CMA Inter GST Practice Batch L9 | Payment of GST | Dec 2026

Master Payment of GST for the CMA Intermediate December 2026 Examination with CA Pranav Chandak. In this session, we cover the complete concept of Payment of Tax under GST with practical and exam-oriented questions to help you understand GST liability, ITC utilisation and payment through electronic ledgers. 📚Topics Covered: ✅ Payment of Tax under GST ✅ Electronic Cash Ledger ✅ Electronic Credit Ledger ✅ Electronic Liability Register ✅ Utilisation of Input Tax Credit (ITC) ✅ Order of Utilisation – IGST, CGST & SGST ✅ Payment of Tax, Interest, Penalty & Other Amounts ✅ Interest on Delayed Payment of GST ✅ TDS & TCS under GST ✅ Important Practical Questions ✅ PYQs • MTPs • Workbook Questions • MCQs 📖GST Masterbook: 📘GST Rankers Question Bank: This session is part of the CMA Inter IDT Practice Batch on the Pranav Chandak Academy YouTube Channel. 🎯Target: CMA Intermediate | December 2026 👨‍🏫Faculty: CA Pranav Chandak Watch the complete session, solve the questions along with the class and strengthen your Payment of GST concepts + exam preparation. #CMAInter #PaymentOfGST #GST #CMAInterIDT #IndirectTax #GSTPayment #InputTaxCredit #CMAInterDec2026 #PranavChandak ℂ𝕄𝔸 𝕀𝕟𝕥𝕖𝕣 ℙ𝕣𝕠𝕕𝕦𝕔𝕥 𝕃𝕚𝕟𝕜 1. Both Group: 2. Group 1: 3. Group 2: 𝔽𝕚𝕝𝕝 𝔾𝕠𝕠𝕘𝕝𝕖 𝕗𝕠𝕣𝕞 𝕥𝕠 𝕘𝕖𝕥 𝔽𝕣𝕖𝕖 ℕ𝕠𝕥𝕖𝕤: 𝕁𝕠𝕚𝕟 𝔽𝕣𝕖𝕖 𝕎𝕙𝕒𝕥𝕤𝕒𝕡𝕡 𝔾𝕣𝕠𝕦𝕡 ℂ𝕠𝕟𝕟𝕖𝕔𝕥 𝕨𝕚𝕥𝕙 ℙℂ𝔸 📱 Office Numbers: 💻 Email ID: pcapune1@ 🌍 Website: 📲 Download PCA App: 𝔸𝕝𝕝 ℙℂ𝔸 ℙ𝕝𝕒𝕥𝕗𝕠𝕣𝕞𝕤 📢 Telegram Channel: 📸 Instagram: 🐦 X: 🌍 Website: 💙 PCA Fam Club: 📲 Download PCA App: ℍ𝕖𝕒𝕕 𝕆𝕗𝕗𝕚𝕔𝕖 𝔸𝕕𝕕𝕣𝕖𝕤𝕤 Office No. 23, 1st Floor, Mantra Essence Commercial Complex, Jagdamba Bhawan Marg, Pisoli, Undri, Pune, Maharashtra - 411060