CV

Indirect Tax Laws

Ch 3 · GST — Registration, Returns & Refunds

5 concept points · 3 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
Important Points

🗺️ Chart summary

GST Return Calendar
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   GSTR-1 / IFF (10th / 13th)
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   GSTR-3B (20th / 22nd / 24th)
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   GSTR-9 Annual (31 December of next FY)
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   GSTR-9C (audit reconciliation > ₹5 cr)

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