 / 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

15 / 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

And that concludes the GST Quiz!
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