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GST Study Materials

Topic-wise reference notes — 15 GST modules with tables, worked examples, practice problems, and 50 MCQs per topic. Click any topic to view and print.

🏛️
Registration
GSTIN, Part A/B, TRN, amendments, bank account, cancellation
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🧾
Invoicing
B2B/B2C invoices, CGST/IGST rules, HSN, credit & debit notes
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🚛
e-Way Bill
EWB threshold, Part A/B, validity, extension, cancellation
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📤
e-Invoice
IRN, IRP systems, JSON schema, auto-population, QR code
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📋
GSTR-1 Filing
Tile structure, B2B/B2CS/HSN/CDN, due dates, nil return
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✏️
GSTR-1A Amendment
Amend filed GSTR-1, impact on buyer ITC, one-time per period
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📊
GSTR-3B Filing
ITC setoff, blocked credits, Rule 36(4), interest, late fee
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🏦
Ledgers
Cash, Credit, Liability ledgers; ITC setoff order; reversals
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🔔
IMS
Accept/Reject/Pend invoices, GSTR-2B impact, deadlines
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📥
GSTR-2A/2B
Dynamic vs static, Rule 36(4), ITC sections, reconciliation
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💳
Payments
Challan creation, CIN/CPIN, head-specific balances, payment receipt
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📅
Annual Return
GSTR-9 tables, GSTR-9C self-certification, late fee rules
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🔧
User Services
GSTIN search, application tracking, tax comparison, penalties
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⚙️
Special Schemes
QRMP, Composition, TDS/GSTR-7, TCS/GSTR-8, OIDAR, NRTP
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🏪
Composition Scheme
Flat tax, CMP-08 quarterly, GSTR-4 annual, no ITC, Bill of Supply
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📆
QRMP Scheme
Quarterly filing, PMT-06 monthly deposit, IFF for B2B invoices
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💰
TDS Deductor
2% TDS deduction, GSTR-7 filing, GSTR-7A certificate, metal scrap
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🛒
E-Commerce Operator
0.5% TCS collection, GSTR-8 filing, auto-credit to seller Cash Ledger
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🌐
OIDAR Service Provider
Digital services from outside India, IGST @ 18%, GSTR-5A
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✈️
Non-Resident Taxable Person
Temporary GSTIN, advance tax deposit, GSTR-5 monthly filing
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🏢
Input Service Distributor (ISD)
ITC distribution to branches, GSTR-6, proportional turnover key
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👨‍💼
GST Practitioner (GSTP)
PCT-01 enrollment, PCT-05 authorisation, filing on behalf of taxpayers
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🎓
Advanced Topics
Blocked credits, ITC reversal, GSTR-2B reconciliation, DRC-01B, SEZ, exports
▼
🎓
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