CA Inter Taxation Amendments Sept 2026 | Complete DT + GST Update | CA Nishant Kumar

Confused about what has actually changed in CA Intermediate Taxation for the September 2026 examination? This one-session amendment class gives you the complete answer...without scattered videos, incomplete notes or unnecessary confusion. From Rule 86B and the mandatory 1% cash-payment requirement to the new three-day GST registration system under Rules 9A and 14A, every examinable amendment is explained from scratch with its background, statutory language, logic, illustrations and MCQs. Relevant for: CA Intermediate | Paper 3: Taxation | September 2026 Attempt Applicable coverage: • Income-tax: Assessment Year 2026–27 • GST law: As effective up to 28 February 2026 --------------------------------- WHAT YOU’LL MASTER IN THIS SESSION ✅ GST AMENDMENT 1: RULE 86B • New clause (f), effective from 1 February 2026 • Relief from the mandatory 1% cash-payment rule • Applicability to eligible non-manufacturers dealing in Rule 31D goods • Rule 31D and RSP-based valuation of pan masala and tobacco • Why this amendment became necessary • The three conditions you must remember for the examination • Fully solved illustration and MCQ ✅ GST AMENDMENT 2: REGISTRATION IN THREE WORKING DAYS • New Rules 9A and 14A, effective from 1 November 2025 • Rule 9A: Automatic, risk-based GST registration • Rule 14A: Optional simplified registration for small B2B taxpayers • The crucial ₹2.5 lakh eligibility test • The single-registration restriction • Complete withdrawal procedure under Rule 14A • Consequential amendment to Rule 10(1) • Understanding the 15-character GSTIN structure • Fully solved illustrations and MCQs --------------------------------- WATCH CHAPTER-WISE 00:00 What’s new for September 2026? 07:02 Income Tax vs GST - Executive summary 10:05 Rule 86B and the mandatory 1% cash rule 15:49 GST 2.0 and Rule 31D - RSP valuation 21:16 Why was Rule 86B amended? 26:08 New clause (f) - Three conditions you must remember 27:59 Exam-focused illustration and MCQ 34:04 GST Amendment 2 - Why the registration process changed 44:12 Rule 9A - Automatic registration 47:43 Rule 14A - Simplified registration and withdrawal 58:36 Rule 10(1) - Impact and safeguards 59:37 Exam-focused questions on Rules 9A and 14A 1:04:21 Final recap and revision resources --------------------------------- Complete CA Inter Taxation Revision Course (FREE): --------------------------------- 📌 YOUR SEPTEMBER 2026 ACTION PLAN 1. Watch the complete session 2. Prepare concise amendment notes 3. Solve the illustrations and MCQs yourself 4. Save this video for your final revision 5. Share it with every CA Inter student appearing in September 2026 🔔 SUBSCRIBE TO CA NISHANT KUMAR TAXATION Get complete CA Inter Taxation coverage, including amendment classes, revision marathons, MCQs and exam-focused problem-solving. --------------------------------- 🔗 CONNECT WITH CA NISHANT KUMAR YouTube: Instagram: @canishantkumar @fintaxbynishant Website: I share my journey insights on LinkedIn: #CAInter #CAInterTaxation #CAInterSeptember2026 #GSTAmendments #TaxationAmendments