Returns under GST | CA Inter GST Revision | Jan 27 | CA Karan Satija

Returns under GST - complete revision for CA Inter GST (Jan 2027 attempt) by CA Karan Satija. In this video we revise GSTR-1 and IFF, GSTR-2A vs GSTR-2B, GSTR-3B, the QRMP scheme with its payment methods and due dates, annual return GSTR-9 and GSTR-9C, CMP-08 and GSTR-4 for composition taxpayers, GSTR-5, 6, 7, 8, 10 and 11, and late fee under Section 47. 📌 TOPICS COVERED IN THIS VIDEO (18 topics) 1. Concept and Purpose of Returns under GST 2. Statement of Outward Supplies [Section 37] - Form GSTR-1 Monthly (11th) vs Quarterly (13th under QRMP) 3. Invoice Furnishing Facility (IFF) for QRMP taxpayers (1st & 2nd month up to Rs. 50 Lakhs per month) 4. Sequential Filing Mandate - Form GSTR-1 blocking if previous period return not filed 5. Form GSTR-2A (Dynamic Auto-drafted View Statement for Inward Supplies & ITC) 6. Form GSTR-2B (Static Auto-drafted ITC Statement generated on 14th of succeeding month) & Differences with GSTR-2A 7. Tax Returns [Section 39] - Form GSTR-3B Summary Return (Due date 20th of succeeding month) 8. Quarterly Return Monthly Payment (QRMP) Scheme - Eligibility (Aggregate Turnover up to Rs. 5 Crores in preceding FY) 9. QRMP Option Exercise Window & Monthly Tax Payment Methods (Fixed Sum Method 35% Challan vs Self-Assessment) 10. Quarterly GSTR-3B Filing Due Dates under QRMP (22nd / 24th of month following quarter) 11. Form GSTR-9: Annual Return for Normal Taxpayers (Due date 31st December) & Exemption threshold (Turnover up to Rs. 2 Cr) 12. Form GSTR-9C: Self-certified Reconciliation Statement for Aggregate Turnover exceeding Rs. 5 Crores 13. Form GST CMP-08: Quarterly Statement for Payment of Self-assessed Tax for Composition Taxpayers (18th) 14. Form GSTR-4: Annual Return for Composition Taxpayers (Due date 30th April following FY) 15. Form GSTR-5 (Non-Resident Taxable Person) & Form GSTR-6 (Input Service Distributor Return) 16. Form GSTR-7 (TDS Return) & Form GSTR-8 (TCS Return) Due Dates (10th of succeeding month) 17. Form GSTR-10: Final Return (Within 3 months of cancellation or order date) & Form GSTR-11 (UIN Holder Refund) 18. Default / Late Fee Structure for Delay in Filing GST Returns [Section 47] 🎯 WHO SHOULD WATCH CA Inter students appearing in the January 2027 attempt who want a fast, exam-focused revision of Returns under GST 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.#GSTReturns #CAInterGST #CAInterJan2027 #GST #CAInter #GSTRevision #CAKaranSatija #ICAI #CAInterTaxation #IndirectTax #CAStudents #CAIntermediate #Jan2027 #GSTR1 #GSTR3B #QRMP Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: