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📚 Learn › Paper 3 — Taxation › Chapter

GST — Tax Invoice, Accounts & Returns

CGST Act sections 31–45 — tax invoice, credit/debit notes, accounts and records, periodic returns (GSTR-1, 3B, 9), annual return and final return. Expect 6–8 marks.

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8 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
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All lessons

1
Section 31 — Tax Invoice
CGST Section 31 tax invoice rules explained: timing for goods & services, bill of supply, receipt voucher, RCM documents — essential for CA
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2
Section 32 — Prohibition of Unauthorised Collection of Tax
Section 32 CGST Act: Only registered persons can collect GST, only as per rules. Unregistered persons collecting tax face penalties under Se
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3
Section 34 — Credit and Debit Notes
CGST Section 34 explained: when to issue credit & debit notes, the September deadline, and the tax incidence condition — key for CA Inter GS
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4
Section 35 — Accounts and Other Records
Section 35 CGST Act 2017: Who must maintain GST accounts, where to keep them, transporter obligations & consequences of non-compliance — CA
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5
Section 36 — Period of Retention of Accounts
CGST Act Section 36: GST registered persons must retain books for 72 months from GSTR-9 due date; extended if appeal or investigation is pen
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6
Section 39 — Furnishing of Returns
CGST Section 39 explained for CA Inter: who files GST returns, exact due dates for all taxpayer types, nil return rules & rectification dead
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7
Section 44 — Annual Return (GSTR-9)
GST Section 44 explained: who must file GSTR-9 annual return, the 31 Dec deadline, GSTR-9C reconciliation statement, and key exemptions for
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8
Section 45 — Final Return
Section 45 CGST: Final Return (GSTR-10) must be filed within 3 months of GST cancellation. Key rules, due dates & ITC reversal explained for
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