GST Return Book By CA Kapil Jain ,CA Mohit Punetha Edition October 2023

GST Return Book By CA Kapil Jain CA Mohit Punetha

GST Return Book By CA Kapil Jain CA Mohit Punetha

Key Highlights of the Book

• Summary Sheet of Forms for GST Returns
• Basics of GST Return
• Furnishing details of outward supplies. [GSTR-1]
• How to file GSTR-1 [Practical Aspect]
• Invoice Furnishing Facility [IFF]
• Communication of details of inward supplies and ITC (Section 38)
• Auto-drafted ITC Statement [GSTR-2A and 2B] (192 Pages)

Description

1. Summary Sheet of Forms for GST Returns
2. Unit I-Basics of GST Return
3. Unit Il-Furnishing details of outward supplies. [GSTR-1]
4. Unit III-How to file GSTR-1 [Practical Aspect]
5. Unit IV-Invoice Furnishing Facility [IFF]
6. Unit V-Communication of details of inward supplies and ITC (Section 38)
7. Unit VI-Auto-drafted ITC Statement [GSTR-2A and 2B]
8. Unit VII-Furnishing Monthly Return [GSTR-3B]
9. Unit VIII-How to file GSTR-3B [Practical Aspect]
10. Unit IX-Return to be filed by composition dealer [GSTR-4]
11. Unit X-Return to be filed by person required to deduct TDS [GSTR-7]
12. Unit XI-Return to be filed by Input Service Distributor [GSTR-6]
13. Unit XII-Return to be filed by NR taxable person [GSTR-5]
14. Unit XIII-Other Provisions of Section 39 [sub-sections 6-10]
15. Unit XIV-Return to be filed by person providing OIDAR services [GSTR-5A]
16. Unit XV-Return of supplies made through an ECO [GSTR-8]
17. Unit XVI-Return or Details of outward supplies by SMS facility
18. Unit XVII- First Return [Section 40]
19. Unit XVIII-Final return [section 45, Rule 81] {GSTR-10}
20. Unit XIX-Details of inward supplies of persons having UIN [GSTR-11]
21. Unit XX-Consequences of not filing GST Return
22. Unit XXI-Obligation to furnish information return [Section 150]
23. Unit Relevant notifications and circulars
24. Unit XXII-FAQs on GST Return
25. Unit XXIII- MCQs on GST Return

About the Co-author

CA Mohit Punetha

In my journey till date, I learn many things & still learning, therefore I am here to share my views, experiances towards this as I personally believe sharing is caring towards others, which is very essential as if you don’t share what you learn, it may not influence other what not to do. Therefore, here is my story in short so that it will also help others what to do, or not to do in life. During my intial journey of CA, I got severely stuck in one phase (Finals) where it became difficult for me to clear CA exams. But my transformation helped me to clear the CA Final exam easily (which is consideredone of the toughest levels of the CA course). I did more than self valuation of research on human efficiency, productivity, habits, mindset, skillset required to grow in life. When I implemented all these learnings myself, I was able to clear my CA Final Exam and the journey is still continuing. Today, I am a member of Institute of Chartered Accountants of India. I did my Graduation from Delhi University. I did my Post Graduation from indira Gandhi National Open University and founder of You tube Channel Tax Gupshup, we have posted 500+ video on various topics of Income Tax, Goods & Services Tax and various other matters.