GST basics: practice, test and prove it

CGST, SGST and IGST, input tax credit, GSTIN structure, supply rules, invoices, reverse charge, composition.

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Start the gst basics test Read the first lesson

GST screenings for junior roles focus on concepts you use every day: whether a sale attracts CGST and SGST or IGST, how input tax credit reduces what you pay, what a valid tax invoice must show and how to read a GSTIN. Rates and due dates change, so good screenings test the reasoning and give you the rate in the question.

This page has 15 practice questions, two lessons on the tax structure and on credit and invoices, and interview answers you can adapt. Any rate used here is only an example for calculation.

Benchmark: The pass mark is 80%, and GST basics are commonly screened for accounts assistant, billing, tax assistant and bookkeeping roles in India. Requirements vary by employer.

Lessons

CGST, SGST and IGST: which tax applies and whyHow intra-state and inter-state supply decide the tax type, how to split the tax, and how to read a GSTIN.Lesson 1

Input tax credit, tax invoices and reverse chargeHow input tax credit reduces GST payable, the order of using credits, invoice essentials, reverse charge and composition.Lesson 2

Value of supply and place of supply: what tax is charged on, and whereHow to work out the taxable value of an invoice, what goes in and what stays out, and how place of supply decides the tax type.Lesson 3

GST returns: what each one reports and how to reconcile before filingWhat GSTR-1, GSTR-3B and GSTR-2B are for, how they feed each other, and the checks that stop mismatches and lost credit.Lesson 4

Interview prep

GST basics interview questionsCommon GST questions for accounts and billing roles, with answers that show you understand the reasoning.6 questions

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Common questions

Will the test ask current GST rates or due dates?

This practice set does not, because they change through notifications. When a rate appears in a question, it is given so you can do the calculation.

Do I need to know the GST Act section numbers?

Not for most junior screenings. Knowing the concepts and being able to apply them to an invoice matters far more.

How should I keep up with changes?

Rely on official government notifications and the GST portal for current rates, limits and dates, and check them before filing anything.

GST basics test for interviewWhat the screening round looks like, with a 5-question sample.