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 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

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

Which type of GST is levied on the supply of goods within a state?

A) CGST & SGST

B) SGST & UGST

C) IGST

D) UGST

4 / 15

When was GST implemented in India?

A) 1st April 2015

B) 1st July 2017

C) 1st January 2016

D) 1st October 2018

5 / 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

6 / 15

What is the highest rate of GST in India?

A) 5%

B) 18%

C) 28%

D) 32%

7 / 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

8 / 15

In GST, what does "CMP" stand for?

A) Composition

B) Comparative Market Price

C) Centralised Management Protocol

D) Comprehensive Maintenance Plan

9 / 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

10 / 15

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

A) GSTR-1

B) GSTR-3B

C) GSTR-9

D) GSTR-4

11 / 15

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

A) 5%

B) 12%

C) 18%

D) 28%

12 / 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

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

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

15 / 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

And that concludes the GST Quiz!
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