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KJ Classes GST Annual Return Book by FCA Kapil Jain & FCA Suman Jain 2nd Edition 2026

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KJ Classes GST Annual Return Book by FCA Kapil Jain & FCA Suman Jain 

Master the complete framework of GST Returns with this practical and simplified guide designed for students, professionals, tax practitioners, and business owners. GST Returns Book – Understanding GST Returns Beyond Forms explains the concepts, procedures, applicability, and filing requirements of various GST returns in a structured and easy-to-understand manner.

This updated 2nd Edition (2026) provides comprehensive coverage of important GST return forms including GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-10, GSTR-11, IFF, CMP-08, and related compliance procedures. The book focuses not only on the forms but also on the practical aspects of GST return filing and compliance management.

Key Highlights:

  • Detailed understanding of GST Return concepts
  • Applicability of returns for different categories of taxpayers
  • Step-by-step return filing procedures
  • Coverage of important GST forms and compliance requirements
  • Practical explanations with simplified presentation
  • FAQs and MCQs for better learning and revision
  • Updated as per GST provisions applicable up to April 2026

INDEX

Summary Sheet of Forms for GST Returns 3-4
Unit I-Basics of GST Return 5-6
Unit II-Furnishing details of outward supplies. [GSTR-1] 7-16
Unit III-How to file GSTR-1 [Practical Aspect] 17-50
Unit IV-Invoice Furnishing Facility [IFF] 51-56
Unit V-GSTR-1A [Practical Aspect] 57-62
Unit VI-Communication of details of inward supplies and ITC (Section 38) 63-68
Unit VII-Auto-drafted ITC Statement [GSTR-2A and 2B] 69-74
Unit VIII-Furnishing Monthly Return [GSTR-3B] 75-88
Unit IX-How to file GSTR-3B [Practical Aspect] 89-110
Unit X-Return to be filed by composition dealer [GSTR-4] 111-114
Unit XI-Return to be filed by Non-Resident taxable person [GSTR-5] 115-116
Unit XII-Return to be filed by Input Service Distributor [GSTR-6] 117-118
Unit XIII- Return to be filed by person required to deduct TDS [GSTR-7] 119-120
Unit XIV-Other Provisions of Section 39 [sub-sections 6-11] 121-126
Unit XV-Return to be filed by person providing OIDAR services [GSTR-5A] 127-122
Unit XVI-Return of supplies made through an ECO [GSTR-8] 123-128
Unit XVII-Return or Details of outward supplies by SMS facility 129-130
Unit XVIII- First Return [Section 40] 131-134
Unit XIX-Final return [Section 45, Rule 81 ] {GSTR-10} 135-136
Unit XX-Details of inward supplies of persons having UIN [GSTR-11] 137-138
Unit XXI-Consequences non-filing of GST Return [Section 46 and Section 47] 139-140
Unit XXII- Section 48 - Goods and services tax practitioners. 141-146
Unit XXIII-Obligation to furnish information return [Section 150] 147-149
Unit XXIV- Relevant notifications and circulars 150-154
Unit XXV- FAQs on GST Return 155-162
Unit XXVI- MCQs on GST Return 163-166

About the Faculty

FCA Kapil Jain

FCA Kapil Jain is a distinguished Chartered Accountant, educator, and mentor known for his practical approach towards taxation and GST learning. With extensive experience in teaching GST laws and return compliance, he has guided numerous students, professionals, and business owners in understanding the practical aspects of indirect taxation. His expertise lies in simplifying complex GST provisions into easy-to-understand concepts with real-life applicability.

FCA Suman Jain

FCA Suman Jain is a qualified Chartered Accountant and academic contributor with strong expertise in GST compliance and taxation practices. She is recognized for her analytical approach and conceptual clarity in GST-related subjects. Through her teaching and professional guidance, she has contributed significantly to helping learners understand GST procedures, return filing mechanisms, and compliance requirements in a simplified manner.

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