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

When was GST implemented in India?

A) 1st April 2015

B) 1st July 2017

C) 1st January 2016

D) 1st October 2018

2 / 15

In the context of GST, what does "CBIC" stand for?

A) Central Board of Indirect Charges

B) Central Bureau of Integrated Controls

C) Central Board of Indirect Taxes and Customs

D) Central Bureau of Integrated Compliance

3 / 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

4 / 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

5 / 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

6 / 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

7 / 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

8 / 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)

9 / 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

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

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

Who is liable to pay IGST?

A) Central Government

B) State Government

C) Union Territories

D) Importer

13 / 15

In GST, what does "CMP" stand for?

A) Composition

B) Comparative Market Price

C) Centralised Management Protocol

D) Comprehensive Maintenance Plan

14 / 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

15 / 15

What is the rate of GST on essential goods like food grains?

A) 5%

B) 12%

C) 18%

D) 28%

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