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

Which of the following is not a GST return?

A) GSTR-1

B) GSTR-2

C) GSTR-3

D) GSTR-4

2 / 15

In GST, what does "CMP" stand for?

A) Composition

B) Comparative Market Price

C) Centralised Management Protocol

D) Comprehensive Maintenance Plan

3 / 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

4 / 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

5 / 15

Who is liable to pay IGST?

A) Central Government

B) State Government

C) Union Territories

D) Importer

6 / 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

7 / 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

8 / 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

9 / 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

10 / 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

11 / 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

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

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

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

15 / 15

What does GST stand for?

A) General Sales Tax

B) Goods and Services Tax

C) Government Service Tax

D) Gross State Tax

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