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CA Intermediate Students appearing for May 2023 exam
Please Note
📌Finance Act 2022 is applicable in Income Tax as well as GST.
📌Amendments through circulars/notifications upto 31.10.2022 are applicable for Income Tax as well as GST (Cut-off date).
📌Previous Year 2022-23 & Assessment Year 2023-24 is applicable for Income Tax practical questions.
📌Financial Year 2022-23 is applicable for GST exam & not FY 2021-22. Check your practical questions if you have already completed GST class.
📌SATC 20th Edition Volumes (2 Volumes) are now applicable in Income Tax which is fully Amended chapter-wise (Volumes PDF available at Telegram channel)
https://t.me/TAXATION_WITH_SURAJ_SIR_CA_INTER/1868
📌GST 11th edition book (One Volume) is now relevant for May 2023 exam which will be shared shortly at Telegram channel (Chapter-wise fully amended).
📌All GST amendments brought by FA 2022 is now applicable for May 2023 exam as all are effective from 1.10.2022. It is incorporated in GST 11th edition Book.
📌Students taken GST class in August 2022 to December 2022 with GST class recorded before 30.09.2022 are required to go through these GST amendments in coming days.
📌Students taken GST face to face class during August 2022 & September 2022, please go through GST amendments applicable for May 2023 exam which is effective from 1.10.2022 and brought by FA 2022.
📌If you have studied "September deadline" for Credit Note, ITC claim (September 2022 & 20 October 2022 for FY 2021-22) etc, it means you have studied from old GST classes. New cut-off date is now 30.11.2023 for FY 2022-23 in Section 16 (ITC), Section 34 (Credit Note), Section 39 (Return) which is applicable for May 2023 exam.
📌New Section 38 is introduced in Return chapter (GST) which is applicable for May 2023 exam. Section 16, Section 29, Section 34, Section 37, Section 39, Section 41, Section 47, Section 48, Section 49, Section 50 etc are amended for May 2023 exam in GST Syllabus.
📌E-invoice limit is now 10 crore from 01.10.2022. Rule 21, Rule 21A, Rule 36, Rule 37, Rule 38, Rule 46, Rule 83, Rule 85, Rule 86, Rule 87, Rule 88B etc also amended in Various chapters.
📌All GST amendments are incorporated in GST 11th Edition Book (we will share PDF shortly)
Stay connected at Telegram channel
https://t.me/TAXATION_WITH_SURAJ_SIR_CA_INTER
CA Suraj Agrawal Sir
Suraj Agrawal Tax Class
New Delhi
8527230445