Expert Level - N J Jain & Associates

Expert Level

Calling all GST maestros! The Expert Level GST Quiz is not for the faint-hearted. Dive deep into the intricate nuances of taxation mastery, where only the savviest emerge victorious. Prove your GST genius and claim the title!

You have 10 minutes to take up the Quiz.

1 / 15

In GST, who has the authority to arrest a person for tax evasion?

A) GST Commissioner

B) GST Council

C) GST Appellate Authority

D) GST Intelligence Bureau

2 / 15

What is the meaning of “NTOR” in GST?

A) Non-Taxable Online Recipient

B) Nil Transation Online Reciept

C) Non-Taxable Online Records

D) Non-Taxable Online Recipient

3 / 15

What is the rate of pre-deposit for filing an appeal with the Joint Commissioner Appeals?

A) 10%

B) 20%

C) 30%

D) Nil

4 / 15

Under the CGST Act, what is the treatment of goods imported for repair and re-export?

A) Exempted

B) Taxable at standard rates

C) Taxable at reduced rates

D) Taxable under reverse charge

5 / 15

What is the threshold limit for mandatory e-way bill generation for the movement of goods?

A) Rs. 50,000

B) Rs. 75,000

C) Rs. 1,00,000

D) Rs. 1,50,000

6 / 15

What is the full form of "CIN" in GST payments?

A) Centralised Invoice Number

B) Challan Identification Number

C) Consumer Identification Notice

D) Centralised Inspection Notice

7 / 15

What is the GST rate for healthcare services provided by a doctor in an individual capacity?

A) Exempt

B) 5%

C) 12%

D) 18%

8 / 15

Can an Advance Ruling issued in one state be applied to another state?

A) Yes

B) No

C) Yes, if the states have a mutual agreement

D) Yes, if the transaction involves inter-state supply

9 / 15

What is the minimum turnover limit for businesses required to generate e-invoices under GST?

A) Rs. 5 crores

B) Rs. 7 crores

C) Rs. 10 crores

D) Rs. 50 crores

10 / 15

Under GST, what is the treatment of stock transferred between two branches located in different states?

A) Exempted

B) Taxable under IGST

C) Taxable under CGST and SGST

D) Non-GST supply

11 / 15

What is the time limit for the Authority for Advance Ruling (AAR) to issue a ruling?

A) 30 days

B) 60 days

C) 90 days

D) 120 days

12 / 15

When can a taxpayer reverse ITC?

A) When wrong credit is availed in the electronic credit ledger

B) When the recipient fails to pay the supplier within 180 days

C) When there is a genuine mismatch in GSTR-2B and GSTR-3B

D) All of the above

13 / 15

Which type of supply is not considered as a 'composite supply' under GST?

A) Supply of goods with insurance

B) Supply of goods with warranty

C) Supply of goods with packaging

D) Supply of goods with a gift

14 / 15

What is the GST rate for of motor vehicles with operator?

A) Exempt

B) 5%

C) 18%

D) 28%

15 / 15

In GST, what does "HSN" stand for?

A) Harmonized System of Nomenclature

B) High Sales Number

C) Home State Notification

D) Hybrid Service Nomenclature

And that concludes the GST Quiz!
Brace yourself for your results on the next screen.
If you wish to claim your special prize then please fill in the following details:

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