100 questions and answers Each item is a 4-option MCQ. Open a question, tap A–D. Green is correct, red is wrong. Original practice — not an official paper.
1. GSTR-1 / GSTR-3B are A) JEE papers B) CBSE marksheets C) PAN applications D) GST return forms
Tap A, B, C or D.
Answer: D) GST return forms
Due dates are notified each year.
2. Input tax credit lets a registered business A) skip income tax forever B) cancel UPSC C) avoid PAN D) offset GST paid on inputs against output GST
Tap A, B, C or D.
Answer: D) offset GST paid on inputs against output GST
Invoices and returns must match rules.
3. GST is not A) an indirect tax B) destination-based C) income tax under the Income-tax Act D) invoice-driven
Tap A, B, C or D.
Answer: C) income tax under the Income-tax Act
TDS/TCS can still apply in some GST cases.
4. GST launched nationwide in India in A) 1991 with liberalisation only B) 2014 as income tax C) 2017, replacing many older indirect taxes D) 2020 as a visa fee
Tap A, B, C or D.
Answer: C) 2017, replacing many older indirect taxes
Octroi, many excises and CST were among the old layers.
5. The GST Council is A) the RBI monetary-policy committee B) the Centre–state body that decides rates and key rules C) UPSC D) the CBSE board
Tap A, B, C or D.
Answer: B) the Centre–state body that decides rates and key rules
Notifications follow Council decisions.
6. The usual GST filing portal is A) upsconline.nic.in B) gst.gov.in C) incometax.gov.in only D) nseindia.com
Tap A, B, C or D.
Answer: B) gst.gov.in
Keep login credentials off shared café PCs.
7. HSN codes classify goods; SAC codes classify A) services B) income-tax slabs C) CBSE subjects D) passport pages
Tap A, B, C or D.
Answer: A) services
Invoices must show the correct code band.
8. E-invoicing is mandatory for A) every kirana shop automatically B) salaried employees C) businesses above notified turnover limits D) UPSC candidates
Tap A, B, C or D.
Answer: C) businesses above notified turnover limits
IRN / QR details appear on the invoice.
9. An e-way bill is used when A) filing GSTR-3B only B) moving goods above a notified value C) sitting NEET D) opening a PPF
Tap A, B, C or D.
Answer: B) moving goods above a notified value
Distance and vehicle details are captured.
10. The composition scheme is A) a simpler tax option for small eligible dealers B) the standard 18% credit chain for everyone C) income-tax new regime D) TDS on salary
Tap A, B, C or D.
Answer: A) a simpler tax option for small eligible dealers
Composition dealers generally cannot charge GST on invoices the usual way.
11. Reverse charge means A) exports are taxed at 28% B) salary is GST C) ITC is banned forever D) the recipient pays GST instead of the supplier in notified cases
Tap A, B, C or D.
Answer: D) the recipient pays GST instead of the supplier in notified cases
RCM appears on the recipient’s return.
12. Place of supply decides A) your PAN last four digits B) JEE rank C) Aadhaar address as the only test always D) whether a sale is intra-state or interstate
Tap A, B, C or D.
Answer: D) whether a sale is intra-state or interstate
It drives CGST+SGST versus IGST.
13. An intra-state supply generally attracts A) only IGST B) only income tax C) only TDS 194C D) CGST plus SGST (or UTGST)
Tap A, B, C or D.
Answer: D) CGST plus SGST (or UTGST)
Both appear on the tax invoice.
14. An interstate supply generally attracts A) only SGST B) council tax C) VAT at 5% UAE D) IGST
Tap A, B, C or D.
Answer: D) IGST
IGST is shared between Centre and states.
15. Exports of goods and services are typically A) zero-rated B) taxed at 28% always C) exempt so ITC is lost always D) outside GST as salary
Tap A, B, C or D.
Answer: A) zero-rated
Refund or LUT routes exist.
16. Supplies to SEZs can be zero-rated when A) the buyer is any company in Mumbai B) the conditions in the law and notifications are met C) you print SEZ on a shop bill D) the goods never move
Tap A, B, C or D.
Answer: B) the conditions in the law and notifications are met
Documents must match the SEZ buyer.
17. A Letter of Undertaking (LUT) lets eligible exporters A) skip GST registration forever B) avoid income tax C) supply without paying IGST up front D) cancel e-way bills
Tap A, B, C or D.
Answer: C) supply without paying IGST up front
Bond / LUT is filed on the portal.
18. Nil-rated, exempt and zero-rated are A) identical words B) income-tax rebate types C) three different GST treatments D) CBSE grades
Tap A, B, C or D.
Answer: C) three different GST treatments
ITC eligibility is the practical difference.
19. Exempt supplies generally A) are taxed at 18% B) are the same as zero-rated exports C) need e-invoices as taxable 12% D) do not allow input tax credit
Tap A, B, C or D.
Answer: D) do not allow input tax credit
Residential rent of a dwelling is a common example.
20. Zero-rated supplies can still allow A) no returns ever B) composition tax as 1% on exports always C) SGST only D) input tax credit
Tap A, B, C or D.
Answer: D) input tax credit
That is why exporters track ITC carefully.
21. GSTR-1 reports A) outward supplies (your sales) B) only ITC from 2B C) annual GSTR-9 as the monthly sales form D) TDS on salary
Tap A, B, C or D.
Answer: A) outward supplies (your sales)
It must match e-invoices where applicable.
22. GSTR-3B is A) the income-tax ITR-1 B) the summary return through which you pay net GST C) a NEET paper D) an e-way bill
Tap A, B, C or D.
Answer: B) the summary return through which you pay net GST
Late 3B attracts interest and late fees.
23. GSTR-2B is A) an auto-drafted ITC statement B) your sales register C) a PAN card D) GSTR-9C always
Tap A, B, C or D.
Answer: A) an auto-drafted ITC statement
Claim ITC as per books vs 2B rules.
24. GSTR-9 is A) a monthly e-way bill B) the composition quarterly form only C) ITR-U D) the annual return for many regular taxpayers
Tap A, B, C or D.
Answer: D) the annual return for many regular taxpayers
Some small taxpayers have been exempted in some years — read that year’s notice.
25. QRMP is A) a UPSC optional B) a quarterly return option for smaller taxpayers C) a GST rate of 28% D) e-invoicing for everyone
Tap A, B, C or D.
Answer: B) a quarterly return option for smaller taxpayers
IFF can be used for B2B invoices in intervening months.
26. Input tax credit generally needs A) only a verbal deal B) a valid tax invoice and return compliance C) a cancelled GSTIN of the supplier D) a cash kachcha bill
Tap A, B, C or D.
Answer: B) a valid tax invoice and return compliance
2B matching and time limits apply.
27. Credit notes and debit notes A) adjust taxable value after the original invoice B) are income-tax Form 16 C) delete GSTIN D) are e-way bills
Tap A, B, C or D.
Answer: A) adjust taxable value after the original invoice
They must follow time limits in the Act.
28. TDS under GST can apply to A) certain notified supplies (for example some government contracts) B) every grocery bill C) salary under the Income-tax Act as GST D) NEET fees
Tap A, B, C or D.
Answer: A) certain notified supplies (for example some government contracts)
It is not the same as income-tax TDS.
29. TCS under GST applies to A) every neighbourhood kirana B) UPSC application fees C) some e-commerce operators on supplies through their platform D) CBSE board fees
Tap A, B, C or D.
Answer: C) some e-commerce operators on supplies through their platform
Operators deposit TCS and suppliers claim it.
30. A GST tax invoice must show A) only the shop name B) GSTIN, taxable value, rate and tax amount C) only PAN D) only HSN with no tax
Tap A, B, C or D.
Answer: B) GSTIN, taxable value, rate and tax amount
B2C small bills have relaxed fields below thresholds.
31. Registration is required once you A) buy a mobile SIM B) sit Class 10 boards C) file ITR once D) cross the notified turnover threshold (or other mandatory cases)
Tap A, B, C or D.
Answer: D) cross the notified turnover threshold (or other mandatory cases)
Thresholds differ for some states and for goods vs services — check the current notification.
32. Casual and non-resident taxable persons have A) no GST ever B) composition by default C) special registration (often with advance tax) D) only IGST on salary
Tap A, B, C or D.
Answer: C) special registration (often with advance tax)
They cannot use a regular GSTIN of another state casually.
33. Job work has specific rules for A) NEET practicals B) CBSE projects C) delivery challans and ITC when goods move to a job worker D) UPSC DAF
Tap A, B, C or D.
Answer: C) delivery challans and ITC when goods move to a job worker
Return of goods within the allowed period matters.
34. Works-contract and real-estate GST follow A) always 5% like UAE VAT B) always exempt C) special rate notifications, not a simple 18% guess D) income-tax capital-gains rates
Tap A, B, C or D.
Answer: C) special rate notifications, not a simple 18% guess
Under-construction vs ready-to-move treatments differ.
35. An Input Service Distributor (ISD) A) files GSTR-1 for consumers B) distributes common ITC to branches with GSTINs C) issues PAN D) conducts UPSC
Tap A, B, C or D.
Answer: B) distributes common ITC to branches with GSTINs
Head-office retainers often need ISD.
36. Paying GST after the due date generally attracts A) extra JEE attempts B) interest C) a higher CBSE grade D) Express Entry points
Tap A, B, C or D.
Answer: B) interest
Late fees can apply on returns too.
37. E-commerce operators may have to A) collect TCS and comply with special registration rules B) charge 28% on all food always C) file ITR-1 for sellers D) sit GATE
Tap A, B, C or D.
Answer: A) collect TCS and comply with special registration rules
OIDAR / online supplies have extra tests.
38. Mixed and composite supplies A) follow different rules for which rate applies B) are ignored in GST C) are always 28% D) are only customs issues
Tap A, B, C or D.
Answer: A) follow different rules for which rate applies
The principal supply idea matters for composites.
39. UTGST is A) IGST on exports only B) a state cess on petrol only C) the Union Territory tax paired with CGST D) income tax
Tap A, B, C or D.
Answer: C) the Union Territory tax paired with CGST
Chandigarh and other UTs use it instead of SGST.
40. GST is destination-based, meaning tax generally accrues A) where the goods or services are consumed B) only in the supplier’s birth state always C) to UPSC D) as stamp duty
Tap A, B, C or D.
Answer: A) where the goods or services are consumed
That is why IGST exists for interstate trade.
41. PAN is linked when you A) sit NEET B) open only a savings account with no KYC C) take a GSTIN D) apply for a tourist visa only
Tap A, B, C or D.
Answer: C) take a GSTIN
One PAN can have GSTINs in multiple states.
42. Aadhaar authentication is used in A) many GST registrations B) issuing CBSE marksheets as GSTIN C) UPSC interviews D) NEET counselling as tax
Tap A, B, C or D.
Answer: A) many GST registrations
OTP and biometric flows appear on the portal.
43. ITC can be blocked or reversed if A) you paid by UPI B) the HSN has four digits C) the supplier’s return is non-compliant or invoices do not match rules D) you filed GSTR-1 on time and 2B shows the invoice cleanly
Tap A, B, C or D.
Answer: C) the supplier’s return is non-compliant or invoices do not match rules
Rule 86A and related circulars are the technical path.
44. Annual aggregate turnover decides A) your NEET percentile B) your income-tax slab alone C) many compliance buckets (e-invoice, QRMP, audit) D) CBSE stream
Tap A, B, C or D.
Answer: C) many compliance buckets (e-invoice, QRMP, audit)
PAN-level turnover is aggregated across GSTINs.
45. Do not confuse GST with A) an indirect tax on supplies B) invoice-driven compliance C) income tax under the Income-tax Act D) a destination-based levy
Tap A, B, C or D.
Answer: C) income tax under the Income-tax Act
You may still deduct TDS under the Income-tax Act on the same contract.
46. Official rules for GST (India) in India come from A) the authority named on the current notice B) a forwarded WhatsApp list C) a sports commentary D) a restaurant menu
Tap A, B, C or D.
Answer: A) the authority named on the current notice
Always open the official PDF or site.
47. A practice page about GST (India) should A) promise a vacancy tomorrow B) copy a leaked paper C) teach the stable map, not invent a form date D) hide the country name
Tap A, B, C or D.
Answer: C) teach the stable map, not invent a form date
GKSchools does not invent cycles.
48. If two websites disagree about GST (India) in India, trust A) the official commission, board, or ministry B) the louder influencer C) a screenshot with no URL D) a 2014 blog comment
Tap A, B, C or D.
Answer: A) the official commission, board, or ministry
Check the domain.
49. Students search GST (India) because A) it is a US state test only B) it is a Hindi-only quiz C) it is a high-intent local phrase in India D) it is a cooking term
Tap A, B, C or D.
Answer: C) it is a high-intent local phrase in India
Keep answers in the language of the search.
50. The safest first click for GST (India) is A) the official explainer, then practice questions B) buying a random PDF first C) skipping eligibility D) ignoring the syllabus
Tap A, B, C or D.
Answer: A) the official explainer, then practice questions
Read the map, then tap to score.
51. Eligibility for GST (India) is decided by A) a cousin’s memory B) the published rules for that year C) a cinema ticket D) a weather app
Tap A, B, C or D.
Answer: B) the published rules for that year
Rules can change by notification.
52. A mock set on GST (India) is A) a leaked booklet B) original practice, not an official paper copy C) a live scorecard D) a visa stamp
Tap A, B, C or D.
Answer: B) original practice, not an official paper copy
Use it to learn the pattern.
53. When GST (India) uses a calculator rule, follow A) any phone app in the hall B) the paper’s approved-calculator list C) a smartwatch always D) sharing a friend’s device
Tap A, B, C or D.
Answer: B) the paper’s approved-calculator list
Invigilators check devices.
54. Negative marking on GST (India), if any, is A) always −1 on every paper worldwide B) never used anywhere C) the same as SAT always D) stated on that year’s instruction sheet
Tap A, B, C or D.
Answer: D) stated on that year’s instruction sheet
Do not guess the penalty.
55. Subject choice for GST (India) should match A) the course or career you want next B) only what a neighbour picked C) the shortest form D) a random code
Tap A, B, C or D.
Answer: A) the course or career you want next
Wrong paper waste a year.
56. A resit or remark for GST (India) is A) a WhatsApp appeal B) an official process with a deadline C) automatic every year D) free forever
Tap A, B, C or D.
Answer: B) an official process with a deadline
Read the board’s remark page.
57. Past papers for GST (India) are useful when A) you only read the cover B) you memorise one year C) you skip the mark scheme D) you attempt them timed, then check the mark scheme
Tap A, B, C or D.
Answer: D) you attempt them timed, then check the mark scheme
Timing builds exam stamina.
58. Syllabus changes for GST (India) appear in A) the current specification or circular B) a 2010 textbook only C) a meme D) a taxi advert
Tap A, B, C or D.
Answer: A) the current specification or circular
Confirm the year on the PDF.
59. Access arrangements for GST (India) need A) a note written in the hall B) a parent phone call during the test C) an approved application before the paper D) nothing ever
Tap A, B, C or D.
Answer: C) an approved application before the paper
Apply early through the school or centre.
60. Results for GST (India) are released A) on the date the official body publishes B) whenever a coaching centre guesses C) every Sunday D) only on social media
Tap A, B, C or D.
Answer: A) on the date the official body publishes
Bookmark the results page.
61. Certificates for GST (India) are issued by A) the awarding body named on the paper B) a photocopy shop C) a blog D) FIFA
Tap A, B, C or D.
Answer: A) the awarding body named on the paper
Keep digital and paper copies.
62. If GST (India) is an eligibility test, passing it A) does not by itself give a job letter B) guarantees a posting next week C) replaces a degree always D) cancels other exams
Tap A, B, C or D.
Answer: A) does not by itself give a job letter
Recruitment is a later step.
63. If GST (India) is an entrance exam, a rank A) is a visa B) is a salary C) is a passport D) is used by colleges as they notify
Tap A, B, C or D.
Answer: D) is used by colleges as they notify
Admission lists are separate.
64. Fees for GST (India) must be paid A) to a personal UPI of a stranger B) in a parking lot C) only in cash to a tout D) on the official portal named in the notice
Tap A, B, C or D.
Answer: D) on the official portal named in the notice
Save the receipt.
65. Photo and ID rules for GST (India) are A) the same as a concert ticket B) optional C) only for teachers D) printed on the admit card
Tap A, B, C or D.
Answer: D) printed on the admit card
Carry the exact ID listed.
66. A name mismatch on GST (India) documents should be A) ignored B) corrected through the official channel before the day C) fixed with correction fluid in the hall D) posted on a group chat
Tap A, B, C or D.
Answer: B) corrected through the official channel before the day
Boards reject mismatched IDs.
67. Study time for GST (India) works better as A) one 12-hour cram once a year B) only watching reels C) a daily short set you can finish D) skipping weak topics forever
Tap A, B, C or D.
Answer: C) a daily short set you can finish
Come back tomorrow for a new order.
68. Current-affairs items mixed with GST (India) should be A) undated rumours B) invented summit hosts C) copied paywalled PDFs D) dated facts you can verify
Tap A, B, C or D.
Answer: D) dated facts you can verify
We rotate practice; we do not invent news.
69. Internal links from a GST (India) page should go to A) random shopping carts B) the country hub and related exams C) broken admin URLs D) login walls
Tap A, B, C or D.
Answer: B) the country hub and related exams
Students need the next tap.
70. Language of answers on this GST (India) page is A) Hindi only B) English, because this desk is /en/ C) a mix that confuses crawlers D) emoji only
Tap A, B, C or D.
Answer: B) English, because this desk is /en/
Hindi GK stays on the main site.
71. Group vs grade language on GST (India) must stay A) swapped for SEO B) as the official body writes it C) copied from another country D) hidden
Tap A, B, C or D.
Answer: B) as the official body writes it
UPSC Group A is not RBI Grade B.
72. A calculator-allowed paper for GST (India) still needs A) working shown where the mark scheme asks B) only the final number C) no units D) a photo of the screen
Tap A, B, C or D.
Answer: A) working shown where the mark scheme asks
Method marks exist.
73. Multiple-choice on GST (India) is scored from A) the option you whispered B) all four options C) the option you lock D) the question number
Tap A, B, C or D.
Answer: C) the option you lock
Tap once; green is correct, red is wrong.
74. A “today’s 5” strip on GST (India) is A) breaking news from a newsroom B) a live official paper C) a paid leak D) a daily rotate of the same 100-question bank
Tap A, B, C or D.
Answer: D) a daily rotate of the same 100-question bank
Order changes at midnight so you return.
75. Sharing an GST (India) admit card publicly can A) raise your rank B) expose personal data C) pay the fee twice D) change the syllabus
Tap A, B, C or D.
Answer: B) expose personal data
Keep numbers private.
76. Coaching claims about GST (India) cut-offs are A) always exact in January B) the same for every state C) unofficial until the authority publishes them D) copied from SAT
Tap A, B, C or D.
Answer: C) unofficial until the authority publishes them
Treat them as gossip.
77. A practical or oral for GST (India), if any, is A) part of the published assessment B) optional decoration C) replaced by a tweet D) the same as a written MCQ
Tap A, B, C or D.
Answer: A) part of the published assessment
Check the weighting.
78. Transfer or migration after GST (India) follows A) the receiving school or university rules B) a YouTube comment C) a taxi driver D) a currency app
Tap A, B, C or D.
Answer: A) the receiving school or university rules
Get the letter in writing.
79. Disability support for GST (India) is A) a secret extra hour for anyone B) forbidden everywhere C) an official access arrangement D) only for staff
Tap A, B, C or D.
Answer: C) an official access arrangement
Ask the centre early.
80. A formula sheet for GST (India) is allowed only if A) you printed one at home always B) your friend has one C) it is in another language D) that paper’s instructions say so
Tap A, B, C or D.
Answer: D) that paper’s instructions say so
Invigilators collect extras.
81. Units in a GST (India) numerical answer should A) be skipped to save time always B) match the question (cm, $, £, R) C) be US customary only D) be Roman numerals
Tap A, B, C or D.
Answer: B) match the question (cm, $, £, R)
Unit marks are easy marks.
82. Estimation before calculating GST (India) items A) wastes the whole paper B) is banned C) catches calculator slips D) replaces working
Tap A, B, C or D.
Answer: C) catches calculator slips
Sense-check the size of the answer.
83. Reading the question twice on GST (India) helps because A) the paper is always one word B) options never trick C) command words change the mark scheme D) time is unlimited
Tap A, B, C or D.
Answer: C) command words change the mark scheme
Circle the command word.
84. Command words such as explain / calculate / compare on GST (India) mean A) different depths of answer B) the same one-word reply C) draw a picture only D) skip the question
Tap A, B, C or D.
Answer: A) different depths of answer
Marks follow the verb.
85. A data booklet for GST (India) (if issued) is A) part of the exam stationery B) your personal notebook C) a phone download in the hall D) optional graffiti
Tap A, B, C or D.
Answer: A) part of the exam stationery
Use the values they give.
86. Revision notes for GST (India) should list A) only motivational quotes B) 50 copied PDFs unread C) definitions, exceptions, and one worked example D) someone else’s login
Tap A, B, C or D.
Answer: C) definitions, exceptions, and one worked example
Short notes beat hoarding.
87. Sleep before a GST (India) paper usually beats A) skipping breakfast only as a strategy B) arriving without ID C) an all-night first reading of the syllabus D) both of those and more
Tap A, B, C or D.
Answer: C) an all-night first reading of the syllabus
Tired brains drop easy marks.
88. On the day of GST (India), arrive A) exactly as the bell rings B) without the admit card C) with time to find the room and ID check D) with a banned device
Tap A, B, C or D.
Answer: C) with time to find the room and ID check
Centres start on time.
89. After GST (India) results, the next step is often A) deleting the certificate B) ignoring official email C) a published admission, remark, or next paper D) paying a stranger to “upgrade” marks
Tap A, B, C or D.
Answer: C) a published admission, remark, or next paper
Use official portals.
90. Scholarships linked to GST (India) have A) their own forms and dates B) the same form as a driving licence C) no eligibility rules D) automatic award to every candidate
Tap A, B, C or D.
Answer: A) their own forms and dates
Read the scholarship page separately.
91. University offers that mention GST (India) grades are A) conditional on the published offer letter B) verbal promises in a corridor C) a social-media poll D) a bank SMS
Tap A, B, C or D.
Answer: A) conditional on the published offer letter
Keep the offer PDF.
92. Worked examples on this GST (India) page use A) a photocopied board paper B) a paywalled dump C) original numbers, not a leaked script D) a scanned teacher copy
Tap A, B, C or D.
Answer: C) original numbers, not a leaked script
Pattern practice is allowed; paper theft is not.
93. A bilingual student using this GST (India) desk should A) mix Hindi sentences into the EN URL B) practise the English command words here C) ignore the glossary D) translate only the ads
Tap A, B, C or D.
Answer: B) practise the English command words here
/en/ stays English.
94. When GST (India) overlaps another country exam, this page still A) copies USA SAT wording only B) uses India Group C labels C) hides the country D) keeps India names and authorities
Tap A, B, C or D.
Answer: D) keeps India names and authorities
Local phrases win the click.
95. A parent helping with GST (India) should A) take the test for them B) buy every book in the shop C) sit while the student taps answers D) call the board daily
Tap A, B, C or D.
Answer: C) sit while the student taps answers
The score is for the student.
96. GST in India is A) a US sales tax only B) a destination-based tax on goods and services C) UK council tax D) a visa
Tap A, B, C or D.
Answer: B) a destination-based tax on goods and services
It replaced many older indirect taxes in 2017.
97. CGST is collected by A) only a state on interstate sales as IGST B) FIFA C) the Central Government D) the RBI as income tax
Tap A, B, C or D.
Answer: C) the Central Government
SGST is the state share on intra-state sales.
98. IGST applies mainly to A) only intra-state Mumbai local fruit always B) salary income C) interstate supply (and some imports) D) council tax
Tap A, B, C or D.
Answer: C) interstate supply (and some imports)
It is shared between Centre and states.
99. A GSTIN is A) a PAN only B) an Aadhaar only C) a 15-digit GST identification number D) a UPSC roll number
Tap A, B, C or D.
Answer: C) a 15-digit GST identification number
Businesses use it on invoices.
100. Common GST rate slabs include A) only 5% like the UAE always B) only 20% VAT like the UK always C) no rates D) 0%, 5%, 12%, 18%, 28% (with exceptions)
Tap A, B, C or D.
Answer: D) 0%, 5%, 12%, 18%, 28% (with exceptions)
Some items are exempt.
