Accounts & Records | CA Inter GST Revision | Jan 27 | CA Karan Satija
CA Karan SatijaAccounts & Records - complete revision for CA Inter GST (Jan 2027 attempt) by CA Karan Satija. In this video we revise the obligation to maintain accounts and records under Section 35, the mandatory accounts, specific records for manufacturers, service providers, works contractors and agents, records of warehouse owners and transporters, electronic records under Rules 56 and 57, and the retention period under Section 36. 📌 TOPICS COVERED IN THIS VIDEO (7 topics) 1. Obligation to Maintain Accounts & Records [Section 35(1)] at PPoB & APoB 2. Mandatory Accounts: Production, Inward/outward supplies, Stock of goods, ITC availed, Output tax payable/paid 3. Specific Records required for Manufacturers, Service Providers, Works Contractors, Agents 4. Records to be maintained by Owner/Operator of Warehouse/Godown & Transporter [Section 35(2)] 5. Electronic Maintenance of Records [Rule 56 & 57] - Digital signature, Backup, Audit trails 6. Period of Retention of Accounts [Section 36] - 72 Months (6 Years) from due date of Annual Return 7. Retention Period in case of Appeal, Revision, Dispute - 1 Year after final disposal or 72 months, whichever is later 🎯 WHO SHOULD WATCH CA Inter students appearing in the January 2027 attempt who want a fast, exam-focused revision of Accounts & Records 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. #AccountsAndRecords #CAInterGST #CAInterJan2027 #GST #CAInter #GSTRevision #CAKaranSatija #ICAI #CAInterTaxation #IndirectTax #CAStudents #CAIntermediate #Jan2027 #GSTRecords #Section35 #GSTCompliance Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram:
