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 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

2 / 15

What does GST stand for?

A) General Sales Tax

B) Goods and Services Tax

C) Government Service Tax

D) Gross State Tax

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

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

5 / 15

Which of the following is not a GST return?

A) GSTR-1

B) GSTR-2

C) GSTR-3

D) GSTR-4

6 / 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

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

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

9 / 15

In GST, what does "CMP" stand for?

A) Composition

B) Comparative Market Price

C) Centralised Management Protocol

D) Comprehensive Maintenance Plan

10 / 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

11 / 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

12 / 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

13 / 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

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

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

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