Payment of Tax | CA Inter GST Revision | Jan 27 | CA Karan Satija

Payment of Tax & TDS - complete revision for CA Inter GST (Jan 2027 attempt) by CA Karan Satija. In this video we revise the electronic cash ledger, electronic credit ledger and electronic liability register under Section 49, major and minor heads, the order of utilization of ITC, interest under Section 50, Form PMT-09, and TDS under Section 51 - deductors, rate, threshold, non-applicability and compliance. 📌 TOPICS COVERED IN THIS VIDEO (12 topics) 1. Electronic Cash Ledger [Sec 49(1) & Form PMT-05] - Deposit via Form PMT-06, OTC Limit Rs. 10,000, 15-day validity 2. Major Heads (CGST, SGST, IGST, UTGST, Cess) & Minor Heads (Tax, Interest, Penalty, Fee, Others) 3. Electronic Credit Ledger [Sec 49(2) & Form PMT-02] - Use restricted ONLY for payment of Output Tax 4. Electronic Liability Register [Sec 49(7) & Form PMT-01] - Chronological order of discharge of tax liabilities 5. Order of Utilization of ITC [Section 49(5), 49A, 49B & Rule 88A] - IGST credit fully utilized first 6. Interest on Delayed Payment of Tax [Section 50(1)] - 18% p.a. interest payable ONLY on net cash liability 7. Interest on Ineligible ITC Availed AND Utilized [Section 50(3)] - 18% p.a. interest on wrongly availed & utilized credit 8. Transfer of Amount in Electronic Cash Ledger / Credit Ledger [Form PMT-09] 9. Tax Deduction at Source (TDS) [Section 51] - Specified Deductors: Govt Depts, Local Authority, Govt Agencies, PSUs 10. Rate of TDS (1% CGST + 1% SGST / 2% IGST) & Threshold Limit (Contract Value above Rs. 2,50,000 excluding taxes) 11. Non-applicability Matrix of TDS based on Location of Supplier, Place of Supply & Recipient State 12. TDS Compliance: Deposit by 10th of succeeding month, Form GSTR-7A Certificate, Form GSTR-7 Return 🎯 WHO SHOULD WATCH CA Inter students appearing in the January 2027 attempt who want a fast, exam-focused revision of Payment of Tax & TDS for Paper 3: Taxation (Section B - GST). 📚 CA INTER GST REVISION SERIES - JAN 2027 Chapter-wise GST revision in 15 videos: Introduction to GST | Supply | Charge (RCM & Composition) | Place of Supply | Exemptions | Time of Supply | Value of Supply | Input Tax Credit | Registration | Tax Invoice, Credit & Debit Notes | Accounts & Records | E-Way Bill | Payment of Tax & TDS | ECO & TCS | Returns 🔔 SUBSCRIBE for the complete series: 👍 Like the video, share it with your CA Inter study group and comment your doubts below. Note: Always read this along with the latest ICAI study material and the amendments applicable to your attempt.#PaymentOfTax #CAInterGST #CAInterJan2027 #GST #CAInter #GSTRevision #CAKaranSatija #ICAI #CAInterTaxation #IndirectTax #CAStudents #CAIntermediate #Jan2027 #TDSUnderGST #ElectronicCashLedger #GSTInterest Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: