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WorksheetsQuiz GST Domain
Total questions: 28
Worksheet time: 56mins
Name
Class
Date
1.
GST Full Form
a)
Goods and Services Tax
b)
Good Sales Tax
c)
Goods and Service Tax
d)
Good Simple Tax
2.
If my turnover in the previous year was 55,000, Can I register for Rgular Dealer - Monthly Return Filer?
a)
Yes
b)
No
3.
If my turnover is less than _________, I can avoid GST Registeration.
a)
40,000
b)
40,00,000
c)
50,000
d)
50,00,000
4.
Standard Rate of GST in India is/are ________
a)
12
b)
18
c)
12 and 18
d)
None
5.
GST Rate based on Product Rate is seen in ________ Industry
a)
Construction Industry
b)
Apparel Industry
c)
Food Industry
d)
Entertainment Industry
6.
Which among the given Rates is/are not GST Rates
a)
0.25% and 3.00%
b)
1.5% and 7.5%
c)
5% and 0%
d)
12% and 18%
e)
All are GST Rates in India
7.
Which GST Return we are not filing as of Now?
a)
GSTR1
b)
GSTR2
c)
GSTR3B
d)
GSTR9
8.
Darshan Enterprise in an Exporter, CA has suggested him to provide ____ digits of HSN in any document
a)
4
b)
8
c)
15
d)
16
e)
No Need
9.
Which is an Incorrect GSTIN? Its tricky
a)
27AAACP7879D1Z4
b)
27AACFF9468K1ZU
c)
27AAAZB5343E2Z0
d)
97AAACO1598A1DP
10.
Currently Cess Charged in GST is ______
a)
Swatch Bharat Cess
b)
Education Cess
c)
Krishi Kalyan Cess
d)
Compensation Cess
e)
Sin Cess
11.
Input Cess can be adjusted against output Cess.
a)
Yes
b)
No
c)
God Knows
d)
50-50
12.
Cess on Gutka is ____
a)
0%
b)
5%
c)
18%
d)
28%
e)
204%
13.
Darshan Pvt. Ltd. purchased 2 Tata Safari for their Managers - Winners in Nakshatra Awards. Can Company claim GST charged by Tatas
a)
Yes
b)
No
14.
Shah and Co. Purchased a TV for Office Conference Room, ITC on TV is claimable?
a)
Yes
b)
No
15.
Darshan Pvt. Ltd. hired a Law firm and got a bill for Rs. 1,00,000 with a Note saying, '18% GST applicable as RCM'
a)
Now, company's accountant will pay Rs. 1L to Law firm and 18K to Income Tax Department as GST
b)
Now, company's accountant will pay Rs. 1L to Law firm and 18K to GST Department as GST
c)
Now, company's accountant will pay Rs. 1L to Law firm after deducting 18K as GST
d)
The Accountant will Case the Law Firm for Illegal Bill making
16.
__________ is applicable in case of Imports
a)
RCM - Reverse Charge Mechanism
b)
FCM - Forward Charge Mechanism
17.
__________ is applicable in case of Exports
a)
RCM - Reverse Charge Mechanism
b)
FCM - Forward Charge Mechanism
18.
______ GST Rate is charged on High Speed Petrol
a)
28%
b)
57%
c)
204%
d)
None GST Rate
19.
Luxury Tax and Entry Tax have been subsumed under _______
a)
CGST
b)
SGST
c)
IGST
d)
Cess
20.
ITC of __________ can be adjusted with Output IGST, CGST and SGST
a)
CGST
b)
SGST
c)
IGST
d)
Cess
21.
In RCM, the _______ makes GST Payment to Department
a)
Buyer
b)
Seller
c)
Transporter
d)
Agent
e)
No Need to pay, its ok
22.
Excise and Service Tax got subsumed in ________
a)
CGST
b)
SGST
c)
IGST
d)
Cess
23.
In GST, HSN Stands for _________
a)
Haldi Shakar Namak
b)
Harmonized System of Nomenclature
c)
Harmonized System Number
d)
Harmonized System of Numbers
24.
In GST, SAC Stands for __________
a)
Services Accounting Code
b)
Service Access Code
c)
Subscriber Access Control
d)
Syntax‑based Arithmetic Coding
e)
Standard Accounting Code
25.
If I go to Bhopal in MP, and buy a Laptop for Company and provide my Mumbai GSTIN to Seller, he will charge me ________
a)
CGST
b)
SGST
c)
IGST
d)
CGST and SGST
26.
If I go to Bhopal in MP, stay in Hotel Fern for Company meetings and provide my Mumbai GSTIN to Hotel, he will charge me ________
a)
CGST
b)
SGST
c)
IGST
d)
CGST and SGST
27.
If I am Composite Dealer, I file _____
a)
GSTR1
b)
GSTR2
c)
GSTR4
d)
GSTR5A
28.
My business is registered in Mumbai and am flying from Mumbai to Bengaluru. After crossing Maharashtra Borders as I enter Karnataka state, I will be charged ______ on Meals. And can I claim its ITC?
a)
IGST, No
b)
IGST, Yes
c)
CGST and SGST, Yes
d)
CGST and SGST, No
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