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

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

2 / 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

3 / 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

4 / 15

What is the highest rate of GST in India?

A) 5%

B) 18%

C) 28%

D) 32%

5 / 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

6 / 15

What does GST stand for?

A) General Sales Tax

B) Goods and Services Tax

C) Government Service Tax

D) Gross State Tax

7 / 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

8 / 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

9 / 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

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

Which form is used to file an annual return under GST?

A) GSTR-1

B) GSTR-3B

C) GSTR-9

D) GSTR-4

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

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

A) Manufacturers

B) Service providers

C) Traders

D) All of the above

14 / 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)

15 / 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

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