When GST becomes payable on goods and services under sections 12 and 13, under forward charge and reverse charge, with the date tables and worked examples ICAI uses.

The services on which the recipient, not the supplier, pays GST under section 9(3), in one table, with the conditions ICAI tests and the monthly checklist used in practice.

How to find the place of supply of goods under section 10 of the IGST Act, clause by clause, with ICAI examples and the bill-to-ship-to trap explained.

Everything you need to plan CA Inter GST for May 2027: which law applies, how Paper 3 is examined, all 15 chapters with priorities, and a 12-week study plan.

The scope of supply under section 7 of the CGST Act, explained for CA Inter: the three tests, Schedule I supplies without consideration, Schedule II and Schedule III, with examples from practice.

Every clause of section 17(5) of the CGST Act in one place: what is blocked, when credit is still allowed, and how ICAI tests it, with examples from real compliance.

The GST composition scheme under section 10, explained for CA Inter and for small businesses: both schemes, turnover limits, rates, who cannot opt, conditions, returns and when it actually saves money.

Which GST registration limit applies to you, ₹10 lakh, ₹20 lakh or ₹40 lakh? A State-wise table, how aggregate turnover is counted, the ₹40 lakh conditions, compulsory registration and timelines.