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

Under GST, how are toll charges for using infrastructure facilities generally taxed?

A) Exempt

B) 5%

C) 12%

D) 18%

2 / 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

3 / 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

4 / 15

Under GST, what is the treatment of discounts offered before or at the time of supply?

A) Included in the transaction value

B) Excluded from the transaction value

C) Taxed separately

D) Treated as a reverse charge

5 / 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

6 / 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

7 / 15

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

A) Exempt

B) 5%

C) 18%

D) 28%

8 / 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%

9 / 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%

10 / 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

11 / 15

Who has the authority to recommend the conditions and safeguards for refund of tax on the supply of goods to SEZ units or developers?

A) Ministry of Home Affairs

B) GST Council

C) Board of Indirect Taxes and Customs

D) Directorate General of Foreign Trade

12 / 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

13 / 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

14 / 15

Under GST, what is the form used by an Input Service Distributor (ISD) to distribute the input tax credit?

A) GSTR-1

B) GSTR-2

C) GSTR-6

D) GSTR-9

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.
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