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

What is the GST rate on restaurant services where attached hotel rooms are given at 7500 or more?

A) 5%

B) 12%

C) 18%

D) 28%

2 / 15

Can ITC be claimed on goods as free samples?

A) Yes

B) Yes, but subject to conditions

C) No

D) Only on promotional activities

3 / 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

4 / 15

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

A) Exempt

B) 5%

C) 18%

D) 28%

5 / 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

6 / 15

What is the rate of pre-deposit for filing an appeal with the GST tribunal?

A) 10%

B) 20%

C) 30%

D) Nil

7 / 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

8 / 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

9 / 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

10 / 15

What is the GST rate on the supply of Mercedes GLS cars?

A) GST 28% + 1% Cess

B) GST 28% + 15% Cess

C) GST 28% + 20% Cess

D) GST 28% + 22% Cess

11 / 15

According to the CGST Act, what is the rate of interest for delayed payment of tax?

A) 12%

B) 18%

C) 24%

D) 36%

12 / 15

What is the full form of "GSTN" in the context of GST?

A) Goods and Services Tax Network

B) General Services Tax Notification

C) Goods and State Tax Nexus

D) Government System for Taxation and Notification

13 / 15

What is the role of the Invoice Registration Portal (IRP) in the e-invoicing system?

A) Issuing invoices to taxpayers

B) Validating and registering e-invoices

C) Maintaining taxpayer records

D) Generating e-way bills

14 / 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

15 / 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

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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