Page 3 - Ch14 _RETURNS

G RETURNS
Chapter 14
S
t

INDEX

S.N. Description Pg.No. No. Illus.

1 General Questions 248 1

2 Sec 37 read with Rule 59: Furnishing details of Outward 248 8
Supplies

3 SEC 38 : Furnishing details of inward supplies & Input Tax 252 1
Credit
4 Sec 39: Furnishing of Returns 253 2

5 Questions of QRMP Scheme 255 4
6 Section 39(2) read with Rule 62:- GSTR-4 i.e. Return for 257 1
composition supplier & CMP-08

7 Section 39(9):- Rectifications of Errors/Omissions 258 2

8 Combined Questions on GSTR-5 i.e. Return for NRTP, 259 2
First Return, Annual Return, Final Return:-

9 Sec 41 :- Claim of ITC and Provisional acceptance thereof 260 1
10 Sec 46 & 47: Default / Delay in Furnishing Return: 260 3

11 Sec 48: Goods & Service Tax Practitioners (GSTP) 00 2
Total No. of Illust. 27

S.No. Description Chap. Concept and Problem code No. Illus.
code
1 ICAI Material 14 Q. 02.03/02.04/02.08/06.17/07.18/08.20/11.27 07
2 Examination 14 Q. 02.05/02.07/08.21/10.24/10.25/11.26/ 06

3 RTP & MTP 14 Q. 02.02/02.06/04.11/04.12/05.13/05.14/07.19/ 07
4 Other 14 Q. 01.01/02.09/03.10/05.15/05.16/09.22/10.23/ 07
Total No. of Illust. 27

CA VISHAL BHATTAD 09850850800 www.vsmartacademy.com V’Smart Academy 247