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 full form of "CIN" in GST payments?

A) Centralised Invoice Number

B) Challan Identification Number

C) Consumer Identification Notice

D) Centralised Inspection Notice

2 / 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%

3 / 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

4 / 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

5 / 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

6 / 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

7 / 15

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

A) Exempt

B) 5%

C) 12%

D) 18%

8 / 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

9 / 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%

10 / 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%

11 / 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

12 / 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

13 / 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

14 / 15

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

A) 10%

B) 20%

C) 30%

D) Nil

15 / 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

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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